What does the regulation on remuneration look like? We are developing regulations on wages and bonuses. Procedure for calculating and paying remuneration

In this article, we will consider the regulation on remuneration of workers in 2018. We will find out what it is and analyze the procedure for approving the regulation on remuneration.

When getting a job, each employee must be sure that in the process of fulfilling his duties, his rights will not be violated, including in terms of timely payment of wages. Therefore, at the legislative level, the approval of the internal regulations on remuneration for all legal entities is enshrined.

Employee remuneration regulation: general information

A regulatory act regulating the amount, procedure and timing of payment of wages is an internal document that the organization develops as part of the approval of the base payment for the performance of official duties and motivational payments for special achievements or incentives on the occasion of festive or important events. The document is being developed taking into account the economic potential of the organization as a whole. This document can regulate:

Dates or period of salary and advance payments;
Terms of payment and amount of bonuses to all employees of the organization as a whole;
Payment of motivational bonuses and bonuses based on the performance of official duties;
Determination of the conditions and procedure for calculation and payments depending on the position held and the characteristics of the activities performed, etc.

Development of regulations on remuneration

In order to form a system of incentives and material incentives for labor achievements, the organization is obliged to develop an internal regulatory act that will regulate in detail all the nuances of the bonus system. This document cannot infringe on the rights of some employees and without thoroughly highlighting others. Therefore, when developing a regulatory document that will regulate the general principles of remuneration and material incentives for employees, managers should use the following principles:

Incentive and motivational payments should not exceed employee productivity. This means that too much monetary remuneration that is not tied to the direct performance of work duties may, in general, have a bad effect on both the motivation of employees and the economy of the enterprise as a whole.
Employee discrimination must not be tolerated, as this can lead to many unpleasant consequences, up to legal proceedings.
Each employee should be able to increase their earnings on an equal basis and on the same principles with the rest of the employees.

After drawing up the regulation on remuneration, it must be endorsed by the general director and, if necessary, by the chief accountant and the head of the personnel department. At the same time, after the entry of this internal into force, its violation by the organization may cause the employee to contact the labor inspectorate to protect his rights established by this document.

Feasibility of adopting a regulation on remuneration

An internal regulatory document governing the procedure for calculating and paying salaries and bonuses is developed only once. At the same time, benefits can be brought not only to employees, in terms of protecting their rights and financial security, if you can call it that, but to employers themselves for several reasons:

The employee will be clearly aware of all the nuances of salary payments, as well as the terms of payment of motivational or other bonuses. And this means a certain openness of the employer to his employees.
All legal requirements for maintaining internal regulations and notifying employees will be fully satisfied, which means that there will be no problems during inspections by authorized state inspections.
The establishment of clear rules simplifies control over the implementation of the provisions regulated by internal documents.

Changes in labor legislation

The most important changes, which have been adopted since January 2017, concern mainly small businesses. For them, certain indulgences were adopted in terms of the design of internal regulations governing labor standards of small businesses.

Starting from this year, small businesses, especially those who belong to the so-called microbusiness, are not obliged to develop internal acts in terms of wages, work schedule, provisions on bonuses, etc.

Legal documents regulating the regulation on remuneration

Name of the normative act	Article number	Description
Labor Code	136	Regulates the basic provisions on the payment of wages, the procedure and terms of transfer
	236	Describes the procedure for the application of penalties for an employer who violates the main provisions established by internal regulations regarding the timing and amount of payments
	134	Regulates the procedure for indexing wages based on macroeconomic indices (inflation rate, increase in the cost of the consumer basket)
	151 – 153	Regulate an increase in wages depending on various justified reasons, such as performing work in excess of the norms, expanding responsibilities, combining

The format of the provision on remuneration is established in an arbitrary form consistent with the existing legislation that regulates the relationship between the employer and employees. When developing a normative act, managers should rely on the specifics of the activities of the organization, the staff of the company, and also one should not forget about the economic component of this provision.

The table below presents the basic concept that can be applied and disclosed in detail in the statutory act governing the provisions on remuneration.

Structure	Description
General Provisions	It discloses the general principles applied in the activities of this organization, here also the definition of the basic terms that will be used further, etc.
Wage system	It reveals the main nuances associated with the specifics of the activity, which are directly reflected in the calculation of wages, a specific description of the applied remuneration system is given, plus the reminder provisions that are necessary for the purposes of calculation are approved (timesheet, staffing, etc.)
Procedure for calculating wages	Here, explanations can be given, both on the main part of wages, and on the variable part
Payment system for vacation and sick days	Here, both the principles for calculating these concepts can be described, and certain privileges in terms of providing a certain number of sick leave per year without loss of wages can be approved
Terms and place of remuneration and other payments	Here, the main dates and deadlines for which the employer must pay off his obligations to the staff must be clearly approved.
Exceeding official duties	Clarification on payment for exceeding the working time or the established amount: overtime, combination and part-time jobs, work on holidays and weekends, etc.
Procedure for payment of bonuses and other additional payments	Here, the conditions for the payment of funds in excess of the established salary can be regulated, both for achievements in work, and various incentives for the holidays or material assistance in any situations in order to maintain or provide assistance to employees
Indexation of wages	Here the employer can approve multiplying coefficients: for seniority, macroeconomic coefficients, etc.

Criteria for assessing the work of employees of the organization

In some organizations, there are different criteria by which the contribution of each employee to the overall performance is assessed or a system of personal assessment of each employee upon completion of work. For this, there are many different assessment systems that are applied within the specificity of each individual organization. Therefore, such criteria can be set depending on:

The quality of the performance of official duties;
Employee behavior: punctuality, politeness, diligence, etc .;
Implementation of the established plan;
Attraction of customers or the amount of revenue received for a specific period, etc.

Typical errors related to the wage clause

Mistake # 1... Violation of the terms of payment of wages

Labor legislation clearly defines the conditions for the payment of wages - at least twice a month. This means that violation of this provision is punished by the labor commission as a violation of the rights of employees. The employer compensates every day of delays with interest calculated on the amount of wages that the organization should have paid in due time. Therefore, payment dates should be established by internal regulations, with which each employee of the organization should be familiar. This is done so that there are no misunderstandings about the timing, and the employee is notified of his rights in this organization.

Mistake # 2. Providing a payment sheet

Another important nuance is the approval of the form of the payroll, which the employer must regularly provide to his employee upon the transfer of payment for the performed activity. At the same time, the transfer of wages to a bank settlement employee in no way relieves the employer from the obligation to submit a settlement document.

Frequently asked questions and answers to them

Question number 1. What information should the payroll include?

Answer: The payroll should give the maximum detail of the amount due to the payment to the employee. Therefore, it should include all information about the amounts accrued (salary, bonuses, hospital payments, vacation pay, etc.), as well as all the amount that is subject to deduction from wages (personal income tax, deduction for damage incurred, etc.). And also there should be information about the employee (name, position, department or department, etc.) and the period for which the payment was made.

Question number 2. What criteria for microbusiness are defined in the legislation?

Answer: There are two main criteria by which an activity can be classified as a small business entity, including microbusiness:

The total amount of receipts for the previous reporting period (year) should not exceed 120 million rubles;
The number of officially employed employees should not exceed fifteen people.

Regulations on the remuneration of employees - a sample of 2018-2019 can be found on our website. And from this article you will learn about who needs to draw up this document and in what form it is drawn up.

Is it possible not to draw up a regulation on wages and can they be punished for this?

Regulations on wages — this is one of the employer's internal documents. It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and incentives for employees in the organization.

This provision substantiates the legality of including salary costs in tax expenses. Its absence dramatically reduces the chances of proving to the tax authorities the legality of reducing the tax base for income tax or simplified taxation on bonuses, additional payments, compensations and other similar payments.

If the employer is obliged to pay a bonus, find out by the link.

Given these advantages of the provision, taxpayers in most cases spare no time and effort to develop it.

You can do without such a document only in one case - if all the terms of remuneration are described in employment contracts with employees or in a collective agreement, or all employees of the company work in conditions that exclude any deviations from the usual (they do not work overtime, at night and on holidays ). In this case, a separate provision can be omitted.

In the legislation of our country, there is no unconditional requirement for the development and application of a wage regulation for each employer. Nor are there any requirements for the form, type and content of this document. Therefore, no punishment will follow for the arbitrary form of the provision or its absence as a separate document.

Regulations on wages and bonuses for employees: is it necessary to combine

Since there are no legal requirements on this issue, in different companies you can find various options for processing internal documents related to the calculation and payment of wages to employees.

For example, the regulation on remuneration is drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulation on bonuses. Other salary provisions can be envisaged: on the indexing of wages, summarized accounting of working hours, etc.

Individual employers are limited to the approval of only one document - the collective agreement, which stipulates all the necessary aspects of wage policy.

The decision of the question of whether to prescribe all the necessary salary nuances in one document or to draw up separate provisions for each significant issue remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single position, it is necessary to prescribe all the nuances in this document as scrupulously as possible.

Read about what bonuses and remunerations can be for employees in the article "What are the types of bonuses and employee benefits?" .

The main sections of the regulation on wages and bonuses for employees

The regulation on remuneration and bonuses for employees may include, for example, the following sections:

general terms and definitions;
a description of the company's remuneration system;
terms and forms of salary payment;
the employer's liability for delayed wages;
the term of the regulation;
table "Supplements";
table "Compensations";
table "Allowances";
table "Prizes";
table "Other payments to employees".

The general section provides a link to the normative documents in accordance with which this provision was developed. Then, a decoding of the basic concepts and terms used in the regulation is given so that any employee, when reading it, would not experience difficulties in understanding the content of the document. In the same section, they indicate to whom this provision applies (employees under an employment contract, part-time workers, etc.).

The second section is devoted to the description of the wage system (WAT) adopted by the employer (time based, piecework, etc.). If different COTs are provided for different categories of workers and employees, a description of all systems used is given.

In the section intended to describe the timing and forms of payment of wages, the dates of the issuance of their wages earned to employees (advance and final payment) are indicated. You cannot be limited to a one-time payment of salary income.

However, the payment of wages more than 2 times a month will not violate any norms. Read more about this in the material. "The salary can be paid more than twice a month" .

The same section reveals the form of remuneration: in cash through the cash desk or by transfer to bank cards of employees, as well as the percentage of possible payment of a part of salary income in kind.

A separate item reflects information related to the employer's liability for delayed wages.

IMPORTANT! The employer's financial liability for delayed wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which establishes the minimum interest rate (not less than 1/150 of the refinancing rate of the Central Bank of the Russian Federation of the amounts unpaid on time for each day of delay).

The regulation may set an increased amount of compensation.

The main textual part of the regulation is completed by the final section, which indicates its validity period and other necessary conditions.

Tabular part of the position

In the structure of the regulations from the considered example, all additional payments, compensations and bonuses are placed in separate tabular sections. This is optional - the textual presentation can also be used. In this case, this technique of structuring information is applied for the purpose of clarity and ease of perception.

About what payments form the remuneration system, read the article "Art. 135 of the Labor Code of the Russian Federation: Questions and Answers " .

The table "Supplements" contains a list of those salary supplements that are applied by the employer. For example, it can be additional payments related to overtime work, for night work or work of an employee on a holiday, and other additional payments.

For each type of additional payments, the corresponding interest rates are indicated in the table. For example, for work at night, the surcharge is 40% of the hourly rate (for time workers). In a separate column of the table (it may be called "Note") the necessary explanatory data are indicated. For example, for an additional payment for night work, this column indicates the period considered to be night: from 22:00 to 6:00.

The structure of the "Compensation" table is similar to that described above. The listed compensations (for example, for harmful and hazardous working conditions, upon dismissal, redundancy, etc.) are supplemented with an appropriate amount or calculation algorithm.

The table "Allowances" is present in the regulation only if the employer has such a type of cash supplements to the salary. An example is the seniority bonus. At the same time, it is required to clarify in detail for what period what amount of the premium is due. For example, for work experience from 4 to 7 years, the addition to the salary will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The rest of the tables are filled in the same way.

You can see a sample of the provisions on remuneration and bonuses for employees - 2018 on our website.

Do I need to revise the wage regulation every year

The regulation on remuneration can be approved by the employer once and act without time limit (indefinitely). The legislation does not establish any specifics for the validity period of such a document.

The need for an annual revision of the regulation may arise in cases when the employer develops new types of activity with the involvement of workers of various professions, for which it is necessary to revise or supplement the existing SOT and incentive payments, or the working conditions change.

The employer and employees are interested in keeping their internal local acts up to date and should promptly initiate their revision, including the provision under consideration.

We will tell you what to indicate in the order approving the regulation on remuneration.

What are the nuances provided for in the position with piecework pay

Piece wage is one of the forms of remuneration in which the amount earned depends on the number of units of production made by the employee or the amount of work performed. This takes into account the quality of the work performed, the complexity of performance and working conditions.

There are several types of piecework wages:

simple;
piece-rate bonus;
one-off.

It is based on piece rates, and the rest of the salary additions (for example, the bonus for the absence of marriage) are set in a fixed amount or as a percentage of the amount earned.

Depending on the types of piecework wages used, the regulation provides for the specifics of calculating and paying salaries, taking into account all the nuances of this SOT for a particular employer.

Read more about the piece-rate payment system in the material "Piece-bonus system of remuneration is ..." .

Outcome

The remuneration clause is necessary for both the employee and the employer. With the help of this internal document, it is easier for the taxpayer to defend before the tax authorities the rationale for reducing the tax base for income tax or STS tax on various salary payments. And employees will be sure that they will not be deceived when calculating their salaries and they will be able to receive legal allowances and compensations (including in court).

This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The regulation can be revised as necessary or act indefinitely.

Each organization independently determines which remuneration system to apply to its employees. The selected payment system can be recorded in a separate internal document of the organization. For example, to issue a Regulation on remuneration. We will tell you how to correctly draw up this document, we will give a sample.

Application of wage systems

Before making up Regulation on remuneration,let's figure out what they are and how to use them.

The Labor Code currently provides for five pay systems:

time-based... Under this system, an employee is paid for the actual hours worked.
piecework... The employee will receive a salary based on the amount of products he produces.
commission... With this form, salaries are charged as a fixed percentage of a predetermined indicator (organization's income, sales, etc.).
floating salary system... The employee's salary for the next month is set again every time. Salaries are raised or lowered depending on revenue or other indicators.
one-piece... Under this system, employees are paid for a certain set of works. The timing of the one-piece assignment is discussed with the staff in advance.

The organization can simultaneously apply. The legislation does not prohibit this. Therefore, in the Regulation on payment it is difficult to describe in detail which systems the organization uses and in what cases.

Avoid situations where employees in the same position are assigned different pay systems. This can lead to a situation in which they, performing the same job, can receive different salaries (Article 135 of the Labor Code of the Russian Federation). And the employer in this case will be brought to administrative responsibility.

If, nevertheless, there is a need to establish different pay systems for the same positions, provide for different job responsibilities for employees. In this case, in the staffing table, you need to divide the position into categories. For example, enter the title of salesperson and senior salesperson.

How to draw up a Regulation on wages

Labor legislation does not establish a standard form Pay regulations, therefore, the organization can compose it in any form, taking into account the specifics of its activities. At the same time, the provisions of the local act should not worsen the position of employees in comparison with the norms of labor legislation.

As a rule, the Regulation includes several sections. Let's consider in detail the main ones.

First section: general provisions. This section reflects general information. The purpose of the application of the document, the employees to whom it applies are indicated. In addition, indicate the positions of employees responsible for calculating wages and for resolving issues of bonuses to employees.

You can also write what is meant by wages, and in what ways wages are paid, which includes wages. See below for a sample of the first section.

Section two: the remuneration system used in the organization... The section prescribes what remuneration system is installed in the organization, what it provides and what it consists of. They also record for which categories of workers different wage systems are applied.

As we have noted, an organization can simultaneously apply multiple pay systems. They need to be detailed in the Regulations. An example of the second section is shown below.

Third section: Salary. Indicate what is meant by the salary, the procedure for determining its size, raising and lowering it.

The fourth section: Supplements. In this section, write down the order of additional payments (for overtime work, for work on weekends and holidays, at night, etc.). Indicate how much payments are made, how they are calculated, what counts as night work and overtime.

Fifth Section: Allowances. Here specify the types of salary increments that are established in the organization. For example, for experience, for intensity, for class, and others. Write down the size of these allowances and the conditions for their calculation.

The sixth section: the procedure for awarding bonuses to employees. In this section, write down the employee bonus system: how bonuses are calculated, when they are paid, and in what cases an employee may be deprived of bonuses. You can describe in detail the types of bonuses: monthly quarterly, for holidays and anniversaries, for success and achievements in work, etc.

Please note that the employer may not include provisions on monetary incentives in the wage regulation, but create a separate local act for this - a provision on bonuses.

The seventh section: material assistance.Here you need to prescribe the procedure for providing employees with material assistance, and in what cases it is paid. For example, these may be cases:

registration of marriage, birth of a child, anniversary;
an extreme situation that entailed material damage (fires, accidents, natural disasters);
serious illness of an employee or a member of his family, etc.

Also reflect the funds at the expense of which material assistance will be paid.

Eighth section: calculation and payment of wages. In this section, describe on the basis of what documents the salary is calculated and how these documents should be drawn up. Also, in this section, specify the specific dates for the advance payment and the final payroll.

It is worth prescribing in what cases deductions are made from wages, in what terms the vacation is paid, clarifying the details of the final settlement with the employee upon dismissal, etc.

Indicate that a pay slip is issued to the employee before the salary is paid. It details the components of the salary, the amount and grounds for deductions, as well as the total amount to be paid.

Ninth section: indexation of wages. The salary indexation procedure can be formalized in a separate section, or it can be combined with the previous one. In the section, specify the terms and order of indexing.

The tenth section can provide for the responsibility of the employer. Here they prescribe what responsibility the employer bears for the delay or non-payment of wages, and also clarify the employee's rights in this case. In particular, if wages are delayed for a period of more than 15 days, the employee may, by notifying the employer in writing, suspend work until the delayed amount is paid.

The eleventh section is the final provisions.This section indicates when the regulation on remuneration comes into force, to which labor relations it applies.

Attention: the above list of sections is approximate, the employer can include in the provision any norms that are important for the organization.

Wholly sample pay clause you can download it on the website of the electronic journal "Salary" in the section "Forms".

How to agree on the Regulation on remuneration

After Regulations on wages will be drawn up, coordinate it with the representative body of employees, for example, with a trade union, if there is one in the organization. This is stated in part 2 of article 135 of the Labor Code of the Russian Federation.

After agreement with the representative body, the Regulations should be approved by the head of the organization and familiarized with the text of the employees of the organization under the signature (part 3 of article 68 of the Labor Code of the Russian Federation). To do this, you can, in particular, keep a list of familiarizing employees with the Regulations, where employees will put their signatures.

What will happen if you do not draw up a Regulation

Regulations on remuneration fordoes not apply to mandatory documents that every organization must have.

However, having a Regulation on Remuneration is convenient for both small enterprises and large organizations with a complex remuneration system. Recall that a complex wage system implies various types of bonuses, stimulating additional payments and allowances, etc.

As a rule, the entire remuneration system is not detailed in an employment contract with an employee. And they only indicate the size of the salary or the tariff rate and make a reference to the position. If this is not done, then there may be disagreements with employees when calculating salaries, as well as problems with the tax authorities.

Each employer draws up a regulation on wages (a sample of 2019 will be in our article) in order to establish specific internal rules. They reflect the days of issuing money, as well as many other nuances. Here's what you need to know about this document and its content.

How to take

This type of document, as a provision on wages and material incentives, contributes to the competent organization of payments to personnel. Some employers call it differently - the provision on wages and bonuses for employees. But there is no fundamental difference. This is one and the same act, which deals with prizes.

It is important to note that each employer draws up a regulation on wages and bonuses only once. Then he can make any changes to it, if they are required. It can also be minor edits to the items described in this document.

In addition, if the enterprise has a trade union, then its opinion must necessarily be taken into account when revising any wage rules or introducing new ones.

First, the provision under consideration must be approved by a separate order of the head. And then keep in mind: each applicant, before signing an agreement with him, must be familiarized with the regulations on the remuneration of workers.

In addition, every time you make any changes to this document, you must notify your subordinates in writing that the amendments have been made. It is very important to inform your staff about this.

Why is it important to accept

In practice, the provisions on wages and material incentives play the following role:

regulatory authorities will not be able to put forward claims if the main issues of remuneration are spelled out in the regulation;
it is easier to monitor compliance with the accepted rules for labor payments;
gives the management the opportunity to be kind of open with their subordinates: they will know when and how payments will be made, and therefore they are confident in their superiors.

In addition, one cannot fail to note the importance of the provisions on wages and bonuses for taxation. It will greatly simplify such a task as explaining the documentary exposure of certain payments in the framework of wages.

Model document

There is no single and / or mandatory model of the provision on remuneration and bonuses, therefore each company chooses for itself what and how to write in this document.

The employer can quite easily develop his own version of such an internal act. There are many options and patterns for drafting regulations, but none of them is officially approved. Therefore, you can generate your own document. Provided that it does not contradict the requirements of the labor legislation of 2017.

Who will be bypassed

From January 1, 2017, some changes to the Labor Code came into force. Thanks to these amendments, small (micro) enterprises now have the opportunity to make a choice - to completely or partially abandon internal labor regulations. Including, from the regulation on remuneration of the sample of 2019. Although it regulates the rules for issuing money to staff.

Thus, microfirms can flatly abandon the provision under consideration, which will replace a standard labor contract.

What to include

Very often, in addition to the salary issue, the provision on remuneration of workers stipulates:

types of bonuses (including allowances per week, month, year, for the results of the work performed);
bonus indicators (those rules and conditions according to which employees can receive additional financial bonuses);
the amount of premiums and allowances (for example, as a percentage or fixed).

The regulation governing the basic principles of remuneration of employees - legally enforceable normative document... It combines the dynamics, specifics and timing of payments adopted by the enterprise, organization, principles of material accruals, methods of indexation and other important issues related to monetary mutual settlements between the two parties to the labor process - the employee and the employer.

Why is it necessary and is it possible not to issue

The position is classified as internal regulatory actregulating one of the main activities of the organization.

Its purpose is not simply to indicate in writing the principles and systems for calculating cash settlements with employees, which are a legal measure of remuneration for their work. An equally important task is to legally establish the procedure for incentives and the rules for material reward for people.

If we consider the issue from the point of view of legal state policy, the document sets itself the task in the paper version to consolidate all the mechanisms of payment for the labor activity of the collective that are accepted and applied in practice.

The main function of paper is informational... It consolidates all actions aimed at employees receiving monetary remuneration for their work in all its forms and manifestations.

If the enterprise is large and has branches, this document can be hundreds of pages. In this case, it is structurally divided into volumes.

The paper determines the legality of entering labor costs into tax items, while the absence of such a document reduce by an order of magnitude chances, in the event of a dispute with the tax authorities, to prove to them that they are right in controversial issues. For example, in lowering the base rate for collection of profits or premium tax.

Taking into account these and other advantages that the operation of this act gives, administrations, as a rule, are interested in its availability and do not spare the resources and time spent on creation.

The employer, relying on the clauses of the document, uses the procedure for settlements with the team prescribed in it in such a way that the application of the policy of unfair distribution of the wage fund among staff units becomes impossible... The principle of objective encouragement and legal justification of all forms of remuneration for each individual employee works.

The presence of the provision does not make much sense only if all the principles of payroll are spelled out in detail in the labor agreement between the employee and the employer, with a description of all the nuances and force majeure circumstances of the labor process.

Legally, there is no punishment for the absence of an act or the procedure for drawing it up. What its form will be depends on the specifics of production and the wishes of the manager.

This provision should be developed taking into account the specifics of the conditions of labor and production activities, the procedure and methods of payment of material charges to employees.

The act should be classified as an internal legal regulation. It is approved by the company's administration with the obligatory participation of the director and the chief accountant.

The development and drafting of the main points of the provisions should be the following persons:

company director;
a representative of the accounting department or accounting department;
an employee of the legal service of the enterprise, if such a staff unit exists.

Features of combining salaries and bonuses

Legal and regulatory framework of Russian legislation does not prohibitconsolidation of salaries and bonuses for employees. It is recommended to do it as it is acceptable, and most importantly - convenient for each specific organization.

Thus, at various enterprises, one can observe multiple forms and options for drafting regulations, which are based on the procedure for calculating material payments to employees.

It is possible to formalize this document in the form of a basic guide, regulating only issues directly related to charges for payment of work performed according to the employment agreement.

In this case, the main points regarding the procedure for bonuses are drawn up in a different position. Accordingly, in this case, for each form of accrual there should be accompanying internal acts.

Quite a popular step in the management policy of enterprises is adoption of a collective agreement - it details all the material nuances of bilateral relations in the aspect of employee-employer.

If the Directorate makes a decision on a single document, its content should include points:

term, form and procedure for payment of wages;
personal responsibility of the head for disruption of the approved settlement schedule;
a table showing all types of surcharges;
information about compensation charges;
a table including surcharges for force majeure, processing;
data on the form and amount of bonuses;
column - other charges and payments.

All items regarding bonuses and remuneration of employees must have legal background - with a detailed description of the accrual process and references to the regulatory legal acts on the basis of which payments were made.

Information on wages and bonuses must be compiled in such a way that any full-time employee, having familiarized himself with it, could understand where the amount of money and the bonus that he receives for his work comes from.

By the way, according to the Labor Code of the Russian Federation, this information must be transparent and open for familiarization to all employees of the company.

Within the framework of the current Labor legislation, it is mandatory to include in the provision the following main points:

Tabular part of the position

All surcharges must be made in annexes in the form of tables. And although this requirement is not considered mandatory (text form is also applicable), this method of filing more preferable.

The table where the calculations for surcharges are prescribed includes the funds that exist in the enterprise in addition to wages. For each of their types, the current interest rates are entered into the corresponding column - overtime, night, holidays.

IN column "Notes" (it is usually found at the end) describe explanatory comments, for example, hours worked at night.

Compensation payments are processed in the same way. For each category of payments, additions are entered with an indication of the amount in figures and words and a mathematical algorithm or formula based on which this result is obtained.

For example, the harmful working conditions transferred to an employee at the time of his dismissal will depend on a number of factors, which are converted into a calculation algorithm.

A table that includes allowances is only needed in situations where such a procedure for material financing takes place in this organization... For example, this is a bonus for years worked in one place. This paragraph assumes a full explanation of the time frame during which this charge is laid and executed.

In approximately the same way, other tables are compiled, the number of which is determined by the needs of production activities and the specifics of settlements with employees.

The need for annual review

The document considered in this article can be adopted once and have no time limits on the validity period. Labor Law in this regard there are no specific periods... However, in a number of cases, the need for revision still arises.

For example, an organization introduces new technologies, expands the scope of its activities. In such situations, it will certainly be necessary to attract new personnel, respectively, there will be professions for which it will be necessary to revise or re-accept the procedure for calculating cash payments.

The effectiveness of the document is usually both parties are interested - staff and administration of the enterprise. For this reason, it is extremely important to maintain them in working order - timely revision, adoption of amendments.

In addition, the planned adjustment will lead to a general systematization of the internal workflow, since it is its main part, it will simplify the control of the activities of both individual structures and the organization as a whole.

Monitor the current state of the act - direct responsibility of the director of the enterprise... To fulfill this task, most often, the regulation on material payments to employees is revised.

Nuances with piecework pay

The regulation on remuneration of workers should take into account the following pointsconcerning the specifics of financing this type of work:

All points that are indicated in the act and relate to this form of calculation must be agreed upon at a general trade union meeting of the collective. This is enshrined in Article 135 of the Civil Code of the Russian Federation.

Situations often arise when the size of the tariff size changes. In this case, a corresponding amendment is made to the current regulation and again submitted for general collective discussion.

Storage periods

Each internal document has its own storage periodsapproved by the current legislative acts.

To improve the quality of understanding of all aspects of the organizational activity of the enterprise, the storage period for the regulation on employee remuneration has been increased up to 75 years old.

For proper preservation, in addition to the paper version, it is necessary to have electronic copy... It is important to understand that from a legal point of view, the calculation of the starting date of the specified period falls on January of the year, which follows the reporting period in which the office work was transferred to the archives department.

If the regulated storage periods are violated due to the fault of the company's administration, it will be subject to penalties, the size of which is quite impressive.

What should be in the Regulation on remuneration? The answer to the question is in this video.

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