Salary ratio between boss and employees. Multiple times, but not multiple times. The procedure for posting information about the average salary on the Internet

From January 1, 2017, institutions of all budget levels and all types must comply with the maximum ratio of the salary of the head, deputy head and chief accountant with the salary of employees. About how the accountant of the institution to calculate the limit ratio - in the article.

Establishing a cap on the wage ratio

From January 1, 2017, institutions of all budget levels and of all types must comply with the maximum salary ratios of employees with:

manager's salary;
salaries of the deputy head;
salary of the chief accountant.

By 2017, the founders in the constituent entities of the Russian Federation and municipalities are obliged to determine the limit ratios for subordinate organizations not higher than the federal one (8: 1).

Institutions will apply the restriction to the wages of not only managers, but also their deputies, as well as chief accountants.

Your founder has the right to draw up a list of subordinate organizations in which the salaries of management may go beyond the limit ratio.

How to determine the ratio of average monthly salaries

Calculate the ratio of the average monthly salary of the head (his deputies, chief accountant) and the employees of the institution at the end of 2017. If it is higher than what your founder has set, you will need to adjust the pay system.

Determine the ratio separately for each of the leadership positions. In the calculation of average monthly wages employees, take into account all sources of financial support from which the accounting department calculates payments.

The calculation can be divided into three stages.

1. Calculation of the average monthly salary of employees

Calculate the average monthly salary of employees (MSW) using the formula:

SZsot \u003d FZsot: SCHR: 12,

where FZsot- actually accrued wages for 2016 employees payroll;

SCR- the average number of employees of the institution; 12 is the number of months in a year.

Do not include the salaries of the head, his deputies and the chief accountant in the indicator of the Federal Law. And don't include them in the CHR indicator.

In the average monthly salary of employees of the institution, include:

accrued wages for the hours worked, together with incentive payments based on the results of work, taking into account district coefficient;
payments that you accrued based on the average earnings for the periods when the employee performed labor obligations(for example, on a business trip), and was also on vacation.

2. Calculation of the average monthly salary of the head of the institution

Calculate separately the average monthly salary of the head of the institution (SZruk), deputies and chief accountant using the formula:

sZruk = fZruk: 12,

where FZruk- actually accrued salary of the head (his deputy, chief accountant) for the calendar year; 12 - the number of calendar months.

From May 1, the salary cannot be less than 11,163 rubles. In the recommendation, read how to set official salaries, compensation and incentive payments. You will also learn how to change the salary, prevent the salary from being lower than the minimum wage, and what is the responsibility for this violation...

3. Calculation of the marginal ratio of salaries in the institution

3. Calculate the marginal ratio of salaries in the institution. To do this, divide each SZruk indicator by SZsot.

Consider calculation examples.

Example 1. Calculation of the marginal wage ratio

The founder set the rector of the FU "Institute" the level of salary multiplicity equal to 4.

The accountant must check how the average monthly salaries of the rector, vice-rector, chief accountant correlate with the average monthly salary the rest of the employees.

We take indicators of actually accrued wages from all sources of financing at the end of 2017:

- 33,720,000 rubles. - staff members. This is the indicator for the credit of the account 0 302 11 730;

- 1,200,000 rubles. - rector;

- 960,000 rubles. - vice-rector;

- 900,000 rubles. - chief accountant.

The average number of employees in 2017 is 80 people. Excluding management - 77 people.

The entire management team worked in 2017 in full.

We deduct payments to management from the salaries of all employees. We get 30,660,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 900,000).

Let's calculate the indicator SZsot:

RUB 30,660,000 : 77 people : 12 months = 33,181.82 rubles.

2. Determine the average monthly salary of those who borrow leadership positions. The SZruk indicator is equal to:

- 100,000 rubles. (1,200,000 rubles: 12 months) - for the rector;

- 80,000 rubles. (960,000 rubles: 12 months) - for the vice-rector;

- 75,000 rubles. (900,000 rubles: 12 months) - for the chief accountant.

3. The level of multiplicity of wages is:

- 3 (100,000 rubles: 33,181.82 rubles) - for the rector;

- 2.41 (80,000 rubles: 33,181.82 rubles) - for the vice-rector;

- 2.26 (75,000 rubles: 33,181.82 rubles) - for the chief accountant.

For all three positions, the multiplicity does not exceed that established by the founder. This means that there is no need to revise the system of remuneration at the institute.

If the head (deputy head, Chief Accountant) has been working in the institution since the beginning of 2016, divide the FZruk by the number of full calendar months actually worked.

Example 2: Calculating the Marginal Wage Ratio

By December 2017, the chief accountant had worked in the institution for nine months.

During this time, he was actually accrued a salary of 850,000 rubles. The remaining conditions are taken from Example 1.

1. Calculate the average monthly salary of employees (SZsot).

We deduct payments to management from the salaries of all employees. We get 30,710,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 850,000).

Let's calculate the indicator SZsot:

RUB 30,710,000 : 77 people : 12 months = 33,235.93 rubles.

2. Determine the average monthly salary of the chief accountant. It is equal to 94,444.44 rubles.

(850,000 rubles : 9 months).

3. The level of salary multiplicity for the chief accountant is 2.84

(RUB 94,444.44 : RUB 33,235.93).

As in example 1, the institution complies with the marginal ratio.

If the institution has exceeded the limit ratio, it will be necessary to make adjustments to the remuneration system. It all depends on what position the problem is. If on the salary of the head, the founder will take action. He will revise the salary of the head or force the salaries of employees to increase. If the salaries of deputies and the chief accountant have gone beyond the scope, the manager can make a decision on his own.

How to disclose information about the salaries of the head and chief accountant

Until 2017, only heads of state and municipal institutions.

The Ministry of Labor specified: for the first time, data on the average monthly salaries of the head of the institution, his deputies and the chief accountant will have to be posted on the Internet in 2018.

The agency recalled that now the average monthly salary of managers, their deputies and chief accountants depends on the wages of ordinary workers. This is due to the amendments to article 145 Labor Code RF (Federal Law of July 3, 2016 No. 347-FZ). And in mid-December, the Government of the Russian Federation determined the procedure for calculating average earnings (Decree of the Government of the Russian Federation of December 10, 2016 No. 1339).

The average monthly salary of the head, his deputies and the chief accountant must now be divided by the average monthly salary of the other employees of the institution. The result should not exceed a ratio of 1: 8. These amendments also entered into force on January 1. In addition, since 2017, the Labor Code of the Russian Federation has introduced a requirement to post information on the Internet about the average monthly salary calculated for a calendar year for managers, their deputies, and chief accountants of institutions. These data must be published on the official websites of state bodies, bodies local government, founders.

So the Ministry of Labor came to the conclusion: the average monthly wage should be calculated at the end of the year, that is, for 2017. This means that starting from 2018, information about the salaries of these individuals must be posted on the Internet.

Take, for example, teachers. The average salary at school is now 32 thousand. This means that the director, deputy and accountant can receive 256 each. If more, they will be fired. But is more needed, with such a difference? There is a lot of controversy about this right now. If the amendments were supposed to eliminate inequality, then how much is it - eight times the salary. In Europe, for comparison, only 30 percent is added to the director. Our correspondent Andrey Ivlev understood money arithmetic:

In the classrooms of the Moscow Institute of Physics and Technology, they are used to speaking the language of numbers. Even when it comes to salary satisfaction.

Maxim Balashov, Professor of the Department of Higher Mathematics, Doctor of Physical and Mathematical Sciences:“The degree of dissatisfaction is 25 percent. Satisfaction - 75".

Most recently, the largest national research university country was at the center of a scandal. Teachers complained about low salaries and demanded a more transparent distribution of funds. Today the situation has changed.

Dmitry Zubtsov, Vice-Rector for academic work and economic development Moscow Institute of Physics and Technology: “This is the position of the administration. Nikolai Nikolayevich always pushed both me and my colleagues to take into account the factor that we should not break away from, so to speak, the team.”

However, not all leaders believe that it is not good to break away from the team. Much worse is the situation in schools.

Vsevolod Lukhovitsky, co-chairman of the Interregional Trade Union of Education Workers "Teacher":“For any director who is interested not only in the benefit of the school, but also in his personal income, the easiest and most logical way is to make him have fewer teachers. Each of them will receive, accordingly, a larger salary, and thus, if this salary is a multiple, he will also receive a higher salary.”

The prosecutor's office is now studying the arithmetic of the incomes of superiors and subordinates using the example of the Semashko Republican Hospital in Simferopol. Here, the chief accountant and several deputies of the head physician distinguished themselves by their earnings. This behavior was compared with rudeness by the head of the Crimea, Sergei Akesnov.

Sergey Aksyonov, Head of the Republic of Crimea:“Deputies of the head physician. There is one chief there. May - 507. June - 270. July - 760. Well, not bad, yes, they seem to be working on the current situation. This is rudeness the highest category, an immoral act based primarily on the fact that the average medical staff, nurses and everyone else get ten times less”

For physicians, salaries are generally a sore subject. Financial scandals, like malignant tumors, arose in hospitals at the end of last year Khabarovsk Territory. The symptoms are the same: while surgeons and therapists made ends meet, getting a penny, the management did not live in poverty at all, earning ten or even 13 times more than their subordinates.

Alexander Baltak, doctor:“We are making money for the hospital! We earn! Not a lawyer, not a secretary, not a computer engineer, not a supply manager! The medical class earns - doctors, doctors, paramedics! But why is their salary higher than ours!

Salary therapy urgently, as is usually the case in such cases, had to be carried out by employees of the prosecutor's office. To avoid relapses, and not only in the medical field, from now on the incomes of the heads of all state structures will depend on the earnings of their subordinates. Ratio: one to eight. That is, if ordinary employees receive little, then the manager does not have the right to show off. Amendments to the Labor Code have already entered into force.

Marina Maslova, Director of the Remuneration Department, labor relations and social partnership Ministry of Labor of Russia: "The specific sizes of such limiting ratios are established for federal organizations by the government of the Russian Federation, for organizations of regional subordination - by the authorities of the subjects."

Members of the All-Russian Popular Front spoke about a reasonable ratio of salaries for managers and subordinates more than once during a meeting with President Vladimir Putin. The bill was adopted by the deputies of the State Duma.

Mikhail Tarasenko, First Deputy Chairman of the State Duma Committee on Labor, social policy and Veterans Affairs: “This vector, first of all, speaks of transparency, it obliges all managers to publish data on average wages, the Internet system. This is transparency. This is already the first step towards ensuring that fair decisions follow transparency.”

Innovations, however, will not affect state-owned companies, which are natural monopolies, as well as some cultural institutions, where the fee is determined by talent and public recognition. Teachers of the Moscow Institute of Physics and Technology new law supported. They say: now the main thing is to be fulfilled.

Andronik Arutyunov, Assistant Professor, Department of Higher Mathematics, Moscow Institute of Physics and Technology:“This law is good and meaningful if this restriction is not made at the expense of teachers. Very often, a logical conclusion is drawn from these laws: if the manager’s salary is this, then the employees should have such and such.”

You can't ignore the rules. Bosses who do not want to moderate their appetites will be fired. Experts from the All-Russian Popular Front are ready to come to the aid of the supervisory authorities that control the implementation of the law. Employees themselves have the right to organize their inspection. However, for many of them, of course, their own salary is more important. If she is worthy, then, probably, it is not so important how much the boss receives.

Observe the maximum ratio of salaries of management and employees of the institution. The Russian government has set a ratio of 8:1. At the regional and local levels, the restriction may be more stringent.

What has changed in the requirements for the wage system

From January 1, 2017, institutions of all budget levels and all types must comply with the maximum ratio of employees' salaries to salaries:

leader;
deputy head;
chief accountant.

This duty is provided new edition article 145 of the Labor Code of the Russian Federation. The norm was valid before, but did not apply to all institutions. Back in 2008, the Government of the Russian Federation established that the average salary of a manager should not exceed the average salary of other employees by more than eight times (Decree of August 5, 2008 No. 583). This rule was guided by the federal budgetary and state institutions. Now autonomists will also observe it (Decree of the Government of the Russian Federation of December 10, 2016 No. 1339).

Regional and local authorities had the right to determine the marginal ratio of salaries for budgetary and state-owned institutions of their level. Some people took advantage of this right. The founders set the multiplicity for managers, and they appointed deputies and chief accountant salaries 10-30 percent below their own.

Now there is a different order. By 2017, founders in the constituent entities of the Russian Federation and municipalities are required to determine the limit ratios for subordinate organizations not higher than the federal one (8: 1). Institutions will apply the restriction to the salary of not only managers, but also their deputies, as well as chief accountants.

Your founder has the right to draw up a list of subordinate organizations in which the salaries of management may go beyond the limit ratio.

How to determine the ratio of salaries of management and employees

Calculate the ratio of the average monthly salary of the head (his deputies, chief accountant) and the employees of the institution at the end of 2016. If it is higher than what your founder has set, you will need to adjust the pay system.

Determine the ratio separately for each of the leadership positions. When calculating the average monthly salaries of employees, take into account all sources of financial support, through which the accounting department calculates payments.

The calculation can be divided into three stages.

1. Calculate the average monthly salary of employees (MSW) using the formula:

SZsot \u003d FZsot: SCHR: 12,

where FZsot is the salary of employees on the payroll actually accrued for 2016; SHR - the average number of employees of the institution; 12 is the number of months in a year.

Do not include the salaries of the head, his deputies and the chief accountant in the indicator of the Federal Law. And don't include them in the CHR indicator.

In the average monthly salary of employees of the institution, include:

accrued wages for the hours worked, together with incentive payments based on the results of work, taking into account the regional coefficient;
payments that you accrued based on average earnings for periods when the employee performed work duties (for example, on a business trip) and was also on vacation.

2. Calculate separately the average monthly salary of the head of the institution (SZruk), deputies and chief accountant using the formula:

sZruk = fZruk: 12,

where FZruk is the actual accrued salary of the head (his deputy, chief accountant) for the calendar year; 12 - the number of calendar months.

3. Calculate the ratio of salaries in the institution. To do this, divide each SZruk indicator by SZsot.

Let's consider an example of calculation.

Example 1:

The ratio of salaries of management and employees. The founder set the rector of the FU "Institute" the level of salary multiplicity equal to 4.

The accountant must check how the average monthly salaries of the rector, vice-rector, chief accountant correlate with the average monthly salary of other employees.

We take indicators of actually accrued wages from all sources of financing at the end of 2016:

RUB 33,720,000 - Scheduled employees. This is the indicator for the credit of the account 0 302 11 730;
RUB 1,200,000 - rector;
RUB 960,000 - vice-rector;
RUB 900,000 - chief accountant.

The average number of employees in 2016 is 80 people. Excluding management - 77 people.

The entire management team worked in 2016 in full.

We deduct payments to management from the salaries of all employees. We get 30,660,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 900,000).

Let's calculate the indicator SZsot:

RUB 30,660,000 : 77 people : 12 months = 33,181.82 rubles.

2. Let's determine the average monthly salary of those who occupy leadership positions. The SZruk indicator is equal to:

100 000 rub. (1,200,000 rubles: 12 months) - for the rector;
80 000 rub. (960,000 rubles: 12 months) - for the vice-rector;
75 000 rub. (900,000 rubles: 12 months) - for the chief accountant.

3. The level of multiplicity of wages is:

3 (100,000 rubles: 33,181.82 rubles) - for the rector;
2.41 (80,000 rubles: 33,181.82 rubles) - for the vice-rector;
2.26 (75,000 rubles: 33,181.82 rubles) - for the chief accountant.

For all three positions, the multiplicity does not exceed that established by the founder. This means that there is no need to revise the system of remuneration at the institute.

If the head (deputy head, chief accountant) has not been working in the institution since the beginning of 2016, divide the FZruk by the number of full calendar months actually worked.

Example 2:

The ratio of salaries of management and employees. By December 2016, the chief accountant had worked in the institution for nine months.

During this time, he was actually credited with a salary of 850,000 rubles. The remaining conditions are taken from Example 1.

1. Calculate the average monthly salary of employees (SZsot).

We deduct payments to management from the salaries of all employees. We get 30,710,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 850,000).

Let's calculate the indicator SZsot:

RUB 30,710,000 : 77 people : 12 months = 33,235.93 rubles.

2. Determine the average monthly salary of the chief accountant. It is equal to 94,444.44 rubles.

(850,000 rubles : 9 months).

3. The level of salary multiplicity for the chief accountant - 2.84

(RUB 94,444.44 : RUB 33,235.93).

As in example 1, the institution complies with the marginal ratio of salaries of management and employees.

If the institution has exceeded the marginal ratio of salaries of management and employees, adjustments will have to be made to the remuneration system. It all depends on what position the problem is. If on the salary of the head, the founder will take action. He will revise the salary of the head or force the salaries of employees to increase. If the salaries of deputies and the chief accountant have gone beyond the scope, the manager can make a decision on his own.

How to disclose salary information

Until 2017, only heads of state and municipal institutions were required to disclose data on their income.

The first persons of institutions submit to the founder a certificate of income, property and obligations of a property nature (own and family members). The new rules require disclosure of information on average monthly salaries for all top positions: the head, his deputies and the chief accountant.

The founders will publish information on their official websites (Article 349.5 of the Labor Code of the Russian Federation). In addition, the authority or local government may oblige subordinate institutions post information on their own websites.

Specify the procedure in the regulatory legal act of your authority or local government. For example, the founders of the federal level will indicate in the publications the full name of the organization, the position of the manager and his full name.

The founder will post data on salaries for free access on the website during the first quarter of the year following the reporting one. Information will appear in a special thematic section. There will be a link to it on the main page of the official website of the founder.

The founder does not have the right to disclose information about the place of residence, postal addresses, telephones and other individual contact details of the management personnel of institutions.

It is also prohibited to disclose information that is classified as a state secret or is of a confidential nature.

). And only in mid-December, the Government of the Russian Federation determined the procedure for calculating average earnings.

Document

The maximum allowable gap between the salaries of management and employees is in the Decree of the Government of the Russian Federation of December 10, 2016 No. 1339

The average monthly salary of the head, his deputies and the chief accountant must now be divided by the average monthly salary of the other employees of the institution. The result should not exceed a ratio of 1: 8. The federal government will establish a specific multiplicity in the salaries of senior and ordinary personnel of federal institutions by by-laws, and regional authorities and municipalities will do this for institutions of their budget level. Of course, within the boundaries specified by the Government of the Russian Federation (1: 8). But the founder can reduce the multiplicity, for example, to five (1: 5). Thus, in state institutions, a fair difference was established in the incomes of senior staff and ordinary workers.

How to make a calculation

The average monthly salary includes:

accrued salary for the time worked (including incentive payments based on the results of work), payments that are established by regional regulatory legal acts;
payments that you accrued from average earnings for periods when the employee performed work duties (for example, on a business trip) and was also on vacation.

However, it does not include payments:

social character;
others that are not related to wages ( material aid, payment of the cost of food, travel, training, utilities, rest, etc.).

If the head, his deputies or the chief accountant combine positions, when calculating the average monthly salary for the management staff, the actual accrued salary is taken into account as a whole: both for the main job and for the combined position. When they work part-time, in the calculations they take only the actually accrued salary for positions: head, deputy or chief accountant.

Here are the formulas for calculating the average monthly salary.

To determine the ratio, the average monthly salary of the head (deputy, chief accountant) is divided by the average monthly salary of the employees of the institution. After that, the result is compared with the level of salary multiplicity, which was approved by the founder.

Let's give an example of calculation.

Example 1. The Department of Education has set the level of salary multiplicity of managerial and ordinary personnel at a ratio of 1: 5. At the end of 2016, the college has the following indicators:

the actual accrued salary of payroll employees, which the accountant will include in the calculation of the average monthly salary, is 35,000,000 rubles;
average number of employees - 90 people;
actually accrued salary of the head - 1,300,000 rubles;
actually accrued salary of the deputy head - 900,000 rubles;
the actual accrued salary of the chief accountant is 850,000 rubles.

The head, his deputy and chief accountant worked in the institution for the full year 2016 (12 months).

The algorithm of actions of an accountant for accounting for wages is as follows.

The accountant calculated the average monthly salary of employees. To do this, he defined:

the actually accrued salary of employees of the institution (excluding the salaries of the head, deputy and chief accountant) at the end of the year. It amounted to 31,950,000 rubles. (35,000,000 - 1,300,000 - 900,000 - 850,000);
the average monthly salary of employees - 30,603.45 rubles. (31,950,000 rubles: 87 people: 12 months).

Then he calculated the average monthly salaries of senior staff:

from the head - 108,333.33 rubles. (1,300,000 rubles: 12 months);
from the deputy head - 75,000 rubles. (900,000 rubles : 12 months);
from the chief accountant - 70,833.33 rubles. (850,000 rubles: 12 months).

Then he determined the level of the multiplicity of wages:

for the head - 3.5 (108,333.33 rubles: 30,603.45 rubles);
for the deputy head - 2.45 (75,000 rubles: 30,603.45 rubles);
for the chief accountant - 2.3 (70,833.33 rubles: 30,603.45 rubles).

The accountant compared the result with the level of multiplicity set by the founder, and came to the conclusion that the salaries of the management team are within the appropriate limits.

If the head, deputy or chief accountant has worked for an incomplete calendar year, consider the average earnings based on the actual full calendar months worked.

Let's consider this situation with an example.

Example 2. Let's use the conditions of the previous example and suppose that the chief accountant has worked in college for 10 months.

The actual accrued salary of the chief accountant for the period of work is 750,000 rubles.

The payroll accountant did the calculation like this.

Determined the average monthly salary of the chief accountant.
It amounted to 75,000 rubles. (750,000 rubles: 10 months).
Calculate the level of salary multiplicity of the chief accountant:
75 000 rub. : RUB 30,603.45 = 2.45.
Compared the obtained level of multiplicity with the level of multiplicity approved by the founder. Conclusion: the salary of the chief accountant is set within the appropriate limits.

Exceptions will be made for some institutions. Salary of managers, their deputies, chief accountants of federal public institutions, state institutions of the constituent entities of the Russian Federation, municipal institutions may exceed the limits. Such institutions will be included in the lists to be approved by the Government of the Russian Federation, state power subjects of the Russian Federation, local authorities.

Whose salaries should be disclosed

All information about the salaries of senior management should be published on the official websites of government bodies and local governments. The procedure will be established by the Government of the Russian Federation, regional authorities and local governments (Article 349.5 of the Labor Code of the Russian Federation). By decision of the founders, information can be placed on the website of the institution itself.

On the federal level a draft decree of the Government of the Russian Federation was developed. According to him, data on salaries will need to be made freely available on the website during the first quarter of 2017. Information must be placed in a specially created for this thematic section, the link to which should be on the main page of the official website of the founder.

The information must include:

full name of the federal institution;
the position held by the manager, his last name, first name and patronymic.

What is the responsibility of the leader

Exceeding the limit values will have consequences for the head of the institution. Article 278 of the Labor Code of the Russian Federation has new grounds for terminating it employment contract:

for violation of the maximum level of the ratio of average monthly salaries when establishing wages for the deputy head of the organization and the chief accountant;
other grounds provided for by the employment contract.

On a note

It is forbidden to disclose information that allows determining the place of residence, postal address, phone number and other contact details of the management personnel of institutions, as well as information that is classified as a state secret or of a confidential nature

If the founder has not set a limit ratio, focus on the federal value

Determine the ratio of salaries based on the results of the calendar year. We advise you to do this before the advance payment for January, so that there is more time to adjust the wage system. The algorithm is as follows: first, the average monthly salary is calculated, then the ratio is determined.

01.02.2017

MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATION

INFORMATION

ANSWERS ON QUESTIONS
ON THE APPLICATION OF THE FEDERAL LAW OF JULY 3, 2016
N 347-FZ "ON INTRODUCING AMENDMENTS TO THE LABOR CODE
RUSSIAN FEDERATION"

1. Which government agencies and enterprises are covered federal law dated July 3, 2016 N 347-FZ "On Amendments to the Labor Code Russian Federation"In terms of establishing the ratio of the average monthly wages of managers and employees? Are municipalities, mayor's offices of cities, etc. subject to this law?"

Federal Law No. 347-FZ of July 3, 2016 "On Amendments to the Labor Code of the Russian Federation" was adopted on the obligation to establish maximum ratios between the average monthly salary of managers, their deputies, chief accountants (hereinafter referred to as managers) and the average monthly salary of employees the following organizations:

This law does not regulate the ratio of salaries of employees and heads of bodies government controlled and local self-government (including city halls, etc.).

For employees of government bodies and local governments at all levels, legislation (Federal Laws of July 27, 2004 N 79-FZ "On State civil service in the Russian Federation" and dated March 2, 2007 N 25-FZ "On municipal service in the Russian Federation") provides for the establishment of specific salaries and other payments by the relevant regulations(for federal employees - by decrees of the President of the Russian Federation, employees of the authorities of the constituent entities of the Russian Federation - by acts of the constituent entities of the Russian Federation, municipal employees - by acts of local governments).

2. We are talking only about the salaries of employees and managers or will have to be taken into account total income those and others (bonuses, bonuses, etc.)?

Federal Law of July 3, 2016 N 347-FZ speaks of the mandatory establishment of the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants, state and municipal institutions and enterprises, formed at the expense of all sources of financial security, and the average monthly salary of employees such organizations (excluding the salary of the relevant head, his deputies, chief accountant).

What is "wage" is defined by article 129 of the Labor Code. Wages include remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, payment according to salaries, tariff rates, as well as compensatory and incentive payments (bonuses and others).

In order to uniformly calculate the ratios in the remuneration of employees of institutions and enterprises both at the federal, and at the regional and local levels, the calculation procedure was approved by Decree of the Government of the Russian Federation of December 10, 2016 N 1339 "On Amendments to Certain Acts of the Government of the Russian Federation ".

Appropriate additions have been made to the procedure for calculating the average salary, known to all personnel officers, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922.

3. Which organizations are not subject to the Federal Law of July 3, 2016 N 347-FZ?

The Federal Law of July 3, 2016 N 347-FZ applies to managers, their deputies and chief accountants:
- state and municipal institutions and unitary enterprises (including state-owned ones);
- state off-budget funds of the Russian Federation;
- territorial funds of obligatory medical insurance.

In accordance with Part 3 of Art. 145 of the Labor Code of the Russian Federation, without taking into account the limit ratio, the conditions for remuneration of managers, their deputies, chief accountants of funds, institutions, enterprises included in the lists approved respectively by the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments can be established.

At the federal level, the relevant lists were approved by the Decrees of the Government of the Russian Federation of December 30, 2012 N 2627-r and of December 12, 2015 N 2555-r.
These lists include organizations that produce products or provide services of special significance, scale, uniqueness, and strategic importance.

4. According to the Federal Law of July 3, 2016 N 347-FZ, what should be the marginal difference between the average monthly salary of a manager and the average monthly salary of employees of the relevant organizations?

The law does not establish the value of the limit ratio, it introduced the obligation to establish such a ratio by the founders of enterprises and institutions within the limits that are established:
- on federal organizations- the Government of the Russian Federation;
- for organizations of the constituent entities of the Russian Federation and municipal organizations - by regulatory legal acts of the constituent entities of the Russian Federation and local governments, respectively.

The following limits are currently set:
- for managers, their deputies and chief accountants of federal state institutions and enterprises in a multiple of 1 to 8 (Decree of the Government of the Russian Federation of December 10, 2016 N 1339, amendments to the Decrees of the Government of the Russian Federation of August 5, 2008 N 583 and dated January 2, 2015 N 2);
- for chairmen of state off-budget funds in a multiple of up to 10, for their deputies, chief accountants in a multiple of up to 8 (Decree of the Government of the Russian Federation of November 29, 2016 N 1259).

Prior to the adoption of this law, there was a practice of limiting the ratio of salaries of managers and employees in institutions social sphere. So, according to the regions, in 94% of social institutions the ratio did not exceed 4 times.

In addition, Decree of the Government of the Russian Federation was adopted on December 28, 2016 N 1521 "On approval of the Rules for posting information on the average monthly salary of managers, their deputies and chief accountants of state non-budgetary funds of the Russian Federation, federal state institutions and federal state unitary enterprises." According to this resolution, information on the average monthly salary of a manager must be posted on the Internet no later than May 15 of the year following the reporting one.

5. Who exercises control over the implementation of the Federal Law of July 3, 2016 N 347-FZ in terms of compliance with the established maximum ratio of the average monthly wages of managers and employees?

Federal Law No. 347-FZ of July 3, 2016 provides for the responsibility of the head for non-compliance with the maximum ratio of the average monthly salaries of deputy heads and chief accountants and the average monthly salaries of employees of organizations. This violation is included in the grounds for termination of the employment contract with the head of the organization.

The founder is responsible for non-compliance with the maximum ratio of the salary of the head and employees in the manner prescribed by the current legislation(disciplinary responsibility - a remark; a reprimand; a warning about incomplete official compliance, dismissal (Article 192 of the Labor Code of the Russian Federation, Article 57 of the Federal Law of July 27, 2004 N 79-FZ).

Compliance with the legislation of the Russian Federation, including in terms of compliance with the Federal Law of July 3, 2016 N 347-FZ, is carried out by the relevant government bodies those exercising supervision and control over the legislation of the Russian Federation (for example, the Prosecutor's Office, the Accounts Chamber), as well as state and municipal authorities in relation to subordinate organizations.

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