Calculation of the surcharge to the minimum income: how to pay it correctly. What is an MRT and what legal norms is it regulated


For September, the salary will be equal to: 150 rubles. X 180 h \u003d 27,000 rubles. The additional payment for overtime work will be equal (since in the month when the employee had overtime, he already received a single payment, now we must calculate the increased pay for him with coefficients of 0.5 and 1): 150 rubles. X 2 h X 0.5 + 150 rubles. X 20 h X 1 \u003d 3150 rubles. Therefore, in September, the employee will be credited: 27,000 rubles. + 3150 rub. \u003d RUB 30,150 True, instead of an increased pay, at the request of the employee, the employer can provide him with additional rest time for overtime work, but not less than the time worked overtime (Article 152 of the Labor Code of the Russian Federation). In this case, overtime work is paid at a single rate. Calculation of average earnings To pay an employee vacation pay or compensation for unused vacations, you need to calculate the average earnings.

Can the salary be less than the minimum monthly salary with the summarized accounting of working hours?

Attention

Summarized accounting of working time by periods An important point in planning the RMS is the choice of the optimal accounting period. It is necessary to establish the time period during which the staff is guaranteed to gain a more or less constant amount of hours worked, corresponding to the norms. The law leaves this choice to the employer, which the latter makes, based on considerations of expediency.


It can be:
  • decade;
  • month;
  • two months interval;
  • quarter;
  • half a year;

NOTE! The term exceeding one year is not provided by law! For some types of activity, the accounting period is prescribed in the legislation, for example, for drivers it should be equal to a month. For employees of hazardous industries and workers in hazardous conditions under RMS, a three-month accounting period cannot be exceeded.

The salary is less than the minimum wage with the summarized accounting of working time ??

  • When using the monthly working time rate:
    • November 2015 - 40,000: 159 × 150 \u003d 37,735.85 rubles. December 2015 - 40,000: 183 × 192 \u003d 41,967.21 rubles.
  1. When using the annual working time rate:

November 2015 - 40,000: (1,971 / 12) × 150 \u003d 36,529.68 rubles. December 2015 - 40,000: (1,971 / 12) × 192 \u003d 46,757.99 rubles.

Info

The regulation for calculating the hourly rate for the purpose of calculating wages is determined by the employer and must be recorded in the local legal regulation. This is mandatory because different calculation methods give different results for the amount of the employee's income in a particular month. It seems advisable to establish an hourly rate calculated on the basis of a monthly rate for an accounting period other than 1 month, but less than 1 year, and for an annual accounting period - an hourly rate calculated based on the norm of working hours per year.

How cumulative time tracking is applied

For this it is not necessary to register in regulatory documents too strict combination of frequency of work shifts and days off to be able to "maneuver".

  • Sanctions for exceeding hourly norms. The law does not allow processing over established limits... Therefore, if the schedule is designed to include recycling, the inspection authorities may consider it a violation.

    The way out: if it is impossible to accurately comply with the schedule, the planned flaw is less "traumatic" (of course, minimal) than even a small revision. A defect through the fault of the employer will simply have to be paid at the average level wages, and processing is fraught with penalties.

  • Familiarization of employees with the schedule. Art. 103 of the Labor Code of the Russian Federation requires the employee to familiarize himself with the shift schedule no later than 30 days before its introduction under his written confirmation of consent.

Cumulative time tracking - calculation examples

Important

Organizations based on their financial capacity, may pay more overtime. But please note: the calculation of the number of overtime hours (and, accordingly, their payment) is possible only at the end of the accounting period. And this can be a month, a quarter, or even a year. Example 3 The standard working time for the III quarter of 2008, according to the production calendar, is 528 hours.


However, the employee worked 550 hours, including: - 190 hours in July; - in August - 180 hours; - in September - 180 hours. So, the employee worked 22 hours overtime (550 - 528). Of these, 2 hours are paid in one and a half rate, and 20 hours - in double.
Suppose that the employee's hourly wage rate is set at RUB 150. Let's calculate his salary for the III quarter. So, the salary for July will be: 150 rubles. X 190 h \u003d 28,500 rubles. For August: 150 rubles. X 180 h \u003d 27,000 rubles.

Categories

Monthly and quarterly bonuses are taken into account when calculating vacation pay if they are accrued in the billing period. Moreover, you can take into account no more than one payment for each indicator for each month of the billing period. For example, for 12 months of the billing period, you can take into account no more than 12 monthly and no more than four quarterly premiums.

2. Annual bonuses and remuneration accrued for the previous year shall be included in the calculation regardless of the time of their payment. For example, even if an employee goes on vacation in May 2008, the calculation must include the 2007 bonus accrued in May 2008. 3. If the settlement period is not fully worked out, incentive payments (monthly, quarterly, annual) are included in the calculation of vacation pay in proportion to the hours worked.


Unless, of course, they have already been credited for the actual hours worked.

Is it possible to accrue a salary to employees with a cumulative record of working time

The main difficulties in scheduling The organization of a summary accounting schedule is a rather painstaking procedure. Compilers face many difficulties in the planning process, which have to be addressed based on specific situations... Let's consider the main difficulties standing in the way of the RMS scheduler and outline possible ways overcoming them.

  1. Setting the alternation of shifts and days off.

    Depending on the duration of the shift, the number of hours of work may accumulate during the reference year that will not meet the established annual rate. This can happen if, for example, the rate for the year turns out to be odd, and the shift is calculated for an even number. The solution may be to draw up a schedule with minimal flaw, or adjust the working off with additional days off.

Such clarifications are given in the letter of the Ministry of Health and Social Development of Russia dated March 5, 2008 No. 535-17. But there are times when the employee retains the average earnings and this is not related to vacation or compensation for non-use. For example, when sent on a business trip, when donating blood, undergoing a medical examination.

Then the average hourly earnings are used to calculate the average earnings. It is calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remunerations, by the number of hours actually worked during this period (clause 13 of Regulation No. 922). Example 6 An employee of an organization, who has a cumulative record of working hours, was sent on a business trip from 17 to 21 November 2008.

In accordance with the work schedule, he had to work 30 hours on a business trip.

Calculation of minimum labor costs for the summarized accounting of working hours

Of the Labor Code of the Russian Federation, the monthly wage of an employee who has fully completed the working time during this period and fulfilled the labor standards (labor duties) cannot be less than the minimum wage established by federal law. The salary of an employee working in the territory of a constituent entity of the Russian Federation and consisting of labor relations with an employer in respect of which a regional agreement on the minimum wage established in the corresponding constituent entity of the Russian Federation is in force cannot be lower than the minimum wage in this constituent entity of the Russian Federation. Of course, provided that the employee has fully worked during this period the norm of working hours and fulfilled the labor standards (labor duties) (Article 133.1 of the Labor Code of the Russian Federation). It follows from this that if an employee does not work out the established standard of working hours, his salary in a particular month may be less than the minimum wage.
The norm of working hours for 2008 is 1,993 hours. The standard number of working hours per month is 166 (1,993 hours / 12 months). The actual number of working hours per month is 120. The hourly wage rate of an employee is 78.31 rubles. (13,000 rubles / 166 hours). The salary for August will amount to 9,397.20 rubles. (78.31 rubles x 120 h). A message from Anna_Sergeyevna employee who has worked the entire norm of working time for the month established for him by the work schedule must receive at least the minimum wage if the employer has drawn up a work schedule or set the amount of remuneration in such a way that an employee who has worked according to the schedule cannot receive the minimum wage - he is obliged to him pay extra up to the minimum wage in any case. thanks # 5 IP / Host: 10.214.28. Date of registration: 02/09/2015 Messages: 17,972 Re: Supplement to the minimum wage for employees on the summarized account and how else to pay salary? usually.

List of IP / Host messages: 77.40.20. Date of registration: 08/17/2015 Messages: 2,428 Supplement to the minimum wage for employees on the summarized account The employee is on the summarized work time account. The accounting period is 1 year. In some months, the employee may not finish working to the norm, in others - overwork. By the end of the year, he also gets a surcharge. In the unfinished months, the salary may be less than the minimum wage.

What to do in such cases - to pay extra in these months up to the minimum wage or not to pay extra. did not work out the norm? Edited 3 times. Last time 2017-12-22 08:46 by Cursed T9. # 1 IP / Host: 10.214.28. Date of registration: 02/09/2015 Messages: 17,972 Re: Additional payment to the minimum wage for employees on the summarized accounting Accounting period 1 year. In some months, the employee may not finalize the norm if the accounting period is a year - what is the norm for a month? And there is no magic in the world, child.

B, allowing processing that does not exceed the established limits: for each member of the working team, more than 120 hours cannot be processed during the year, and for 2 consecutive days - more than 4 hours (Article 99 of the Labor Code of the Russian Federation). If it is not possible to draw up a schedule without reworking inherent in it, this means that the organization does not have enough staff, and it should increase the number of staff. Overtime pay rates Labor legislation provides for special rules for calculating remuneration for overtime:

  • for the first processed two hours one and a half payment;
  • for the next hours - double the hourly rate (with hourly billing);
  • additional payment in the amount of one more corresponding hourly rate (in case of piece-rate payment).

REMEMBER! You cannot compensate for overwork in one accounting period by a shortage of working hours in the next.

Can the salary be less than the minimum monthly salary with the summarized accounting of working hours?

Let's calculate his salary for October, if the hourly wage rate is calculated based on the working time norm set for a month. Working hours in October in accordance with the production calendar for 2008 with a 40-hour work week is 184 hours. Thus, the employee's hourly wage rate will be: 20,000 rubles.

: 184 h \u003d 108 rubles. 70 kopecks Then the salary for October will be equal to: 108 rubles. 70 kopecks X 6 shifts X 24 h \u003d 15 652 rubles. 80 kopecks. Payment for overtime work If during the accounting period an employee has worked more than the normal number of working hours, such work is recognized as overtime (Article 99 of the Labor Code of the Russian Federation). The first two hours overtime work are paid in at least one and a half amount, subsequent hours - at least double (Art.
152 of the Labor Code of the Russian Federation). But this is the minimum payment.

The salary is less than the minimum wage with the summarized accounting of working time ??

Way out: the employer is certainly obliged to acquaint the employee with the schedule, but the law does not say that consent must confirm the schedule for the entire accounting period at once, even if it is a whole year. It is advisable for the employer to draw up a preliminary annual schedule for accounting for the RMS, and put it into operation in small parts, most conveniently in monthly periods. Thus, the employee will get acquainted with the new schedule and sign it on a monthly basis, and it will be possible to make the necessary adjustments in a timely manner. hired by an employee, which is enshrined in an employment or collective agreement.


Various salary systems can be used.

How cumulative time tracking is applied

The duration of the performance of labor duties for the accounting period should not be more than the normal weekly, multiplied by the number of weeks in the accepted accounting period. The maximum length of the accounting period in general case is 1 year (Article 104 of the Labor Code of the Russian Federation). The summarized accounting of working hours can be entered by the employer for all personnel, and for individual groups of workers engaged in providing certain technological processes and working on a shift schedule.


Working time schedule, the procedure for its preparation, see "How to draw up a working time schedule correctly?" So, the summarized accounting of working time is advisable to keep in those areas of work where objective reasons it is not possible to maintain the normal duration of work per week in order to compensate for the deviations in the duration of one work week in the following within a longer period.

Cumulative time tracking - calculation examples

  • The amount of time worked under the RMS during the accounting period should not exceed that provided for by legislative norms.
  • The RMS schedule is mandatory when organizing shift work and is desirable for all other modes.
  • The accounting period under the RMS regime is set arbitrarily, except for those activities where it is provided for by law, and it is illegal to set it longer than 1 year.
  • The following items must be regulated in the RMS schedule:
  • the beginning and completion of the labor process;
  • the duration of the shift (working day) in hours;
  • frequency of work shifts and days off;
  • time between shifts.
  • It is forbidden to put into the schedule a significant revision (this is fraught with administrative responsibility), a flaw is also undesirable.

Categories

Additional financial bonuses are provided for night work, amounting to at least 20% of the average wage hourly rate for each hour worked night shift... On holidays and weekends, the payment for work also provides for an increased amount:

  • for hourly workers - double rate per hour;
  • pieceworkers - double rate;
  • "Sitting" on a salary - single or double average daily or average hourly earnings (doubling depends on whether there was overwork along with the exit on a non-working day).

Compensation is allowed not in financial form, but in the form of additional rest time (this is agreed with the worker himself). IMPORTANT! If the exit of an employee on a holiday or weekend is provided according to the RMS schedule, then this time is counted as working time and is included in the rate that was established for the accounting period.

Is it possible to accrue a salary to employees with a cumulative record of working time

Info

The norm of working hours for a year is considered similarly. In 2015 it is 1971 hours. When using the annual working time indicator to calculate the average monthly rate, we get: 1,971 hours: 12 \u003d 164.25 hours, that is, the indicator of the monthly rate in December (as in any other month) will be 164.25. Summarized accounting of working hours - examples of calculating wages based on the hourly rate calculated at (1) the rate of monthly working hours and (2) the average monthly rate for the year are given below.


The salary is 40,000 rubles per month. The work schedule is changeable with the accumulated accounting of working hours, the accounting period is 2 months. The working time for the accounting period (November and December 2015) is 342 hours: November - 159 hours, December - 183. In November 2015, 150 hours worked, in December - 192.
We calculate the salary.
But most often it happens that the settlement period has not been fully worked out. So, it excludes the time and the amounts accrued during this time, if, for example: - the employee retained the average earnings in accordance with the legislation; - he received a temporary disability benefit or maternity benefit; - he did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee. This is indicated in paragraph 5 of the Regulation on the specifics of the procedure for calculating the average wage (approved by the Government of the Russian Federation of December 24, 2007 No.
No. 922). Then the average daily earnings are calculated as follows. The salary for the billing period is divided by 29.4, multiplied by the number of full calendar months, and by the number calendar days in incomplete calendar months.

Calculation of minimum labor costs for the summarized accounting of working hours

Attention

On this page:

  • A special type of working time accounting - summarized
  • Schedule of the summarized accounting of working hours (RMS)
  • Pay and overtime (overtime with cumulative working hours)
  • Summarized accounting of working time by periods
  • An example of calculating the summarized accounting of working hours
  • Rules for summarized accounting of working hours

Remember, RMS stands for summarized accounting of working hours. There are organizations with such peculiarities of work organization that do not allow setting daily or weekly working hours, for example, seasonal production. But the employer is obliged to regularly calculate the hours worked in any case.


For such enterprises, the Labor Code of the Russian Federation provides for a special accounting regime - summarized.

If the salary is taken as the basis for the calculation, then a situation is obtained when remuneration for work in the same equal amount, equal to the salary, is paid for a different amount of labor, which is proportional to the amount of working time. Therefore, to calculate wages for an accounting period other than a month, the value of the hourly wage rate is applied. It is calculated based on the normal (according to the production calendar) number of hours in a specific month or for a year, subject to a 5-day working week (Order of the Ministry of Health and Social Development of the Russian Federation of 13.08.2009 No. 588n).

As an example, let's calculate the standard working time for a 5-day 40-hour week in December 2015, in which there are 23 working days: 40: 5 × 23 - 1 \u003d 183, where "-1" is 1 hour of reducing the working day in pre-holiday day December 31. The norm in December will be 183 working hours.

In what cases is the summarized accounting of working hours introduced in the organization? How is salary calculated with this method of recording working hours? How are vacation and sick leave pay calculated? The answers to these questions are in our article. When is the summarized accounting of working hours introduced? If in the organization, according to the conditions of production or when performing certain types of work, the daily or weekly working hours cannot be observed, a summarized accounting of working hours is introduced. This is done to ensure that the duration of working hours for the reference period does not exceed the normal number of working hours.

What period of time is considered accounting is up to the organization itself. It can be a month, quarter, half a year. In extreme cases - a year (Article 104 of the Labor Code of the Russian Federation). The only case when the summarized recording of working hours is mandatory is shift method work (Art.


300 of the Labor Code of the Russian Federation).

Watchmen-watchmen were transferred to part-time shift. There is a shift sheet, but the SHIFT SCHEDULE is not approved or established. The summarized accounting of working hours has been established for the year. Since in one month a shortfall in the monthly norm of working time is obtained, in another month the working time norm is overworked. Do I need to pay extra up to the minimum wage in this case?

Answer

Your watchmen have a cumulative record of working hours. Determine their working hours according to the production calendar based on the normal working week established for this category of personnel, reduced in proportion to the work schedule established by them. For example, the norm for the production calendar in January 2018 is 136 hours, you set the watchmen to work at 0.5 rates, respectively, their norm in January will be 68 hours. You need to pay extra not up to the full minimum wage, but for the minimum wage in proportion to the established in accordance with the operating mode. Continuing with the example, you need to pay extra not up to the full minimum wage of 9468 rubles, but up to 4734 rubles.

Payment for work at night and holidays to be included in the minimum wage. That is, take the total amount of wages, including remuneration for labor, all compensation, incentive payments without exception, and compare this amount with the minimum wage calculated in proportion to the mode of work.

1. If at the end of the accounting period flaw.

The employee worked the working month completely in accordance with the established schedule. If there is a defect due to the fault of the employer or for reasons beyond control. You need to make the schedule in such a way that there are no flaws. Otherwise, the defect associated with the approved work schedule of the employee will have to be paid. To eliminate the flaw, call additional workers.

If the defect arose through the fault of the employer, pay the employee's salary for the actual time worked and compare with the average earnings. If the amount is lower, pay extra. Then the salary + night + other payments (if any) + additional payment up to the average are compared with the minimum wage, calculated in proportion to the mode of operation. If the accrued total payments are less than the minimum wage, calculated in proportion to the mode of operation, pay extra.

If the defect occurred due to circumstances beyond the control of the parties, then pay the unworked hours in the amount of 2/3 of the tariff rate (salary), calculated based on the time actually worked by the employee. In this case, the salary + night + other payments (if any) + the amount of 2/3 of the tariff rate (salary) for unworked hours are compared with the minimum wage calculated in proportion to the mode of operation. If the accrued total payments are less than the minimum wage, calculated in proportion to the mode of operation, pay extra.

2. In case processing based on the results of the accounting period.

For the amount of salary, night, other payments (if any) and overtime, accrue an additional payment up to the minimum wage, calculated in proportion to the mode of work, if required. Those. overtime is included in the minimum wage. Pay an increased amount for processing.

All norms related to the establishment and payment of the summarized accounting of working hours, establish in the internal local documents of the institution, for example, the Regulations on remuneration, Collective agreement, Internal labor regulations.

Justification

How to set the salary

Situation: is it necessary to take into account compensation and incentive payments to the employee's salary when checking whether his salary corresponds to the minimum wage

Yes need.

The salary, which you should compare with the minimum wage, includes:

 basic salary of an employee tariff rate (salary) - remuneration for work;

 compensation payments, for example, additional payments and allowances for work in conditions that deviate from normal, etc .;

 incentive payments: bonuses and other incentive payments.

This is stated in part 1 of article 129 of the Labor Code.

Based on this definition of salary, we can conclude: when comparing the salary of an employee of the minimum wage, take into account any additional payments and allowances to the salary. That is, take the total amount of remuneration, including remuneration for labor, all, without exception, additional payments and allowances that stimulate payments, and compare this amount with the minimum wage. The Supreme Court confirms this position in the rulings of 04/29/2011 No. 3-B11-5, of 07/23/2010 No. 75-B10-2, of 05/21/2010 No. 8-B10-2 and of 09/10/2008 No. 83-G08-11 ...

Be careful: with the minimum wage, you need to compare the size of the salary without taking into account the regional coefficient. A district coefficient and pay a percentage mark in excess of the minimum wage. This procedure is relevant both for employees who work in the Far North and equivalent areas, and for those who work in special "non-northern" climatic conditions... These conclusions are in the decision of the Constitutional Court dated 07.12.2017 No. 38-P.

Salaries for part-time and part-time employees

Compare with the minimum wage the salaries of those employees who have fully worked their time limit in a month and fulfilled all duties. If the employee works part-time or part-time, consider a number of features. Find solutions for different situations below.

Situation: what minimum wage must be for part-time workers and employees (including minors) who have part-time work

The federal minimum wage is guaranteed to those who have worked the full working time in a month (part 3 of article 133 of the Labor Code). Part-time workers and employees who work part-time can be paid less than the minimum wage (Articles 285, 93 of the Labor Code).

Minor employees also receive a salary in proportion to the hours worked, although the employer may, on his own initiative, establish additional payments for them (Article 271 of the Labor Code). Thus, underage employees working on reduced working hours can be paid salaries below the minimum wage.

A similar conclusion was made in the letter of the Federal Tax Service dated August 31, 2010 No. ШС-37-3 / 10304 (prepared on the basis of official explanations from Rostrud sent to the tax service).

Alpha employs a 17-year-old employee who combines work and study. The salary for the position of this employee with a full working week (40 hours per week) is equal to the minimum wage, that is, 9489 rubles. A 17-year-old employee who combines work and study can work a maximum of 17.5 hours per week. And his work is paid in proportion to the hours worked. That is, the output rate is 43.75 percent (17.5 hours: 40 hours x 100%). Accordingly, the salary should be less by 56.25 percent (100% - 43.75%). Therefore, "Alpha" charges him a salary in the amount of 4,151.44 rubles. (RUB 9489 × 43.75%).

Situation: how to correctly set the salary for an internal part-time worker (earnings at the main place of work and part-time) in order to comply with the minimum wage requirement

Set the salary at the main place of work and part-time separately.

The size of the salary at the main place of work must be at least the minimum wage, if the employee has fulfilled the established norm in a month (part 3 of article 133 of the Labor Code). Check if this salary corresponds to the minimum wage. Do not take the part-time salary into account.

There is no direct requirement in labor legislation that the amount of a part-time salary should not be less than the minimum wage. But to avoid conflicts with employees, focus on the minimum value - in proportion to the time worked.

Example: how to set a salary for an internal part-time worker

E.V. Ivanova was hired as a full-time cleaner. The minimum wage since January 2018 is 9489 rubles. This means that Ivanova's salary at the main place of work should be no less than this value.

In addition to the main duties as a cleaner, Ivanova works as a courier at 0.5 rate. Based on the hours worked, the minimum salary for a courier position should be 4,744.50 rubles. (RUB 9489: 2).

How to keep track of working hours

How to keep a summary record of working hours

With the summarized accounting, the daily and weekly working hours may deviate from the established norm. However, during a certain accounting period, all admitted processing must be compensated for by deficiencies.

The accounting period can be a month, quarter, half year, etc., but not more than a year. An exception is the recording of the working time of employees engaged in work with harmful and (or) dangerous working conditions. For them, the accounting period cannot exceed three months.

Determine the total working time according to the production calendar based on the normal working week established for a certain category of employees. For example, according to general rule the normal working week is 40 hours (part 2 of article 91 of the Labor Code of the Russian Federation), for employees under the age of 16 - no more than 24 hours a week (paragraph 2 of part 1 of article 92 of the Labor Code of the Russian Federation). However, for part-time employees, the normal working week is reduced. The specific method of maintaining the summarized accounting must be provided for in the Labor Regulations.

Let's separately say about the accounting of the working time of employees who are employed in jobs with harmful and (or) dangerous working conditions. As a general rule, the accounting period for them cannot exceed three months. But it happens that due to the seasonal and (or) technological nature of the work for some employees, the established working hours cannot be met during their accounting period. Then the period can be increased to a year on the basis of a sectoral (intersectoral) agreement and a collective agreement.

This procedure is determined by article 104 of the Labor Code of the Russian Federation.

The specifics of the working hours and rest hours of workers in transport, communications and others with a special nature of work are determined in the manner established by Decree of the Government of the Russian Federation No. 877 dated December 10, 2002. In particular, the specifics of the work of car drivers are described in the Regulations approved by the order of August 20, 2004 No. 15.

The legislation establishes the employer's obligation to pay employees wages twice a month. In addition to remuneration for work, the employee may be paid compensation and incentive amounts. If in total on these payments per month the employee receives less than the established in the region, he is obliged to make an additional charge to a minimum. In practice, there are a lot of nuances of such additional charges. Let's start with a question that interests many accountants: what is the nature of the additional payment to the minimum wage: compensatory or incentive?

Supplement to minimum wage - compensation or incentive?

Payment for labor cannot be less than the minimum according to the Labor Code of the Russian Federation. In this case, the regional value of the minimum wage is taken into account, which, in turn, cannot be lower than the general federal value of this indicator (Labor Code of the Russian Federation, Articles 133, 133.1).

Labor remuneration includes (according to the text of Article 129 of the Labor Code of the Russian Federation, general procedure):

  • calculation according to the tariff (salary);
  • incentive payments (bonuses, additional payments, allowances);
  • compensation payments (for work in difficult weather, other special conditions).

At the same time, the following payments to the employee are not taken into account when calculating the minimum wage and additional payments to the minimum wage:

  • social nature (one-time bonuses for the anniversary, mat. help, due to savings on payroll);
  • increasing allowances for work in harmful or dangerous conditions (Labor Code of the Russian Federation, Art. 146-1, 147-1);
  • "Northern" allowances (Labor Code of the Russian Federation, Art. 146-2, 148, post of the Constitutional Court of the Russian Federation of No. 38-P of 07/12/17);
  • night (Labor Code of the Russian Federation, Art. 154), holidays (Labor Code of the Russian Federation, Art. 112-4), overtime (Labor Code of the Russian Federation, Art. 152) are not included in the calculation and reduce the additional payment to the minimum wage, since care on "special" days and hours should not place the employee in a deliberately disadvantageous environment compared to other employees;
  • combination of jobs, combination (Labor Code of the Russian Federation, Art. 282, Art. 60.2), are not included in the calculation, since the employee performs a different job additionally or at a different time.

On a note! The issue of including night, holiday and overtime surcharges in the calculation has not yet been fully regulated, a unified judicial practice has not been developed. This is due to the fact that the provisions of Art. 129 and 133, when read literally, can contradict each other.

In some cases, regional authorities (for example, the Moscow region) conclude a tripartite agreement with trade unions and employers, according to which their own additional payments are not included in the calculation. Thus, when determining the minimum wage and paying additional payment before it, the burden on employers may increase.

The additional payment up to the minimum wage is made based on the calculation of the employee's salary, consisting of the specified payments, taking into account the listed features. It is up to the employer to decide whether to include “controversial” additional payments in the calculation. On another page, you can see.

The additional payment is made if the salary is calculated and its level is below the "minimum wage". Thus, in itself, the additional payment cannot be attributed to either compensation or incentive payments, within the meaning of the Labor Code of the Russian Federation. She occupies a special position in salary payments. This is confirmed by the courts (RF Armed Forces, def. 75-B10-2 of 23/07/10, 8-B10-2 of 21/05/10 and a number of other similar ones), the Ministry of Finance (letter 03-03- 06/1/768 dated 24/11/09).

The letter of the Ministry of Finance speaks of the possibility of including surcharges up to the minimum wage in the costs for the purposes of OU - for an accountant such a nuance is important.

On a note! The supplement to the minimum wage is not calculated in public sector institutions financed from the federal budget.

With the summarized accounting of working time

The additional payment up to the minimum wage with the summarized accounting of the working time begins with the determination of the time standard. It is taken according to the production calendar of a 5-day working week (Order of the Ministry of Health and Social Development No. 588n of 13/08/09). The accounting period is established, usually a year.

The summarized accounting of working hours is used for employees who may have overwork in one month and under-work in another.

Example: the security guard was accepted at a rate of 0.5, a salary of 40,000.00 per month at the full rate was set for him. No surcharges are provided. If he worked according to the schedule all days, the salary at the end of the month will be 20,000.00 rubles. The rate of hours does not matter here. Clarify what the minimum wage for the current month in the region. Let it be equal to the federal one and is 11,280 rubles. 1⁄2 of this amount is less than the amount owed to the employee - 20,000.00 rubles, therefore, he is not entitled to an additional payment to the minimum wage.

If the salary of the guard is set (in violation of labor legislation!) At 1.0 rate of 10,000.00 rubles, 1⁄2 of the rate is equal to payment of 5,000.00 rubles, and the "minimum wage" is equal to (11280/2) 5640, rubles. The surcharge is 640.00 rubles.

With hourly wages, the employee is paid for the actual hours worked in each month. The rate itself must be calculated taking into account the minimum wage and order No. 588n. Recycling must be paid.

The defect is paid based on the provisions of Art. 155 of the Labor Code of the Russian Federation:

  • truancy, lateness is not paid;
  • an error on the part of the employer is paid according to the average earnings, comparing it with the actually accrued payment for the hours worked;
  • force majeure, there is no fault of both parties - payment in the amount of 2/3 of the rate.

Let us consider in more detail how to calculate the minimum wage and additional payment for a work schedule that involves shifts, as well as for an incomplete month worked.

With a shift work schedule

A shift work schedule itself presupposes a summarized accounting of hours, since fluctuations in the use of working hours established by the schedule must be taken into account.

Hence the rules for calculating additional payments to the minimum wage:

  1. If the tariff rate is not set, it is calculated by the salary and by the hours of the working week (40-hour, 36-hour, 24-hour).
  2. The application of the rate and salary without taking into account the minimum wage in case of shift work, as in other cases, is prohibited.
  3. If a full-time employee has worked on the schedule for a full month, he will receive full pay by the hour or by the salary established taking into account the minimum wage. No additional payment up to the minimum wage is required.
  4. If a part-time employee has worked a full month on the schedule, he will receive a proportional payment by the hour or by the salary established taking into account the minimum wage. The minimum wage is taken in proportion to its rate (as in the example above).
  5. If there is a shortfall in the schedule through no fault of the employee, he is paid an additional payment according to the rules of Art. 155 of the Labor Code of the Russian Federation.
  6. All additional payments up to the minimum wage must be taken into account within the working week established for the employee, regardless of his actual schedule. The duration of a working week cannot exceed 40 hours (Labor Code of the Russian Federation, Article 91). All calculations of tariffs, salary, including with a shift work schedule, must not violate these provisions. If, according to the results of the billing period, processing takes place, it is paid additionally to the employee. This paid processing is not included in the surcharge up to the minimum wage.

With an incomplete month worked

So, we found out that the application (or non-application) of the co-payment before the minimum wage takes into account in practice many factors:

  • the regional minimum wage itself;
  • actual payments to the employee, including salaries and additional payments in accordance with the Labor Code of the Russian Federation;
  • his rate, full or partial;
  • the established time limit for the employee.

How do these provisions work for part-time work? Let us examine a situation in which an employee worked for an incomplete month, for example, due to his dismissal. Let the security guard mentioned earlier in the example have a salary of 20,000.00 rubles, there are no other payments. Works full-time with a 40-hour work week... The security guard worked in the current month on schedule for only 35 hours and then quit. Let us find out whether he is entitled to a surcharge up to the minimum wage in this situation.

This month he has 143 working hours at the rate. The wages will be: 20,000.00: 143 * 35 \u003d 4895.10 rubles. Despite the fact that the amount is less than the minimum wage (11,280 rubles), the employee is not entitled to additional payments, since the salary for the full number of hours worked at a rate (143) is higher than the minimum wage (20,000 rubles).

Conclusion

  1. An additional payment up to the minimum wage is made if the employee's wages for the month turned out to be lower than the actual minimum wage in the region.
  2. At the same time, payment at the wage rate, and pay at the salary, and the work schedule, including shift work, cannot affect the specified rate. Whatever calculation procedure for an employee is fixed in employment contract, LNA, incomes at a monthly rate below the minimum wage are subject to additional payment. It is produced at the expense of the firm and included in the costs for OU purposes.
  3. Additional payments for processing, if they are allowed according to the schedule or for other reasons, do not go towards the additional payment up to the minimum wage.
  4. Whether to include additional payments of overtime, holiday, "seasonal" and other payments in the calculation of wages in relation to the additional payment of its amount up to the minimum wage is a question that has not been unambiguously resolved today. Arbitrage practice it is contradictory, from which it follows that the final decision is made by the employer.

There is a possibility that the tax service will be interested in the company with suspicion of paying a gray salary. An employee can write an appeal to the GTI with a demand for payment of arrears and compensation that is due for delayed wages. Answers to common questions Question №1. What is the salary to indicate to an employee for part-time work? The salary fits in full. Earnings are calculated for the period actually worked. Question number 2. What is included in the amount of earnings for a supplement in harsh climatic conditions? The regions of the Far North and those equated to them take into account the coefficient for the climate in the regional minimum wage. Income includes: basic salary, climatic allowances, for length of service in relation to the federal minimum wage. Question number 3.

The procedure for additional payment to the minimum monthly salary in 2018 (nuances)

The minimum wage established by federal legislation of 01.07.2017 in the amount of 7,800 rubles to make an additional payment starting from July 2017 for each month worked. " Bring the relevant document to signature to each employee. Provided that this deviation can be massive, it is possible to replace the order local act for each department, division or enterprise as a whole.
If the income of an employee of the organization depends on the output, the amount of work, the number of working hours or days, then the accounting department is obliged to regulate the earnings of employees and pay the difference that is missing to the minimum wage. Additional payment up to minimum wage when combining When an employee is registered for combining positions, an additional agreement is concluded with him.
It is an integral part of the main contract where the salary or tariff rate is already indicated.

Can the salary be less than the minimum monthly salary with the summarized accounting of working hours?

Date of registration: 08/17/2015 Messages: 2,428 Re: Supplement to the minimum wage for employees on the summarized account Message fromAnna_Sergeevna if the accounting period is a year - what is the norm for a month? working time. Employees are paid for the actual hours worked according to schedule # 3 IP / Host: 10.214.28. Date of registration: 09.02.2015Messages: 18,188 Re: Supplement to the minimum wage for employees on the summarized accounting for the norm of working hours.


and why suddenly you decided to compare with it, if the accounting period is a year? Employees are paid for the actual hours worked according to the schedule; an employee who has worked the entire norm of working time in a month established for him by the work schedule must receive at least the minimum wage. can get the minimum wage - he is obliged to pay him up to the minimum wage in any case.

The salary is less than the minimum wage with the summarized accounting of working time ??

In the event that the organization does not refuse to fulfill the regional agreement within 1 month, it is considered to have accepted its terms by default. Accordingly, from the moment of the official publication of this agreement, the organization will need to pay its employees wages based on regional minimum wage, not federal.

Accounting for working hours for calculating additional payments up to the minimum wage in 2018 Practitioners should remember that when making additional payments before the minimum wage, the procedure depends on the amount of time worked. According to Article 91 of the Labor Code of the Russian Federation, working time refers to the periods during which the employee must perform his labor duties.

Working hours should not exceed 40 hours per week. It is important to remember that for a number of categories of workers (minors, disabled people working in hazardous conditions, etc.)

the working time is reduced.

How to make an additional payment to the minimum monthly price for the summarized accounting (quarter)?

Accruals to an employee for a fully worked month will be 7,000 rubles. The minimum wage is currently 7800 rubles. This means that the additional payment to the required value will be 800 rubles.

Attention

How to determine this:

  • 7800-7000 \u003d 800 amount of surcharge to accrual
  • 7800 * 13% \u003d 1014 personal income tax withholding
  • 7800-1014 \u003d 6786 rubles payable.

Calculation 2. The employee has fulfilled the established rate in full. Works in the Far North.


The salary was 5100. The bonus for long-term work in harsh conditions will be a coefficient of 1.3 and a bonus of 10%. Let's count:
  • 5100 * 30% \u003d 1530 climatic allowance
  • 5100 * 10% \u003d 510 additional payment for the duration of work in similar conditions
  • 5100 + 1530 + 510 \u003d 7140 amount of income to accrue
  • 7800 - 7140 \u003d 660 the amount of surcharge up to the minimum wage

In this example, it can be seen that the additional payment up to the minimum level of 660 rubles will be the minimum wage.

New Mrot

Minimum wages and wages Another question when determining the procedure for additional payments to the minimum wage in 2018 concerns which parts of the wage should be compared with the minimum wage (should bonus payments, allowances, etc.) be taken into account. According to Article 129 of the Labor Code of the Russian Federation, labor remuneration means not only the salary itself, but also other payments, including allowances and compensation for work in conditions that do not correspond to normal (overtime, on weekends, holidays, night time, in harmful conditions, etc.) ...
as well as awards. Accordingly, when comparing the minimum wage and the amount of wages, all payments that are actually due to the employee should be taken into account. This position is also confirmed in the Letter of the RF Ministry of Finance dated November 24, 2009 No. 03-03306 / 1/768.
Also, in this letter, the situation was considered when the employee was deprived of the bonus, as a result of which the total amount of the monthly salary became less than the minimum wage.

Supplement to the minimum monthly salary from 2018

All types of labor costs for personnel are taken into account in the main expenses of the enterprise on the basis of the relevant documentation. Labor costs are confirmed by timesheets, payrolls, orders and memoranda.

With an additional payment to the minimum wage, an order is issued in free form, on a letterhead. Here is a list of the required details specified in the order:

  • Name of the enterprise, organization;
  • Date and place where the order was drawn up;
  • FULL NAME.

    the person about whom the order will be discussed;

  • The amount of earnings;
  • The amount of additional payment at the level of the federal or regional minimum wage;
  • The period from which the accrual will be carried out;
  • Signature of the head, director;
  • The signature of the employee that he is familiar with the order.

The main part should contain the following: ORDER on additional payment up to the minimum level of the minimum wage full name.

Making an additional payment to the employee up to the minimum wage

In cases where the company calculated the income of employees, without specifying the changes in the law regulating changes in the minimum wage, recalculation must be made for the entire period, retroactively, if there was a violation of the rights of employees and an understatement of wages. Read also the article: → "Minimum wage in Moscow 2018". How to make a supplement to the minimum wage (example) There are two ways to ensure compliance with legal norms in terms of the minimum income of employees.

  1. First: to provide for an advisory entry in the employment contract, with the proviso that if the employee's salary falls below the minimum level, it is required to pay extra up to the minimum wage.
  2. Second, it involves drawing up orders and local regulations and acquainting each employee with signature on its content.
    An order with a significant number can be issued for a group of employees in a single document.

Obligations for the appointment of a salary of a set level are entrusted to:

  • Organizations, institutions financed by the regional administration;
  • Organizations that have extrabudgetary funds at their disposal;
  • Other business entities at their own expense.

The remuneration for the work of each employee can consist of several parts, which affects its outcome. Bonuses are one-time, total, the coefficient for length of service, secrecy, for a change in the amount of work, combination vary depending on the situation.

The value changes depending on whether the employee has worked a full month. But the basic amount of earnings should not be less than the established minimum wage level. The decisive word is the size of the minimum wage when calculating and paying benefits for pregnancy and childbirth, when paying for certificates of temporary disability.

With the total accounting of working time, when to make an additional payment for the minimum month

Confirmation of the validity of this requirement are the provisions of Article 57 of the Labor Code of the Russian Federation, which states that the conditions of remuneration (salary, allowances, bonuses, etc.) are essential terms of the contract. According to article 72 of the Labor Code of the Russian Federation, in the event of a change in such conditions, the parties to the contract must draw up this in writing. So that every time and with every specific employee not to conclude such additional agreements, practices indicate the possibility of including a clause in the provision on remuneration or an agreement with employees, which states that if the size of the employee's actual salary is less than the minimum wage, he is paid a bonus. In this case, its specific value is determined based on the difference between the minimum wage for a given period and the actual wages.

 

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