Calculation of additional payment to the minimum wage: how to pay extra. What is the minimum wage and what legal norms regulate it


For September, the salary will be equal to: 150 rubles. X 180 h = 27,000 rubles. The additional payment for overtime work will be equal to (since in the month when the employee had processing, he already received payment in a single amount, now we must calculate the increased payment 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 just September, the employee will be credited: 27,000 rubles. + 3150 rub. = 30 150 rubles. True, instead of 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, the work done overtime is paid in a single amount. 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 with the summarized accounting of working hours be less than the minimum wage?

Attention

Summarized recording of working time by periods An important point in planning the RTS 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 that meet the standards. The law leaves this choice to the employer, which the latter makes based on considerations of expediency.


It can be:
  • decade;
  • month;
  • a two-month period;
  • quarter;
  • half a year;

NOTE! A period exceeding one year is not provided by law! For some types of activities, 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 with RTS, a three-month accounting period cannot be exceeded.

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

  • When using the norm of monthly working hours:
    • November 2015 - 40,000: 159 × 150 = 37,735.85 rubles. December 2015 - 40,000: 183 × 192 = 41,967.21 rubles.
  1. When using the norm of annual working hours:

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

Info

The rules for calculating the hourly rate for the purposes of calculating wages are determined by the employer and must be fixed in the local regulatory legal act. This is mandatory, because different calculation methods give different results for the amount of an employee's income in a particular month. It seems appropriate to establish an hourly rate calculated on the basis of the monthly norm for an accounting period that is different from 1 month, but less than 1 year, and for an annual accounting period - an hourly rate calculated on the basis of the norm of working hours for the year.

How is the accumulated accounting of working hours applied?

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

  • Sanctions for exceeding hourly limits. The law does not allow processing over established limits. Therefore, if the schedule is planned in such a way that it provides for processing, the inspection bodies may consider this a violation.

    Solution: if it is impossible to strictly observe the norm in the schedule, the planned defect (of course, minimal) is less “traumatic” than even a small processing. A defect due to the fault of the employer will simply have to be paid at the average level wages and recycling 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 against his written confirmation of consent.

Total accounting of working hours - examples of calculation

Important

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


However, the employee worked 550 hours, including: - in July - 190 hours; – in August – 180 hours; - in September - 180 hours. So, the employee worked overtime for 22 hours (550 - 528). Of these, 2 hours are paid in one and a half times, and 20 hours - in double.
Suppose that the hourly wage rate of an employee is set at 150 rubles. Calculate his salary for the third quarter. So, the salary for July will be: 150 rubles. X 190 h = 28,500 rubles. For August: 150 rubles. X 180 h = 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 bonuses.

2. Annual bonuses and remuneration accrued for the previous year are included in the calculation regardless of the time of their payment. For example, even if an employee goes on vacation in May 2008, the bonus for 2007 accrued in May 2008 must be included in the calculation. 3. If the billing period has not been 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 are already accrued for the actual hours worked.

Is it possible to accrue salaries to employees with a summarized account of working hours

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 solved on the basis of specific situations. Consider the main difficulties that stand in the way of the RTMS scheduler and outline possible ways overcoming them.

  1. Setting alternating shifts and days off.

    Depending on the length of the shift, during the accounting year, such a number of hours of work may accumulate that does not fit into the established annual norm. This can happen if, for example, the norm for the year turns out to be odd, and the shift is designed for an even number. The way out may be to schedule with a minimum of underwork or to adjust the working off with additional days off.

Such explanations 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 cases when an employee retains average earnings and this is not related to vacation or compensation for not using it. 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 salary actually accrued for the hours worked in the billing period, including bonuses and remuneration, 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 summarized record of working time is sent to 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 the minimum wage for the summarized accounting of working hours

Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked out the standard of working hours for this period and fulfilled the labor standards (labor duties) cannot be less than the minimum wage established by the Labor Code of the Russian Federation. federal law. The salary of an employee working in the territory of a constituent entity of the Russian Federation and labor relations with an employer in respect of which there is a regional agreement on the minimum wage established in the corresponding subject of the Russian Federation, cannot be lower than the amount of the minimum wage in this subject of the Russian Federation. Of course, provided that the employee has fully worked out the norm of working hours during this period and fulfilled the norms of labor (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 norm 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 in a month is 166 (1,993 hours / 12 months). The actual number of working hours in a month is 120. The hourly tariff rate of an employee is 78.31 rubles. (13,000 rubles / 166 hours). The salary for August will be 9,397.20 rubles. (78.31 rubles x 120 hours). A message from Anna_Sergeevnarabotnik who has worked the entire norm of working hours for the month established for him by the work schedule must receive at least the minimum wage. pay up to the minimum wage in any case. thanks #5 IP/Host: 10.214.28. Date of registration: 02/09/2015Posts: 17,972 Re: Supplement to the minimum wage for employees on a summarized account, how else to pay salary? usually.

List of IP/Host messages: 77.40.20. Date of registration: 08/17/2015Posts: 2,428 Supplement up to the minimum wage for employees on a summary record The employee is on a summary record of working hours. Accounting period 1 year. In some months, the employee may not work up to the norm, in others - overwork. At the end of the year, he also receives an additional payment. In the unfinished months, the salary may be less than the minimum wage.

How to be in such cases - to pay extra in these months to the minimum wage or not to pay extra because. didn't work out? Edited 3 times. Last time 2017-12-22 08:46 by Cursed T9. #1 IP/Host: 10.214.28. Date of registration: 02/09/2015Posts: 17,972 Re: Supplement to the minimum wage for employees on a summarized record Accounting period 1 year. In some months, the employee may not work up to the norm if the accounting period is a year - what is the norm for the month in question? And there is no magic in the world, baby.

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

  • for the first processed two hours one and a half payment;
  • for subsequent hours - doubled hourly rate (with hourly billing);
  • surcharge in the amount of another corresponding hourly rate (if paid by the piece).

REMEMBER! You cannot compensate for overtime in one accounting period with a shortage of hours in the next.

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

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

: 184 h = 108 rubles. 70 kop. Then the salary for October will be equal to: 108 rubles. 70 kop. X 6 shifts X 24 hours = 15,652 rubles 80 kop. Payment for overtime work If during the accounting period the employee 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). First two hours overtime are paid at least one and a half times, subsequent hours - at least double (Art.
152 of the Labor Code of the Russian Federation). But this is the minimum wage.

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

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 immediately for the entire accounting period, even if it is a whole year. It is expedient for the employer to draw up a preliminary annual schedule for accounting for the RTC, and to introduce it into work 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. Payment and overtime (overtime with summarized accounting of working hours) hired employee, which is fixed in the labor or collective agreement.


It is possible to use different salary systems.

How is the accumulated accounting of working hours applied?

The duration of the performance of labor duties for the accounting period should not be more than the normal week, 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 introduced by the employer both for all personnel and for certain groups of employees engaged in providing certain technological processes and working on a shift schedule.


Working time schedule, the procedure for drawing it up, see "How to draw up a working time schedule correctly?". So, it is advisable to keep a summarized record of working time in those areas of labor where, according to objective reasons it is not possible to observe the normal duration of work per week in order to compensate for deviations in the duration of one working week in subsequent ones within a longer period.

Total accounting of working hours - examples of calculation

  • The amount of time worked at RTS for the accounting period should not exceed that stipulated by legislative norms.
  • The SURV schedule is mandatory when organizing a shift work regime and is desirable for all other regimes.
  • The accounting period under the RTS regime is set arbitrarily, except for those types of 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 end of the labor process;
  • duration of the shift (working day) in hours;
  • the frequency of work shifts and days off;
  • rest time between shifts.
  • It is forbidden to include significant processing in the schedule (this is fraught with administrative responsibility), and a flaw is also undesirable.

Categories

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

  • hourly - double rate per hour;
  • pieceworkers - double rate;
  • “sitting” on a salary - single or double average daily or average hourly earnings (doubling depends on whether processing took place along with going out on a non-working day).

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

Is it possible to accrue salaries to employees with a summarized account of working hours

Info

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


The salary is 40,000 rubles per month. The working regime is shifty with a summarized accounting of working hours, the accounting period is 2 months. The norm of working hours for the accounting period (November and December 2015) is 342 hours: November - 159 hours, December - 183. In November 2015, 150 hours were worked, in December - 192.
We calculate wages.
But most often it happens that the billing period is not fully worked out. So, it excludes time and amounts accrued during this time, if, for example: - the employee retained average earnings in accordance with the law; - he received temporary disability benefits or maternity benefits; - he did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee. This is indicated in paragraph 5 of the Regulations on the peculiarities of the procedure for calculating the average wage (approved by Decree of 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 the minimum wage for the summarized accounting of working hours

Attention

On this page:

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

Remember, SURV stands for - summarized accounting of working hours. There are organizations with such features of the organization of work that do not allow the establishment of daily or weekly norms of working hours, for example, seasonal production. But the employer is obliged to regularly count 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 calculation base, 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 tariff rate is applied. It is calculated based on the normal (according to the production calendar) number of hours in a particular month or per year, subject to a 5-day working week (Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n).

As an example, let's calculate the norm of working time with a 5-day 40-hour week in December 2015, in which 23 working days: 40: 5 × 23 - 1 = 183, where "-1" is 1 hour of reduction of the working day in pre-holiday December 31st. 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 accounting for working hours? How are vacation and sick pay calculated? The answers to these questions are in our article. When is the totalized accounting of working hours introduced? If in an organization, under the conditions of production or when performing certain types work cannot be observed daily or weekly working hours, a summary accounting of working hours is introduced. This is done so that the length of working time for the accounting period does not exceed the normal number of working hours.

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


300 of the Labor Code of the Russian Federation).

Watchmen-watchmen were transferred to a part-time shift. There is a shift sheet, but the shift SCHEDULE is not approved and not established. The summed accounting of working hours is established for the year. Since in one month there is a defect in the monthly norm of working time, in another month there is a revision of the norm of working time. Do I need to pay extra to the minimum wage in this case?

Answer

Your caretakers have a total timesheet. Determine their working time norm according to the production calendar based on the normal length of the working week established for this category of personnel, reduced in proportion to the mode of work established by them. For example, the norm according to 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 one established in accordance with the mode of operation. Continuing with the example, you need to pay extra not up to the full minimum wage of 9468 rubles, but up to 4734 rubles.

pay for night work and holidays to be included in the MRO. That is, take the total amount of wages, including remuneration for work, all compensation and 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 a flaw.

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

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

If the defect occurred due to circumstances beyond the control of the parties, then pay for 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 hours not worked are compared with the minimum wage calculated in proportion to the mode of work. If the accrued total payments are less than the minimum wage calculated in proportion to the mode of work, pay extra.

2. In case processing at the end of the accounting period.

For the amount of the salary, nightly, other payments (if any) and overtime, accrue an additional payment up to the minimum wage, calculated in proportion to the mode of work, if necessary. Those. overtime are included in bringing to the minimum wage. Pay extra for overtime.

Set all the rules related to the establishment and payment of the summarized accounting of working hours in the internal local documents of the institution, for example, the Regulations on wages, collective agreement, Internal labor regulations.

Rationale

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 composition of the salary, which you must 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 salary allowances. That is, take the total amount of wages, including remuneration for work, without exception, all additional payments and allowances that stimulate payments, and compare this amount with the minimum wage. confirms this position. Supreme Court in the definitions of April 29, 2011 No. 3-B11-5, of July 23, 2010 No. 75-B10-2, of May 21, 2010 No. 8-B10-2 and of September 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 district coefficient. A district coefficient and pay a percentage supplement in excess of the minimum wage. This procedure is also relevant for employees who work in the regions of 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 December 7, 2017 No. 38-P.

Salaries of part-time employees and part-time employees

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

situation: what minimum wage part-time employees and employees (including minors) who have a part-time job

The federal minimum wage is guaranteed to those who have worked the full norm of working time in a month (part 3 of article 133 of the Labor Code). Part-time employees 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, minor employees working on a reduced working time basis can be paid a salary below the minimum wage.

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

Alfa has a 17-year-old employee who combines work with studies. 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 work-study employee can work a maximum of 17.5 hours per week. And his work is paid in proportion to the hours worked. That is, the production rate is 43.75 percent (17.5 hours: 40 hours × 100%). Accordingly, the salary should be less by 56.25 percent (100% - 43.75%). Therefore, Alpha pays him a salary of 4151.44 rubles. (9489 rubles × 43.75%).

Situation: how to set the salary correctly internal part-time(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 work separately.

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

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

Example: how to set the salary of an internal part-time job

E.V. Ivanova is hired as a full-time cleaner. The minimum wage since January 2018 is 9489 rubles. This means that Ivanova's salary at her main place of work should not be less than this value.

In addition to her main duties as a cleaner, Ivanova works as a courier for 0.5 rates. The minimum salary for the position of a courier, based on the hours worked, should be 4,744.50 rubles. (9489 rubles: 2).

How to keep track of working hours

How to keep track of working hours

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

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

Determine the total norm of working time according to the production calendar based on the normal length of the working week established for a certain category of employees. For example, by 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). At the same time, for employees working part-time, the normal working week is reduced. A specific method of maintaining summarized accounting must be provided for in the Labor Regulations.

Separately, let's talk about accounting for the working hours of employees who are employed in work 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 observed during their accounting period. Then the period can be extended to a year on the basis of an industry (inter-sectoral) agreement and a collective agreement.

This procedure is determined by Article 104 Labor Code RF.

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

The legislation establishes the obligation of the employer to pay wages to employees twice a month. In addition to remuneration for work, the employee may be paid compensation and incentives. If in total for these payments for the month the employee receives less than established in the region, he is required to make an additional charge to the 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 surcharge to the minimum wage itself: compensatory or stimulating?

Supplement to the minimum wage - compensation payment or incentive?

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

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 an 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, financial assistance, due to savings on payroll);
  • increasing bonuses 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, Articles 146-2, 148, provisions 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 surcharge to the minimum wage, since care is taken on “special” days and hours should not put the employee in deliberately unfavorable conditions, in comparison with other employees;
  • part-time work, combination (Labor Code of the Russian Federation, article 282, article 60.2), are not included in the calculation, since the employee performs work other than the main one additionally or at another time.

On a note! The issue of including night, holiday and overtime surcharges in the calculation has not yet been fully regulated, and 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, may contradict each other.

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

Additional payment 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. Whether to include "controversial" surcharges in the calculation, the employer decides on his own. On another page you can see.

Additional payment is carried out if the salary is calculated and its level is below the "minimum wage". Thus, in itself, the surcharge 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 also confirmed by the courts (the Armed Forces of the Russian Federation, defined 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 above letter from the Ministry of Finance refers to the possibility of including additional payments up to the minimum wage in expenses for the purposes of NU - for an accountant, this nuance is important.

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

With the summarized accounting of working hours

Surcharge up to the minimum wage with a summarized account of the time of work begins with the determination of the standard time. 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 dated 13/08/09). An accounting period is set, usually a year.

The summarized accounting of working hours is used for employees who may have overtime in one month and underwork in another.

Example: the security guard was accepted at a rate of 0.5, he was given a salary of 40,000.00 per month at the full rate. Additional payments are not provided. If he worked according to the schedule all the days, the salary at the end of the month will be 20,000.00 rubles. The clock rate doesn't matter here. Clarify what is the minimum wage in the current month in the region. Let it be equal to the federal one and be 11280 rubles. 1⁄2 of this amount is less than that due to the employee - 20,000.00 rubles, therefore, he is not entitled to an additional payment to the minimum wage.

If the salary of a security guard is set (in violation of labor laws!) at 1.0 rates of 10,000.00 rubles, 1/2 of the rate is equal to a payment of 5,000.00 rubles, and the “minimum wage” is (11,280/2) 5,640 rubles. The surcharge is 640.00 rubles.

With hourly pay, 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. Processing must be paid.

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

  • absenteeism, lateness are not paid;
  • an error on the part of the employer is paid according to the average earnings, comparing it with the actually accrued wages for 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 with a work schedule that involves shifts, as well as with an incomplete worked month.

With shift work schedule

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

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

  1. If the tariff rate is not set, it is calculated according to the salary and hours of the working week (40-hour, 36-hour, 24-hour).
  2. The use of a rate and salary excluding the minimum wage for shift work, as in other cases, is prohibited.
  3. If a full-time employee has worked a full month on schedule, he will receive full pay by the hour or by the salary established taking into account the minimum wage. Additional payment to the minimum wage is not required.
  4. If a part-time worker has worked a full month on schedule, he will receive 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 defect 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 limits of the working week established for the employee, regardless of his actual schedule. The duration of the working week cannot be more than 40 hours (Labor Code of the Russian Federation, Art. 91). All calculations of tariffs, salaries, including those for shift work, must not violate these provisions. If, at the end of the billing period, processing takes place, it is paid to the employee additionally. This paid processing is not included in the supplement to the minimum wage.

With an incomplete month worked

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

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

How do these provisions work for an incomplete month worked? Let's analyze the situation in which the employee worked for less than a month, for example, due to his dismissal. Let the security guard mentioned earlier in the example have a salary of 20,000.00 rubles, and there are no other payments. Works full-time, 40-hour work is set for him work week. The security guard worked this month according to the schedule for only 35 hours and then quit. Let's find out if he is entitled to an additional payment to the minimum wage in this situation.

In the current month, he has 143 working hours according to the norm. The salary will be: 20000.00: 143 * 35 = 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 payment, since the salary for the full number of hours worked at the rate (143) is more than the minimum wage (20,000 rubles).

Conclusion

  1. An additional payment to the minimum wage is made if the employee's income in terms of wages for the month turned out to be lower than the current minimum wage in the region.
  2. At the same time, payment at the tariff rate, and payment according to 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 rate for a month below the minimum wage are subject to additional payment. It is produced at the expense of the firm and included in the costs for the purposes of NU.
  3. Surcharges for processing, if they are allowed according to the schedule or for other reasons, do not count towards the surcharge 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 to the minimum wage is a question that has not been unambiguously resolved to date. Arbitrage practice on 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 enterprise with suspicion of paying gray wages. An employee can write an appeal to the State Tax Inspectorate demanding payment of the debt and compensation that is due in case of delay in wages. Answers to common questions Question #1. What salary to indicate to an employee with incomplete labor day? The salary is entered in full. Earnings are calculated for the actual period worked. Question number 2. What is included in the amount of earnings for additional payment 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. The income includes: basic salary, climate allowances, for length of service in relation to the size of the federal minimum wage. Question number 3.

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

The minimum wage established by federal legislation of 07/01/2017 in the amount of 7800 rubles to make an additional payment, starting from July 2017 for each month worked. Bring the relevant document against 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 an organization depends on the output, volume of work, 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 the 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 with the summarized accounting of working hours be less than the minimum wage?

Date of registration: 08/17/2015Posts: 2,428 Re: Supplement to the minimum wage for employees on a summarized account Message from Anna_Sergeevnaif the accounting period is a year - what is the rate for the month in question? working time norm. Employees are paid for the hours actually worked according to schedule #3 IP/Host: 10.214.28. Date of registration: 02/09/2015Posts: 18,188 Re: Supplement to the minimum wage for employees on a summarized basis working hours.


why did you suddenly decide to compare with it, if the accounting period is a year? Employees are paid for the time actually worked according to the schedule, the 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 wages in such a way that the employee can receive 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 hours ??

In the event that the organization does not refuse to execute 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 wages to its employees based on regional minimum wage and not federal.

Accounting for working hours for calculating the additional payment to the minimum wage in 2018 Practitioners need to remember that when making additional payments to 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 hours are understood as periods during which an employee must perform his labor duties.

The standard working time should not exceed 40 hours per week. At the same time, it is important to remember that for a number of categories of workers (minors, disabled people working in harmful conditions etc.

e) the standard of working time has been reduced.

How to make an additional payment up to the minimum wage with a 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 amount will be 800 rubles.

Attention

How to determine it:

  • 7800-7000=800 amount of additional payment to be charged
  • 7800*13%=1014 personal income tax to be withheld
  • 7800-1014=6786 rubles payable.

Calculation 2. The employee worked out the established norm in full. Works in the regions of the Far North.


The salary was 5100. The allowance for long-term work in harsh conditions will be a coefficient of 1.3 and an allowance of 10%. Let's do the calculation:
  • 5100*30%=1530 climate surcharge
  • 5100 * 10% = 510 additional payment for the duration of work in similar conditions
  • 5100+1530+510=7140 amount of income to be accrued
  • 7800-7140=660 supplement to the minimum wage

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

New minimum wage

Minimum wage and remuneration Another issue in determining the procedure for additional payment to the minimum wage in 2018 concerns which parts of the salary should be compared with the minimum wage (whether bonus payments, allowances, etc. should be taken into account). According to Article 129 of the Labor Code of the Russian Federation, remuneration is understood not only as the actual salary, but also other payments, including allowances and compensation for work in conditions that do not correspond to normal ones (overtime, on weekends, holidays, at night, in harmful conditions, etc.). .
etc.), as well as bonuses. 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 Letter No. 03-03306/1/768 dated November 24, 2009 of the Ministry of Finance of the Russian Federation.
Also, in the said 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 wage from 2018

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

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

  • The name of the enterprise, organization;
  • Date and place where the order was issued;
  • FULL NAME.

    the person to be discussed in the order;

  • The amount of earnings;
  • The amount of the 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;
  • Signature of the employee stating that he is familiar with the order.

The main part should contain the following: ORDER On additional payment to the minimum level of the minimum wage Full name

Making additional payments to the employee up to the minimum wage

In cases where an enterprise calculated the income of employees without specifying changes in the law regulating changes in the minimum wage, recalculation must be done for the entire period, retroactively, if there has been a violation of the rights of employees and an underestimation of wages. Read also the article: → "Minimum wage in Moscow 2018". How to make an additional payment to the minimum wage (example) There are two ways to ensure the implementation of legal norms on the size of the minimum income of employees.

  1. First: to provide for an advising entry in the employment contract, with the proviso that if the employee's salary is less than the minimum level, it is required to pay in addition to the minimum wage.
  2. Second: it involves the preparation of orders and regulatory local acts and familiarize each employee against signature with its contents.
    An order with a significant number can be issued for a group of employees in a single document.

Obligations to assign a salary of the established level are assigned 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 of the employees may consist of several parts, which affects its outcome. One-time bonuses, final bonuses, coefficient for length of service, secrecy, for changing the scope of work, combination vary depending on the situation.

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

With a total accounting of working hours, when to make an additional payment for the minimum wage

The validity of this requirement is confirmed by the provisions of Article 57 of the Labor Code of the Russian Federation, which states that the terms 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 formalize this in writing. So that each time and with each specific employee not to conclude such additional agreements, practices indicate the possibility of including in the regulation on remuneration or an agreement with employees a clause stating that if the actual salary of an employee is less than the minimum wage, he is paid a bonus. At the same time, its specific value is determined based on the difference between the minimum wage for a given period and the actual wage.

 

It might be useful to read: