Regulation on the conditions of remuneration of employees. A sample of the regulation on remuneration and features of its registration. Other useful documents

2017-03-27

Each enterprise (organization or individual entrepreneur with employees) must have internal local acts that establish all the features of staff remuneration. It can be several documents, each of which describes a certain part of the remuneration system - the bonus system, the procedure
payment for overtime work, work on weekends and holidays, etc.

You can also combine all these documents into one act, called the Regulation on remuneration. The position may differ in each specific organization. Features of the remuneration system may differ depending on the type of organization, the characteristics of its type of activity. At the bottom of this article, we propose to download an example of the Regulation on wages, this sample is a standard version, which can be changed in accordance with needs.

The Regulation on Labor Remuneration regulates the procedure for remuneration of labor, establishes the rules for the calculation and payment of wages, bonuses, allowances and other incentive and compensation payments to employees.

Sample of execution of the regulation on remuneration

1. General Provisions

1.1. This Regulation on remuneration has been developed in accordance with the Labor Code of the Russian Federation, the Charter and other local regulations of the organization.
1.2. This Regulation on remuneration applies to all employees of the organization who are in an employment relationship with it.

2. System and form of remuneration

2.1. The organization establishes a tariff system of remuneration, the form of remuneration is simple time-based. The size of the wages of the Employees depends on the actual hours worked, the accounting of which is organized using documents for recording working hours (timesheets).
2.2. The calculation of the size of the hourly wage rate is made by dividing the amount of wages accrued in the billing period by the number of working days in the corresponding period according to the calendar of a five-day working week and by 8 hours (the length of the working day).

3. Procedure for calculating and paying wages

3.1. The salary for the first part of the month is paid on the 20th of the given month. The salary for the second part of the month is paid on the 5th day of the next month. If the days of issue of wages coincide with weekends or holidays, wages are issued before these days.
3.2. Funds against wages are transferred by bank transfer to the personal accounts of employees in the bank. In some cases, by decision of the head of the organization, they can be issued from the organization's cash desk.
3.3. Upon termination of the employment contract, the final settlement of the wages due to the Employee is made on the last day of work, as specified in the dismissal order.
3.4. The payment for the leave to the Employees is made no later than three calendar days before its start.
3.5. Employees are awarded compensation for performing work in conditions that deviate from normal.
3.5.1. For combining professions and fulfilling the duties of a temporarily absent Employee in the amount of 50 percent of the official salary for the main job.

3.5.2. For performance of work outside the normal working hours in the amount of:

for the first two hours of overtime work - at the rate of 150 percent of the hourly rate;
for subsequent hours of overtime work - in the amount of 200 percent of the hourly rate.

3.5.3. For performance of work on weekends and non-working holidays:

in the amount of 100 percent of the hourly rate - if work on a weekend or a holiday was carried out within the monthly norm of working time;
in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was carried out in excess of the monthly norm of working time.

3.5.4. For performance of work at night. For work on the night shift Employees with time wages are paid additional payments in the amount of 40 percent of the hourly rate. In these Regulations, work at night means work from 10 pm to 6 am.
3.6. Calculation and payment of additional payments listed in clauses 2.5.1–2.5.4. of this Regulation, is made monthly in accordance with the timesheets.
3.7. The total amount of additional payments established for the Employee is not limited by the maximum amount.

4. Allowances

4.1. For all Employees for continuous work experience in the organization, a monthly increment is established in the amount of:

5 percent of the established salary after two full years of work in the organization;
10 percent of the established salary after four full years of service in the organization;
15 percent of the statutory salary after six full years with the organization.

4.2. After eight full years of work in the organization, the percentage of the allowance is determined by the head of the organization, but at the same time it cannot be lower than 15 and higher than 25 percent.

GENERAL PROVISIONS

This Regulation has been developed in accordance with the Labor Code of the Russian Federation.
Pay is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, this Regulation and labor contracts.
The Company has a wage rate system, which includes a wage rate (salary). Tariff rate (salary) is a fixed amount of remuneration of an employee for performing work duties of a certain complexity (qualification) per unit of time.
The size of the monthly wage rate (salary) is determined by the Company's staffing table.
The monthly tariff rate (salary) does not include additional payments, allowances and grants, other compensatory and social payments.
The size of the monthly wage rate (salary) changes in case of changes to the Company's staffing table.
Managers, specialists, who have established salaries, are paid according to the staffing table, approved by the head of the enterprise, and the amount of time worked.
Tariff rates (salaries) are set based on a 40-hour working week; for part-time workers - based on a 16-hour work week and a 3.2-hour work day.

Remuneration of the Organization's Employees includes:

wages, consisting of a salary (official salary), as well as additional payments and allowances for special working conditions (heavy work, work with harmful and (or) dangerous and other special working conditions), as well as for working conditions deviating from normal (if performing work of various qualifications, combining professions, working outside the normal duration of working hours, at night, weekends and non-working holidays, etc.);
incentive and incentive payments for the proper performance of labor duties, made in accordance with this Regulation and the Regulation on bonuses. Payment of wages in the Company is made in cash in rubles.
Deductions from an employee's wages are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws.
The total amount of all deductions for each payment of wages cannot exceed 20%, and in cases stipulated by federal laws - 50% of the wages owed to the employee (Article 138 of the Labor Code of the Russian Federation).
In some cases (recovery of alimony for minor children, compensation for harm caused by the employer to the employee's health, compensation for harm to persons who have suffered damage in connection with the death of a breadwinner, and compensation for damage caused by a crime) established by the legislation of the Russian Federation, the amount of deductions from wages cannot exceed 70%. Deductions from payments that, in accordance with federal law, are not levied are not allowed (Article 138 of the Labor Code of the Russian Federation).
Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the laid-off employee submits a payment request. In the event of a dispute over the amount owed to the employee upon dismissal, the employer undertakes to pay the amount not contested by him within the above period (Article 140 of the Labor Code of the Russian Federation).
Wages not received by the day of the employee's death are paid to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.
Downtime due to the fault of the employer, if the employee warned the employer in writing about the start of the downtime, is paid in the amount of at least two-thirds of the employee's average wage.
Downtime for reasons beyond the control of the employer and the employee, if the employee warned the employer in writing about the start of the downtime, is paid in the amount of at least two-thirds of the wage rate (salary).

Downtime due to the fault of the employee is not paid.

Wage payment system

The remuneration system in this Regulation means the method of calculating the amount of remuneration payable to Employees for the performance of their labor duties.

Direct piecework wages

For workers in production units (workshops for the production of products, for loading metal), a direct piece-rate system of remuneration has been established, since the results of their work can be quantitatively measured and they are expressed in kind.

For the production of each unit of production, specific prices are established. Their size is determined by the order of the general director for six months. The salary is calculated in the following order: the amount of products of one type or another, produced by the employee, is multiplied by the prices (set for one unit of production). Then the totals for each type of product are added up. The result obtained is the wage, unless the reduction coefficient for marriage, provided for in paragraph 2.2.2, is applied to this amount. of this Regulation.

If in the products manufactured by an employee, a defect is recorded in an amount exceeding 2% of the total volume of products manufactured by this employee, a reduction factor of 0.8 is applied to the amount of salary calculated based on the amount of manufactured products. For every additional 2% of scrap, the reduction factor is reduced by 0.2.

Lump-sum wage system

For teams and groups working on specific projects and tasks, a lump-sum wage system is established. The salary for employees is calculated based on the collective result of the entire team (group). 40% of the income received by the brigade goes to the salaries of its employees.

The received amount is distributed among the employees by the foreman (team leader). He can distribute the amount to all equally equally, or differentially, depending on the contribution of a particular employee to the common cause and his observance of labor discipline.

Absenteeism for no reason gives the foreman (group leader) the right to reduce the salary of the guilty employee by 15%, for being drunk at work - by 10%. The salary of the foreman or team leader himself exceeds the average salary of his subordinates by 25%. The difference in salaries of employees who are members of one brigade (group) cannot be more than 20%.

Time-bonus wage system

For the rest of the company's employees, a time-bonus wage system is established.

fixed part - salary;
variable part - a bonus calculated based on the timing and quality of work, the achievement of certain results.

All employees of the company can also be paid an additional one-time bonus for significant achievements in work.

SALARY (POSITIONAL SALARY)

The procedure for establishing the salary of an employee

The salary (official salary) in these Regulations means a fixed amount of remuneration of the Employee for the fulfillment of the labor standard or labor duties of a certain complexity for a month.

The size of the salary (official salary) of the Employee is established in the employment contract.

The size of the salary (official salary) (excluding additional payments, allowances, bonuses and other incentive payments) of an employee who has fully worked the standard of working time cannot be lower than the minimum wage established by federal law.

An employee's salary rises when he is transferred to another position that implies greater responsibility, workload and, accordingly, higher pay (included in the grade for which a higher salary is provided).

The salary can also be increased if the employee has consistently shown good results for one and a half to two years, does not violate labor discipline, fulfills and overfulfills the plan, demonstrates loyalty to the company and is interested in improving labor efficiency.

The decision on the promotion is made by the head of the employee, makes a representation for him and transfers it to the personnel service. She reviews the submission and, in agreement with the company management, makes a decision based on the financial capabilities of the organization. The salary can be downgraded to an employee if, for health reasons or at his own request, he is transferred to a position with less responsibility and workload, as well as with lower pay.

The organization has the right to lower the salary of an employee if the certification showed that he demonstrates poor performance, does not fulfill the plan, does not cope with job duties, does not have the necessary knowledge in full and the necessary competencies, does not correspond to the position held.

The decision to reduce the salary can be made in this case only based on the results of personnel certification and only by a special labor commission, which includes representatives of the personnel service, the head of the company or the deputy, the immediate superior of the employee, specialists of the legal and financial services. the decision to reduce the official salary based on the results of certification, the employee is notified at least two months in advance.

SUPPLEMENTS

Types and amount of surcharges

The following additional payments are established for the employees of the Organization:

for overtime work;
for work on weekends and holidays;
for work on the night shift;
for fulfilling the duties of a temporarily absent Employee;
for combining professions (positions).

Overtime pay

In these Regulations, overtime means work performed by the Employee on the initiative of the Employer outside the established duration of working hours, daily work (shift), with the summarized accounting of working time - in excess of the normal number of working hours for the accounting period.

For overtime work, Employees are paid additional payments: for the first two hours of overtime work - in the amount of 150 percent of the hourly rate;

for subsequent hours of overtime work - in the amount of 200 percent of the hourly rate.

The indicated additional payments are not made to the Employees for whom irregular working hours are established.

Supplements for work on weekends and holidays

For work on weekends and holidays Employees with time wages are paid additional payments:

in the amount of 100 percent of the hourly rate - if work on a weekend or a holiday was carried out within the monthly norm of working time;
in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was performed in excess of the monthly norm of working time.

Supplements for work at night

In these Regulations, work at night means work from 10 pm to 6 am.

For work on the night shift Employees with time wages are paid additional payments in the amount of 40 percent of the hourly rate.

For the performance of the duties of a temporarily absent Employee, an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of performance of the duties of the temporarily absent Employee.

Additional payments for combining professions (positions)

For combining professions (positions), an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of combining professions (positions).

Procedure for calculating and paying surcharges

The accrual and payment of additional payments listed in clauses 4.2-4.6 of these Regulations is made monthly in accordance with the time sheets.
The calculation of the size of the hourly rate is made by dividing the amount of wages accrued in the calculation period by the number of working days in this period according to the calendar of a five-day working week and by 8 hours (the length of the working day).
The total amount of additional payments established for the Employee is not limited by the maximum amount.
At the request of the employee, he can be given another day of rest, and then the work is paid in a single amount.

ADDITIVES

Types of allowances

The following types of wage increments are established for the employees of the Organization:

for a long work experience in the Organization;
for the intensity, intensity of labor;
for using a foreign language in work;
for the coolness.
Premium for long work experience

For a long period of service, the Employee is set a bonus to the salary (official salary) in the amount of 10 percent of the salary (official salary).

In these Regulations, long-term work experience is considered to be work in the Organization for more than 10 years.

Allowance for intensity, labor intensity

For the intensity, intensity of labor, the Employee is established a bonus in the amount of up to 20 percent of the salary (official salary).

The specific amounts of allowances are established by order (decree) of the head of the Organization.

Surcharge for using a foreign language in work

For the use of a foreign language in work, the Employee is set a supplement in the amount of 15 percent of the salary (official salary).

The specified allowance is established for Employees whose job responsibilities include contacts with foreign partners or work with foreign literature.

Driver allowance

The drivers of the Organization are provided with a class bonus in the amount of up to 10 percent of the official salary.

The specific amount of the allowance is established by order (decree) of the head of the Organization.

AWARDS

Types of bonuses

Employees of the Organization holding regular positions are assigned current and one-time (one-time) bonuses.

Current award
1. Current bonuses are paid based on the results of work for a month or another reporting period in accordance with the Regulations on Bonuses.
2. The size of the current bonus is set by the head by a simple calculation of quantitative performance indicators. Qualitative indicators are assessed exclusively by the immediate manager of the employee
One-time (one-time) bonus
1. The amount of one-time (one-time) premiums is not limited to the maximum size and depends on the financial performance of the company.
2. A one-time (one-time) bonus is paid solely by the decision of the organization's management and is the right of the company (Articles 22, 191 of the Labor Code of the Russian Federation).
3. The size of the one-time (one-time) bonus can be changed up or down by the decision of the Administration in accordance with the labor contribution ratios (see Appendix No. 1).
4. One-time (one-time) bonuses are paid:
in connection with professional holidays, based on the results of work for the year - at the expense of the profits of the Organization;
in other cases provided for by the Regulations on Bonuses - from the wages fund.
1. The amount of one-time (one-time) bonuses is established by an order (decree) of the head of the Organization.
List of disciplinary sanctions due to which bonuses are not awarded

Bonuses are not awarded to Employees who have disciplinary sanctions for:

absenteeism (absence from the workplace without a valid reason for more than 4 hours in a row during the working day);
appearance at work in a state of alcoholic, toxic or other drug intoxication;
being late for the beginning of the working day without warning the immediate supervisor;
failure to comply with the orders of the head;
non-fulfillment or improper fulfillment of the duties assigned to the Employee. The Employer has the right to prematurely remove the disciplinary sanction from the Employee at his own initiative, at the request of the Employee or at the request of his immediate supervisor.

The specified order is formalized by the order of the head of the Organization.

Bonuses for the heads of the organization

Awards to the CEO, executive director, CEO advisor, business development consultant.

The amount of the premium is determined based on the results of the company's financial and economic activities and depends on three indicators of the company - quantitative, qualitative and financial.
The amount of the bonus and the frequency of its payment are approved by the order of the General Director.
The bonus is paid only to those managers who, at the time of their payment, work in the company.

MATERIAL AID

In this Regulation, material assistance is understood as assistance (in monetary or material form) provided to the Employees of the Organization in connection with the onset of emergency circumstances.
The following circumstances are considered extraordinary:

the death of a husband, wife, son, daughter, father, mother, brother, sister;
causing significant damage to the Employee's home as a result of fire, floods and other emergencies;
injury or other harm to the health of the Employee.

The employer may recognize other circumstances as extraordinary.

Material assistance is paid at the expense of the net profit of the Organization on the basis of the order (instruction) of the head of the Organization at the personal application of the Employee.
Financial assistance is provided upon the submission by the Employee of documents confirming the occurrence of emergency circumstances.

CALCULATION AND PAYMENT OF SALARIES

Wages are paid to Employees in the amount and in the manner prescribed by this Regulation.
The basis for calculating wages are: staffing table, employment contract, timesheet and orders approved by the head of the Organization.
Time sheets are filled out and signed by the heads of structural divisions. The HR manager approves the timesheet.
Employees who have worked part-time are paid wages for the hours actually worked.
Determination of the size of wages for the main and combined positions (types of work), as well as for the position occupied by part-time jobs, is carried out separately for each of the positions (type of work).
Wages are paid to the Employees at the cash desk of the Organization or transferred to the bank account specified by the Employee under the conditions stipulated by the employment contract.
Before the payment of wages, each Employee is issued a payroll with an indication of the components of the wages due to him for the relevant period, indicating the amount and grounds of the deductions made, as well as the total amount of money to be paid.
Payment of wages for the current month is made twice a month: on the 20th of the settlement month (for the first half of the month - an advance payment of 50% of the salary) and on the 5th day of the month following the settlement (final settlement for the month).
If the day of payment coincides with a day off or a non-working holiday, payment of wages is made on the eve of this day.
If the Employee fails to fulfill his official duties through the fault of the Employer, payment is made for the time actually worked or for the work performed, but not less than the average salary of the Employee.

In case of failure to fulfill official duties for reasons beyond the control of the parties to the employment contract, the Employee retains at least two-thirds of the salary (official salary).

In the event of non-fulfillment of official duties through the fault of the Employee, the payment of the salary (official salary) is made in accordance with the volume of work performed.

Downtime due to the fault of the Employer, if the Employee warned the Employer in writing about the beginning of the downtime, is paid in the amount of at least two-thirds of the Employee's average salary.

Downtime for reasons beyond the control of the parties to the employment contract, if the Employee warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the salary (official salary).

Downtime due to the fault of the Employee is not paid.

Deductions from the employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, as well as at the request of the Employee.
Amounts of wages, compensations, and other payments not received within the prescribed period are subject to deposit.
Certificates on the amount of wages, charges and deductions from it are issued only to the Employee personally.
Employees are paid for leave no later than three days before the start.
Upon termination of the employment contract, the final settlement of the wages due to the Employee is made on the last day of work. If the Employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the Employee submits a payment request.

In the event of a dispute over the amount of amounts due to the Employee upon dismissal, the amount not contested by the Employer is paid to the Employee within the above period.

In the event of the death of the Employee, the salary not received by him is issued to his family members or to a person who was dependent on the deceased, no later than a week from the date of submission to the Organization of documents certifying the death of the Employee.

INDEXATION OF Wages

The Employee's salary is indexed in connection with the rise in consumer prices for goods and services.
The salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.
At the end of the year, the labor commission decides on the indexation of salaries. It takes into account the financial indicators of the company, the inflation index, as well as the growth of consumer prices in the country, determined on the basis of Rosstat data.
The commission determines how much salaries are raised and sets the indexation in percentage. It cannot be less than the official inflation index, but it can exceed it.

RESPONSIBILITY OF THE EMPLOYER

The Employer is responsible for the delay in the payment of wages in accordance with the legislation of the Russian Federation.
In the event of a delay in the payment of wages for more than 15 days, the Employee has the right, notifying the Employer in writing, to suspend work for the entire period until the payment of the delayed amount. The specified suspension of work is considered a forced absenteeism, while the Employee retains the position and salary (salary).

In the last issue of our magazine, the features of the formation of the remuneration system in sports institutions were considered, taking into account the recommendations of the Ministry of Sports. In addition to these recommendations, the Ministry also issued Order No. 382 of 30.05.2014, which approved the approximate regulation on remuneration. Today we will tell you what to pay attention to the federal budgetary and autonomous institutions subordinate to this ministry, when drawing up a local normative act - provisions on wages.

The legislative framework

As you know, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory and incentive nature, bonus systems are established by collective agreements, agreements, local regulations.

First of all, we will say that in order to correctly draw up a regulation on remuneration in an institution, you will have to study a sufficient number of regulatory acts. For example, according to h. 3 tbsp. 135 of the Labor Code of the Russian Federation should be considered Uniform recommendations on the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2014, approved by the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated 25.12.2013 (Protocol No. 11).

In addition, remuneration systems for employees of institutions are established and changed taking into account:

Regulations on the establishment of wage systems for employees of federal budgetary and state institutions, approved by the Government of the Russian Federation of 05.08.2008 No. 583 (hereinafter - the Regulation);
decrees of the President of the Russian Federation of 07.05.2012 No. 597, of 01.06.2012 No. 761 and of 28.12.2012 No. 1688;
The program for the gradual improvement of the remuneration system in state (municipal) institutions for 2012 - 2018, approved by the Order of the Government of the Russian Federation of November 26, 2012 No. 2190-r;
The Unified tariff and qualification reference book of workers' jobs and professions and the Unified qualification reference guide of the positions of managers, specialists and employees or professional standards;
professional qualification groups of positions of workers of physical culture and sports, approved by the Order of the Ministry of Health and Social Development of the Russian Federation of 27.02.2012 No. 165n.

If the institution has trainers-teachers, then when determining the remuneration systems for them, it is necessary to take into account the professional qualification groups of educational workers' positions approved by By order of the Ministry of Health and Social Development of the Russian Federation dated 05.05.2008 No. 216n;

the list of types of compensation payments in federal budgetary, autonomous, state institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 No. 822;
the list of types of incentive payments in federal budgetary, autonomous, state-owned institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 No. 818;
Approximate regulation on remuneration, approved by Order of the Ministry of Sports of the Russian Federation of 05/30/2014 No. 382 (hereinafter - the Approximate Regulation);
Methodological recommendations on the formation of a remuneration system for trainers-teachers and specialists who train the sports reserve in the field of sports for disabled people in educational state (municipal) institutions.

When developing wage systems, one should pay attention to the fact that wages of employees (excluding bonuses and other incentive payments) cannot be less than wages (excluding bonuses and other incentive payments) paid on the basis of a unified wage scale for employees federal institutions, provided that the scope of the official duties of employees is preserved and that they perform work of the same qualifications ( p. 3 of the Regulations).

In addition, it should be borne in mind that the monthly wage of an employee of a federal institution who has fully completed the working time during this period and fulfilled the labor standard (labor duties) cannot be lower than the minimum wage established art. 1 Federalthe law dated 02.12.2013 No. 336-FZ "On Amendments to Article 1 of the Federal Law" On the Minimum Wage ", that is, 5 554 rubles.

Well, now let's move on to drawing up a local act - provisions on wages.

We draw up a regulation on wages

A standard regulation on remuneration will greatly facilitate the development of a local normative act of a specific institution in the field of physical culture and sports. Let's take a look at what sections need to be included in such a local act and what to look for in each of these sections.

I. General provisions. This section usually includes the current regulatory legal acts governing the specifics of remuneration, including departmental regulatory legal acts. It also describes in general terms the system (or systems) of remuneration used and its main elements. You can also briefly describe the features of remuneration for certain categories of workers.

In addition, here you can indicate from which funds the wage fund is formed. So, due to p. 8 of the Approximate RegulationThe payroll of employees of federal institutions is formed for a calendar year based on the amount of subsidies received in accordance with the established procedure by federal institutions from the federal budget, and funds from income-generating activities. Remember that the marginal share of remuneration of employees of administrative and managerial and auxiliary personnel in the wages fund of federal state budgetary and autonomous institutions under the jurisdiction of the Ministry of Sports is no more than 40% ( Order of the Ministry of Sports of the Russian Federation of 04/16/2014 No. 237).

II. The procedure and conditions for remuneration. This section is likely to be the largest, because this is where you need to write the dimensions:

salaries (official salaries);
wage rates;
surcharges, allowances, bonuses and other measures of material incentives without limiting their maximum size.

Note that here it is necessary to provide for the possibility of establishing:

allowances to salaries (official salaries), wage rates for employees of federal institutions who have a scientific degree (candidate, doctor of science) for their positions, as well as a personal allowance for a specific employee;
personal allowances for employees, taking into account the level of their professional training, complexity, importance of the work performed, the degree of independence and responsibility in the performance of assigned tasks (according to clause 13 of the Approximate Regulation such allowances are established for a certain period of time during the corresponding calendar year).

The allowances do not form a new salary and are not taken into account when calculating compensatory and incentive payments.

Let's take a closer look at what needs to be considered when determining employee benefits.

Salaries should be set so that they are differentiated depending on the requirements for training and the level of qualifications, the complexity of the work performed, or on the basis of professional qualification groups (qualification levels of professional qualification groups). For positions not included in professional qualification groups, salaries (official salaries) are set depending on the complexity of the work.

It is recommended to apply the following increasing coefficients to the minimum salaries (official salaries), wage rates for the relevant professional qualification groups, taking into account the provision of financial resources:

qualification factor;
the coefficient of the specificity of work (it is recommended to set at 0.15 to the salary of the coaching staff, which is directly related to the organization of work of specialized departments, as well as departments in Olympic sports);
personal multiplier.

It is recommended that such coefficients be set for a certain period of time during the corresponding calendar year or for a longer period, for example, the Olympic cycle is four years.

In particular, in the Letter of the Ministry of Sports of the Russian Federation dated 05/12/2014 No. VM-04-10 / 2554 "On the direction of the Methodological Recommendations for the organization of sports training in the Russian Federation" (hereinafter - Letter No. VM-04-10 / 2554) the following sizes of the qualification coefficient are recommended trainers (trainers-teachers) and other specialists:

the highest qualification category - up to 0.8;
first qualification category - up to 0.5;
second qualification category (if any) - up to 0.3.

And the qualification coefficient for the positions "athlete", "athlete-instructor" and "athlete-leader" is recommended to be set depending on the presence of a sports category (sports rank). For example, a candidate for a master of sports - up to 1, a master of sports of Russia - up to 1.5, a winner and prize-winner of international sports competitions - up to 3.

Let us dwell separately on compensatory payments for work:

in difficult, harmful or dangerous working conditions and other special conditions;
in areas with special climatic conditions;
in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, work at night and when performing work in other conditions deviating from normal);
with information constituting a state secret, their classification and declassification, as well as for working with ciphers.

The specific amounts of compensation payments cannot be lower than those provided for by labor legislation.

Remuneration for labor of employees of federal institutions engaged in heavy work, work with harmful, hazardous and other special working conditions, in an increased amount, is made based on the results of a special assessment of working conditions. If, based on the results of a special assessment of working conditions, the workplace is recognized as safe, then the specified payment is not made.

In the same section, it is worth settling the issue of additional payments:

when combining professions (positions), expanding service areas, increasing the volume of work or fulfilling the duties of a temporarily absent employee of a federal institution without being released from work specified in an employment contract;
for work at night, weekends and non-working holidays;
for overtime work.

In areas with special climatic conditions, regional coefficients, coefficients for work in desert, waterless areas, high-mountain areas, as well as percentage allowances for work experience in the Far North and equivalent areas, in the southern regions of the Far East are applied to the wages of employees of a federal institution , Krasnoyarsk Territory, Irkutsk Region, Transbaikal Territory, Republic of Buryatia, in the Republic of Khakassia.

In addition, payments related to the payment of the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions can be provided as compensation.

The correct setting of incentive payments is also important. In particular, federal institutions provide for the following types of incentive payments:

payments for intensity and high performance;
payments for the quality of work performed;
payments for the length of service, length of service;
payments for work experience and achievements of employees in the field of physical culture and sports, education in the field of physical culture and sports, marked by state and departmental titles and awards;
bonus payments based on performance.

Note that the size and conditions for the implementation of incentive payments are established taking into account the developed indicators and criteria for assessing the efficiency of employees of institutions.

From January 1, 2014, the amount of funds for incentive payments must be at least 30% of funds for wages, formed from the allocations of the federal budget.

The development of indicators and criteria for assessing labor efficiency is carried out taking into account the following principles:

objectivity - the amount of the employee's remuneration should be determined on the basis of an objective assessment of the results of his work;
predictability - the employee must know what remuneration he will receive depending on the results of his work;
adequacy - remuneration should be adequate to the labor contribution of each employee to the result of collective work;
timeliness - remuneration should follow the achievement of results;
transparency - the rules for determining remuneration should be clear to every employee.

For example, as indicators of labor efficiency, it is possible to establish the achievement of the highest result shown by an athlete in a competition, provided that at least five participants (pairs, groups, crews), teams for each type of program participate in the competition, or the athlete's preparation for competitions at the regional level or championships (Europe, the world, etc.) with the athlete taking a prize place.

Approximate recommended criteria for assessing the results of professional activity of coaches and instructors-methodologists of organizations engaged in sports training, when employees pass the certification procedure, are given in Appendix 4 to Letter No.VM-04-10 / 2554.

The specific amount of the bonus can be set both as a percentage of the salary and in absolute terms. For example, the recommended sizes of incentive payments to employees for effective participation in the training of an athlete (team) are defined in p. 6.5.3Letters№ VM-04-10 / 2554.

Also, incentive payments can be established for young professionals (employees under the age of 35 who have received secondary vocational or higher education during their initial employment in their specialty in organizations that carry out sports training), as well as coaches, trainers-teachers, other professionals who provide mentoring over young specialists:

up to 50% to the official salary - for a young specialist;
from 10 to 15% to the official salary - specialist-mentor.

The coaching staff can also set incentive payments for the quality of work performed in accordance with the recommended criteria for evaluating the work of the coaching staff for the quality of work performed:

the stability of the composition of the trainees, the regularity of their attendance at training sessions (at least 70% of the number of trainees in the group) - 10%;
results of participation in sports competitions (improvement of sports results in at least 80% of those in the group in comparison with the previous period) - 20%;
inclusion of athletes in the composition of sports teams of the Russian Federation (for each athlete) - 50%.

III. Remuneration conditions for the head of the institution, deputy heads and chief accountant. It is worth saying that the wages of these categories of workers, just like those of all the others, consist of salaries, compensation and incentive payments.

When setting the salary for the head, his deputies and the chief accountant, it is worth considering p. 20 of the Approximate Regulation and p. 20, 26 Uniform Recommendations, according to which the official salaries are set for the heads of institutions depending on the complexity of work, including taking into account the scale of management and the characteristics of the activities and the importance of institutions.

In addition, it should be remembered that the official salary of the head of the organization is recommended to be set in multiples of the average salary of employees assigned to the main personnel of the institution (organization) headed by him, up to five times the indicated average salary.

And the salaries of the deputy heads and the chief accountant should be set at 10-30% less than the salary of the head of the institution.

Incentive payments to the heads of physical culture and sports institutions are made by decision of the founder, taking into account the achievement of indicators of the state task for the provision of public services (performance of work), as well as other indicators of the activities of federal institutions and their heads. It is recommended that similar payments be made to deputy heads of institutions, taking into account the performance targets set by the head of the institution.

It should be reminded that the assessment of the fulfillment of targets and bonuses to managers is assigned to specially created commissions. Such a commission acts in accordance with the statute on it developed in each federal executive body of state power. In particular, to assess federal institutions under the jurisdiction of the Ministry of Sports, By order of the Ministry of Sports and Tourism of the Russian Federation dated November 18, 2009 No. 1073 the regulation on such a commission was approved.

IV. Other issues of remuneration. This is the final section of the regulation, and it is necessary to reflect the remuneration issues that the institution considers necessary to resolve. For example, here you can prescribe the conditions and procedure for providing material assistance to employees of physical culture and sports establishments, or delegate to branch managers the authority to determine the size of wages to employees of branches, compensation and incentive payments within the funds allocated by the branch for wages.

We introduce the regulation on remuneration

According to the requirements h. 4 art. 135 of the Labor Code of the Russian Federation local regulations establishing wage systems are adopted by the employer taking into account the opinion of the representative body of employees. The procedure for taking into account such an opinion is determined art. 372 of the Labor Code of the Russian Federation.

After the regulation on remuneration has been developed and agreed with all interested parties (for example, with the legal service), that is, the draft local normative act is ready, it, along with the justification, is sent to the elected body of the primary trade union organization or other representative body of workers representing the interests of all or most workers.

The elected body of the primary trade union organization, no later than five working days from the date of receipt of the draft of the specified local normative act, must send the employer a reasoned opinion on the draft in writing. If such an opinion does not contain agreement with the draft regulation on wages or contains proposals for its improvement, the employer may agree with it or is obliged, within three days after receiving the opinion, to conduct additional consultations with the elected body of the primary trade union organization of workers in order to reach a mutually acceptable solution.

In the case when it was not possible to reach an agreement, the disagreements are formalized in the protocol. And it is with such a protocol that the employer still has the right to adopt a local regulatory act. It should be noted that in this case, the elected body of the primary trade union organization can appeal against the regulation on remuneration in the relevant state labor inspectorate or in court. For example, the Perm Regional Court in the Appellate ruling dated 09/18/2013 No. 33-8536 declared illegal the provisions of the local normative act establishing incentive payments to employees of the State Budgetary Institution, depending on the structural unit, since in relation to such payments, discrimination is the establishment of them not depending on the quality and quantity the work performed, a conscientious attitude to work, the complexity and qualifications of the work, and depending on the place of work, the location of the structural unit in which the employee performs his labor function, that is, depending on the circumstances not related to the business qualities of the employees.

The norms of local regulations that worsen the position of employees in comparison with those established by labor legislation or adopted without observing the stipulated art. 372Labor Code of the Russian Federation the procedure for taking into account the opinions of the representative body of employees are not subject to application ( art. 8 Labor Code of the Russian Federation).

The State Labor Inspectorate (if it is there that the trade union has applied) upon receipt of a complaint (application) is obliged, within one month from the date of receipt of it, to conduct an inspection and, if a violation is revealed, issue an order to the employer to abolish the specified local normative act, which is binding.

If the trade union has expressed its consent to the draft regulation on remuneration, it is approved by order (decree) of the head of the institution and communicated to all employees ( art. 68 of the Labor Code of the Russian Federation).

If a regulation is developed in connection with changes in legislation to replace the existing one in the institution and it partially or completely changes the remuneration system, then employees must be notified of such changes at least two months before the entry into force of the new regulation. This is the requirement art. 74 of the Labor Code of the Russian Federation.

Finally

Today we talked about what needs to be considered when developing and enforcing a regulation on wages. We recommend that you take the drafting of this local act with full responsibility, since the remuneration of employees of institutions is regulated in sufficient detail by legislative acts and acts of the Ministry of Sports, and their violation may entail bringing both the institution and its head to administrative responsibility for art. 5.27 Administrative Code of the Russian Federation.

A typical pay clause is an official document of an organization that describes all the rules for calculating salaries and additional payments, such as bonuses and material assistance.

Where are the rules

General requirements and the procedure for remuneration for the work of employees of budgetary organizations are determined by Articles 135 and 144 of the Labor Code of the Russian Federation.

If an enterprise is financed by a constituent entity of the Russian Federation, then the payment for the activities of employees is additionally regulated by laws and other legal acts adopted by the authorities of such a constituent entity. We should not forget about the supremacy of Federal legislation over decisions taken locally.

Regardless of the specifics of the activities of a state organization, specific terms of remuneration are provided for by a collective agreement or local regulatory act. The most universal document is the regulation on wages and bonuses for employees in 2020.

Why is it necessary

The document is being developed for transparency and understanding by the parties of the payment procedure and the rules according to which incentive financial mechanisms operate. Taking into account the peculiarities of the organizational and legal form of the institution, the procedure for financing and controlling costs, the regulation on remuneration contains a detailed description of the actions of the employer and employee in terms of payments.

A properly executed and drafted regulation on remuneration will enable the employer to easily recognize the costs of remuneration of employees when accounting for taxes. The fact is that the taxpayer has the right to reduce the amount of income received by the amount of expenses that he has incurred. Accordingly, the calculation of profit will decrease and, as a result, the amount of tax to be paid is less (Article 252 of the Tax Code of the Russian Federation).

Tax Code of the Russian Federation in Art. 255 refers to the list of expenses that are established for wages, such payments:

any amounts in cash or any other form of accruals;
incentive bonuses for work;
compensations related to working regimes and conditions;
bonus payments for labor;
incentive for work;
the declared costs of maintaining employees.

These charges must be directly provided for in collective and (or) labor agreements in accordance with the current legislation of the Russian Federation.

Who is developing

The head of the organization develops an example of a regulation on remuneration. The participation of the manager in the development process will make it possible to quite simply determine the most significant positions for monitoring, evaluating the work of employees, and their motivation. In addition, the manager determines the most important areas of activity that are subject to control.

The manager determines the responsible person who will form the document. In the development process, the regulation should receive an expert assessment of a number of employees of the enterprise, for example, those who are related to the calculation and payment of wages, compliance with the norms established by current legislation. Usually, the legal, personnel and accounting departments of the organization are involved in the process.

With the cooperation of several departments involved in the issue, a regulation is created that helps to avoid disputes related to the calculation and payment of salaries.

What sections does it consist of

General rules. This section of the document includes information about the persons for whom it is intended. The description of the method of formation of the wage fund is given and the legal framework is indicated.
Labor remuneration system. Provides the specification of the characteristics of the system by which the calculation of rewards occurs. We are talking about non-profit organizations, therefore, the information on the norms of labor obligations in this section is based on the requirement of the law. In the description of the system, the official salary or tariff rate, the rules for increasing wages, additional payments and allowances and other payments, if any, are entered.
Material aid. The legislation allows to fix the opportunity and conditions in a separate one, but it is recommended to include this information in the provision on the wage system. In this case, the process and the execution of the requirements will be optimized. It is necessary to provide for cases when an employee has the right to help from a budgetary enterprise, to determine the timing, procedure for registration and direct payment.
Procedure, place and terms of salary payments. In fact, it is an extended description of the second section, taking into account the employee's job responsibilities. The section contains detailed information on the basis, type of currency and frequency of payments. It is necessary to indicate the methods of receiving, indexing salaries, the procedure for increasing them and other points that are relevant to this process.

How to draw up a position

When a sample wage statement is being developed, the employer needs to consider the direction of the organization. It is recommended to include chapters:

General Provisions.
The procedure and terms of payment for the work of employees.
The procedure and terms of payment for the work of managers, their deputies, chief accountants.
Any other payment questions or final clauses.

Litvinova Natalya Viktorovna, head of the personnel department of JSC "NEOLANT":

As the grounds for the appointment of one-time bonuses related to work and included in the remuneration system, in the Regulations on Remuneration, indicate the following, reflecting the various areas of activity of employees: participation in the implementation of the project, project phase, successful completion of the project; creation and (or) implementation of norms, and (or) systems, and (or) technologies, and (or) algorithms, and (or) methods, and (or) forms, tools that help to optimize work processes, reduce costs in work, increasing the efficiency and (or) efficiency of labor; development or participation in the development of long-term plans, strategies for the development of the company's activities, areas of work, products and services; search for counterparties and the successful conclusion of contracts, agreements; analytical studies of the state, processes of the company, the external environment in order to optimize activities, business development; organization and (or) participation in the preparation and (or) holding of conferences and (or) seminars, other, including corporate, events; preparation of quarterly and annual reports (accounting, financial, etc.); ensuring cash and financial discipline; successful handling of claim work; providing society with labor resources; passing an audit or inspection by government agencies. In the Regulations on Remuneration, it is necessary to establish a possible interval for the amount of the bonus, for example, from 10% to 100% of the employee's salary, or establish fixed amounts of bonuses on individual grounds. The period of appointment and payment of a one-time bonus, as well as all payments included in the company's remuneration system, must be indicated. For example, indicate that the bonus is assigned on the next day after the issuance of the order on bonuses, the date of payment of wages from those established in the company. It should be remembered that Article 57 of the Labor Code of the Russian Federation establishes that the terms of remuneration are specified in the employment contracts of employees, including the possibility of paying bonuses if they are included in the remuneration system established by the local regulatory act of the company.

Chapter "General Provisions"

This part includes:

preamble (as a sample, use Decree No. 583 dated 05.08.2008, the current acts of the Ministry of Health in the field of remuneration;
a description (of a general nature) of the work remuneration system used in the organization, its main elements;
characteristics (briefly) of the payment system that is used for certain groups of workers.

Chapter "Procedure and conditions of remuneration"

The chapter contains sections that describe:

basic terms of payment for work;
compensation payments;
incentive payments;
terms of payment for the work of certain groups of workers.

"Basic terms of payment for work" is a part that includes an algorithm for applying and the amount of minimum salaries (rates) of employees in accordance with:

with the distribution of their posts by professional qualification groups (PCG);
with increasing coefficients to the salary depending on the position.

"Basic conditions of remuneration" contain information on the recommended sizes of the coefficients used to increase the minimum wages according to the corresponding PCG.

The increase factor is determined taking into account:

professional level of the employee;
the complexity and importance of the work;
the level of independence and responsibility;
duration of work in the organization.

"Compensation payments" - the list of types of compensation is based on information from the Order of the Ministry of Health dated December 29, 2007 No. 822. Heads of institutions should take measures to conduct a special assessment of the working conditions of employees. This is necessary to clarify conditions that go beyond the boundaries of the norm, and to obtain a basis for calculating compensation.

This part also includes information about the payment algorithm in areas with uncomfortable climate conditions and those determined by the legislator, for example:

about regional coefficients;
about allowances for work in the Far North, etc.

The Incentive Payments section contains a specific list and recommended amounts of incentive payments. The list is determined by the Order of the Ministry of Health dated December 29, 2007 No. 818.

To reward the employee, the payment is set:

based on the results of work for the reporting period;
for the high quality of work;
for especially important and urgent tasks;
for the intensity of work, night work.

The part "Conditions of remuneration of the head of the institution, his deputies, chief accountant" includes the conditions of payment for the work of the head, the amount and conditions for the provision of compensation and incentive payments.

For the head, his deputies and the chief accountant, a separate list of allowances must be provided. The chief should be rewarded according to the results and effectiveness of the organization.

Chapter "Other issues of remuneration", or "Final provisions"

This part determines the features of payment for work in individual categories. It also provides options for providing material assistance to workers.

The document is not immutable. Any reward system in an organization is subject to change. Accordingly, the document defining the incentive payment system is updated.

What to consider when developing

The regulation will help the employer avoid problems and disputes of a judicial nature related to the procedure for calculating and paying monetary remuneration for work. Labor relations between employees and the administration of the enterprise will be settled in the most optimal way. But according to the law, the provision on remuneration of employees of budgetary institutions for 2020 in the organization is not mandatory.

Article 135 of the Labor Code of the Russian Federation determines that algorithms for calculating with employees, different from the accepted tariff rate (salary), are included in a number of documents:

contract of employment;
PVTP;
collective agreement;
another document containing labor law.

The documents governing the relationship between the employer and the employee, including the employee's remuneration, are accepted by the administration of the institution, taking into account the opinion of the representative body of employees (Article 372 of the Labor Code of the Russian Federation).

The amount of wages cannot be lower than the minimum threshold established by the Government. When developing regulations, it is necessary to take into account:

Unified recommendations for the establishment at the federal, regional and local levels of salary systems for employees of state and municipal institutions for 2020 (approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 25, 2018, Protocol No. 12).
Decree of the Government of the Russian Federation of 05.08.2008 No. 583 "On the introduction of new systems of remuneration for employees of federal budgetary and state institutions and federal state bodies and civilian personnel of military units, institutions and divisions of federal executive bodies, in which the law provides for military and equivalent service ... ".
Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 818 "On approval of the list of types of incentive payments in federal budgetary institutions and clarifications on the procedure for establishing incentive payments in federal budgetary institutions."
Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822 "On approval of the list of types of compensation payments in federal budgetary institutions and clarifications on the procedure for establishing compensation payments in federal budgetary institutions."

How to approve and change

The algorithm for the adoption of local acts in an institution is determined by the Labor Code of the Russian Federation. The position is a local act of the employer and is put into effect by his administrative document, that is, by order.

The regulation comes into effect:

from the date on which it is approved by the employer;
from the time specified in the order on its entry into force.

There is no special template for approving the position, that is, the organization has the right to issue a document in free form.

At the top of the document, it should be mentioned:

company name;
address and details.

After the word "Order" its serial number and date are assigned.

The line below prescribes the name of the document, for example, "On the approval of the regulation on remuneration."

The next - introductory part - includes the rationale for the reason for issuing the order.

After the word "I order" in the next line, it is necessary to state the main part of the document:

on the approval of the regulation;
on its entry into force from a certain date;
on the definition of a responsible person who will familiarize employees with the document to be signed;
on the determination of the responsible person who will acquaint the employees entering the work in the institution with the document signed;
on the imposition of control over execution.

The order is signed by the head of the institution with a description of the position and data.

The provision applies to all employees of the organization, regardless of where they perform labor functions.

Since the regulation is a local act of the employer related to the labor functions of employees, people must be introduced to its content by signing even before signing the labor agreement. In the future, the position is stored as an annex to the local act.

If the employer changes the content of the regulation, it is necessary to develop and issue a new local administrative document with the text on the amendments. The staff of employees should be familiarized with such an order.

Sample order for approval

Sample order for change

Ask questions, and we will supplement the article with answers and explanations!

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