Job salary, what is it?

Remuneration according to Labor Code RF produced in 3 stages. Before considering the payment procedure, it is necessary to clarify exactly what payments are included in the remuneration of employees.

Salary according to art. 129 Labor Code and in judicial practice

In accordance with Art. 129 Labor Code of the Russian Federation, remuneration carried out in the form of wages. Wage- this is the amount of remuneration for labor activity, incentives and compensation payments.

Judicial practice shows that parts of earnings must correspond to a number of characteristics given in the table:

Identification of features allows you to distinguish parts of the salary from others cash payments which the employer pays to the worker. For example, produced by Labor Code of the Russian Federation does not include:

• expenses for transporting property and subsequent arrangement in the worker’s new place of residence, due to the transition to work in a new area (see the definition of the Supreme Court dated February 26, 2016 No. 310-KG15-20212);
• payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court dated September 1, 2015 No. 304-KG15-10018);
• payments to employees in order to compensate for the costs of their training, education of the children of employees (see the definition of the Supreme Court dated January 28, 2016 No. 310-KG15-18757).

The procedure for paying wages to employees

According to Art. 136 Labor Code, the worker receives payment based on results labor activity at least twice a month. Payment is calculated after the work is completed. Maximum term for transfer of funds - 15 days from the end of the period for which it is calculated.

Each time when transferring payment to a working employer, the established Art. 136 TC payment procedure:

1. The amount of earnings is calculated.

   Salary according to art. 129 Labor Code of the Russian Federation - This is a combination of several types of payments, among which there is always remuneration for labor, so the calculation comes down to calculating salary or income at the tariff rate. If necessary, the calculation includes adding the amounts of incentives and compensation due to the employee for the time worked.

2. Employees are notified in writing of income and the amounts on which it is calculated, i.e.:
   • about the size of the salary parts;
   • the amount of other payments;
   • on the grounds and amount of deductions.

     In organizations where payments to workers are made in cash through the accounting department or cash desk of the company, notification is made using a payroll, which is signed by a familiar employee. If an employer uses the services of a credit institution to pay employees, then, as a rule, workers are notified by sending information to the employee’s phone number, posting information about accruals in personal account on the bank's website or otherwise.

3. The salary is transferred to the employee “hand to hand” in cash or transferred to an account with a credit institution.

Salary reduction

Calculating the amount of earnings involves deducting various deductions from the worker’s income. A number of them do not depend on the efficiency and integrity of the employee. So, the employer in any case withholds the following amounts:

• personal income tax (Chapter 23 of the Tax Code);
• insurance contributions for social, medical and pension insurance (Article 425 of the Tax Code of the Russian Federation, Law “On Mandatory Social Insurance...” dated July 24, 1998 No. 125-FZ).

A number of deductions are made by court decision and do not relate to the employee’s work activity. For example, these are the amounts:

• alimony (section 5 of the RF IC);
• deductions from the earnings of those sentenced to correctional and forced labor(Article 50, Article 53.1 of the Criminal Code of the Russian Federation).

Salaries may be reduced by deductions related to the employee’s work activities, for example:

• deprivation of a mandatory bonus or reduction in its size if the conditions for such actions are provided by the employer (letter of Rostrud dated December 18, 2014 No. 3251-6-1);
• deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
• repayment of unspent advance payment for a business trip that has not been returned to workers (Article 137 of the Labor Code);
• compensation for material damage caused to the employer (Article 238 of the Labor Code);
• return of amounts from the employee’s previously paid wages if the employee’s guilt in idle time, failure to comply with labor standards (Article 137 of the Labor Code), etc. is proven.

Let's summarize. Salary is a guaranteed income for an employee, automatically accrued within the framework of labor relations for fulfilling labor standards and varying due to the worker’s qualifications, length of service, complexity of work or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The salary amount may be reduced by deductions. In accordance with Art. 136 Labor Code wages is carried out from 2 times a month in 3 stages, including calculation of earnings, notification of the employee about it and, in fact, payments.

The Labor Code of the Russian Federation allows you to regulate the relationship between employer and employee in terms of remuneration payments. This law contains absolutely all possible extensions employment contract regarding the determination of the size and calculation of both wages and all kinds of allowances or bonuses. However, it also limits the employer's options, thereby protecting the organization's employees. But first things first.

To begin with, it should be said that the main nuances regarding wages are contained in the Labor Code Russian Federation, article 135. First of all, it states that any employee has every right to receive remuneration payments for his work activities.

And in this case, there should be no talk of discrimination on any basis. A minimum wage has been established. This figure is determined both for the whole of Russia and in each region independently, depending on its:

• Territorial location.
• Development of infrastructure, industry and other things.
• Population of territories.
• Other factors that in one way or another influence the value of the minimum wage for labor activities.

Salary TC

The Labor Code of the Russian Federation provides enough precise definition concept of "wages". Article 129 clearly specifies the list of payments that fall under this term. It is extensive, but it is worth listing everything:

• Remuneration payments for work activities, which in one way or another depend on the employee’s position, the complexity of the work he performs, the quantitative and qualitative characteristics of work, climatic and other conditions.
• Payments of a compensatory nature. Be it an additional payment, an allowance, etc. Also suitable here additional payments for the fact that working conditions differ from normal, or are harmful to the employee’s body due to emissions, or it is simply extremely harsh climate zone labor.
• Any payments designed to stimulate work activity. In this case, we are talking about bonuses to employees, accrual of various types of allowances or additional payments in the form of incentives for overtime hours of work.

The amount of an employee’s income is determined by the organization’s employment contract, which stipulates the system of remuneration for work activities. Therefore, this document must contain clearly described criteria for any payments, as well as the reasons for which they are issued. Let's discuss this in more detail.

Employment contract

An employee's salary is determined by labor agreement. In this case, Article 57 of the Labor Code of the Russian Federation plays a key role. It contains requirements for the clauses that the contract must contain. So, you need to describe:

• Conditions under which payment for work activities is made. It is also necessary to indicate the amounts of tariff rates, salaries, various types of additional payments, allowances and incentive payments, for example, bonuses.
• Availability of compensation payments when performing work that is difficult from a physical point of view.
• It is also necessary to describe various types of compensation if an employee is engaged in a hazardous activity or if working conditions can in one way or another adversely affect his health. It is necessary to indicate the characteristics of the work at the place in which the employee carries out activities of a working nature.

From this we can conclude that salary amounts (tariff rates, salary, etc.), various types of additional payments and allowances, incentive payments must be described in the employment contract of each employee. Also, all this is supported by the drawing up of a collective agreement/agreement/local regulatory act.

Payment forms

In this case, Article 131 of the same code of the Russian Federation plays a key role. It has been established that payment for work should be made exclusively in monetary terms. Moreover, the currency must be the ruble, which is valid in the Russian Federation.

However, a collective agreement or labor nature has a certain nuance. If the employee himself wishes that payment for his activities be made in other forms, he has the right to receive it. This should be done in writing. In such cases, the part of the employee’s income that is not paid in cash cannot be more than twenty percent of his accrued salary.

It can be noted that regarding remuneration for work, the legislation has many different clauses in its acts. This is designed to provide protection to the employee, as well as suitable working conditions. In case of deviations from the norm, there are certain payments for moral/physical damage.

The Labor Code, as it relates to wages, contains the requirement that the monthly salary of employees who have fully worked monthly norm time, and also completed established standards labor should not be lower than the minimum wage, established by law. The main legal requirement of the Labor Code is to achieve such monthly income of workers that would be sufficient to restore strength for subsequent work, while at the same time satisfying the basic living needs of workers.

On October 1, 2016, the so-called Labor Code 2016 came into force; the payment of wages in it also takes into account the previous accounting requirements for employers regional features labor of workers. For example, labor standards for workers with increased wages in regions with special conditions climate with the inclusion in their salaries of the so-called regional coefficients.

Payment of wages according to the Labor Code

The timing of payment of wages under the Labor Code must comply with the norms and requirements of the code, as well as internal acts of employers in the form of orders, orders, collective agreements, etc.

As for how wages should be paid according to the Labor Code, it obliges employers of all forms of ownership without exception to pay wages, firstly, mainly in cash (payment in kind is allowed no more than a fifth of the salary) and secondly twice per month, as an advance and salary (although there is no term “advance” in the Labor Code). The period for paying wages for the first half of the month is from the 20th to the 27th of the month, and for the second - from the 3rd to the 12th of the month following the month worked. At the same time, neither employees nor their employers are given the right: the former to impose deadlines and amounts of payments, and the latter to violate the established 15-day interval between wage payments.

Labor Code of the Russian Federation: advance payment, salary

As already noted, if you take the Labor Code: advance payment, payment, then you will not find a legally established concept of advance payment in it. However, according to the old fashioned way, the payment received in the first fifteen days of the month is called an advance, and in the second - a salary.

The size of the so-called advance is not fixed in the labor law, and it can be determined by the employer independently, taking into account:

• period of time worked;
• the size of the official rate or the amount of the employee’s salary;
• percentage of total earnings. Wherein this condition must be officially enshrined in the employer’s internal documents, such as a collective agreement or an agreement between the employer and a team of employees, or an individual labor agreement.

Labor Code 2016: salary terms

In accordance with the Labor Code of the Russian Federation, wages and the timing of their payment in connection with changes in the requirements of the code that came into force in October 2016 stipulate only a maximum time interval between payments of 15 days, but nowhere is the minimum period for these payments specified. In this case, weekly and even daily payments will be legal. Accountants withhold and transfer to tax service Personal income tax is usually in last days month and the day of transfer is considered the day the employee receives income in the form of salary.

Only small businesses can take full advantage of this payment system. In the middle and large enterprises With a large number For hired workers, such quick payments are impossible in principle, due to significant increases in the volume of accounting work, increased administrative costs with an increase in the number of accountants, which will ultimately affect the efficiency of the entire enterprise.

The main thing that the Labor Code of 2016 requires is that wages must be paid in full and in established by law and internal documents deadlines.

Delay of wages under the Labor Code

A delay in wages under the Labor Code of 2016 is unacceptable for an employer, and no statements by its employees can become a basis for rescheduling payments. However, as well as applications with petitions for payment of the entire monthly salary on one day.

Moreover, amendments were made to the articles of the Code of Administrative Offenses, where punishment is provided for the employer if there is a delay in wages under the Labor Code of 2016 - a significant fine.

In addition, the period of delay in salary is subject to a penalty according to the Labor Code. Therefore, at present, delays in wages under the Labor Code of 2016 lead to significant administrative penalties against employers.

Salary indexation according to the Labor Code

Wage indexation by law is carried out in the form of an increase in the size of workers' salaries, taking into account the rise in inflation and the associated rise in prices of consumer goods and services. And the main legislative document obliging employers to index salaries is the Labor Code.

It specifies that budgetary organizations indexation must be carried out in the manner specified in the documents of the central executive power, and commercial enterprises and institutions must comply internal documents– orders, norms of the collective agreement, requirements of individual agreements with employees regarding wage indexation.

Since a separate law on indexation has not been adopted, the employer tries not to include rules regarding indexation in its documents or enters such a vague wording: “if financial resources are available.”

Issuing pay slips: Labor Code

The salary according to the Labor Code of the Russian Federation, together with the payment, must be accompanied by the issuance of a pay slip, where it is displayed.

1. The provisions of Article 136 of the Labor Code of the Russian Federation are formulated in relation to the rules provided for by ILO Convention No. 95 “Regarding the Protection of Wages” (1949).

2. When calculating and paying wages, each employee must be given a pay slip containing information about the amount and components wages, as well as deductions made. The list of information established by Part 1 of Article 136 of the Labor Code of the Russian Federation is required for inclusion in the pay slip.

The form of the payslip is not specified by the Code; it is approved by the employer, taking into account the opinion of the representative body of employees. Thus, it is given the force of a local regulatory act, which serves as an additional guarantee of workers’ rights.

The pay slip must be issued at least once a month when the final payment is made based on the results of the month’s work.

3. Wages must be paid at the place where the work is performed. This rule was established in order to create the most convenient conditions for the employee: he should not waste his free time and travel in order to receive wages at the central office of the organization, centralized accounting, etc.

Place of work (including specific workplace, remote from the location of the organization) is determined by the rules of internal labor regulations, other local regulations or an employment contract.

4. A collective agreement or employment contract with a specific employee may provide for the transfer of wages to a bank account specified by the employee. A corresponding change can be made to the employment contract after its conclusion.

The terms of the transfer (terms, procedure, amounts) are determined in the collective agreement or in the employment contract. Expenses for transferring funds and servicing bank card(if an appropriate account is opened) are assigned to the employer.

5. When paying part of the salary in non-monetary form, the place, terms and procedure for issuing the relevant goods (products) are established in a collective agreement or in an employment contract. In this case, the most favorable conditions for the employee must be provided, for example, bulky or heavy goods must be delivered to the employee’s home or he or she must be given the opportunity to remove them step by step.

For payment of wages in non-monetary form, see also the commentary. to Art. 131.

6. Salaries are paid directly to the employee. Exceptions to this rule may be established by federal law or employment contract. Federal laws do not establish such exceptions. In an employment contract, the parties are free to establish any method of payment of wages, for example, transferring it to the account of the employee’s spouse (one of the parents, children, etc.), issuing wages in cash under a power of attorney issued by the employee.

In case of limitation of the employee’s legal capacity in the manner provided for in Art. 30 of the Civil Code, his salary is issued to the trustee on the basis of a trustee certificate or to the employee himself, but on the basis written consent trustee.

7. Salaries must be paid at least every half month. Specific days payment of wages is established by a collective agreement, or internal labor regulations, or an employment contract.

In practice, two or three days for the payment of wages are usually set, for example, the 1st, 2nd, 3rd and 15th, 16th, 17th of each month. Most organizations use an advance payroll system, in which an advance is paid in the middle of the month, which is usually part of the tariff rate (official salary) and compensatory additional payments of a permanent nature (for harmful conditions labor, etc.), and at the beginning of the next month the final payment is made, including incentive payments.

8. Establishing other terms for payment of wages is possible only in federal law. An agreement to pay wages once a month, regardless of the level at which it is concluded, is contrary to legal requirements.

9. Article 136 of the Labor Code of the Russian Federation provides for special rules for the payment of wages in cases where the day of its issuance coincides with a weekend or non-working holiday. In these cases, wages must be paid the day before - on the last day of work or in advance.

Vacation is also paid in advance. In case of violation of the deadline for payment of vacation, it can be postponed (see commentary to Article 124).

10. Parts 3 and 5 of Article 136 of the Labor Code of the Russian Federation were the subject of challenge in the Constitutional Court of the Russian Federation, which, in its Determination No. 143-O dated April 21, 2005, indicated that these norms represent guarantees for the implementation of what is enshrined in the Labor Code (Article 2 , 21, 22 and 56) the employee’s rights to timely and full payment of wages; are aimed at ensuring coordination of the interests of the parties to the employment contract when determining the rules for payment of wages, at creating conditions for the unhindered receipt of wages personally by the employee in a convenient way for him and comply with the provisions of the ILO Convention of 1949 No. 95 (SPS ConsultantPlus).

The concept of wages according to the Labor Code of the Russian Federation includes not only the official salary / tariff rate, but also all kinds of bonuses and allowances. About the salary legal regulation and the latest changes related to its payment, read our article.

Salary according to the Labor Code of the Russian Federation

According to Art. 129 of the Labor Code of the Russian Federation, wages are remuneration for an employee’s work, compensation and incentive payments.

The same provision clarifies that the amount of wages depends on the qualifications of the employee, the complexity and conditions of the work, the quantity and quality of its performance.

• Art. 133, which talks about the establishment of a minimum wage in the territory of the Russian Federation. The total amount received by the employee, and this, as noted above, is remuneration plus all kinds of supplements and bonuses, cannot be less than the established minimum wage.
• Art. 132, according to which maximum dimensions salaries are not set, except for salaries leadership positions at state-owned enterprises and organizations where more than half of the share/shares belong to government authorities. For such managers, their deputies and chief accountants, regulatory acts establish the maximum allowable amounts of remuneration.
• Art. 131, limiting the share of wages in kind, which cannot be more than 20% of the total amount payable. The same norm prohibits paying for labor with any coupons, bonds, receipts, things the free circulation of which is not allowed (alcohol, weapons, etc.) and is allowed to pay in foreign currency in cases established by currency legislation.

The Labor Code of the Russian Federation does not contain any rules on the types and forms of wages; these concepts are discussed in the legal literature.

Legal protection of wages

Guarantees for wages, i.e. measures of legal protection of wages , listed in Art. 130 Labor Code of the Russian Federation. This:

• established and periodically updated minimum wage (about its size in 2018 - 2019, read the material Minimum wage size from January 1, 2019 in Russia);
• carrying out annual indexation of wages taking into account rising consumer prices;
• restrictions on the amount of deductions from the salary (Article 138 of the Labor Code of the Russian Federation);
• established framework of terms and order of payments;
• the possibility of collecting compensatory interest for late payment of salary and moral damages for the same reason (part 1 of article 236, part 2 of article 237 of the Labor Code of the Russian Federation);
• the employer's liability for non-payment of wages provided for by the Code of Administrative Offenses and the Criminal Code of the Russian Federation;
• control and supervision at the federal level over the implementation of the requirements of the Labor Code of the Russian Federation.

The state fee for going to court by an employee-plaintiff, according to Art. 393 of the Labor Code of the Russian Federation, not paid. Failure to receive a salary is no exception.

Changes were made to the provisions of the wage law in 2016 regarding the procedure for remuneration. As a result, it intensified legal status workers and the employer's responsibility has increased. See the next section for more details.

New law: what has changed in the provisions on payment of wages in 2018 - 2019

Innovations occurred in 2016 - the law “On Amendments...” dated July 3, 2016 No. 272-FZ - led to the following:

1. At the end of the period for which payments are made to the staff, the employer is given 15 days to pay the salary (Part 6 of Article 136 of the Labor Code of the Russian Federation).
2. The amount of the employer's financial liability for late payment of wages has increased: from 1/300 to 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay (Article 236 of the Labor Code of the Russian Federation).
3. In Art. 5.27 of the Code of Administrative Offenses were added. 6, 7, which describe situations where the employer delays the salary or does not pay in full, or has set an amount less than the minimum wage. For such offenses, in accordance with Part 6 of Art. 5.27 of the Administrative Code, a fine of 1,000 to 5,000 rubles is imposed on an individual entrepreneur, and from 30,000 to 50,000 rubles on an organization. In case of repeated violation, the fines increase.
4. In Art. 392 of the Labor Code of the Russian Federation, Part 2 was added, dedicated to the deadline for going to court in disputes about non-payment, including partial, of the salary. The employee has 1 year from the date the payment should have been made to file a claim. Previously, the general period for all labor disputes (except dismissal) was 3 months.
5. According to the amended paragraph. 3 hours 7 tbsp. 360 Labor Code of the Russian Federation independent basis for inspectors of the Ministry of Labor to conduct an unscheduled inspection, a statement of non-payment, incomplete payment, or establishment of a salary less than the minimum wage is required.

In 2018-2019, the wage law was not updated.