Living wage from July 1. Minimum wage (minimum wage)

The government decided to increase the minimum wage in Russia from July 1, 2017 by 300 rubles (Federal Law dated December 19, 2016 No. 460-FZ). Read about how to apply the new minimum wage in calculations in this article.

In Russia, three types of minimum wages are established at the federal level. There is also a minimum wage for regions and individual industries. From July 1, 2017, the minimum wage in Russia will increase again.

We will tell you further about the minimum wage at the federal level and in the regions, how and why each of them is used, how an increase in the minimum wage affects the company’s activities, and what needs to be done to avoid fines.

Increasing the minimum wage in Russia from July 1, 2017

The minimum wage is determined by Federal Law No. 82-FZ of June 19, 2000 “On the minimum wage.” Depending on the purpose, this law establishes three types of minimum wages (see table below).

To regulate wages, calculate temporary disability benefits, maternity benefits, pay contributions, calculate taxes, fees and fines, the amount of wages established by Article 1 of Law No. 82-FZ is applied (as amended by Federal Law No. 19.12.2016 460-FZ).

Let us note once again that at the moment only the minimum wage, determined by Articles 1-3 of Law No. 82-FZ, is relevant. This is what he means:

• when mentioned in the Labor Code of the Russian Federation - as a guaranteed level of payment;
• in the Tax Code of the Russian Federation - as a basis for calculating contributions;
• in Federal Law No. 255-FZ of December 29, 2006 - as the basis for calculating benefits and limiting the amount of sick leave.

On increase in the minimum wage from July 1, 2017 We should pay attention primarily to organizations whose employees’ earnings are close to the minimum acceptable level. There is a risk of violation of the Labor Code of the Russian Federation, which may be detected by the labor inspectorate during an inspection. In this case, liability is provided for both administrative and criminal. It is also necessary to carefully work with additional parameters, such as the regional coefficient and “northern” experience.

But control over the federal minimum wage and coefficients cannot guarantee the absence of claims regarding the amount of payments; in most of the constituent entities of the Russian Federation, the level of salaries is regulated by the regional minimum wage. Therefore, organizations with employees working in different parts of the country, and everyone else, need close attention to this.

The federal minimum wage affects the correct calculation of the amounts of temporary disability benefits and maternity benefits. The benefits themselves do not have such a strong impact on the financial position of organizations, since a large share is paid from the Social Insurance Fund. But incorrect calculations can again lead to fines.

For individuals engaged in private practice, the increase in the minimum wage from July 1, 2017 does not affect the calculation of contributions. But due to the previous increase, the basis for calculations increased by 21%.

Compliance of the minimum wage with 07/01/2017 with the subsistence level

The main guideline in determining the level of the minimum wage is the subsistence level of the working population.

In the Concept of long-term socio-economic development of the Russian Federation for the period until 2020 (approved by Order of the Government of the Russian Federation of November 17, 2008 No. 1662-r), even at the first stage of development (2008–2012), the task was to bring the minimum wage to the level of the subsistence level, and in the second (2013–2020) - to the level of the recovery consumer budget.

In fact, in 2017 the goals of the first stage have not yet been achieved. The minimum wage is still less than the subsistence level. According to the Government of the Russian Federation, the minimum wage and subsistence level should reach the same level by 2020.

The goal of achieving the minimum subsistence level has been set since the adoption of the Labor Code of the Russian Federation in 2001 (Article 133 of the Labor Code of the Russian Federation). However, Article 421 of the Labor Code of the Russian Federation postponed this moment for an indefinite period: the federal law was never adopted.

Minimum wage from July 1, 2017 as a guaranteed salary level

The minimum wage as one of the types of wage guarantees in Russia is established by Article 130 of the Labor Code of the Russian Federation. In fact, it is necessary to compare the salary for one month of a specific employee. Here it is necessary to correctly understand what the concept of “salary” includes. This is remuneration for work, compensation and incentive payments (Article 129 of the Labor Code of the Russian Federation).

Separate remuneration for work, for example in the form of salary, should not correspond to the minimum wage. But provided that the monthly salary, including all the specified elements, is not less than the minimum wage (Definitions of the Armed Forces of the Russian Federation dated September 19, 2016 No. 51-KG16-10, dated August 8, 2016 No. 72-KG16-4).

Please note that the amount guaranteed by law is the amount of salary before deduction of personal income tax and other deductions. Also, the compared salary amount does not depend on the form of payment (for example, partially in kind in accordance with Article 131 of the Labor Code of the Russian Federation).

Example

The employee received a salary for July 2017: salary in the amount of 16,500 rubles, monthly bonus of 10%. The employee is entitled to a standard personal income tax deduction in the amount of 1,400 rubles, and he pays alimony in the amount of ¼ of his income. We will determine whether the employee’s salary will correspond to the minimum wage.

Let's calculate the salary amount: 16,500 + 10% x 16,500 / 100% = 18,150 rubles.

Personal income tax amount: (18,150 – 1,400) x 13% = 2,178 rubles.

Amount of alimony: (18,150 – 2,178) x (1/4) = 3,993 rubles.

For issue: 18,150 – 2,178 – 3,993 = 11,979 rubles.

For comparison, we take the amount of accrued salary, i.e. 18,150, it is more than the minimum wage.

Minimum wage from July 1, 2017 in regions of Russia with coefficients and bonuses

Regions have their own specifics of remuneration - using regional coefficients and bonuses for “northern” experience. The goal is to increase wages in areas with special living and working conditions (Part 2 of Article 146 of the Labor Code of the Russian Federation). Moreover, this includes both the territories of the Far North and territories equivalent to it, as well as other regions with unfavorable climatic or environmental conditions.

Accruals are made on actual monthly earnings. This includes (letter from the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 169-13):

• wages accrued at tariff rates (official salaries) for hours worked;
• allowances and additional payments to tariff rates (official salaries);
• compensation payments related to working hours and working conditions;
• bonuses and rewards provided for by remuneration systems or bonus regulations of the organization;
• other payments established by the organization’s remuneration system.

For correct use, the federal minimum wage is also increased by length of service and regional coefficients (Definition of the RF Armed Forces dated June 24, 2011 No. 3-B11-16).

Regional minimum wage in Russia from July 1, 2017

According to Article 133.1 of the Labor Code of the Russian Federation, regions are allowed to set their own minimum wage in an amount not lower than the federal minimum wage based on socio-economic conditions and the cost of living. To do this, a tripartite agreement must be signed between the leadership of the constituent entities of the Russian Federation, the association of trade unions and the association of employers in accordance with Article 45 of the Labor Code of the Russian Federation. More than 60% of regions took advantage of this right.

Heads of organizations included in the association of employers are obliged to comply with the approved salary level from the moment of signing such an agreement.

For other organizations operating in the territory where the agreement is valid, the text of the document is officially published with an invitation to join. If organizations do not send a reasoned refusal, then 30 days after publication they are considered to have joined. But before refusing to join, you should weigh the possible consequences: the organization will attract the attention of the labor inspectorate.

The regional minimum wage already includes territorial district additional payments, unless this is specifically stated in the concluded agreement. But the regional minimum wage does not apply to employees of budgetary organizations.

A whole layer of documents regulating, among other things, the amount of wages - industry agreements. They, just like regional agreements, are created in accordance with Article 45 of the Labor Code of the Russian Federation. Main differences:

• instead of the leadership of the region, there is a ministry in charge of a particular industry;
• organizations that fall under the action are selected not on a territorial basis, but on a sectoral basis.

If employees are simultaneously subject to territorial and sectoral agreements, the salary is calculated according to the option that is more beneficial for the employees.

If the salary is less than the minimum wage from July 1, 2017

If employees receive less than what is established by law, the tax office will not consider the employer guilty of partial non-payment of tax under Article 122 of the Tax Code of the Russian Federation (for example, personal income tax). The inspectors made this conclusion in a letter dated March 19, 2009 No. 3-6-04/66. But information about the underestimation will be sent to the territorial inspectorates of Rostrud. There they can be held administratively liable (Article 23.12 of the Administrative Code, Regulations on the Federal Service for Labor and Employment, approved by Decree of the Government of the Russian Federation of July 1, 2016 No. 616).

If it turns out that wages are paid in an amount less than the federal minimum wage for more than two months, then the Investigative Committee may become interested in this with the corresponding prosecution (at the same time, an administrative case initiated on the same basis will be terminated).

In practice, violations “in complex” are often encountered (see table below).

Types of liability for wages below the minimum wage

What should an employer do if employee salaries are below the minimum wage from July 1, 2017

If, as part of the audit, it is revealed that the employee’s income level is below the required level, an additional payment is required to the established level. Otherwise, the risk of liability is high (see table above).

If the employee is underemployed, the minimum minimum wage threshold to which additional payment must be made is determined in proportion to the time worked.

The procedure for making additional payments up to the minimum wage is not regulated; there are no standardized forms. Therefore, we recommend that you draw up an order in free form, which will indicate the basis for “non-compliance with the established level of the minimum wage in accordance with 82-FZ or provide the details of a regional agreement.”

It is also necessary to prepare an accounting certificate calculating the additional payment for the time already worked. To avoid making such additional payments every month, consider increasing your salary, the cost of the norm, or other elements of your salary. Do not forget that in this case it is necessary to conclude an additional agreement to the employment contracts and change local documents on remuneration.

After additional accruals to the required minimum wage level for previous periods, the employer acknowledges the fact of a delay in payment. In this case, financial liability arises under Article 236 of the Labor Code of the Russian Federation. Moreover, regardless of whether the employer is at fault or not. This article has been in effect since October 3, 2016 in a new edition. Federal Law No. 272-FZ dated July 3, 2016 changed the procedure for calculating the minimum interest amount:

Amount of monetary compensation = Amount of unpaid wages x 1/ 150 x Key rate of the Central Bank of the Russian Federation / 100% x Number of days overdue

Monetary compensation must be paid simultaneously with the delayed amount. Local documents of the enterprise or an employment contract may provide for a large amount of compensation. In addition, paragraph 55 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2 clarifies that payment of compensation does not cancel the employee’s right to index the delayed amount by the inflation factor.

Let's look at the calculation procedure using an example.

Example

In accordance with the employment contract, the employee works full time, her salary is 6,000 rubles, and the monthly bonus is 25%.

The due date for advance payment is the 23rd of the current month, salary - the 7th of the next month. On August 16, the employer found out that the minimum wage amount had been increased from July 1, 2017 to 7,800 rubles. The next day a full payment was made. The key rate of the Central Bank is 9.25%. There are no special conditions for payment of compensation.

Amount of earnings for July 2017: 6,000 + 25% x 6,000 / 100% = 7,500 rubles. Additional payment amount: 7,800 – 7,500 = 300 rubles.

Number of days of delay – 10 (counted from the next day after the date when payment was due, the day of actual payment is included, i.e. the number of days from August 8 to August 17, 2017)

Amount of monetary compensation: 300 x (1/150) x (9.25% / 100%) x 10 days = 1.85 rubles.

Can a salary be less than the minimum wage?

The salary may be lower than the minimum wage if the employee works part-time (a part-time working week/day is established or the employee is a part-time worker). The salary should not be lower than the minimum wage only for fully worked monthly working hours or for full fulfillment of labor standards for the month (Article 133 of the Labor Code of the Russian Federation). Relations within the framework of civil law contracts are not subject to restrictions.

Do not confuse incomplete (Article 93 of the Labor Code of the Russian Federation) and reduced (Article 92 of the Labor Code of the Russian Federation) working hours. If in the first case the work schedule is established by agreement between the employee and the employer, and wages are proportional to the time worked or the amount of work performed, then with reduced working hours the length of the working week for certain groups of employees (under the age of 16 years, from 16 to 18 years old, disabled people of group I or II, etc.) is established by law and is paid at the full rate.

Thus, the check for compliance with the minimum wage is different: with an incomplete schedule - proportionally, with a shortened one - the full amount of the minimum wage is taken, with an incomplete reduced one - in proportion to the norm for the shortened week.

Example

Situation 1. The employee asked to work part-time due to the need to pick up her 3-year-old child from kindergarten before the end of the working day. She works a 40-hour, 5-day work week, with a salary of 15,000 rubles. per month, monthly premium - 30%. At the place of work, the regional minimum wage is 17,500 rubles. The employer entered into an additional agreement with her on 07/01/2017 to the employment contract, which established the following schedule: Mon-Thu - from 9.00 to 17.00, lunch break from 13.00 to 13.48, Fri - from 9.00 to 16.00, lunch break from 13.00 to 13.48 .

In July 2017, 21 working days, 147.2 hours, were worked in full, the standard working time was 168 hours.

Let's calculate the employee's income for July 2017: (15,000 + 30% x 15,000/100%) x 147.2 hours / 168 hours = 17,085.70 rubles.

Let's calculate the minimum wage level: 17,500 x 147.2 hours / 168 hours = 15,333.30 rubles.

We can conclude that earnings correspond to the established level of the regional minimum wage (17,085.70 > 15,333.30).

Situation 2. On July 01, 2017, the organization hired a disabled person of category II with a salary of 18,000 rubles for the position of full-time walking courier with a salary of 18,000 rubles; the regional minimum wage at the place of work is 17,500 rubles. In accordance with Art. 92 of the Labor Code of the Russian Federation, he was given a reduced working time of 35 hours a week.

The courier was accrued for July 2017 - 18,000 rubles, which corresponds to the established minimum wage.

Situation 3. On July 1, 2017, the organization hired a 17-year-old employee at 0.5 rate with a salary of 12,000 rubles, a monthly bonus of 10%, and only the federal minimum wage applies at the place of work. In accordance with Art. 92 of the Labor Code of the Russian Federation, he was assigned a 35-hour working week, in accordance with the terms of the employment contract, the duration of one working day is 3.5 hours, in July 2017 he worked 73.5 hours, the norm is 147 hours.

The worker was accrued for July 2017: (12,000 + 10% x 12,000 / 100%) x (73.5 hours / 147 hours) = 6,600 rubles.

Let's calculate the minimum wage: 7,800 x (73.5 hours / 147 hours) = 3,900 rubles.

We conclude that earnings correspond to the minimum wage level in force at the place of work (6,600 > 3,900).

There may be cases where some low-skilled employees are not attentive to the correctness of registration. If you can offer such employees a small amount of work, they do not need to be on the premises of the office or organization the whole working day, you need to apply for a part-time rate. Let's take a closer look at the example.

Example

There was a need to hire a cleaner for an office of 70 square meters. m. The HR manager developed a job description and calculated the planned cleaning time. The standard time for cleaning 1 square meter is taken as a basis. m, given in the Standard Standards of Service for Cleaners, approved. Resolution of the USSR State Committee on Labor and Social Issues dated September 18, 1985 No. 321/19-28.

As a result, it was found that the cleaner should spend 1 hour a day on cleaning, which corresponds to 1/8 of the rate. The head of the enterprise is ready to pay the cleaning lady in the amount of 5,000 rubles. per month. In this case, there will be no violation, since the full bet amount will be 40,000 rubles. per month.

In the staffing table according to the T-3 form, it will be necessary to fill out the following columns accordingly:

gr. 4 "Number of staff units" - 0.125;

gr. 5 “Tariff rate (salary), etc.,...” - 40,000.00;

gr. 9 "Total per month..." - 5,000.00.

The employment contract must also include a part-time clause. You will present these documents to inspectors in the event of an inspection.

Salary and average salary by industry

For more than 10 years, regional interdepartmental commissions on legalization of income of individuals have been working in Russia. In their field of view are companies whose average salary is below the average in the corresponding industry; Rosstat provides the corresponding data for comparison.

Thus, on the website www.gks.ru you can find the average monthly nominal accrued salary by type of economic activity. Rosstat calculates this indicator by dividing the annual fund of accrued wages by the average number of employees and by 12 months. Also, information is obtained through selective statistical observations at various intervals.

If the average salary at an enterprise is lower than the industry average, there is a chance that the manager will receive an invitation to a commission. If earnings are not revised within a short period of time, the materials will be sent to regulatory authorities for unscheduled inspections.

Increase in the minimum wage from July 1, 2017 and calculation of contributions

With the introduction of Section XI “Insurance Contributions in the Russian Federation” into the Tax Code of the Russian Federation on July 1, 2017 by Federal Law No. 243-FZ of July 3, 2016, the concept of minimum wage returned to this document. But, if previously it was used to calculate fines, now it is the basis for calculating insurance premiums for persons engaged in private practice (individual entrepreneurs, notaries, appraisers, lawyers, etc.) without involving other “physicists” in the work.

But due to the fact that the minimum wage on the 1st day of the reporting year is used for calculations (clause 3 of Article 420 of the Tax Code of the Russian Federation), its increase from July 1, 2017 does not in any way affect the amount of contributions for 2017. But it will be significantly higher than last year, since a lower value was used for calculations for 2016.

What approved minimum wage has been in effect since July 1, 2017 in Russia? How will the new minimum wage affect benefits and wages? Will benefit levels change from July 1, 2017? You will learn the new minimum wage from this article.

Minimum wage from July 1, 2017

From July 1, 2017, the minimum wage in Russia has increased and its amount is 7,800 rubles. This is provided for by Federal Law No. 460-FZ dated December 19, 2016
“On amendments to Article 1 of the Federal Law “On the Minimum Wage.”

Note that the last time the minimum wage was increased was from July 1, 2016 to 7,500 rubles (Federal Law, Article 1 of Federal Law dated June 2, 2016 No. 164-FZ). Here is a table showing the increase in the minimum wage in recent years:

Minimum wage from July 1, 2017 and wages

The minimum wage is the minimum wage that an organization or individual entrepreneur (employer) must accrue to employees for the month they have fully worked (Article 133 of the Labor Code of the Russian Federation). However, keep in mind that an employee may receive less than the minimum wage in person - minus personal income tax and other deductions, for example, alimony. Accordingly, from July 1, 2017, it is impossible to pay less than 7,800 rubles.

It is worth noting that the salary of employees from July 1, 2017 may be less than 7,800 rubles. After all, the total salary, which includes (Article 129 of the Labor Code of the Russian Federation) cannot be less than the minimum wage:

• remuneration for work;
• compensation payments, including additional payments and allowances;
• incentive payments (bonuses).

Minimum wage in the regions from July 1, 2017

It is worth recalling that from July 1, 2017, regional authorities can establish in a special agreement their own minimum wage, which exceeds the federal minimum wage (Article 133.1 of the Labor Code of the Russian Federation). However, the regional minimum wage can be abandoned. For these purposes, you will need to issue a reasoned refusal and send it to the local branch of the Committee on Labor and Employment.

In accordance with Part 1 of Art. 133.1 of the Labor Code of the Russian Federation in a constituent entity of the Russian Federation, a regional agreement may establish a different minimum wage. It should not be lower than the minimum wage approved by federal law (Part 4 of Article 133.1 of the Labor Code of the Russian Federation).

Employers are considered to have acceded to the regional agreement on the minimum wage if, within 30 calendar days from the date of its publication, they have not sent a written reasoned refusal to join it to the Ministry of Labor of Russia. In this case, the organization is obliged to comply with all provisions of the regional agreement (Part 8 of Article 133.1 of the Labor Code of the Russian Federation). This means that the minimum wage established by the regional agreement is mandatory for the employer.

Minimum wage from July 1, 2017 for benefits

From July 1, 2017, when calculating benefits, take into account the federal minimum wage of 7,800 rubles. This minimum wage affects the amount of benefits in two cases:

• The employee's length of service is less than six months;
• The employee's salary is below the minimum wage.

If the salary is below the minimum wage: consequences

If, from July 1, 2017, the employee’s salary is less than the minimum wage (7,800 rubles), then the employer may be held accountable in the form of fines. The fine for an organization can range from 30,000 to 50,000 rubles, and if detected again - from 50,000 to 70,000 rubles. For a director or chief accountant, the liability may be as follows: for a primary violation, they may issue a warning or a fine of 1,000 to 5,000 rubles, for a repeated violation, a fine of 10,000 to 20,000 rubles. Moreover, they can be disqualified for a period of one to three years (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

§ If, as part of the audit, it is revealed that the employee’s income level is below the required level, an additional payment is required to the established level. Otherwise, the risk of liability is high (see table above).

§ If the employee is underemployed, the minimum minimum wage threshold to which additional payment must be made is determined in proportion to the time worked.

§ We recommend drawing up an order in free form, which will indicate the basis for “non-compliance with the established level of the minimum wage in accordance with 82-FZ or provide details of a regional agreement.”

§ It is also necessary to prepare an accounting certificate calculating the additional payment for the time already worked. To avoid making such additional payments every month, consider increasing your salary, the cost of the norm, or other elements of your salary. Do not forget that in this case it is necessary to conclude an additional agreement to the employment contracts and change local documents on remuneration.

§ After additional accruals to the required minimum wage level for previous periods, the employer acknowledges the fact of a delay in payment. In this case, there is

ü financial liability for Article 236 of the Labor Code of the Russian Federation. Moreover, regardless of whether the employer is at fault or not. This article has been in effect since October 3, 2016 in a new edition. Federal Law dated July 3, 2016 No. 272-FZ The procedure for calculating the minimum interest amount has been changed:

Amount of monetary compensation = Amount of unpaid wages x 1/ 150 x Key rate of the Central Bank of the Russian Federation / 100% x Number of days overdue

§ Monetary compensation must be paid simultaneously with the delayed amount. Local documents of the enterprise or an employment contract may provide for a large amount of compensation. Besides, paragraph 55 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2 clarifies that payment of compensation does not cancel the employee’s right to index the delayed amount to the inflation factor.

Labor legislation obliges employers to pay workers wages (with all allowances) not lower than the established minimum in the country. According to Federal Law No. 41-FZ dated 03/07/2018, from 05/01/2018 the minimum wage in the country is 11,163 rubles. This is the minimum that all employers are required to comply with, regardless of their form of ownership.

However, in some regions, the May increase in the minimum wage in 2019 is not the last. From November 1, there should be an increase in the minimum wage in 2019 in Moscow. The latest news from the capital's government confirms that starting from November, employers will have to pay at least 18,871 rubles, since this is the minimum cost of living established for the second quarter of 2019 (Moscow Government Decree No. 1114-PP dated September 19, 2018). The increase in indicators is insignificant - only 39 rubles, however, this should be recorded in the regulations of employers, and they should pay their employees a little more.

A similar situation is in the Krasnodar region. The regional authorities approved the cost of living for the 2nd quarter for the working population in the amount of 11,185 rubles (Order of the Ministry of Labor and Social Development of the Krasnodar Territory dated July 31, 2018 No. 1084). Moreover, from May 1, companies paid employees 11,163 rubles. Thus, the increase in the minimum wage in the Krasnodar Territory will be 22 rubles.

Let us recall that the increase in regional wage levels is associated with the existence of agreements between trade unions, employers and authorities on equating the regional minimum wage to the subsistence level established in the subject. Such regions, in addition to Moscow and the Krasnodar Territory, also include the Voronezh and Sverdlovsk regions, the Republics of Karelia and Crimea, etc. In the Novosibirsk and Leningrad regions, St. Petersburg and some other Russian regions, the minimum wage at the local level is revised once a year - by January 1 . For them, from 01.11.2018, most likely, nothing will change. But in any case, the editors of the TK Club recommend that you follow the news in your region or region.

To pay or not to pay increased wages

The minimum wage in 2019 in Moscow will increase by 39 rubles from November 1, compared to the previous figure. You will not find a separate regulatory act that directly states this. This follows from the agreement of the tripartite commission, which states that the regional minimum wage cannot be less than the subsistence minimum for the working population.

If you didn’t manage to refuse last time, keep an eye out for new agreements. For example, such a document has already appeared in Moscow. And remember, officials cannot influence the employer’s decision to pay less than the regional minimum, but they will try very hard. As practice shows, control over rejected organizations is stricter, and unscheduled inspections are more frequent. After all, such an employer in the eyes of inspectors is a payer of gray wages.

How to arrange a salary increase due to an increase in the minimum wage

So, if employees at an enterprise receive a lower salary, personnel officers need to inform their superiors about this, and then arrange for a salary increase or salary bonus. First, let’s figure out what payments are included, for example, in the minimum wage from July 1, 2018 in Moscow. According to the norms of Article 129 of the Labor Code of the Russian Federation, this amount includes the entire salary - salary, additional payments, and bonuses, provided that the employee has worked the monthly working hours.

Thus, there are several options for how to arrange a salary increase. The first is to increase the premium part. For example, pay the difference between past and current indicators.

The second option, a little more complicated, is to draw up an order to increase salaries for certain categories of employees and sign additional agreements with them to employment contracts. The date in the agreements must coincide with the date of official entry into force of the changes. Additionally, if there is a staffing table, the employer must make changes to it (or approve a new one, with increased salaries).

It may happen that regional authorities are late with the decision and approve the new minimum wage later. This was the situation in Moscow in 2014, when employers learned about the increase in the minimum wage from June 1 only in the middle of the next month. As a result, Rostrud, in Letter No. 2705-TZ dated August 12, 2014, clarified that in this case, employers are required to recalculate wages for June. But experts still do not recommend preparing documents retroactively. It is better to do this on the date when the employer learned about the change, and write in the additional agreement and order that the innovations are effective from an earlier date.

To make life easier for itself, the employer can prescribe in the Regulations on Remuneration another option for complying with the requirement for the minimum amount of labor - enter its obligation to additionally pay up to the regional minimum wage or the subsistence minimum, if the region provides for the equation of these two indicators. In this case, no additional orders or documents will need to be issued; the employee will automatically receive an amount no less than the established minimum.

Since the increase in the minimum wage and, accordingly, wages at enterprises is not associated with changes in organizational or technological working conditions, there is no need to notify employees of the upcoming wage increase 2 months in advance. A two-month warning should be used only if the situation of workers worsens due to the upcoming wage increase.

Responsibility for wages below the minimum wage in 2019

If an organization has not sent a written refusal to join the regional minimum wage agreement, it is obliged to pay its employees a salary not lower than the established minimum. Otherwise, she faces liability in accordance with. The maximum fine for companies in this case will be 50,000 rubles, and for officials - 20,000 rubles. In addition, partial nonpayment of wages for three or more months may be considered a criminal offense. According to the provisions of Article 145.1 of the Criminal Code of the Russian Federation, in this case the manager faces a fine of up to 120,000 rubles or deprivation of the right to hold certain positions or engage in certain activities for up to one year, or forced labor for up to two years, or imprisonment for up to one year. .

Some people confuse the cost of living with the minimum wage. Minimum wage established by federal authorities. All subjects of the Russian Federation are required to comply with it. Moreover, in many regions, federal values ​​are increased due to local surcharges and coefficients. The cost of living is constantly adjusted to take into account rising prices for goods that are necessary for human existence.

How is the minimum wage calculated?

Minimum wage represents the minimum salary that an employer is entitled to pay employees. In this way, the state protects low-income citizens. Now the minimum wage is 85% of the subsistence level.

The amount of payments is influenced by several indicators:

1. First of all, experts estimate the rate of inflation.
2. The amount of the minimum wage depends on the number of unemployed.
3. Economists take into account production growth indicators that affect the financial situation of regions.

Since January of this year, employers cannot pay their employees less than 9,489 rubles.

The minimum wage performs several functions:

1. The amount paid to the employee during illness depends on the size of this indicator.
2. Without the minimum wage, it is impossible to calculate payments due to expectant mothers.

In the accounting department of any enterprise, specialists take into account the requirements prescribed in Art. 133 Labor Code of the Russian Federation.

How the minimum wage has changed since July 1, 2017

The dynamics of this indicator over several years can be assessed using the following table.

Minimum wage depends on the various benefits that the employee receives:

• when calculating an employee’s salary, his salary is taken into account;
• it is necessary to know the coefficients associated with the increased complexity of the work performed;
• the amount of payments is influenced by the qualifications of the specialist;
• in accounting, salaries are calculated based on compensation payments for harmful working conditions;
• an employee may receive various additional payments from the employer.

Minimum wage from May 1, 2019 in Russia

On May 1, 2019, it is planned to increase the minimum wage to the subsistence level. This became known during one of his trips around Russia as part of Vladimir Putin’s election campaign. At the moment, the minimum wage is 9,489 rubles. This amount is planned to be increased by 15%.

Thus, the minimum wage (minimum wage) from May 1, 2019 will be 11,136 rubles.

On December 1, 2017, the State Duma adopted a much-needed law on increasing the minimum wage to the level of the subsistence level in the Russian Federation. Vladimir Putin said that the economy maintains positive dynamics “We have the opportunity to equalize the minimum wage and the cost of living from May 1. And we will do it."

What is included in the minimum wage

In budgetary and government organizations, the minimum wage includes the net salary, before deduction of personal income tax and contributions to the Pension Fund.

For all other organizations this may include:

1. Salary
2. Compensation and supplements for processing
3. Incentive payments: bonuses, bonuses, etc.

Minimum salary from January 1, 2019

How are weekends and holidays paid?

An employee who goes to work on a holiday can count on double income. Moreover, the employer pays only for the hours actually worked. The employee's work schedule does not matter.

Important! An employee's income greatly depends on the number of holidays. Piece rates for such workers are doubled. The luckiest people are those who work at an hourly rate. Thanks to holidays, a person receives more money for each working day (Article 112, Part 4 of the Labor Code of the Russian Federation).

Features of using the minimum wage when calculating sick leave

How to calculate the salary of an employee who has not worked for a whole month? His income will be less than the minimum wage. But this contradicts the requirements of labor legislation. To calculate sick leave payments, the accounting department uses the minimum wage in force in the region.

The number of days in a leap year does not coincide with generally accepted indicators. Regardless of the actual length of the year, experts take it to be 730 days. There are certain features regarding the calculation of maternity benefits. In this case, you need to take into account the base amount that is subject to taxes.

In 2017, payments were calculated based on the fact that the employee’s income level was RUB 755,000. Any employee must earn at least 311.97 rubles per day.

The amount earned by an employee can be determined based on the following rules:

1. If a specialist has worked for 8 years, then he can count on payments in the amount of 100% of income.
2. What can people who have worked for 5 to 8 years claim? They have the right to receive benefits that amount to 80% of their salary.
3. Employees who have worked for less than 5 years will be able to receive sick leave benefits in the amount of 60% of the average salary.

For example, a manager brought a certificate of incapacity for work to the company’s accounting department. The document states that he was ill for 8 days. The employee worked at the plant for 6 years. Average earnings over 2 years amounted to 880,000 rubles. A person’s salary should not exceed the maximum salary, which is RUB 1,473,000. Since the duration of the manager’s work is 6 years, the value of 80% is used in the calculation.

Sick leave payments will be calculated using the following formula:

880,000 / 730 x 80% = 964.38 rubles.

The manager was ill for 8 days. This means that the benefit amount for this period will be:

964.38 x 8 = 7,715.04 rubles.

How will the minimum income of capital residents increase in 2019 (table)

The dynamics of changes in the minimum wage in the capital can be assessed by the figures indicated in the table.

Important! Minimum wage an employee living in Moscow may not coincide with federal values. The minimum wage that Muscovites receive is increased once a quarter. This is spelled out in the agreement that was concluded between the city administration, local trade unions and large employers.

What income is taken into account when calculating the minimum wage?

In July there was an increase in the minimum wage. Now the employer cannot pay employees less than 7,800 rubles. When calculating the minimum wage, all income received by the employee is taken into account. The total salary includes not only the salary, but also all incentive payments.

For example, an employee’s salary is 17,800 rubles. From it you need to subtract income tax, which is 13%. In cash, the employee will receive 17,800 - (17,800 x 13%) = 17,800 - 2,314 = 15,486 rubles.

Important! When calculating wages, you need to take into account that personal income tax is deducted from accrued income. In fact, the employee receives an amount that is less than the minimum wage.

In what cases is an employee entitled to additional payments up to the minimum wage?

When calculating benefits for full-time employees, the local minimum wage must be taken into account. In some regions, a person's minimum salary depends on the field in which he works. An employee who receives too little salary may require additional payment. Regional minimum wage indicators are regularly adjusted to take into account rising prices.

Can a person receive a salary that does not reach the minimum wage?

The criteria regarding the minimum salary do not apply to part-time workers. At the same time, enterprise managers take into account Art. 285 Labor Code of the Russian Federation. The document clearly states the points regarding the calculation of salaries for such employees. Accounting calculates payments to part-time workers based on hours worked. Labor legislation allows for the possibility of part-time employment. The employer in accordance with s. 93 of the Labor Code of the Russian Federation cannot prohibit its employees from caring for sick relatives.

For example, you need to calculate the salary of an employee who works on a reduced schedule. He works 20 hours a week. At full time, the employee’s monthly income would be 19,430 rubles. In a full-time job, a person must work 40 hours a week.

This means that the employee’s salary will be:

19,430 x 50% = 9,715 rub.

How vacation pay is calculated taking into account changes in the minimum wage

When calculating vacation pay, you need to know that the average salary of an employee cannot be less than the minimum value. What happens if an employee’s income does not reach the minimum level? In this case, an additional payment will be added to the accrued amount. The amount of payments depends on the length of rest. Sometimes part of the vacation falls during the period in which the old minimum wage was in effect.

For example, a person went on vacation on December 28 and was supposed to return to work on January 11. Weekends and holidays from January 1 to January 8 are excluded from the calculation. In accordance with Art. 123 of the Labor Code of the Russian Federation, only 4 days that the employee worked in December are subject to payment. The amount of accrued vacation pay is calculated taking into account the old minimum wage.

On January 1, the minimum wage increased to 9,489. The person went to work on the 9th and 10th. These days are subject to inclusion in vacation pay. They are calculated taking into account the new minimum wage.

The minimum income level of a person working full time cannot be less than the minimum wage. In 2019, its level is 9,489 rubles. However, some employers are trying to save on labor. The state punishes such managers with a fine, which ranges from 30 to 50 thousand rubles.

In case of repeated violation, the amount of penalties may increase to 100 thousand rubles. What to do if a person receives a salary that does not meet the requirements of labor legislation? The accounting department of the enterprise is obliged to adjust his salary upward. In the regions of the Far North, there are increased coefficients that affect the minimum income level of employees.

Minimum wage and benefits

The following payments depend on the minimum wage:

• calculation of sick leave;
• Payments to women for pregnancy and childbirth;
• funds that are provided to mothers caring for a baby under 1.5 years old.

Accounting uses the minimum wage when calculating payments in the following cases:

• if the employee worked for less than 6 months;
• the employee violated sick leave;
• the person had no salary;

How to calculate travel allowances

The average salary of an employee going on a business trip depends on changes in the minimum wage. The amount of a person's income cannot be below the minimum minimum level.

For example, an employee was sent to Moscow for 3 days. The average income of a person was 8,000 rubles. In this case, the employee’s income is calculated based on the minimum wage in force in the region.

What is the regional minimum wage?

In accordance with Art. 133 subjects of the federation can adjust the minimum wage taking into account the peculiarities of pricing in the region. Moreover, in many areas the income level significantly exceeds the minimum wage established at the federal level.

What responsibility do employers bear if they pay wages below the subsistence level?

The state punishes business managers who deliberately underestimate the income of their employees. For evading the requirements of the Labor Code of the Russian Federation, the employer is held administratively liable. This year, the amount of fines for enterprise managers reaches 5,000 rubles. Private entrepreneurs pay about 5,000 rubles.

If the violation is repeated, the head of the enterprise will have to pay larger fines. The amount of payments depends on the decision of the inspector. For legal entities, a repeated violation can cost 50,000 rubles.

Violation of labor legislation requirements can be costly for the director of an enterprise. Its organization will become the object of close attention from fiscal authorities. Inspections of an enterprise's activities will inevitably lead to additional fines.

How much do people earn based on their region of residence (table)?

Payments to employees depend not only on the region of residence. A person’s income is influenced by the field in which he works. In Kazan, employees receive at least 9,489 rubles. This minimum wage level is valid in most regions of the Russian Federation. Specialists living in Ufa are entitled to a salary of 10,913 rubles. Increased payments to Muscovites are associated with higher prices for goods and services. Residents of the capital will earn at least 18,742 rubles.

Conclusion

The state constantly adjusts the minimum wage. In enterprise accounting, the minimum wage affects travel allowances. Vacation pay and benefits depend on this indicator.

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