Allowances and bonuses to wages. Wage supplements, their application and registration

Based Art. 135 Labor Code of the Russian Federation the salary is established for the employee by the employment contract in accordance with the current employer’s remuneration system. It is calculated based on the size of tariff rates, salaries (official salaries), additional payments and allowances. At the same time, various questions arise to which it is quite difficult to find unambiguous answers in the regulatory framework. Incorrect calculation of additional payments and allowances leads to disagreements with the inspection authorities. Therefore, let’s look at what additional payments and allowances exist and how they are calculated.

Additional payments

According to Art. 149 Labor Code of the Russian Federation When performing work in conditions different from normal, the employee may be provided with additional compensation of a compensatory nature, provided for by collective labor agreements:

For heavy, harmful or dangerous work;

For work in areas with special climatic conditions;

For night work;

For work on weekends and non-working holidays;

For performing work of various qualifications;

For combining professions.

The following must be taken into account:

The established amounts of additional payments cannot be lower than those provided for by law;

Additional payments cannot be canceled by the decision of the institution;

Additional payments are established for all employees, without exception, engaged in the relevant work.

The procedure for calculating remuneration for work of various qualifications deserves special attention, which is associated with certain difficulties, since it is confused with remuneration for combining professions (positions). Let us consider the features of calculating payment for work of various qualifications, combining professions (positions) and performing the duties of a temporarily absent employee.

Remuneration for work of various qualifications is regulated Art. 150 Labor Code of the Russian Federation. It should be taken into account that such work is performed within the framework of one profession or position (one job function) and during normal working hours. In accordance with the Labor Code, the work of an employee performing work of various qualifications must be paid based on rates for higher qualifications. Accordingly, additional payments, for example, for special working conditions, climatic conditions, are calculated based on the percentage rate of additional payment to the salary established for higher qualifications.

Example 1.

According to the staffing table, the salary of a passenger car driver is 6 000 rub., cargo - 7 000 rub. Based on an employment contract, the driver works on both cars and trucks. He is given an additional payment of 20% of his salary for special working conditions.

The driver's monthly salary will be 8,400 rubles. (RUB 7,000 + (RUB 7,000 x 20%)).

The Labor Code does not make the remuneration of temporary workers when they perform work of various qualifications dependent on the amount of labor expended by them to perform work of a higher qualification. If the actual time spent on such work can be counted, and the employee, who is paid on a time-based basis, spent most of his working time doing work of lower qualifications, regardless of this, payment for his work should be based on the salary provided for work of a higher qualification. When an employee with piecework wages performs work of various qualifications, his work is paid according to the rates of the work he performs. In cases where, taking into account the nature of production, workers with piecework wages are entrusted with performing work that is charged below the grades assigned to them, the employer is obliged to pay them the difference between grades.

If an employee performs several job functions during working hours, this is a combination of professions (positions). Thus, the combination of professions (positions) should be understood as the simultaneous performance by an employee of his main work under an employment contract and additional work in another profession (position). A special case of combining professions (positions) is fulfilling the duties of a temporarily absent employee. In this case, the rules for combining professions (positions) Art. 150 Labor Code of the Russian Federation cannot be applied. Remuneration for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work specified in the employment contract is regulated Art. 151 Labor Code of the Russian Federation. According to this article, an employee who performs for the same employer, along with his main work stipulated by an employment contract, additional work in another profession (position) or acting as a temporarily absent employee without release from his main job, is subject to an additional payment for combining professions (positions) ) or performance of duties of a temporarily absent employee, the amount of which is established by agreement of the parties to the employment contract. Thus, the calculation of additional payments depends on the methodology for calculating them, approved in the local acts of the institution, but taking into account the provisions of the Labor Code of the Russian Federation.

However, this article establishes the main criterion that must be taken into account by the parties when determining the amount of the surcharge. This criterion is the content and (or) volume of additional work. In local acts of the organization, it is possible to provide for an additional payment in a fixed amount.

Example 2.

The employment contract with the employee provides for the combination of the professions of a driver (main profession) and a freight forwarder (additional profession) with an additional payment of 2 000 rub. to wages in the main profession.

In July, the employee in his main profession was accrued the following amounts of money:

Tariff rate (per month) - 7,000 rubles;

Prize for July - 800 rubles.

The employee’s salary, taking into account additional payments for combining positions, will be 9,800 rubles. (7,000 + 800 + 2,000).

In addition, additional payments can be set as a percentage of the tariff rate (salary).

Example 3.

For a secretary of an organization with a salary of 10 000 rub. assigned the duties of a personnel department inspector temporarily absent due to illness, whose salary is12 000 rub. By order of the head of the organization, an additional payment of 40% was established for the secretary for increasing the volume of work. (According to the terms of the collective agreement, this percentage rate is set to the employee’s salary for his main job.)

In addition to salaries, the secretary is paid an additional payment of 10% of the salary, and the HR inspector - 15%.

The secretary's salary will be 15,000 rubles. (RUB 10,000 + (RUB 10,000 x 10%) + (RUB 10,000 x 40%)).

note: the bonus to the salary of the HR inspector is not taken into account when calculating the secretary’s salary.

Combining professions (positions) should be distinguished from part-time work. If, when working part-time, payment is made in full in accordance with the concluded employment contract, then for combining professions the employee is paid additional payments, the amount of which is established by agreement between the employee and the employer. To date, the legislation has not determined the minimum amounts of additional payments for combining professions or positions, therefore, local acts of the organization may also provide for an additional payment as a percentage of the employee’s salary.

Example 4.

Let's change the conditions of example 3. For the month, the secretary was paid a monthly bonus in the amount of 800rub. and financial assistance - 1 000 rub. For an increase in the volume of work, by order of the manager, she was given an additional payment of 40% of her salary.

For increasing the volume of work, the secretary will be paid 4,720 rubles. ((10,000 rub. + (10,000 rub. x 10%) + 800 rub.) x 40%).

The secretary's salary, taking into account additional payments for combining positions, will be 17,520 rubles. (10,000 rub. + (10,000 rub. x 10%) + 800 rub. + 4,720 rub. + 1,000 rub.).

However, the action Art. 151 Labor Code of the Russian Federation does not apply to cases where combined work is provided for in labor cost standards, is stipulated by an employment contract (included in the employee’s duties) or is assigned to the employee in the manner prescribed by law due to insufficient workload based on the current labor cost standards for the main job.

Above, we discussed the calculation of additional payments for work of various qualifications, combining professions performed during the working day. Sometimes it is necessary to replace an employee who is absent due to illness or other reasons, not only during his working hours. Payment for hours worked during the absence of a sick employee for the specified reasons is hourly. In this case, the additional payment is calculated based on the amount of payment for one hour of the specified work per month, determined by dividing the employee’s monthly wage rate in accordance with the UTS category by the established standard of hours in the current period, multiplied by the number of replacement hours.

If the standard working time for certain categories of workers differs from that established by the Labor Code of the Russian Federation, then the procedure for determining the amount of payment for one hour differs from that discussed above. IN Ch. 5 joint Letters from the Ministry of Education and Science and the Trade Union of Public Education and Science No.AF-947/96(Further - Letter No.AF-947/96) for teaching staff of educational institutions, hourly wages apply:

For hours worked to replace teachers, teachers and other teaching staff absent due to illness or other reasons, which lasted no more than two months;

For the hours of teaching work worked by teachers when working with correspondence students and children undergoing long-term treatment in a hospital, in excess of the volume established by them during tariffing;

When paying for pedagogical work of specialists from enterprises, institutions and organizations (including from among employees of educational management bodies, methodological and teaching-methodological offices) involved in pedagogical work in educational institutions;

When paying for teaching hours in the amount of 300 hours per year in another educational institution (in one or more) in addition to the teaching load performed part-time on the basis of tariffs in accordance with clause 4.1 of the Unified Recommendations;

When paying for teaching work in excess of the reduced annual teaching load for teachers of primary and secondary vocational education institutions.

According to clause 5.1 Letter No.AF-947/96 the amount of payment for one hour of the specified work per month is determined by dividing the employee’s monthly rate in accordance with the Unified Technical Service category for the established norm of hours of teaching work per week by the average monthly number of working hours. The average monthly number of working hours is calculated by multiplying the standard hours of teaching work per week by the number of working days in a year for a five-day working week and dividing the result by 5 (the number of working days per week), and then by 12 (the number of months in a year).

Example 5.

The working hours of a preschool teacher are 36 hours. in Week. In addition to his working day, he worked 10 hours for a sick colleague. The teacher's salary is set at 2 958,48 rub., additional payments for special working conditions - 15% of the salary, for length of service - 20% of the salary, governor's additional payment - 10% of the salary. His sick colleague has a salary of 3 200 rub., long service bonus - 25% of the salary, governor's additional payment - 10% of the salary.

Let's calculate the teacher's salary.

To calculate the wages of a teacher when replacing another teacher who is absent during illness, you should use the rules for calculating wages for hourly wages.

Let us determine the average monthly number of working hours for a 5-day week.

In 2007, with a five-day working week with two days off, there are 249 working days, including 6 pre-holiday days (February 22, March 7, April 22, May 8, June 9, December 29), and 116 days off, including 2 additional days rest on January 8, November 5 due to the coincidence of non-working holidays on January 7, November 4 with days off.

((36 hours x 249 days / 5 days) - 6 hours) / 12 months = 148.9 hours, where 6 hours. - pre-holiday hours.

We calculate the salary based on the hourly rate and the number of working hours:

RUB 2,958.48 / 148.9 hours x 10 hours = 198.69 rub.

At the teacher’s main place of work, his salary will be 4,393.35 rubles:

Salary - 2958.48 rubles;

Allowance for special working conditions - 443.77 rubles. (RUB 2,958.48 x 15%);

Long service bonus - 591.70 rubles. (RUB 2,958.48 x 20%);

Governor's bonus - 399.40 rubles. ((2,958.48 + 443.77 + 591.7) rub. x 10%).

A teacher's monthly salary is RUB 4,592.04. (198.69 + 4,393.35).

Types of allowances

The bonuses are stimulating. These include bonuses for class, continuous work, length of service, high quality, intensity and intensity of work and various achievements in work. They are established by local acts of the organization in accordance with laws and other legislative acts issued at the appropriate level, and represent an approved percentage of the monthly rate (salary) of the employee for the main position or an absolute value.

So, in accordance with clause 6.1 of the Regulations on remuneration senior doctors of emergency medical stations, doctors, mid-level and junior staff of mobile emergency medical teams are paid bonuses in the amount of 30% of the tariff salary for the first three years and 25% for each subsequent two years of continuous work. However, the total amount of the bonus should not be more than 80% of the salary.

Example 6.

P.N.Kruglov works as a senior doctor of a mobile emergency medical team and has the first qualification category. He was assigned the 14th tariff category of remuneration with a salary of 3 434,67 rub. Work experience at an ambulance station - two years. At the same time, P.N.Kruglov got a job with experience entitling him to a 30% increase.

The employee is entitled to a bonus of 55% (30 + 25).

Let us calculate the remuneration of P. N. Kruglov:

a) the bonus for continuous work will be RUB 1,889.07. (RUB 3,434.67 x 55%);

b) total earnings - 5,323.74 rubles. (3,434.67 + 1,889.07).

If an employee is provided with an increase in rates (salaries) on two or more grounds (in percentage or in rubles), the absolute amount of each increase, established as a percentage, is calculated from the salary without taking into account the increase on other grounds. In this case, rates are first increased by the size of the increase in percentage, and then by the size of the increase in absolute values.

Calculation of surcharges and allowances - a responsible procedure that employees responsible for their accrual regularly have to deal with. The main additional payments and allowances provided for by law will be discussed in this article.

How to calculate the northern allowance

One of the most common additional payments, according to Article 315 of the Labor Code of the Russian Federation, is accrued to those working in the Far North, as well as in areas equivalent to it. The procedure for calculating allowances in the northern regions was approved by order of the Ministry of Labor of the RSFSR “On approval...” dated November 22, 1990 No. 2. In addition to this document, issues of calculating northern allowances are also regulated by a number of regulations of the former USSR, for example, the resolution of the Council of Ministers of the RSFSR “On streamlining...” dated October 22, 1990 No. 458, which, due to the requirements of Article 423 of the Labor Code of the Russian Federation, are applied to the extent that does not contradict the norms of the current Labor Code.

The highest amount of the premium is established, according to subparagraph “a” of paragraph 16 of the said order, for residents of a number of districts of the Magadan and Kamchatka regions. After working the first half of the year, residents of the mentioned areas are entitled to a bonus of 10 percent of earnings. Then, every next six months, it increases by another 10 percent, while the maximum amount should not be more than earnings. The bonus is paid and calculated every month, based on the actual monthly earnings.

At the same time, when calculating the bonus, according to paragraph 19 of the above-mentioned order, earnings do not include:

• financial assistance and other one-time payments not determined by the wage system;
• one-time incentives for length of service, based on the results of work for the year.

An example of calculating the northern surcharge

The procedure for calculating such a premium will be as follows. Let’s say a citizen living in the village of Nikolskoye, Aleutian district, Kamchatka Territory, worked in an organization at his place of residence for 4 years 2 months; Moreover, his earnings (excluding transferred payments) for May 2016 amounted to 25,800 rubles.

Since he worked 8 full periods of six months, the final bonus amount will be 80 percent of earnings. As a result, the premium for May will be: 25,800 / 100 × 80 = 20,640 rubles.

When this citizen has worked for 5 years (10 full periods of six months each), his bonus will reach the maximum amount (100 percent of earnings) and will no longer be subject to increase.

Allowances for shift workers

Work on a rotational basis, according to Article 302 of the Labor Code of the Russian Federation, also requires increased pay. Article 297 of the Labor Code of the Russian Federation considers shift workers to be employees of organizations who constantly work far from their place of residence and, accordingly, cannot regularly come and return home from work.

The bonus for public sector employees working in this way is established in accordance with the Decree of the Government of the Russian Federation “On the amounts...” dated 02/03/2005 No. 51. According to paragraph 1 of this resolution, the amount of the bonus for time worked on shift ranges from 30 to 75 percent of the salary, depending on areas in which work is being carried out. The maximum (75 percent) is received by shift workers working in the Far North. When calculating shift pay, northern allowances are not taken into account, that is, the calculation is made only taking into account the actual salary.

Part 4 of Article 302 of the Labor Code of the Russian Federation for employees of private organizations allows for a different procedure for determining the amount of shift allowances, while the need to pay them remains.

Also, Resolution No. 51 defines a specific calculation mechanism, which is worth illustrating with an example.

Example of calculation of shift allowance

Let’s say the basic salary of a builder working in a budget organization on a shift in the Far North is 25,800 rubles; in February 2016, he worked 16 shifts on shift, and was also on the road for 3 shifts.

According to part 2 of the indicated resolution, for the calculation it is necessary to perform the following arithmetic operations:

1. Divide the salary amount by the number of calendar days in a month.
2. Multiply the result by the number of shifts worked and travel days.
3. Multiply the resulting number by the percentage of the premium.

As a result, we find that the premium is: 25,800 / 29 × (16 + 3) × 75% = 12,678.2 rubles.

We emphasize that this algorithm is applicable only to public sector employees. Other organizations have the right, in accordance with Part 4 of Article 302 of the Labor Code of the Russian Federation, to determine a different procedure for carrying out calculations - accordingly, the calculation must be carried out based on the requirements of the organization’s internal documents.

Allowances according to the Labor Code of the Russian Federation

To calculate premiums for overtime hours, work on weekends (holidays) and at night, a similar algorithm is used, so it is advisable to consider them together.

According to Articles 152-154 of the Labor Code of the Russian Federation, the specific amount of allowances for work in the specified conditions is determined by the internal documents of the organization, taking into account compliance with the following rules:

1. The first 2 hours of overtime work are paid at least one and a half times the rate, the subsequent ones - at two times the rate.
2. Work on weekends (holidays) is paid at double the rate (for piecework payment - at least at double rates).
3. The minimum limit for the night allowance of the Labor Code of the Russian Federation is not determined; part 2 of Article 154 of the Labor Code refers the regulation of this issue to the competence of the Government of the Russian Federation. Thus, when calculating it, it is necessary to be guided by the Decree of the Government of the Russian Federation “On the minimum amount...” dated July 22, 2008 No. 554, according to which the bonus for work from 22 to 6 o’clock should be at least 20 percent for each hour.

All of the above allowances are calculated on the employee’s basic salary. For the calculation, the hourly tariff rate is used, with the exception of work on weekends (holidays), since in this case, in accordance with Part 1 of Article 153, the daily tariff rate may also be applied.

An example of calculating allowances under Articles 152-154 of the Labor Code of the Russian Federation

For a clear illustration, we use the following example. Let’s say a driver of an organization that has minimum bonuses worked 8 overtime hours in a month in 2 separate shifts (4 hours each), all of which were at night, and was also forced to work 1 full shift of 8 hours on a day off. .

The hourly rate for this employee is 150 rubles. (if necessary, its calculations use the resolution of the USSR State Committee for Labor “On approval...” dated December 27, 1972 No. 12/35). For example, with a monthly salary, its size is divided by the number of calendar working hours in a particular month. With shift pricing, the daily rate is divided by the number of shift hours.

Thus, 4 hours must be paid at one and a half times, and another 4 - at double. Let's make the calculations: 150 × 1.5 × 4 + 150 × 2 × 4 = 2100 rubles. For 8 hours of night work, the allowance will be 150 / 100 × 20 × 8 = 240 rubles. Please note that in this case, the night supplement is calculated on the basic tariff rate, and not on the increased rate. For a day off, the allowance will be 150 × 2 × 8 = 2400 rubles.

As a result, for the month the total amount of the allowance will be 2100 + 240 + 2400 = 4740 rubles.

Additional payment for hazardous working conditions

The basis for establishing this additional payment is Article 147 of the Labor Code of the Russian Federation, according to which its minimum is 4 percent of the regular salary. In this case, the specific amount of additional payments is established by the internal documents of the organization. When determining the amount of additional payment, they are guided by Article 14 of the Law “On Special Assessment...” dated December 28, 2013 No. 426-FZ, which divides working conditions into 4 classes, with the 3rd class meaning harmful conditions, and the 4th – dangerous.

Hazard classes for each hazard indicator are recalculated into points based on the requirements of Appendix No. 15 to the order of the Ministry of Labor of the Russian Federation “On approval...” dated January 24, 2014 No. 33n. Subsequently, to determine the specific amount of additional payment, the points are summed up. If the sum of points is less than 2, then a premium of at least 4 percent is charged. When the number of points increases by 2 units, the minimum bonus increases by 4 percent of the salary. For example, if a workplace scores from 2 to 4 points, then the employee is entitled to an increase of 8 percent, 4-6 points - 12 percent.

Example of surcharge calculation

Let’s say that the harmfulness of a miner’s working conditions, according to the aforementioned order of the Ministry of Labor of the Russian Federation, is 7 points. Consequently, he will be entitled to a minimum increase of at least 18 percent to his salary. If the employee’s monthly salary is 25,800 rubles, the amount of the bonus will ultimately be 25,800 / 100 × 18 = 4,644 rubles.

Additional payments (compensations) for downtime and failure to comply with labor standards

Articles 155, 156 of the Labor Code of the Russian Federation also establish the employee’s right to receive additional payment/compensation in the following cases:

1. If he fails to comply with planned labor standards (established duties):
   • through the fault of the organization’s administration - at least in the amount of average earnings for the time worked;
   • in the absence of fault of the employee and the administration - at least 2/3 of average earnings.
2. In case of downtime due to the fault of the administration or for reasons beyond the control of it and the employee - 2/3 of the average earnings is proportional to the time of forced downtime.

To calculate average earnings, a single procedure is used, provided for in Article 139 of the Labor Code of the Russian Federation. Average earnings are calculated based on the amount of all payments due to the employee (salaries, bonuses, allowances, compensations) for the preceding 12 calendar months. It is necessary to exclude from the calculation periods when the employee did not actually work (sick leave, vacations at his own expense, downtime, business trips, release from work for other reasons).

Average daily earnings are calculated by dividing the amount received by the number of days actually worked for the same period. If it is necessary to calculate hourly earnings, the amount of earnings calculated for 12 months is divided accordingly by the number of hours worked for the same period.

Example of surcharge calculation

Let’s say that due to equipment failure, an employee was forced to not work for 4 days from September 2 to September 6, 2016. There were 250 working days in the period from August 31, 2015 to August 31, 2016, of which the citizen actually did not work for 42 days (28 days of vacation + 14 days of sick leave). For the billing period (208 days), he was paid 260,000 rubles.

The amount of additional payment for the downtime period in this case will be: 260,000 / 208 × 4 × 0.67 = 3,350 rubles.

Additional payments to state employees

Employees receiving salaries from the federal or local budget, in addition to the general allowances (additional payments) provided for by the norms of the Labor Code of the Russian Federation, are also subject to special ones. These allowances and the procedure for their calculation are established by industry legislation.

For example, for doctors, allowances are established by the order of the Ministry of Health of the Russian Federation “On approval...” dated October 15, 1999 No. 377, for civilians - by the Decree of the Government of the Russian Federation “On the introduction of...” dated August 5, 2008 No. 583, for military personnel - by order of the Ministry of Defense “ On approval...” dated December 30, 2011 No. 2700.

Since each of the listed documents presupposes different systems of allowances, we will take a military serviceman as an example and calculate the allowances due to him based on the above-mentioned order of the Ministry of Defense.

Example of surcharge calculation

Calculation of the monthly salary of a military personnel, according to paragraph 2 of the order, consists of the following elements:

• salary for title;
• salary according to position;
• allowances and other payments (according to paragraph 39 of the order, allowances are calculated on the salary of the position).

The calculation of the salary of a tank platoon commander with the rank of senior lieutenant, who has 4.5 years of service and is serving in a military unit stationed in the Moscow region, will look like this (salaries are determined by Appendices 2 and 3 to the indicated order of the Ministry of Defense):

10,500 rub. (salary for title) + 20,000 rub. (salary for the position) + 10% (addition for length of service according to subparagraph “a” of paragraph 40 of order No. 2700) + 10% (addition for service in the Moscow region according to subparagraph “g” of paragraph 53 of order No. 2700) = 34,500 rubles.

To summarize the above, it is worth noting that the article provides examples of only the main allowances enshrined in the Labor Code of the Russian Federation. In practice, the employer has the right to establish other types of them - in this case, the calculation procedure will be determined by the internal documents of the organization. A similar scheme applies to public sector employees, so the allowances given, for example, to a doctor and a military personnel will differ significantly.

Companies often use various incentive payments to increase productivity and staff loyalty. In addition, the legislation provides for additional payments and allowances that are mandatory for certain groups of personnel. We will understand in detail who and what to pay, how to calculate

Read our article:

Supplement and surcharge: what's the difference?

Before moving on to a description of the types of allowances and surcharges, it is necessary to understand the difference between them. In what cases can a surcharge be applied, and in what situations is it more appropriate to apply a surcharge?

How to transfer employees to

Both concepts refer to additional payments to employees in addition to what was accrued to them for the time worked or the volume of production produced. All these payments must be described in the local regulatory act of the enterprise and included in the remuneration system.

If the amount of additional payments is stipulated in the Labor Code or other legal acts, then the company cannot pay the employee less. But to increase their size is quite possible.

So, bonuses most often mean amounts paid to employees as incentives. Incentive payments. They are issued to staff for specific achievements, plan fulfillment, etc. But like any rule there are exceptions. Part of the bonuses is intended to alleviate tension in working conditions that deviate from normal (shift work, work in the far north).

With an additional payment everything is easier. An additional payment is always a compensating amount. It can be assigned, for example, for high intensity of the work process. Examples of surcharges include:

• Art. 149, 153 of the Labor Code of the Russian Federation - work on weekends and holidays;
• Art. 154 Labor Code of the Russian Federation - work at night;
• Art. 147 of the Labor Code of the Russian Federation - work in harmful and dangerous working conditions.

Additional payments and allowances to wages according to the Labor Code of the Russian Federation

Since a number of allowances remain at the discretion of the employer and are not mandatory, they are not specified in the Labor Code of the Russian Federation. And information about them can only be contained in the company's LNA or collective agreement. All incentive payments that an employee may qualify for must be duplicated in his employment contract.

The types of allowances directly depend on the specifics of the enterprise and the work process of each individual employee.

The Labor Code provides for the following types of additional payments and allowances:

An allowance of at least 4% of the salary (tariff rate) for work in harmful and dangerous working conditions (Article 147 of the Labor Code of the Russian Federation).

Increased payment for work in the regions of the Far North and areas equivalent to them (regional coefficient) (Article 146). The specific size of the coefficient for various territories is established by Decrees of the Government of the Russian Federation (Articles 315, 317 of the Labor Code of the Russian Federation).

Additional payment for performing work at night. The specific size is determined by Decrees of the Government of the Russian Federation (Article 149 of the Labor Code of the Russian Federation).

1. Who is not entitled to

   The provided payments in the company are due to those employees who are on the company's staff. That is, those with whom an employment contract has been concluded. Employees working under the terms of civil contracts (contract, agency) cannot count on receiving such payments.

   This is primarily due to the fact that relations between the subjects of such agreements are not regulated by the Labor Code and, therefore, their norms cannot apply to them. Regulation of such relations is the sphere of influence of the Civil Code of the Russian Federation.

   For all personnel employed under an employment contract, the employer not only must, but is also obliged to apply the additional payments and allowances established by the Labor Code of the Russian Federation and other legislative acts. For a number of incentive payments that are not mandatory, the employer may set restrictions on their payment. So, for example, an employee who has a disciplinary sanction may be denied an incentive payment. This is possible if this provision is spelled out in the company’s LNA.

   Payment procedure and rules

   All bonuses and compensations that each individual employee may qualify for are mandatory specified in his employment contract. If new types of payments appear during the period of work at the enterprise, they are added to the contract through an additional agreement.

   In case of a one-time payment, the employer issues a corresponding order with which the employee must be familiarized. The size of the payment can be expressed either in absolute value (2 thousand rubles, 5 thousand rubles, etc.) or as a percentage of the monthly salary (tariff rate).

   Payment of additional amounts due is made monthly along with the employee’s salary.

   If an employee has several types of allowances and additional payments, the percentage is calculated based on the amount of the “net” salary (tariff rate). Let's look at it in more detail using an example.

   Calculation example

   Installer of steel and reinforced concrete structures Poleshchuk P.V. has a 5% bonus for working at height and 4,000 as an incentive bonus for working at the enterprise for more than 10 years. At the same time, his tariff rate is 280 rubles/hour. In the territory where the employer carries out construction, a regional coefficient of 25% applies. In April 2018, Poleshchuk worked 168 hours.

   Salary for April 2018 was 168 * 280 = 47,040 rubles.

   The regional coefficient is 47,040 * 25% = 11,760 rubles.

   5% surcharge in monetary terms 47,040*5% = 2,352 rubles.

   Salary including all allowances and additional payments 47,040 + 11,760 + 2,352 = 61,152 rubles.

   Employer's liability

   For non-payment or untimely payment of amounts due to an employee, the employer will be brought to material (Article 236 of the Labor Code of the Russian Federation) and administrative liability (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

   Financial liability consists of calculating compensation for each day of delay in payment of the amount. Its size is 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay. This amount is calculated based on the unpaid portion of earnings, and not on the entire amount accrued in the month in question.

   Administrative liability is expressed in the form of a fine, the amount of which can reach 50,000 rubles. for legal entities for one fact of delay (for one employee). And for a repeated violation, the fine increases to 100,000 rubles.

   In case of a long delay (more than 3 months), criminal liability is possible (Article 145.1 of the Criminal Code of the Russian Federation). However, this is an extreme measure and is used extremely rarely.

Legislation ensures that employed citizens have the right to regularly receive money as remuneration for the work performed. In addition to the basic salary, employees are also entitled to receive additional payments and allowances, subject to appropriate conditions. Thus, employers are recommended to be informed about all additional payments and allowances due to subordinates, as well as the procedure for their payment.

The concept of additional payments and wage supplements, the difference between these terms

Before considering the issue of assigning bonuses or additional payments to an employee, the employer needs to study the following nuances of the law:

1. In accordance with Art. 133 of the Labor Code of the Russian Federation, employee salaries should not be lower than established. However, exceptions may include persons who receive wages in proportion to the time actually worked. It is assumed that the subject can receive a final salary amount of , if he has not worked the required amount of time. This is also possible if a person works under irregular hours.
2. Based on Art. 143 of the Labor Code of the Russian Federation, established tariffs and salaries for company employees must be based on information from qualification directories or from.
3. Based on the provisions set forth in Art. 146 – art. 154 of the Labor Code of the Russian Federation, the company’s management must compensate subordinates for labor costs that occur under conditions that deviate from normal.
4. Art. 135 of the Labor Code of the Russian Federation stipulates that the manager has the right to determine additional amounts for employees by fixing the corresponding provisions in local standards.

Also, in accordance with Art. 135 of the Labor Code of the Russian Federation, additional payments and allowances serve as a tool for compensating an employee for work in unusual conditions, as well as stimulating him for further development at a particular enterprise.

Based on the specified standard, the additional funds in question are part of the total salary.

The legislation does not explain the essence of the concepts of “surcharge” and “addition” and, accordingly, does not distinguish between them. However, in Art. 57 of the Labor Code of the Russian Federation mentions these payments in the context of the terms of the employment agreement in terms of providing the employee with a salary, as well as in Art. 129 of the Labor Code of the Russian Federation, as an integral part of the subject’s salary.

Practice shows that the concepts under consideration are applied differently. Thus, a bonus is an incentive payment to an employee assigned for high professional results. The allowance is not the responsibility of the employer, however, it may be reflected in local regulations, as a result of which it will be subject to payment.

Under certain conditions, a premium may be established by law. For example, in accordance with Federal Law No. 79 of July 27, 2004, for length of service.

In turn, surcharge refers to a payment whose main purpose is to compensate employees for difficult working conditions. Such amounts are often regulated by law, which determines their volume and the procedure for applying to specific employees.

Despite the fact that legislative acts do not contain a clear definition of additional payments and allowances, practice shows that these categories can be divided into the following groups, based on the fixation method:

• payments fixed by law. It is assumed that the standards determine the amount of additional payment and the procedure for providing it to the subject;
• payments established by law, however, not regulated by it. This means such allowances, the size and procedure for providing which to employees must be determined by the manager, but the very existence of the additional amount is undeniable;
• payments that are not fixed in law, but exist in practice.

Types of additional payments and wage supplements according to the Labor Code of the Russian Federation

Based on the economic nature of the additional funds under consideration, they can be divided into the following types:

• involving compensation;
• stimulants.

Based on Art. 129 of the Labor Code of the Russian Federation, it is fair to state the following:

• funds intended as compensation for difficult working conditions include additional payments for work in (in harsh climates, in areas exposed to radiation, chemical pollution, etc.);
• Incentive types of additional payments include amounts and other incentive additional payments.

Most often, additional funds are provided for:

The minimum limitation of the described additional means is fixed in Art. 147, 148, 151-154 Labor Code of the Russian Federation.

Incentive bonuses are due for:

• professionalism;
• special achievements in production activities;
• execution of a particularly important production task or for the promptness of its implementation;
• having an academic degree.

Management can also set a personal surcharge for a specific subject. In addition, in a number of companies, in order to motivate staff, corporate points are introduced that increase coefficients, and a special bonus system.

Features of local regulation of surcharges and allowances

Additional payments, which are fixed in legislation, but the volume and procedure for the provision of which are not regulated, are defined in Art. 151 Labor Code of the Russian Federation. This group of payments includes:

• additional funds for combining positions;
• amounts provided to subjects when the plan is exceeded.

Also, on the basis of Art. 158 of the Labor Code of the Russian Federation, additional funds can be assigned to employees of an enterprise in conditions when the company is expanding into a new market and launching a line of new products. Despite the fact that the considered additional payment is mentioned in labor legislation, it must be fixed in a local regulatory act. Then it will be legal.

Additional payments and salary supplements that are not regulated by law

The company's management has the right to determine bonuses for subordinates based on its own decision. Such additives are not regulated by law.

Through such payments, employers encourage subordinates to work, develop careers in the company, and improve their existing skills.

Additional payments at the will of the manager can be various amounts, but the most common are the funds due for:

• professional skill, that is, high professional knowledge and level of qualifications;
• knowledge of foreign languages;
• the need to spend more than 4 hours a day at the computer. due to the labor specifics of the subordinate.

The procedure for calculating such additional funds, as well as the mechanism for providing them to subjects, must be recorded in the internal acts of the organization. This need is prescribed in Art. 135 Labor Code of the Russian Federation. it also decides that all amounts accrued to employees, which are components of wages, must be regulated by local legislative documents.

Additional payments and allowances for government employees

For employees of municipal and state structures, additional funds are regulated at the legislative level. The procedure for providing similar amounts to employees of budgetary organizations is enshrined in Art. 144 Labor Code of the Russian Federation. The regulations of this article include employees working in structures at the federal, regional and local levels.

Specific types of allowances, their volume, as well as the procedure for their provision are fixed in internal regulations, based on legal requirements.

There are special profile standards for government employees and prosecutors. For example, Federal Law No. 2202/1 dated January 17, 1992. "About the prosecutor's office." The most common additional payments of this type include funds for:

• awarded title;
• knowledge of a foreign language;
• storage of secret government information.

There are also a number of special categories of government employees who are entitled to special additional payments:

• military personnel who took part in mine clearance. Their percentage increase in salary ranges from 1% to 2.5% of the established salary for the days when the relevant operations were directly carried out. This provision is fixed in Order of the Ministry of Defense No. 2700 dated December 30, 2011;
• who performed their official duties in circumstances of increased risk to life. Based on Art. 2 Federal Law No. 247 of July 19, 2011, additional payment is provided in an amount of up to 100% of the established salary (the specific amount of the bonus must be established by the employee’s immediate supervisor).

Additional payments for special merits

Also, additional funds are assigned to employees for special services to the state. These amounts are provided to citizens at the expense of the budget and are assigned only to those subjects who have the appropriate status (heroes of the Russian Federation, order bearers, etc.).

Heroes of the Russian Federation or the USSR, on the basis of Art. 2 Federal Law No. 21 dated March 4, 2002, a monthly allowance is assigned in the amount of 415% of the social pension. The specified standard also determines additional payments to other persons who have orders and medals, as well as other honorary titles.

In addition to the above, Russian legislation also provides additional payments to veterans. Based on Art. 22 Federal Law No. 5 of January 12, 1995, the amount of funds and the procedure for their provision are regulated at the regional level. This means that the specific amount of additional payments to veterans varies depending on the region of their residence.

The procedure for providing employees with additional payments and allowances

Despite significant differences in what kind of allowances and additional payments there are to wages at different economic entities, all additional amounts assigned to employees must be recorded in:

The system for providing employees with salaries should be reflected in. In turn, all existing allowances and additional payments must also be reflected in the staffing table, since they are components of the final labor payment.

In circumstances where the payment is one-time in nature, the manager must issue an appropriate order or order.

Direct issuance of additional funds occurs on the day of payment of wages to employees.

Thus, additional payments and allowances are both regular and one-time in nature. At the same time, funds may be regulated by the state or issued at the discretion of the employer. Enterprise managers are strongly recommended to reflect in the relevant documents all additional payments and allowances available in a particular company, as well as to follow the established regulations for their calculation and issuance.

Types of additional payments and wage supplements may vary depending on the method of securing payments and other criteria. We will consider issues related to additional remuneration for working citizens in the following article.

Supplements (additional payments) to wages paid monthly (concept, classification)

The legal basis for defining the concepts of “allowance” and “additional payment” is Part 2 of Art. 135 of the Labor Code of the Russian Federation, which determines that additional payments and salary supplements are designed to compensate the employee for difficult or deviating working conditions, as well as to stimulate him to professional and personal growth. Moreover, according to the mentioned norm, they are an integral part of the salary. The listed payments are established by the norms of the Labor Code of the Russian Federation, relevant laws and by-laws, as well as internal documents of organizations in relation to their employees.

It is worth adding that the legislation of the Russian Federation does not make a distinction between the terms “surcharge” and “surcharge”. Thus, when designating such a payment, it is logical to use one of the names that is found in legislative acts or is firmly rooted in practice.

The legislation does not offer a classification by type of existing allowances, however they can be divided into 3 groups, depending on the method of fixation:

1. Established by law with the definition of a minimum or specific amount or accrual mechanism.
2. Defined by law without establishing specific sizes and calculation mechanisms. In this case, their specific size has the right to be established by the organization’s administration.
3. Not designated by law, but encountered in practice.

Additional payments established by law

The norms of the Labor Code of the Russian Federation define the following types of surcharges and allowances(and their size is given directly in the law):

1. For overtime work. The first 2 hours in this case are paid at least 1.5 times more than the usual payment, the subsequent ones - at least double the amount, according to Art. 152 Labor Code of the Russian Federation.
2. For work on weekends or holidays, when payment is at least double, according to Art. 153 Labor Code of the Russian Federation.
3. For working in harmful or dangerous conditions. Here the bonus is at least 4 percent of the salary, according to Art. 147 Labor Code of the Russian Federation.
4. For shift workers. The amounts of allowances in this case, according to Art. 302 of the Labor Code of the Russian Federation, are determined by the Government of the Russian Federation.
5. For work in the Far North and equivalent areas, as well as for work experience in the specified climatic conditions. The specific amounts of additional payments for this, according to Art. 315, 317 of the Labor Code of the Russian Federation are determined by the Government of the Russian Federation.
6. For working at night. The minimum amount of such additional payment, according to Art. 149 of the Labor Code of the Russian Federation, must also be determined by the Government of the Russian Federation.

Additional payments to the salary at the discretion of the organization’s administration, including for professional excellence

Second type of salary supplement specified in the articles of the Labor Code of the Russian Federation, however, neither the Labor Code nor other legislative acts establish any specific amounts or limits for such payments.

This group includes those provided for in Art. 151 Labor Code of the Russian Federation:

• combination allowance;
• payment when expanding the service area (for increasing the volume of work or performing duties in place of another employee while maintaining existing volumes and responsibilities).

Another example of an additional payment, which can also be called compensation, is the possibility of maintaining the average (previous) employee’s earnings when the enterprise develops new types of products, according to Art. 158 Labor Code of the Russian Federation. The right to such an additional payment is provided for by the Labor Code of the Russian Federation, however, in order to implement it, it must be provided for in the internal documents of the enterprise.

Additional payments not fixed by law

As for the third type of salary supplement, then they are not specified in the Labor Code of the Russian Federation or other regulations, but are included in the internal documents of the organization and are accrued to employees monthly. With such bonuses, employers, as a rule, strive to encourage employees to improve their professional level, show greater responsibility for assigned tasks, etc.

The list of surcharges can be very wide, so we will indicate only a few similar examples:

• for having qualifications that exceed those required to perform a specific type of work, professional skills;
• knowledge of foreign language;
• the need to work on a computer more than 4 hours a day, etc.

The specific amount of such allowances and the procedure for their calculation should also be determined by the internal documents of the organization. This necessity follows from the requirements of Part 2 of Art. 135 of the Labor Code of the Russian Federation, which determines that all payments included in the salary must be determined by law or by internal documents of the organization itself.

Additional payments to civil servants and public sector employees

For employees of state (municipal) institutions, allowances and additional payments are determined by law. The procedure for assigning allowances (additional payments) to public sector employees is defined in Art. 144 Labor Code of the Russian Federation. Moreover, we are talking about employees both at the federal level and at the regional or local level. Specific types of additional payments and their size are determined by institutions for their employees in internal documents, taking into account the requirements of legislative acts at the appropriate level (federal, regional or local).

As for employees of the prosecutor's office and civil servants, the system of additional payments and allowances, as well as the amount of payments for them, are determined by relevant regulations. For example, additional payments to prosecutors are established in accordance with the Law “On the Prosecutor's Office of the Russian Federation” dated January 17, 1992 No. 2202-1.

The most common payments of this kind include additional payments:

• for having a class (title), level of skill;
• work experience;
• knowledge of foreign language;
• access to state secrets.

• for military personnel participating in demining, an additional payment is determined in the amount of 1 to 2.5 percent of the salary for the days the relevant work is carried out, in accordance with paragraph 60 of the procedure approved by the order of the Ministry of Defense “On approval...” dated December 30, 2011 No. 2700;
• for employees of the Ministry of Internal Affairs when performing official duties in conditions of increased risk to life, paragraph 14 of Art. 2 of the Law “On Social Guarantees...” dated July 19, 2011 No. 247-FZ, an increase of up to 100 percent of the salary is established (the exact amount is determined by the head of the relevant department).

What payments do labor veterans receive, what are they entitled to for the title of Hero of Russia and other merits?

Additional payments and allowances, as well as various benefits, can be established even if there are special merits to the state. Such payments have a lot of features: they are paid at the expense of the state, made to citizens with a certain status (for example, pensioners), etc.

As for citizens - Heroes of Russia (or the USSR), then, according to Art. 2 of the Law “On Additional...” dated March 4, 2002 No. 21-FZ, a monthly allowance is required in the amount of 415 percent of the social pension (in 2017 - 3,626 rubles 71 kopecks per month).

This Federal Law also determines the amount of payments to citizens awarded other orders and medals and holding honorary titles.

Russian legislation also provides for special veterans' allowances. According to Art. 22 of the Law “On Veterans” dated January 12, 1995 No. 5-FZ, the procedure for paying bonuses and establishing benefits for labor veterans is determined by regional regulations, i.e. the amount of payments varies depending on the region.

As you can see, the current system of additional payments and allowances is very variable. We hope that the classification presented in the article will help you understand it.