An employee with a degree is a very good indicator for any company. But, not all accountants know how to properly pay premiums for academic degrees of their employees. The salaries of employees in budgetary institutions are not too large, so the additional payment for an academic degree is an excellent bonus to the basic salary.
Academic ranks and degrees is a system of qualifications in science and higher education that ranks pedagogical staff on the steps of an academic career. An associate professor is a candidate of sciences, and a professor is a doctor of sciences. Engaging employees with advanced degrees improves the quality of education and expands research work. Legal advice online will help to understand all the intricacies of paying premiums.
The payment procedure is spelled out in two regulatory documents - the Federal Law of Russia "On Higher and Postgraduate Education" and the Government Decree "On the establishment of percentage premiums for academic degree and (or) academic rank." Federal law provides a 40% bonus for the position of associate professor, and for the position of professor - 60%. The degrees of a candidate of science and a doctor of science include an allowance of 3000 and 7000, respectively. The government decree provides for academic degrees for internal affairs officers, the penal system, the fire service, customs officers, employees of departments to combat drug trafficking, as well as contract soldiers. The bonus is considered as a percentage of the salary for a military post and amounts to - 10% bonus for the degree of candidate of science and the title of associate professor and 25% bonus for the degree of doctor of science and the title of professor.
In order to receive a premium for a degree, it is necessary to comply with certain requirements. Firstly, the employee should be in a full-time position, and secondly, the institution, among other things, should clearly relate to the federal budgetary institutions of science or to federal higher educational institutions, regardless of departmental affiliation. The third condition is that a scientific degree should be provided for by tariff and qualification requirements.
In 2007, the Ministry of Education and Science specified the procedure for paying premiums. The posts of rectors, vice-rectors, heads of educational institutions and postgraduate students began to be considered administrative and premiums for academic degrees in this case are not provided. To receive allowances, managerial hours must be assigned to management positions. Surcharge for a scientific degree is provided only in case of teaching a discipline according to the profile of a scientific degree.
For accounting of scientific workers, in addition to the employee’s personal card, the “Scientific and scientific-pedagogical work employee’s registration card” is used, it is filled in by the personnel officer on the basis of supporting documents - diplomas and certificates and other similar documents.