Any work must be paid. This is the basis of the modern social system. The harder and more painstaking the job, the higher the salary. This principle is also present in work that requires any special skills. From all of the above, such a concept as surcharges and surcharges follows.
The origin of bonuses and wage increases
First of all, such allowances and co-payments are often used by the employers themselves. After all, the higher the salary, the greater will be the return and zeal of employees of enterprises and institutions. Summarizing all the allowances and surcharges, the employee will consciously try not to lose his job and complete all tasks in accordance with the requirements. That is, in this case, the principle of incentive wage increases works. This principle is often used in places of great competition among employers, in the event of a shortage of personnel for a particular workplace or a certain specialty.
In addition, there are categories of citizens, surcharges and allowances for wages which are fixed at the legislative level of specific regional territories. In this case, local authorities and self-government bodies have the right to decide which categories of citizens may receive allowances and which may not. Therefore, the exact list of wage increases must be clarified for each specific region, because they can vary significantly.
The legal framework of surcharges and allowances
The Labor Code of the Russian Federation establishes a list of norms that relate to aspects of payroll calculation. For example, Art. 133 of the Labor Code prohibits the employer from setting a wage lower than the minimum wage (minimum wage). Art. 143 of the aforementioned code establishes the obligation of the employer to take into account the size of tariffication of tariff networks or categories of employees when calculating wages. Art. 135 of the Labor Code of the Russian Federation assigns the employee the right to incentive and compensatory salary increases by the employer or the state in accordance with the local internal acts of the enterprise. That is, the issue of calculating the salary itself and the corresponding surcharges and allowances is very imperative and practically leaves no choice for the employer.
The list of allowances is established both at the legislative level of the entire state, and at the regional legislative level. Some rules governing the issue of payroll are directly established in laws and by-laws, and some are not established in the legislation, but must be established in the local internal acts of the enterprise, according to which the director or other authorized person has an obligation to issue an order for a salary supplement circuit board.
Who can count on surcharges and allowances
Despite the fact that surcharges and allowances are related to wages, not all workers can count on additional material support. The fact is that labor relations are regulated not only by labor law. Workers who work on the basis of a contract, for example, are not entitled to allowances due to the fact that such an agreement relates to civil law relations. From such a relationship it follows that salary is a reward for the work done, and the size of this remuneration is clearly stated in the contract. Because of this, the employee does not have the right to rely on an amount greater than prescribed in the contract. The same principle applies to agency contracts, and to any other civil law contracts.
Determination of premiums
It is worth noting that surcharges and allowances are different concepts. Premiums - this is additional material support that an employee can count on for:
- Long service, that is, work in the same enterprise for a certain period of time or for work in the same industry or specialty during this time.
- Different classes and categories of specialty, for example, drivers of the 1st class will receive salaries with a bonus, unlike drivers with a lower rank or without it. But it is worth noting that a lot depends on the classification of district wage increases and local internal acts of the enterprise.
- Overfulfillment of the enterprise’s work plan, in connection with which bonuses can be paid by the employer.
Determination of co-payments
Supplements - this is additional material support for employees, which is established at the legislative level for certain features of the labor of the corresponding employee. An employee may receive a supplement to wages for work on weekends, overtime hours performed for another employee who was absent from the workplace. This also applies to hazardous conditions and work at night. For the most part, these surcharges are mandatory and clearly spelled out in the legislative framework of the Russian Federation or prescribed by legislative acts of local government bodies and local self-government bodies.
Varieties of surcharges and allowances
It is worth noting that, despite the types of allowances for wages or types of surcharges, all of them at the same time can be of various kinds: stimulating, compensatory, related to the working condition and compensatory, related to the work regime.
In various cases, both allowances and co-payments may be either mandatory or at the request of the employer. The issue of surcharges is somewhat simpler - it is fixed at the federal level and, if the condition for the premium is included in the legislative framework of a certain region, then they must be paid in any case. If this condition of surcharge is not in the law of the regional level, then if payments on this basis will be, then not as surcharges, but as surcharges.
Bonuses and co-payments that are mandatory for payments
There is no clear definition in the law what premium and at what enterprise will be obligatory for payment. For example, seniority benefits are not mandatory for employers. But until the territorial bodies of state power or bodies of local self-government decide that in certain specialties or in certain institutions such allowances will be mandatory. At the same time, work experience is considered obligatory for calculating the allowance for teachers, doctors and employees of many other social services.
The same situation is with premiums for class and rank. In most cases, it is optional. Only if there is no such provision in the local internal acts of the enterprise. Local authorities and local governments in certain situations may oblige the employer to introduce such provisions in internal acts. Therefore, for each region and for each enterprise, there is a framework for the “mandatoryness” of allowances and surcharges.
Incentive allowances
Such allowances are most often used by the employer as a reward for a particular employee for productivity and work efficiency. This is done so that in the future the employee does not reduce his work performance. The size and the list of conditions for the payment of incentive allowances are not enshrined anywhere in the law, therefore, the payment of such an allowance and the size of the allowance for wages are completely dependent on the employer. Sometimes the list of incentive allowances is fixed in the local internal acts of the enterprise so that employees know what they need to do to receive an incentive allowance.
Types of incentive allowances
As already mentioned, there is no clear and concrete list of incentive allowances. But more often than not, employees receive wage increases in the following cases:
- if the employee has access to any secret at the state level;
- for work performed at a professional level;
- in case the employee combines several jobs or positions;
- experience;
- in some cases, incentive allowances are due to those who are fluent in several foreign languages;
- if the employee has received any degree;
- for the special working conditions of a civil servant.
Area premium factors
The fact is that the same work, which is carried out in different climatic conditions and in different areas, can be paid in different ways. For this, the district wage premium coefficients were introduced. For example, in the north, where severe climatic conditions not only impede any activity, but also pose a threat to the life and health of workers, there are allowances.
For employees working in such conditions, allowances are not only provided, but are also mandatory for payment by employers. This provision is enshrined in the Labor Code, namely in articles 146 and 148. It is worth paying attention to the fact that this applies not only to climatic conditions. Any working conditions, both external and internal at the enterprise, which pose a danger to life and health, are already a reason for additional material payments.
Interest allowance
As with the district coefficients, with the percentage premiums the situation is approximately the same. At the state legislative level, certain districts, regions and republics are established in which a percentage premium is charged. As a rule, these territories include the most remote settlements from urban centers. It can also be enterprises that are far from any settlement at all. Such places of work include oil rigs at sea or communication stations in the mountains, where, to save resources, workers work in shifts for several days, or even weeks in a row. The fact is that without such percentage wage increases, there would be no one willing to work in remoteness from settlements and civilization. Therefore, as a bonus, the percentage premium with an average of 60-80 percent significantly increases the amount of wages. And if working conditions are dangerous for the life and health of the employee, then the percentage premium along with the district coefficient increases the value of wages several times.
Payroll example
To make it clear how bonuses are paid to employees, we will consider the calculation using one specific example. Note that both accountants and employers are not guided by the monthly and daily salaries, but by the hourly wage scale. For example, an employee with a tariff scale of 100 rubles per hour for a certain month worked 160 hours. A salary of 16,000 rubles is payable. After that, those hours that have been worked out with the conditions of allowances are taken into account. Suppose that at this enterprise, for an overnight work, the surcharge is 50%. And our employee out of 160 hours worked 20 hours at night. In this case, we multiply these 20 hours by half the value of the tariff grid: 20 * 50 = 1,000 rubles. It turns out that taking this allowance into account, the employee will receive 17,000 rubles per month. And if he also worked on holidays, then, as you know, the double rate for work on holidays is established at the legislative level. Therefore, if an employee worked 12 hours on holidays, then 12 * 100 = 1,200 rubles will be added to the total amount of wages. Total, with all allowances and surcharges for 160 working hours, of which 20 were performed at night, and 12 on holidays, our employee will receive 18,200 rubles.