The state is trying to establish its standards in absolutely everything, so that it is easier to control all spheres of activity of citizens. But there is an exception to each rule. So, it is believed that the salary should be no less than the minimum wage. This confirms the law, but in practice it may turn out to be completely different. The most interesting thing is that it will be completely legal.
The concept of abbreviation
The minimum wage is the value of the minimum wage established by the state.
In fact, it is determined at the federal level, but each region has the right to establish its own standards, which it does, trying to adhere to them in calculating wages to employees. They are guided by the minimum wage level not only when calculating the minimum income, but also when determining the amount of many benefits throughout the country. No citizen should sell their labor for less than the minimum established by the state, but in reality a salary lower than the minimum wage takes place under certain conditions.
As of January 2018, the value of the “minimum” at federal damage was determined at 9489 rubles. In January of the same year, the minimum wage was increased to 11,163 rubles throughout the country. It is important to note: if a region has its own minimum wage standards, then it cannot be less than that established by the state, but only more. Every year the amount is growing and will soon be equal to the cost of living.
Interesting fact
Not everyone knows that the minimum wage set at the state level is still less than the cost of living, also determined by the government. In order to purchase a minimum set of goods and services, as well as pay a communal apartment for living in the country, a citizen must earn more than the minimum payment. A salary of less than the minimum wage cuts human needs even more.
The authorities understand that this should not be, and whenever possible try to increase the minimum wage level, but constantly refer to the difficult economic situation in the country.
Subsidies and various benefits are paid to socially vulnerable categories of citizens as material support. According to statistics, only 13% of those in need in the country.
Regional minimum
Could there be a salary less than the minimum wage in individual subjects of the state? You should be aware that the regional authorities have the right to draw up a special agreement with the state and determine their own analogue of the minimum wage, already called the minimum wage (MW). If you follow the articles of the law, its size cannot be lower than the minimum wage. Is it possible to pay wages less than the established regional level? There is no definite answer, since there are exceptions too. For example, if the employer did not provide the employee with a signature agreement on income at the level of the subject, and not the state. You can also lower the income of workers throughout the enterprise at once, but in reality this rarely happens. The fact is that the employer is obliged to provide compelling, documented reasons for his difficult economic situation, which the authorities must take into account. In practice, such a move is used very rarely. Specialists generally do not recommend resorting to cost savings for their employees.
So, not many regions differ in their norms from federal ones. Some raise the payment only to 11,200-12,000 rubles. A significant difference is observed in Moscow and St. Petersburg. There, the "minimum" is 18742 and 17000, respectively.
The composition of the salary
To understand whether they can pay less than the minimum wage, you need to figure out what salary consists of.
So, the salary includes:
- Salary.
- Incentive payments.
- Compensation.
Among the latter should include surcharges for difficult working conditions, night shifts, poor climate, and so on.
Incentive payments are bonuses for the implementation of the plan, for seniority, bonuses based on the results of a quarter or a year, and other bonuses.
Compensation for unused vacation, in connection with the dismissal or for a business trip does not apply to wages, so the presence of such a bonus does not affect the size of other components and only increases the standard salary.
Features of the concept
Now it should be understood that the salary and minimum wage are different concepts. The tariff rate is only part of the salary. Therefore, it may well be less than the "minimum". The fact is that the entire salary is also formed from various allowances. In the end, the employee receives a sufficient amount, so the salary less than the minimum wage is not contrary to law. Directly monthly wages cannot be less than the established federal level.
In a similar situation, where the salary is the entire salary, without additional payments, the tariff rate cannot be less than the minimum wage. Can there be a salary with a salary less than the "minimum wage"?
Of course, but only if its total size reaches the minimum acceptable level of wages. In practice, almost all enterprises use additional allowances in calculating the remuneration of their employees, so the meager salary is quite legal.
All income is less than the minimum wage
It should be noted that in some situations the entire monthly wage may be less than the established federal level. The Labor Code has the clause that it is unacceptable to pay citizens less than the established value, but subject to the fulfillment of all the norms and working out the required time. If an employee has to work 160 hours a month or, for an unlimited amount of time, fulfill a certain norm, then he will receive a full salary only if these conditions are met.
Could there be a salary less than the minimum wage if the employee is part-time? Of course, yes, but with the correct proportions. If an employee is involved only half the set working day, then he receives a salary in the amount of 50% of the norm. In order for the state to not have any questions for the employer, it is necessary to have documentary evidence that the employee is registered on a part-time basis. Can the salary of a civil servant be less than the minimum wage? Naturally, subject to similar conditions, employees of state enterprises and private individuals are equal.
Income tax
Under the law, absolutely all incomes of individuals are taxed at a rate of 13%. The employer is directly responsible for the payment of personal income tax. The most interesting thing is that the tax is calculated from the already formed wages with all allowances.
That is, having accrued to the employee an amount equal to the minimum wage, the employer further calculates the tax from it. As a result, the employee receives on hand income 13% less than the required minimum. According to the law, even the minimum wage does not exempt a citizen from paying tax, so salaries accrued below the minimum wage cannot be. However, a worker can receive a salary less than the minimum minimum for completely legal reasons.
Salary calculation
In order to independently determine whether the employer is correctly charging their employees, you first need to find out if the region has set its own minimum wage. After this, it is necessary to calculate whether the entire temporary norm has been worked out in a month or whether the plan has been implemented (depending on the conditions of a particular enterprise).
If there is no own salary level in the region, then all workers in this territory should receive a salary of at least the federal minimum, but subject to the remaining requirements. Among them - the amount of work, labor standards and established hours. If all of them are observed, then the amount of income cannot be less than defined by law. If, while fulfilling the labor standard, the employee did not work all the required hours, then the salary will be calculated in accordance with the percentage of the worked out time to the mandatory. Thus, income can be 90% of the minimum wage, and 40%.
An employer can set employees a salary below the minimum income level only if the workers are sure to receive allowances, which will increase their monthly income.
Could there be a salary less than the minimum wage for other reasons? In addition, penalties imposed by the employer may be reduced in the form of fines. Thus, on paper the salary will be accrued in full, but then certain amounts are deducted from it. As a result, the employee will receive a salary less than the minimum established by the state.
Responsibility
A state violation is the payroll of employees less than the minimum wage. Is it possible to pay a salary without observing these requirements? It is theoretically possible, but in practice, any of the employees has the right to complain. Then the government will immediately punish the offender. Administrative measures are used for this. When a violation is first discovered, inspectors can only issue a warning, or they can be fined immediately.
Repeated violation of the Labor Code threatens more serious sanctions in the form of an increase in the size of the fine, disqualification of officials for several years and subsequent regular monitoring of the documentation of the enterprise.
Fines
Officials of companies or individual entrepreneurs guilty of incorrect accrual of income are fined for the first time in the amount of 1-5 thousand rubles. The entire enterprise at the same time additionally pays the state an amount of 30-50 thousand rubles. Legal entities pay more. Their fine is determined by 50-70 thousand rubles.
What if the salary is less than the minimum wage? In order to punish an unscrupulous employer, employees should complain to the appropriate services as soon as it has been discovered that they are accruing less than the amount established by the state. Of course, before this, all the nuances in accounting should be clarified, since it is quite possible that such accrual is justified and lawful.
Surcharge to employees
There are situations when employees, subject to all the conditions of the employment contract and contract, are paid a salary below the federal minimum. If, even taking into account all the allowances and the deduction of tax, the amount still remains insufficient, then the employer is obliged to pay the employee the amount that is missing to the minimum wage. Such errors happen quite rarely, but sometimes it happens that the salaries of some employees are calculated incorrectly. To clarify the circumstances, you first need to contact your company. If the parties do not agree, then you should contact the government.
Problems of the Northern Regions
To date, the minimum income of workers established at the federal level, even in the northern regions, is equal to the total for the country (a little more than 11 thousand rubles).
Employers can directly adhere to these standards or set salaries for employees on the basis of the wage in the region is absolutely legal. Income is established at the level of the region in which the employee is directly involved, and not of the locality where the company is registered. If the employer does not write an official cancellation of the agreement on the payment of salaries to employees according to regional standards, then he automatically agrees with them. Previously, all allowances due to workers in the Far North were included in the minimum wage. Therefore, many employers were cunning when calculating, lowering the tariff rate of employees, so that the final income fits into the established norms, but does not greatly exceed it. Since last year, the Constitutional Court has ruled that polar allowances be accrued only in excess of an already accrued salary with all other bonuses and incentives.
Conclusion
We examined whether it is possible to get a salary less than the minimum wage legally. We also explained what conditions are required for this. The main reasons for deviations from the norm are part-time work, failure to comply with labor standards or the deduction of personal income tax from the accrued minimum wage. Salary may be less than the minimum in many cases. The salary can be higher than the established minimum wage if it is calculated on the basis of the regional level. Also, the difference in income may be for employees working in the same enterprise, because the salary for all is different.