Salaries of employees of Russian enterprises should be accrued and paid in accordance with the criteria provided by law. The relevant rules govern the frequency of payments, determining their size, as well as various deductions and deductions. What are the most remarkable nuances of the legislation of the Russian Federation regarding calculation and payment of labor compensation by Russian organizations?
Sources of payroll data
The calculation of the wages of employees of an enterprise is based on a number of sources: these can be both normative acts at the level of laws and local sources of law in an organization. So, when registering a new employee for work, a contract must be signed that complies with the norms of the Labor Code of the Russian Federation.
The order of the director of the company must be attached to it, on the basis of which the employee’s personal card is drawn up and his personal bank account is opened. The document fixes how the employee’s salary should be calculated (by time, piecework or mixed scheme). Other sources that affect the procedure in question are the regulations on the remuneration of the company, as well as the staffing of the company.
Key payroll metrics
The calculation of the wages of workers in Russia can be based on a combination of indicators such as tariffs, salaries, the amount of time spent at work, piecework rates, or values reflecting the volume of output. As we noted above, in Russia the most common two schemes for calculating salaries are time-based and piece-rate.
Features of the first is that a person receives compensation for work, based on the duration of work and the level of qualification. The piece -wage form of remuneration assumes that the employee earns from specific production indicators. Private enterprises themselves choose the optimal form of accrual of labor compensation. But the calculation of the wages of public sector employees is carried out on the basis of legal acts of state and municipal authorities.
There is a version that in commercial enterprises employers are more inclined than budget institutions to include piecework indicators in the salary structure. Indeed, the calculation of the wages of workers at school is rarely tied to specific indicators of the effectiveness of the teacher. But this is quite explainable by the specifics of the work of teachers. Similarly, the calculation of wages of workers in kindergarten, as a rule, is also tied to fixed indicators. At the same time, many private educational institutions still begin to practice elements of calculating salaries, reflecting the effectiveness of teachers according to certain criteria. For example, these may be the results of various tests that students take.
Development of wage systems in organizations
The mechanisms in accordance with which the calculation of the salaries of employees of enterprises, form an independent system. According to the 135th article of the Labor Code of the Russian Federation, its provisions must meet a number of criteria.
Thus, the wording of local sources of norms that are approved by the organization and relate to remuneration mechanisms should be recorded taking into account the views of the union. Also, the conditions of remuneration of labor, which are defined in the contract between the employee and the employer, cannot imply a worse position for the employee than it could be if the criteria contained in the Labor Code of the Russian Federation, other legal acts or a collective labor contract in the organization are applied.
The greatest legal force in relation to the regulation of labor relations is federal law. But when creating a wage system in a company, the provisions of other legal acts, such as decrees of the President of the Russian Federation, resolutions of the Government or individual departments that are part of the executive branch, may be taken into account.
Wage system requirements
In the wage system, it does not matter in which area the calculation of the wages of workers — in a trade organization, in a kindergarten or school — is necessary to approve the way by which the relationship is established between such indicators as the measure of labor and the amount of the corresponding remuneration. At the same time, the provisions of the document should not contradict the regulatory legal acts.
The structure of the remuneration system
On the basis of the method in question recorded in the company, an order is built up within the framework of which the salary of employees is calculated, as well as its various constituent elements. The wage system may include conditions for tariffs, salaries, compensatory compensations, various bonuses, bonuses, allowances, incentive accruals, as well as the procedure for their calculation and distribution to hired employees. As soon as the enterprise determines the mechanism in question, it should be fixed in a collective labor contract or in an agreement at the level of an individual industry.
The practice of payroll
With the piece-wage form of remuneration at the enterprise, mechanisms should be provided within which the corresponding performance indicators of employees are calculated. For example, this task can be solved by team leaders or managers who calculate the volume of production of their subordinates. Documented similar communications can be recorded in orders, acts, route maps.
In the time-based scheme, as a rule, standardized documents are used to record working time, on the basis of which the calculation of the wages of employees is carried out. An example of such sources is the T-12 form. This document is approved by Federal Law No. 129 “On Accounting”. Also, informal types of forms adapted to the production specifics of a particular organization may be introduced at the enterprise. However, the data from them should subsequently be transferred to sources approved by law. It can also carry out payroll in the form of 4FSS. This document was approved by the Social Insurance Fund in 2015.
Time wage features
How, in practice, in the case of the time-based scheme, is the calculation of the wages of workers? An example of an appropriate procedure might look like this.
Suppose, according to internal documents of the enterprise, the daily tariff rate for an employee's position is 800 rubles. Suppose that in March he worked for 22 working days. In this case, his salary will be 17,600 rubles. In order to arrange the payment of appropriate compensation to the employee on hand, it is necessary to withhold 13% from the indicated amount, as well as pay about 30% to state funds - PFR, FSS and MHIF. As a result, a person will receive 15 312 rubles, and the company will pay about 5280 rubles to the funds.
Piecework pay in industry
Piecework rates are common in industry. When using them, tariffs are taken into account in relation to the output of a unit of a specific product. For example, if we are talking about assembled food processors on an industrial line, then the tariff may involve payment of 300 r. for one ready device. If a person collects 3 such devices for his shift, and in total 22 working days in a month, then his piecework earnings will amount to 19800 rubles.
There is one important nuance regarding a procedure such as calculating the wages of workers. The example considered by us above does not take into account the requirements of the Labor Code of the Russian Federation regarding the minimum wage.
Minimum defines legislation
Now it is 5965 rubles. This amount should be paid to a full-time employee, even if, conditionally speaking, he does not collect a single food processor on the line. Thus, in practice, the scheme of labor compensation in the Russian Federation cannot be pure piecework.
Note that the calculation of the wages of workers in Moscow may imply an even greater dependence of labor compensation on the corresponding fixed value. The fact is that in the capital of the Russian Federation a much larger minimum wage is established than at the federal level - 15 thousand rubles.
The calculation of the wages of workers, an example of which we examined, is extremely simplified. Depending on the specific field of activity, the practice of calculating labor compensation may involve taking into account various allowances, bonuses, and bonuses. For example, the calculation of the salaries of educators may depend on the length of service and qualifications of teachers.
The specifics of remuneration in schools
In particular, the following criteria may be present in the structure of labor compensation for school workers:
- salary amount;
- actual load;
- characteristics of the school in terms of harmful working conditions;
- length of service;
- compensation payments (for example, for checking notebooks, class management);
- the location of the region relative to the Far North and its equivalent territories;
- various raising factors (for example, for a scientific degree, position, specifics of an educational institution).
As a result, the salaries of teachers performing very similar jobs can vary greatly.
Deductions
The most important aspect of the calculation and payment of labor compensation in the Russian Federation is the application of tax deductions. The legislation of the Russian Federation provides for a large number of their varieties. Citizens can receive tax deductions through two mechanisms. The first involves the appeal to the Federal Tax Service based on the results of the reporting period - as a rule, this is a tax year - in order to return the personal income tax transferred to the state in the amount established by law. But there is a second mechanism. It assumes that the employer, by virtue of the provisions of the law, may not deduct personal income tax from the salary of an employee within the established values for a certain period of time.
Payroll deduction
Consider an example. A man working in CJSC Comrade Molotoboets bought an apartment for 1.5 million rubles. In accordance with the law, he can return 13% of this amount, that is 195 thousand rubles. The payment of this type of compensation is carried out in relation to the income of the citizen - suppose that this is only a salary. Suppose a person earns 30,000 p. per month. If this is so, then the organization that calculates the wages of workers - CJSC Tovarishch Molotoboets, should generally withhold 13% from the salary, in the example under consideration it is 3900 rubles. But since a person has the right to a tax deduction, this amount legally may not be withheld by the employer.
How many months in a row can an employee receive a salary without deducting fees to the treasury? We divide 195 thousand into 3900, it turns out - 50 months. True, every year a person needs to confirm his right to deduction in the Federal Tax Service in the manner prescribed by law. If he quits and goes to work in another organization, then the corresponding deduction will need to be issued again in connection with a change of job.
It can also be noted that the tax deduction associated with the purchase of an apartment can also be made after the tax period has elapsed - that is, at the same time, based on the statutory limit amounts and deductions made by the employer in the form of personal income tax on employee salaries. For many citizens this option is seen as preferable.
In addition to the compensation associated with the purchase of an apartment, other forms of tax preferences are provided for employees: standard deductions, those deducted for children, as well as payments related to the reimbursement of part of the costs of treatment or study. When calculating salaries, they are also taken into account, but provided that the citizen has confirmed the right to appropriate compensation.
Holding
Another significant component of the formula for calculating the salaries of employees is retention. They can be associated, for example, with the need to pay an employee an alimony, fines and other amounts in accordance with writ of execution. Many organizations can give loans to their employees on preferential terms - in this case, their repayment is most often also carried out in the form of deductions.
Terms of payment of labor compensation
In accordance with the labor legislation of the Russian Federation, salaries to employees must be paid at least 2 times a month. If the calculation of the wages of employees in LLC owned by private individuals, then the organization itself sets the specific intervals between payments. In the case of the budget sphere, the relevant terms are determined in state or municipal legal acts.
Such sources of law can determine the frequency with which the calculation of the salaries of educators, officials, employees of government agencies that solve problems in other areas is carried out. If the employer delays the transfer of funds, then employees are entitled to compensation corresponding to 1/300 of the refinancing rate established by the Central Bank of the Russian Federation for each day of delay in transferring salaries.