The most important role in legal relations involving employers and employees is played by issues related to remuneration. The conditions, formulas for calculating salaries, as well as the timing of their payment in the Russian Federation, can be regulated both at the level of regulatory acts issued by the state and local standards that are developed by employers. What are the specifics of the legal regulation of wage issues in the Russian Federation? What are the legislative criteria for calculating and paying salaries in Russian organizations?
Legislative regulation of remuneration
Remuneration in the Russian Federation is a component of legal relations with the participation of the employer and the employee, which, on the one hand, is regulated by various legislative acts, and on the other hand, its value is determined to a certain extent by the employing company. As in many countries of the world, the Russian legislator intervenes in the relationship between the employer and the employee in the framework of the following list of standardized items:
- minimum salary;
- frequency of payment;
- indexing.
That is, the actual amount of wages is determined by the company, however, provided that it is higher than the minimum level defined at the level of laws and will undergo periodic indexation. Payment is also required within the time period specified in legal acts.
The main source of law governing salary nuances in the legal relationship between employers and employees is the Labor Code of the Russian Federation. It may be amended through the publication of various federal laws. For example, the minimum wage, as a rule, increases every year, the corresponding figure is prescribed in the Labor Code of the Russian Federation through the adoption of acts on making the necessary adjustments to this document. Labor Code of the Russian Federation - this is, in fact, the main law on remuneration. A separate Federal Law outside the Code, which would regulate the corresponding aspect of labor relations, has not yet been developed in Russia.
In some cases, employing companies must also issue local regulations, such as, for example, a regulation on remuneration in a company. Next, we will consider the features of compiling such documents. The main source of law for us is the Labor Code of the Russian Federation. Consider its main provisions governing the terms of remuneration in Russian companies.
The minimum wage at the federal level
Article 133 of the Code fixes the minimum wage that Russian employers must pay to employees. In the Russian Federation, it is determined per month, while in many other countries it is, for example, hourly.
Now in Russia, the corresponding figure is 5965 rubles. True, this is excluding personal income tax in the amount of 13%. That is, a person should receive at least 5190 rubles in his hands. This is provided that he fulfills the standard 40 hours a week.
Average salary factor
Of course, in practice, in most Russian cities and regions, the actual salary is much higher. The average wage in the Russian Federation, according to the Federal State Statistics Service, exceeds 30 thousand rubles. Therefore, at various levels of public discussion, theses are expressed that it would be nice to legislatively increase the minimum wage. At least for the purposes of political propaganda, 2-3 times. In this case, the Russian Federation, according to this criterion - the statutory minimum wage level - will approach countries, for example, Eastern Europe.Now in Russia, the corresponding level is one of the lowest on the continent. Although the actual salary (even without taking into account purchasing power indices) in the Russian Federation as a whole is not lower than, for example, in Hungary or the Baltic countries.
It is believed that the above indicator of the minimum wage is now relevant in terms of mainly tax and fiscal procedures. For example, fixed contributions for entrepreneurs in the PFR, FSS and MHIF are calculated on the basis of the noted monetary value. That is, the relevant provisions in the Labor Code of the Russian Federation no longer have real significance - wages in almost all regions of the Russian Federation are several times higher than the minimum.
The minimum wage in the regions
At the level of constituent entities of the Russian Federation, legal acts can also be issued establishing the minimum wage. True, the relevant documents are in the nature of an agreement. Employers who carry out activities in a particular region have the right not to join it, but only if they write to the competent authorities a motivated refusal. Which should be confirmed, for example, by documents reflecting the company's consultations with the union.
Indexing
An interesting aspect is indexing. The fact is that no legislative provision on remuneration does not include specific recommendations regarding the necessary rate of increase in wages, which Russian employers must adhere to. AT 134th article The Labor Code of the Russian Federation says that indexation due to the presence of inflationary processes should be, but nothing is said about in accordance with which formulas it should be implemented.
It can be noted that in the Labor Code of the Russian Federation it is recommended that private companies issue local regulations that fix the forms and systems of remuneration, according to which the salary at the enterprise should increase with such a frequency.
Payroll Formulas
The actual salary is established by an employment contract between the employer and the employee. Its minimum level is 5965 rubles, the real one, as a rule, is several times higher. At the same time, Russian enterprises may apply different forms and systems of remuneration. Consider the main ones.
One of the most common forms of remuneration is salary. That is, a person, working 40 hours a week on weekdays and resting on public holidays, receives a stable salary, which does not directly depend on production indicators. Piecework wages are also practiced. She suggests that the amount of actual labor compensation will to a certain extent depend on the results of the specialist. In practice, many employers practice mixed forms of remuneration. That is, the actual salary of an employee can be, for example, 70% fixed, 30% dependent on piece-rate component. It happens and vice versa.
There are positions in which only the part that corresponds to the minimum wage by law is fixed. But a person can also earn, as a rule, quite a lot. For example, similar forms of remuneration are common in sales. The fixed part of the person’s salary in such cases is small - just within the minimum TC. But over this indicator, an employee can earn amounts sometimes several tens of times more.
Officially in the Russian Federation there is no hourly pay. However, many employers practice it in fact, since this is not expressly prohibited by law (if other requirements are met - by the minimum amount and timing of payments). In this case, for example, the piece-bonus component of the salary with a fixed payment equal to the minimum defined in the Labor Code of the Russian Federation may depend on the number of hours spent at work. And so it turns out that wages will actually be hourly.
It can be noted that at various levels of discussion, theses are often put forward that hourly wages should be fixed in the Labor Code. Those types of remuneration, according to the authors of the relevant ideas that are spelled out in the Labor Code of the Russian Federation now, do not reflect the realities in the Russian economy. Moreover, they note, in developed countries, hourly wages are standard practice.
Payment terms
Having considered the main types of remuneration in the Russian Federation, we will study the aspect that reflects the timing of settlements between employers and employees. The main source of information for us is the 136th article of the Labor Code of the Russian Federation. What the Labor Code clearly prescribes to employers is to pay salaries at least twice a month. You can more often. Specific dates should be included in the local regulation on remuneration of employees. If the day of payment coincides with a weekend or public holiday, then the salary should be transferred on the next weekday. Regarding holidays, the employer must list them 3 days before the person goes on vacation. In practice, many employers divide the salary into two parts - the advance payment and the main volume of payments. The first part can be transferred to employees, for example, until the 15th day, the rest - until the end of the month.
Holding
In some cases, part of the cash from an employee’s salary may be withheld. Legislation defines several reasons for this. As a rule, the corresponding procedure reflects the employee's debts to the employer. Their origin may be different. For example, part of the salary is withheld if a person has not fully paid the advance or received more vacation pay than was expected by the standard formula. In general, no more than 20% of the monthly salary can be withheld. But the law also provides grounds on which the corresponding indicator should increase to 50%.
Civil Service Salary
A significant percentage of employers in the Russian Federation are state and municipal authorities, as well as various institutions that are subordinate to them. The same provisions of the Labor Code of the Russian Federation are relevant to them as for private organizations, however, the salary nuances in the civil service can be characterized by some features. Consider them.
For example, the salary of civil servants cannot be lower than the base salaries established by the Government of the Russian Federation, or the rates for specific professional qualification groups. Correspondence of the salary level to the required criteria is ensured by the budget of the corresponding level - federal, regional or municipal.
The system of remuneration established in a particular state or municipal institution may be determined by the provisions of various tariff-qualification directories, which reflect the specifics of positions and professions. Also, recommendations of the competent authorities, trade unions and other public associations may be taken into account.
Professional qualification groups are categories within which workers and employees are united according to a number of criteria reflecting the specifics of the work actually performed. They are approved at the level of federal departments that are responsible for the implementation of state policy in the field of labor relations.
Salary regulation as a local regulatory act
Many enterprises fix the conditions of labor compensation by issuing a local regulation on remuneration. Consider the specifics of this document. What is it for? Is its adoption mandatory?
Some lawyers believe that the legislation does not provide for direct requirements to approve the provision on remuneration for employers. But in practice, this document, as a rule, can be very useful. It often happens that it requires labor inspection.The presence of such documents as the provision on the remuneration of employees and other local regulations, which, it would seem, are not required by law, nevertheless increases the rating of the enterprise in the eyes of creditors and potential investors.
The type of normative act under consideration is approved by the director of the organization. The main task that this document is called upon to fulfill is the regulation of the salary calculation formulas adopted at the enterprise, as well as presenting them in a way that is understandable to employees. The regulation on remuneration of labor, as a rule, is a document combining wording from other sources - for example, the Labor Code of the Russian Federation, labor contracts or internal regulations.
What could be the structure of the document in question? Lawyers recommend that it reflect first of all the size of tariff rates for posts, as well as the size of salaries established for specific specialists. If the formula for calculating wages implies a piece-and-premium component, then the rules on the use of relevant indicators should be fixed in the regulation on wages. Many enterprises prefer to form the document in question of four sections: tariffs, salaries, allowances, and bonuses.
A change in the provision on remuneration of labor can be carried out by the enterprise quite freely - as a rule, there is no need to coordinate it with any supervisory authorities in the field of labor relations. However, it is advisable to correctly draw up the appropriate procedure. As a rule, adjustments to the document in question at enterprises are made through orders signed by the head. Likewise: new provisions on remuneration, replacing those that are outdated for some reason or require significant processing, are also enforced through a local order of the director of the company.
