The article contains a sample regulation on the remuneration of employees for 2020. It can be downloaded for free at word format. It will be useful to check the current form, which complies with all labor laws.
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The Importance of Workers' Compensation Regulations in 2020
Employers are required to pay their staff. In any company, the salary includes:
- payment for work performed;
- compensation payments (for example, for special conditions labor);
- incentive payments (in particular, bonuses).
At the same time, the details and features of remuneration remain at the discretion of the employer. Therefore, a company or individual entrepreneur, if they want to hire personnel, must establish their own remuneration system and document it.
The employee benefit system can be enshrined in a local act or collective agreement. But most often the rules on payments are set out in a specialized form - the Regulations on Remuneration. It is issued not only by companies, but also by entrepreneurs who have employees.
The company or individual entrepreneur must bring the wage regulations to the attention of all employees upon hiring them - against signature. If it turns out that the staff were not familiarized with the document, the employer faces a fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation:
- entrepreneur - from 1000 to 5000 rubles;
- company - from 30,000 to 50,000 rubles,
In addition, the director will be additionally fined in the amount of 1,000 to 5,000 rubles.
Therefore, it is important for the employer to have confirmation signatures from employees. They can be collected:
- in a special familiarization magazine;
- or on familiarization sheets attached to employment contracts;
- or on the familiarization sheet attached to the Regulations on remuneration.
The latter method is preferable. If the provision is stitched, numbered along with the familiarization sheet and sealed, then it will be easy to confirm that the employee has read it. The familiarization sheet is a regular table containing the surname and initials of employees, their signature and the date of familiarization.
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Salary Regulations Form 2020
In 2020, the provisions on remuneration of workers remain virtually unchanged. As before, the document consists of:
- from general provisions (what issues are regulated by the Regulations, on the basis of what laws it was adopted, etc.);
- main part (details and features of remuneration);
- final provisions (how and when it comes into force, to whom it applies, how to amend, supplement the Regulations, etc.).
To make it easier to navigate the text, the main part of the Remuneration Regulations usually consists of several semantic parts, for example:
- wage system;
- official salary;
- additional payments;
- allowances;
- bonuses;
- material aid;
- calculation and payment of wages;
- salary indexation;
- employer's responsibility. Here we're talking about about the consequences for the company or individual entrepreneur if they do not pay or delay wages. Firstly, the employer will be fined (individual entrepreneur - in the amount of 1,000 to 5,000 rubles, company - in the amount of 30,000 to 50,000 rubles). Secondly, the directors will be punished with a fine in the amount of 10,000 to 20,000 rubles. In addition, employees may not report to work if the delay exceeds 15 days.
In order for the wage regulations to remain relevant and always comply with the law, it is important for employers to take into account changes in labor legislation in a timely manner and reflect them in the document.
Regulations on remuneration and bonuses for employees: sample 2020
The following form of wage regulations is only one of the possible options. Depending on the remuneration system, the list of additional payments and allowances for a particular employer, the document will be different, sometimes more concise.
- Find out how to correctly draw up a provision on bonuses for employees >>
- See how to draw up internal labor regulations (sample)>>
- See correct inner
If the number of employees of the company does not exceed 15 people, and the annual income is 120,000 rubles, then a regulation on payment and bonuses for employees does not need to be drawn up. Are you sure this is a true statement?
From the article you will learn:
Is the provision on remuneration of workers and bonuses for workers mandatory?
It is the responsibility of each organization to establish wage systems . This is provided for in Article 135 of the Labor Code of the Russian Federation. The employer must document the chosen wage system. Relevant provisions must be made:
to the collective agreement;
local act of organization.
Thus, the employer must choose a remuneration system and enter information about it into the collective agreement or local act. In this regard, it does not in itself have the status of a mandatory document, but only on condition that the relevant provisions on the remuneration system are included in collective agreement or local act.
Don't miss: the main material of the month from leading specialists of the Ministry of Labor and Rostrud
How to draw up a Remuneration Regulation + ideal sample 2018.
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In small non-industrial enterprises, working conditions which are characterized as office-based, most often employers are limited to a collective agreement in order to literally stipulate in just a few paragraphs all possible aspects of remuneration.
How feasible is it to combine certain aspects? payroll employees in one document, the employer can decide independently, based on established practice, specifics production activities and the payment system that has been formed at the enterprise.
In the case when it is decided to combine the conditions and requirements for remuneration and bonuses for employees in one internal act, it will be necessary to carefully consider all the nuances and consolidate them at the local level.
How to draw up a position and bonuses and remuneration
So, as we said above, formally the Regulations on remuneration and bonuses are not mandatory document organizations. This explains the absence of special legislative requirements for the execution of this local act.
Meanwhile, in the Regulations mandatory The issue of the remuneration system chosen in the organization must be resolved. We consider it necessary to dwell on the types of possible options in more detail.
Most often, organizations choose time-based or hourly wage system . This means that the time worked by the employee is taken into account when calculating wages. In this case, the salary is calculated based on the salary or tariff rate. Despite the fact that both of these remuneration options are used in a time-based system, the salary and tariff rate have fundamental differences.
The fact is that the salary is paid for the employee’s work during the calendar month. And the tariff rate is for a different period of time, for example, a day or an hour. These differences are given in Article 129 of the Labor Code of the Russian Federation. Common for salary and tariff rate will be that they are established in a fixed amount and are necessarily reflected in employment contract with an employee.
Salary size
If an organization intends to include bonus issues in a separate local act, it should develop . In this case, the document will need to include only those issues that are directly related to bonuses for employees.
This document is one of those in respect of which the Labor Code establishes the condition of mandatory agreement with the trade union organization. If the organization has a primary trade union organization, the Regulations must first be agreed upon with her. In its absence, the document is agreed upon with another representative body of workers. But if there is no such body, an approval visa is not placed on the Regulations - it is enough that it is approved by the head of the enterprise.
And when hiring, all employees must be familiarized with the Regulations on remuneration and bonuses against their signature.
In 2019, officials and judges announced new rules for calculating salaries. The experts prepared sample entries for the wage regulations according to the new rules and told us how to develop and approve the document.
From the article you will learn:
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Regulations on remuneration: specifying new rules
Calculation and payment of salaries, allowances and bonuses is an important aspect of the activities of any enterprise, strictly regulated by law and local regulations. In order to establish a uniform payment procedure and effectively interact with personnel on remuneration issues, it is recommended to develop a special regulatory act.
Please note that the provision on remuneration of employees is not considered a mandatory document from the point of view of the law. The official salary, salary payment dates and other conditions can be specified in the employment contract, and the rules for calculating bonuses and compensation can be specified in the collective agreement. But the presence of a single document with clearly formulated payment algorithms reduces the risk of conflict situations.
Crib. How to indicate the components of a salary in an employment contract
In 2018, HR officers made massive changes to the salary regulations. This is due to the new rules for calculating wages and the new resolution of the Constitutional Court of the Russian Federation on new rules for the payment of additional payments (Resolution of the Constitutional Court of the Russian Federation dated June 28, 2018 No. 26-P).
Important changes that need to be made to the Regulations on remuneration
Change #1. Rewrite the clause on employee additional payments
The phrase about calculating additional payments from salary is now considered a violation. This applies to cases where, in addition to salary, employees receive permanent compensation, for example, for intensity, for knowledge of a foreign language.
The Constitutional Court in its resolution dated June 28, 2018 No. 26-P noted that Labor Code establishes the minimum wage for work on a weekend or holiday. But this does not mean that other allowances do not need to be taken into account. Rostrud has extended this rule to pay for work overtime and at night (response dated 08/02/2018 on the website onlineinspektsiya.rf).
Change #2. Change the clause about comparing wages with the minimum wage due to overtime
Hours worked overtime are not included in the minimum wage (letter of the Ministry of Labor dated September 4, 2018 No. 14-1/OOG-7353). Perhaps your wage regulations do not specify which payments are summed up for comparison with the minimum wage to calculate the additional payment to the minimum wage.
Write it like this: « Wage for a month, an employee who has fully worked the standard working time and fulfilled the labor standard cannot be lower than the minimum wage. If the salary of an employee who has fully worked the standard working hours during this period and fulfilled the labor standard is below the minimum wage, he is given an additional payment up to the minimum wage. When calculating additional payments up to the minimum wage, the amount of payments for comparison with the minimum wage does not include payment for overtime work.”
Change #3. The regional coefficient and the northern bonus can no longer be included in the minimum wage
The Constitutional Court, in its resolution No. 38-P dated December 7, 2017, established that the regional coefficient and percentage bonus cannot be included in the minimum wage. This decision came into force immediately, which was confirmed by the Ministry of Labor in a letter dated 06/04/2018 No. 14-1/10/B-4036.
Therefore, if the previous rule applies in your Regulations, remove this paragraph from the document.
Regulations on remuneration: sample document
Labor legislation does not establish a standard form for the Regulation on Remuneration, so an organization can draw it up in any form, taking into account the specifics of its activities.
As a rule, the Regulations on remuneration and bonuses for employees include the following sections:
Table. What sections should be included in the Regulations on remuneration?
|
Section title |
|
|
Reinforces the goals and procedure for using the document, contains definitions of the main concepts used |
|
|
Briefly describes the features of the payment system chosen by the employer (time-based, time-based-bonus, piece-rate-bonus, etc.) |
|
|
Official salary |
Establishes the payment procedure for the organization official salaries for all positions |
|
Installs different kinds additional payments - for overtime or night work, combining professions, going to work on weekends and holidays |
|
|
Allowances |
Establishes salary bonuses - for qualifications, long work experience in the company, etc. |
|
Bonuses |
Establishes regular and one-time types of bonuses |
|
Material aid |
Establishes the volume and terms of payment of financial assistance to employees |
|
Salary calculation and payment |
Determines the procedure, grounds and exact terms of payment of wages (including so-called vacation pay) at the enterprise |
|
Salary indexation |
Establishes the timing and procedure for indexing salaries taking into account the increase in consumer prices for goods and services |
|
Employer's liability |
Indicates the employer's responsibility for late or non-payment of wages |
|
Final provisions |
Reflects the validity period and procedure for applying the document |
Standard sections can be modified or removed. For example, if you need to develop a security company that does not pay financial assistance to employees, a labor safety regulation is drawn up without the seventh section. Company using bonus regulations, can safely exclude the sixth section of the template so that regulations are not duplicated even partially.
Important! When creating a document from scratch, it's easy to miss important detail or incorrectly calculate the timing of payment of wages, which by law must be paid strictly twice a month.
Table. Salary payment terms
The rule on wage indexation is often overlooked. Organizations determine the procedure for indexing salaries independently. It may correspond to the officially established consumer price index for the whole country or in a particular region, the amount of inflation, the increase in the cost of living of the working-age population, or other indicators reflecting rising prices for goods and services.
Regulations on remuneration (fragment). Salary indexation
How to agree on and approve regulations on wages and bonuses
The draft document is not approved immediately. It must first be agreed with officials those responsible for calculating and issuing wages to personnel: chief accountant, head of the financial department, head of the personnel department.
If the organization has a trade union or any other association representing the interests of workers, another stage is added. Any local acts related to wages should be agreed upon with the trade union in the manner prescribed by Article 372 of the Labor Code of the Russian Federation. And only after a positive decision from the union is the regulation sent for approval to the head of the company.
After agreement with the representative body, the Regulations should be approved by the head of the organization. You can approve a document in two ways - by issuing a separate order or putting the appropriate stamp on the document itself, at the top of the sheet.
Then familiarize yourself Submit with the text of the Regulations of the organization's employees against signature (Part 3 of Article 68 of the Labor Code of the Russian Federation). To do this, you can, in particular, keep a sheet for employees to familiarize themselves with the Regulations, where employees will put their signatures.
How to indicate bonuses in salary regulations
If the employer has not developed a separate provision on bonuses, it is worth adding the corresponding section to the provision on remuneration. Using a standard template, make the necessary additions to the bonus section. Write down the terms of bonuses, indicate how much bonuses are paid and how regularly this happens.
The more transparent the bonus system, the more precise the wording used, the lower the risk of claims from employees who feel that they were unfairly deprived of a bonus or were paid insufficiently. Make sure the incentive payments section reflects:
- types of bonuses paid to employees;
- sources of funding for the bonus fund;
- specific bonus indicators;
- conditions for reducing or canceling bonus payments.
Do not forget to familiarize all employees with the document and sign it in an introductory sheet or a special journal.
The employer himself decides which remuneration system to establish in the Regulations on remuneration. To ensure that neither the labor nor the tax inspectorate makes any claims regarding the procedure for paying wages, clearly state the conditions regarding the terms of payment of wages and the indexation of wages. Familiarize employees with the adopted Regulations against signature.
Regulations regulating the basic principles of remuneration of workers - legally enforceable normative document . It combines the dynamics, specifics and time parameters of payments adopted by the enterprise, organization, principles of material accruals, methods of indexation and others important questions relating to monetary settlements between two parties to the labor process - the employee and the employer.
Why is it necessary and is it possible not to register?
The situation is classified as internal regulatory and administrative act regulating one of the main activities of the organization.
Its goal is not just writing indicate the principles and systems used for accrual of cash settlements with employees, which are a legal measure of remuneration for the work performed by them. An equally important task is to legally establish the procedure for incentives and the rules for material remuneration of people.
If we consider the issue from the point of view of legal state policy, the document sets itself the task of securing in paper form all payment mechanisms accepted and applied in practice labor activity team.
The main function of paper is informational. It consolidates all actions aimed at employees receiving monetary remuneration for their work in all its forms and manifestations.
If the company is large and has branches, this document may consist of hundreds of pages. In this case, it is structurally divided into volumes.
The paper determines the legality of entering labor costs into tax items, whereas the absence of such a document will decrease by an order of magnitude chances in the event of controversial situations with tax authorities to prove to them that they are right in controversial issues. For example, in reducing the basic rate for income tax or premium tax.
Taking into account these and other advantages that this act provides, administrations, as a rule, are interested in its availability and do not spare resources and time spent on its creation.
The employer, relying on the points of the document, uses the procedure for settlements with the team prescribed in it in such a way that the application of the policy of unfair distribution of the wage fund between staff units becomes impossible. The principle of objective encouragement and legal justification of all forms of remuneration for each individual employee comes into play.
The existence of a provision does not make much sense only if all the principles of calculating wages are spelled out in detail in the employment agreement between the employee and the employer, with a description of all the nuances and force majeure circumstances of the labor process.
There is no legal punishment for the absence of an act or the procedure for drawing it up. What its form will be depends on the specifics of production and the wishes of the manager.
This provision should be developed taking into account the specific conditions of labor production activities, the procedure and methods of paying material accruals to employees.
The act should be classified as an internal legal normative document. It is approved by the company administration with the obligatory participation of the director and chief accountant.
The following should be involved in the development and drafting of the main points of the provisions: the following persons:
- director of the company;
- representative of the accounting or settlement department;
- employee of the legal service of the enterprise, if such a staff unit exists.
Features of combining salaries and bonuses
Regulatory framework Russian legislation does not prohibit consolidation of wages and bonuses for employees. It is recommended to do it in a way that is acceptable and, most importantly, convenient for each specific organization.
Thus, on various enterprises one can observe multiple forms and options for drafting regulations, which are based on the procedure for calculating material payments to employees.
It is possible to design this document in the form of a basic guide, regulating only issues directly related to accruals for payments made, according to labor agreement, works
At the same time, the main points regarding the bonus procedure are drawn up in a different provision. Accordingly, in this case, for each form of accrual there should be accompanying internal acts.
A fairly popular step in the guiding policy of enterprises is adoption of a collective agreement– it describes in detail all the material nuances of bilateral relations in the employee-employer aspect.
If the directorate makes a decision on a single document, its content should include points:
- term, form and procedure for payment of wages;
- personal responsibility of the manager for failure to comply with the approved payment schedule;
- table showing all types of surcharges;
- information about compensation accruals;
- table including allowances for force majeure and overtime;
- data on the form and amount of bonuses;
- column – other accruals and payments.
All items related to bonuses and remuneration of employees must have legal background- With detailed description accrual process and references to regulatory government acts on the basis of which payments were made.
Information on wages and bonuses must be compiled in such a way that any full-time employee, having read it, can understand where the amount of money and bonuses he receives for his work come from.
By the way, according to the Labor Code of the Russian Federation, this information must be transparent and open for review by all company employees.
Within the framework of the current Labor legislation, it is mandatory to include in the provision the following main points:
Tabular part of the position
All surcharges must be included in applications in the form of tables. And although this requirement is not considered mandatory (the text form is also applicable), this method of submission more preferable.
The table containing calculations for additional payments includes those funds that exist at the enterprise in addition to wages. For each type, the current interest rates are entered in the appropriate column - overtime, night, holidays.
IN "Notes" column(it is usually located at the end) write down explanatory comments, for example, hours worked at night.
Compensation transfers are processed in the same way. For each category of payments, additions are included indicating the amount in numbers and words and the mathematical algorithm or formula based on which this result was obtained.
For example, harmful conditions in production, transferred to the employee at the time of his dismissal will depend on a number of factors, which are converted into the calculation algorithm.
A table including allowances is necessary only in situations where such a procedure for material financing takes place in this organization. For example, this is a bonus for years worked in one place. This paragraph requires a full explanation of the time frame during which this accrual is due and carried out.
Other tables are compiled in approximately the same way, the number of which is determined by the needs of production activities and the specifics of settlements with employees.
Need for annual review
The document discussed in this article can be accepted once and have no time restrictions on its validity. Labor Law on this matter no specific periods are provided. However, in some cases the need for revision still arises.
For example, an organization introduces new technologies and expands the scope of its activities. In such situations, it will certainly be necessary to attract new personnel; accordingly, professions will appear for which it will be necessary to review or re-adopt the procedure for calculating cash payments.
In the effectiveness of the document, as a rule, both sides of the process are interested– full-time employees and administration of the enterprise. For this reason, it is extremely important to maintain them in working order - timely revision and adoption of amendments.
In addition, planned adjustments to the general systematization of internal document flow, since it is its main part, will simplify control of the activities of both individual structures and the organization as a whole.
Monitor the current status of the act - direct responsibility of the director of the enterprise. To accomplish this task, a review of the provisions on material payments to employees is most often carried out.
Nuances of piecework wages
The regulations on remuneration of workers must take into account following points regarding the specifics of financing this type of work:
All points that are specified in the act and relate to this form of payment must be agreed upon at the general trade union meeting of the team. This is enshrined in Article 135 of the Civil Code of the Russian Federation.
Situations often arise when the tariff size changes. In this case, a corresponding amendment is made to the current provision and again submitted for general collective discussion.
Shelf life
Each internal document has its own shelf life, approved by current legislative acts.
To improve the quality of understanding of all points organizational activities enterprises, the retention period for employee remuneration regulations has been increased up to 75 years old.
For proper preservation, in addition to the paper version, you must have electronic copy. It is important to understand that from a legal point of view, the calculation of the starting date of the specified period falls on January of the year, which follows the reporting period in which the paperwork according to the provision was transferred to the archives department.
If the regulated storage periods are violated due to the fault of the company administration, penalties will be applied to it. penalties, the size of which is quite impressive.
What should be in the Salary Regulations? The answer to the question is in this video.
In order to fix the procedure for issuing wages, the rules for their indexation and the calculation mechanism, a regulation on remuneration of employees is being prepared. This document is not strictly binding in light of current legislation. However, it helps justify including employee benefits as a tax expense. A unified form of the form has not been established, so it is developed directly at the enterprise. At the end of the article you can download the link approximate sample 2017.
How to draw up a document: basic principles
The law does not establish strict requirements for the content of the payment provision. The document is developed by the head of the enterprise (HR specialist or other authorized employee), and then agreed with the members of the trade union (if such a body exists).
The sample salary regulations for 2017 highlight the following points:
- General provisions. This section defines the purpose of the document and indicates to whom the rules apply. It also lists the requirements for employees to issue wages to them.
- Procedure and terms of payments to employees.
- Labor remuneration system.
- Minimum salary in this organization.
- Established salary amounts for different categories of employees.
- The procedure for calculating and calculating bonuses.
- Hold Money: general rules, reasons and limitations.
In addition to the above sections, you can include in the payment provision other items that occur in the activities of the enterprise. Some parts can be excluded and included in a separate regulatory document. For example, a separate regulation on bonuses is often issued.
Let us repeat: the law does not require that every enterprise have provisions on remuneration and bonuses for employees. Issues related to employee payments are regulated by the employment contract. At the same time, the approval of a unified standard has a positive effect on the discipline of the organization.
How to preferably format a document
The payment provision can be drawn up entirely in text form. In some samples, for clarity, a number of information is presented in the form of tables. This is not a requirement, but this approach makes it easier to understand.
The following sections can be formatted as a table:
- Additional payments. This includes payments for overtime work, night shifts and so on. For each group of additional payments the interest rate is reflected. Working periods and, if necessary, notes can be indicated in separate columns.
- Compensation. The types of such payments are listed (if reduced, due to dangerous conditions labor, etc.), formulas for calculation or final amounts.
- Allowances. Relevant for organizations where, for length of service (or for other merits), the employee is awarded additional amounts in accordance with the interest rate. It is necessary to indicate what length of service a certain bonus corresponds to.
If necessary, you can supplement the document with other tables. For example, they can be entitled “Bonus” and “Other payments”. However, tabular formatting is not mandatory.
When does the payment provision come into effect?
If the head of an organization decides to formalize a payment provision, he will first need to develop a form of the document. When the text is ready, it needs to be agreed upon with the union workers. If such a body does not exist, the manager will have to approve the draft regulations himself.
Important! The Labor Code prescribes that the payment regulations are developed by the manager and then sent to the trade union for approval.
The next step is signing. The text of the wage regulations, agreed upon with the union employees, is signed by its drafter. If the enterprise has adopted its own algorithm for approving documents, you must adhere to this procedure. For example, sometimes the assurance of a lawyer or the head of the human resources department is required.
Before the document comes into force, an order must be issued approving the wage regulations. Sometimes it is replaced by the mark “Approved” directly on the form.
Thus, there are four stages before a provision comes into force:
- development of the document by a manager or other responsible employee;
- coordination of the text with trade union employees;
- signing the provision;
- issuance of an order on the entry into force of the remuneration procedure.
The Labor Code does not establish a framework regarding the validity period of the document. Therefore, there will be no need to republish the regulation unless necessary. It is reviewed once a year when new types of activities are developed and jobs are created, or when working conditions change. It is worth noting that a local regulatory act cannot contain clauses that contradict current legislation.
Informing the team about the approval of the regulations
All employees must be informed of the acceptance of the pay provision. They should also be made aware of the contents of the document.
The fact of familiarization with normative act needs to be fixed. There are three ways:
- Put the appropriate note on the employment contract (namely on the employer’s copy).
- Print out a familiarization sheet where all employees can sign.
- Prepare an appropriate journal in which employees will sign after reading the text.
Documentary evidence is also needed in case the employee refuses to review the contents of the form. By recording this fact, the manager will show that he has fulfilled his obligations. Subsequently labor inspection there will be no grounds to make a claim against him.
Why is it worth developing a regulatory act?
Although it is not necessary to approve the payment policy at the enterprise, it provides benefits to both the manager and the employees.
When wages are fixed by regulation, it is easier for the employer to justify a corresponding reduction in the tax base. This prevents nagging from inspectors. From the employee’s point of view, an enterprise where the salary amount is determined by a single act looks more reliable.
