Regulations on remuneration for employees of the institution: sample 2017-2018 year download for free

It is known that, according to the Labor Code of the Russian Federation, the provision on remuneration of employees may not be mandatory for the employer in the institution, organization or enterprise. Because all issues related to labor remuneration are regulated by the concluded labor contract between the employee of the institution and the employer.

But in the activities of state( state, budgetary, autonomous, non-state-non-profit) institutions, the provision of pay for employees is a mandatory requirement.

Judge for yourself, the adoption of this kind of local regulatory legal act, which will describe in detail all the emerging issues of the salary system of employees, the aspect of material incentives, will bring order to work and will have a positive impact on the formation of discipline in the team.

The position of the remuneration: the content of the sections

The labor legislation of the RF clearly and definitely does not regulate the content of the sections of the labor regulations, strict requirementsno.

However, it is recommended that the following local sections be included in this local act:

1. The General Provisions section, in which the employer outlines the main objectives of this document, the employees to whom it applies, employee requirements for payroll, and so on.
2. Procedure for payment of wages, terms of payment.
3. Description of the wage system that is used in the company.
4. The minimum wage( minimum wage) that is established in the company.
5. Salary sizes established for certain employees of the company, depending on the work or position held.
6. Conditions for awarding employees( in case this issue is not regulated by a separate local act, for example, the Provision on Bonuses).
7. Conditions for withholding cash payments, withholding limits, rules, and so on.
8. Other features that occur in this company.

Do not forget that the above conditions are of a recommendatory nature. The main thing that an employer should remember: the provision on remuneration of labor should in no case worsen the position of employees of the organization and should not contradict the legislation.

Procedure for approving the payroll

When the employer decides to develop and approve this local act, it is necessary to do this in the following order.

First .The unified form of the regulation on remuneration of labor is not approved, therefore the document is developed in the organization independently. According to the requirements of the Labor Code, the draft document developed by the employer should be sent for consideration and approval of the representative body of workers( trade union or the council of the work collective of the institution).

When approving this document, the opinion of employees must be taken into account. In case the elected body is absent, the employer approves the project independently.

Second .After drawing up the document, the regulation on remuneration of labor must be signed. As a rule, the document is signed by the one who made it - it can be a specialist of the personnel service( a specialist in personnel), the head of the direction( chief accountant).In addition, an organization may adopt a specific procedure for approving local acts. For example, before the document is signed by the head of the enterprise, the document must be approved, in particular, by the company's lawyer or the head of the personnel department.

Third .Further the position should be approved and put into effect. This function is carried out by the order on approval of the regulation on payment of labor or the field "Approved" at the very top in the document.

All employees of the company must be familiar with the regulations on labor remuneration. This can be done as follows:

1. employees can sign on a special inspection sheet;
2. employees can sign the fact that they are familiar with the situation, in a special review journal;
3. on the fact of acquaintance with the provision on wages can be reported on a copy of the employment contract, which will be kept by the employer.

If the employee refuses to familiarize himself with the labor remuneration provision, his refusal is best documented in writing. This will be a confirmation of the fact that the employer has fulfilled his duty, and will save himself from possible problems with the labor inspection.

Sample payroll clause 2017 and 2018

Regulations on remuneration of labor sample for 2017-2018 year download free. Source( 1).

Regulations on remuneration: questions and answers

Who is required to make out a regulation on remuneration of labor for employees and in what form is it drawn up?

Is it possible to not draw up a regulation on remuneration of labor and can the

punish it for this? The Regulations on Remuneration of Labor is one of the internal local regulatory documents of the employer. It is necessary not only to describe the applied system of calculation and remuneration for work, but also to consolidate in the organization a system of material incentives and encouragement of workers.

This provision justifies the legitimacy of including in the tax costs of salary costs. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or USN tax on premiums, surcharges, compensation and other similar payments.

Given these advantages of the situation, taxpayers in most cases do not spare the time and energy to develop it.

You can dispense with this document only in one case - if all the terms of payment are described in labor contracts with employees or in a collective agreement, or all employees of the company work in conditions that exclude any deviations from the usual( do not work overtime, at night and holidaytime).In this case, you can not make out a separate provision.

In the legislation of our country there is no unconditional requirement for the development and application of the labor payment regulations for each employer. There are also no requirements for the form, type and content of this document. Therefore, for an arbitrary form of the provision or its absence as a separate document, punishment will not follow.

It is imperative to unify the regulation on remuneration and bonuses to

employees. Because there are no legal requirements on this issue, various organizations and companies can find various options for processing internal documents related to the calculation and payment of wages to employees.

For example, the regulation on remuneration is issued as a separate document, and the bonus conditions are prescribed in another local act - the provision on bonuses. You can provide for other salary regulations: on indexing wages, summarized accounting of working hours and others.

Individual employers are limited to approving only one document - the collective agreement, which stipulates all the necessary aspects of the salary policy.

The decision on whether to register all the necessary salary nuances in one document or formulate each important issue with separate provisions remains for the management of the firm or the employer-IP.If the decision is made to combine the issues of the payment system and the features of the bonus in a single position, it is necessary to set as thoroughly as possible in this document all the nuances.

Prompt the main sections of the regulation on remuneration and bonuses to employees of

The regulations on remuneration and bonuses for employees can include, for example, the following sections:

1. general terms and definitions;
2. description of the company's current wage system;
3. terms and forms of payment of wages;
4. the responsibility of the employer for the delay in salary;
5. state expiration date;
6. table "Subsidies";
7. table "Compensation";
8. table "Allowances";
9. table "Premiums";
10. table "Other employee benefits".

The general section contains a reference to the normative documents that govern this provision. Then the deciphering of the basic concepts and terms used in the provision is given so that any worker, when reading it, would not have any difficulty understanding the content of the document. In the same section, indicate who is covered by this provision( employees under an employment contract, part-time workers, etc.).

The second section is devoted to the description of the system of labor payment( SOT), adopted by the employer( time, piece-work, etc.).If different COTs are provided for different categories of workers and employees, a description of all the systems used is given.

In the section intended for the description of the terms and forms of payment of wages, the dates of issuing their earned remuneration to workers( advance payment and final settlement) are indicated. Limit one-time payment of salary income can not.

Remember that it is necessary to pay remuneration for work at least 2 times a month( Part 6, Article 136 of the Labor Code of the Russian Federation, a letter from Rostrud of 30.05.2012 No. PG / 4067-6-1).Violators of this requirement may face administrative liability under clause 6 of Art.5.27 of the Code of Administrative Offenses of the Russian Federation( a fine from 30,000 to 50,000 rubles per firm, from 10,000 to 20,000 rubles to its officials and from 1,000 to 5,000 rubles to an IP).And keep in mind that the payment term must be determined by a specific date. It is impossible to make a "plug" of dates.

However, it will not violate any rules of payment of wages more often than twice a month.

The same section reveals the form of payment: cash through the cashier or transfer to bank cards of employees, as well as the percentage of possible payment of part of salary income in kind.

The separate item reflects the information connected with the responsibility of the employer for the delay of the salary.

Remember that the liability of the employer for the delay in salary is stipulated in art.236 TC RF, which set the minimum amount of interest( not less than 1/150 the refinancing rate of the Central Bank of the Russian Federation from unpaid amounts in time for each day of delay).

The position can be set to an increased amount of compensation.

The final section closes the main text part of the provision, indicating the validity period and other necessary conditions.

What does the tabular part of the provision state?

In the structure of the situation from the example considered, all surcharges, compensations and bonuses are made in separate table sections. This is not necessary - the textual form of presentation can also be applied. In this case, this method of structuring information is applied for the sake of clarity and simplicity of perception.

The "Supplements" table contains a list of those additions to the salary that apply to the employer. For example, it may be additional payments related to overtime work, night work or work of an employee on a holiday and other co-payments.

For each type of surcharge, the table shows the relevant interest rates. For example, for work at night, the surcharge amounts to 40% of the hourly rate( for workers-time workers).In the separate column of the table( it can be called "Note"), the necessary explanatory data is indicated. For example, at an extra charge for night work in this column, a period is considered that is considered to be night: from 22:00 to 06:00.

The structure of the "Compensation" table is similar to the one described above. The above compensations( for example, for harmful and dangerous working conditions, with dismissal, reduction, etc.) are supplemented by a corresponding sum or algorithm of calculation.

The "Supplements" table is present in the situation only if such kind of cash additions to the salary exist for the employer. As an example, you can add an allowance for the length of service. In this case, it is necessary to explain in detail, for what period what size of the allowance is supposed. For example, for work experience from 4 to 7 years, the addition to the salary will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

Other tables are filled in the same way.

You can download a sample of the salary and bonuses regulations for employees for 2017 and 2018 by clicking on the link.

To revise the regulation on remuneration of labor, it is necessary every year.

The regulation on labor remuneration can be approved by the employer once and act without time limit( perpetually).Legislation has no specifics for the validity of such a document.

The need for an annual review of the situation may arise when the employer is developing new activities involving workers in various professions that need to review or supplement existing SOTs and incentive payments, or the working conditions are changing.

The employer and employees are interested in maintaining their internal local acts in an up-to-date state and should promptly act as initiators of their revision, including the provision under review.

With piecework pay, which nuances are envisaged in the

position. Piece wages are one form of remuneration for which the earned amount depends on the number of units produced by the worker or the amount of work performed. This takes into account the quality of the work performed, the complexity of performance and working conditions.

There are several types of piece-rate wages:

1. is simple;
2. piece-bonus;
3. is a lump-sum.

It is based on piece rates, and the remaining salary supplements( for example, the premium for the absence of marriage) are set in a firm amount or as a percentage of the earned amount.

Depending on the types of piecework wage used, the provision specifies the features of calculating and paying salaries, taking into account all the nuances of the given COT from a particular employer.

Conclusions

Regulations on remuneration of labor are necessary for both employees and the employer. With the help of this internal document, it is easier for a taxpayer to defend against tax authorities the validity of a reduction in the tax base for a profit tax or USN tax on a variety of salary payments. And the workers will be sure that they will not be deceived when calculating the salary and they will be able to receive legal surcharges and compensations( including in court).

This document does not have a legally established form, each employer has its own form. The term of its validity is established by the employer independently. The situation can be reviewed as necessary or act indefinitely. The source( 2).

Source:

1. https: //spmag.ru/articles/ polozhenie-ob-oplate-truda-rabotnikov
2. http://nalog-nalog.ru/oplata_truda/polozhenie_ob_oplate_truda_rabotnikov_-_obrazec-2017/