salary of hired employees of Russian enterprises shall be calculated and paid correlative with the criteria laid down by law.Appropriate rules govern the frequency of payments, the determination of their size, and various deductions and withholding.What are the most notable nuances of the legislation of the Russian Federation in terms of calculation and payment of compensations to Russian organizations of labor?
Data sources for payroll
Payroll employees is based on several sources: it can be as regulations at the level of laws, and local sources of law in the organization.So, when you make a new employee is required to work on the contract is signed, the appropriate standards of the Labour Code.
To him must be accompanied by an order of the director, under which personal card issued employees and the opening of his personal bank account.The document fixed the way the salary of the employee shall be calculated (by a time-based, piecework or mixed schemes).Other sources that affect the procedure in question - a provision on wage firms and staffing companies.
Key indicators in the calculation of salaries
Payroll workers in Russia may be based on a set of indicators such as prices, wages, the amount of time spent at work, piece-rates or magnitude, reflecting the volume of production.As we noted above, in Russia the most common scheme of calculation of salary two - time wages and piece.
features the first is that the person receives compensation for the work, based on length of service and qualifications.Piece form of remuneration implies that the employee earns at the expense of specific performance.Private companies themselves choose the optimal form of labor compensation accruals.But payroll public sector employees on the basis of legal acts of the state and municipal authorities.
There is a version that in commercial enterprises, employers are inclined to a greater extent than do budget institutions to include in the structure of piecework wage indices.Indeed, the payment of wages of workers in the school is rarely tied to specific performance indicators of the teacher.But this is understandable specifics of teachers.Similarly, the payment of wages of workers in kindergarten, as a rule, is also tied to fixed parameters.However, many private educational institutions are also beginning to practice the elements of calculation of wages, reflecting the effectiveness of the teachers on various criteria.For example, this may be the results of different tests that are students.
Development of wages in organizations
arrangements in accordance with which the payment of wages to employees of enterprises form an independent system.According to the 135 th article of the Labour Code, its provisions must meet a number of criteria.
Thus, the wording of the rules of local sources, which are approved by the organization and mechanisms relating to remuneration must be fixed taking into account the views of the trade union.Also, wage conditions that are specified in the contract between the employee and the employer can not assume the worst position of the employee, than it may be in the case of the criteria contained in the Labour Code and other legal acts or collective agreement in the organization.
greatest legal force correlative to the regulation of labor relations has federal legislation.But the formation of the remuneration system in the company can be taken into account the provisions of other legislation - decrees of the President of the Russian Federation, resolutions of the Government or individual departments within the structure of the executive branch.
System Requirements pay
in the pay system, it does not matter in what area is a calculation of wages of workers - the trade organization, in kindergarten or school - must be approved by the manner in which the established correlation between such indicators as a measure ofLabour and the corresponding value of the remuneration.The provisions of the document should not contradict the regulatory normative legal acts.
structure of the remuneration system
Based recorded in the company's method in question, built the order in which the salary of employees is calculated, as well as its various constituent elements.The remuneration system may include conditions on tariffs, salaries, bonuses compensatory nature, various bonuses, bonuses, allowances, incentive accruals, as well as the procedure for their calculation and the issuance to employees.As soon as the company will determine the mechanism in question, it should be fixed in the collective agreement or the agreement at the level of individual industries.
Practice Payroll
When piecework form of remuneration in the enterprise should provide mechanisms within which are counted corresponding performance of employees.For example, this problem can be solved foremen or managers, counts the volume of production of their subordinates.Documented these communications can be recorded in the costumes, instruments, route maps.
With time-based scheme is usually used standardized instruments to track time, on the basis of which the payment of wages of workers.Examples of such sources - the form of T-12.This document is approved by the Federal Law №129 «On Accounting".Also, the company can be embedded and informal types of forms adapted to the specifics of the production organization.However, the data of which will later be converted into sources of approved legislation.Also it can be payroll workers in the form of 4FSS.This document is approved by the Social Insurance Fund in 2015.Features
time payment
As in practice in the case of time-based scheme implemented payroll employees?An example of the procedure might look like.
Suppose, for internal company documents daily tariff rate for Officer is 800 rubles.Suppose that in March he worked for 22 working days.In this case, his salary is 17 600 rubles.In order to arrange the payment of appropriate compensation to the employee on his hands, you need to keep a specified amount of 13%, and pay about 30% of public funds - FIU, the FSS and HIF.As a result, the person will receive at the hands of 15 312 p., And the company will pay to the funds of the order of 5280 rubles.
piecework industry
in industry common piece-rates.When used in the calculation of tariffs taken correlatively with the release of a specific product unit.For example, when it comes to food processors collected in the production line, the fare may involve payment of 300 rubles.one ready device.If a person collects 3 such devices for their shift, but only in the month of 22 working days, it piecework earnings amount to 19,800 rubles.
There is one important caveat regarding a procedure such as payroll employees.The example we considered above do not take into account the requirements of the Labour Code regarding minimum wage.
legislation specifies minimum
Now it is 5965 rubles.This value is to be paid to employees working on a full-time, even if it is, relatively speaking, do not collect any food processor line.Thus, in practice, labor compensation circuit RF can not be in a pure form of piece.
note that payment of wages of workers in Moscow could assume even greater dependence of labor compensation from the respective fixed value.The fact that the capital of Russia set a lot more than at the federal level, the minimum wage - 15 thousand rubles.
Payroll employees, an example of which we have considered, is extremely simplified.Depending on the scope of practice of calculation of labor compensation may involve consideration of various allowances, bonuses, bonuses.For example, the payment of wages of workers of education may depend on the experience and qualifications of teachers.
Specificity pay school
In particular, the structure of labor compensation of employees may attend school the following criteria:
- the value of the salary;
- actual load;
- characteristics of the school in terms of hazardous working conditions;
- length of time;
- compensation payments (eg for checking notebooks, management class);
- location of the region with respect to the Far North and equivalent areas;
- different multiplying factors (eg, academic degree, position specifics of the educational institution).
As a result, salaries of teachers who perform very similar work can vary greatly.
Deductions
most important aspect of the calculation and payment of labor compensation in the Russian Federation - the application of tax deductions.The legislation of the Russian Federation provided a large number of varieties.Get tax deductions citizens may within two mechanisms.The first involves the appeal to the Federal Tax Service for the reporting period - usually a tax year - in order to return to the statutory personal income tax amounts listed state.But there is a second mechanism.He suggests that an employer under the provisions of the law may not deduct from your wages, personal income tax within the specified values within a certain period.
Payroll deductions to
Consider an example.A person working in the company "Comrade blacksmith striker", bought an apartment for 1.5 million. Rubles.According to the law, he could return to 13% of that amount, ie 195 thousand rubles.The payment of this type of compensation is carried out by reference to the income of a citizen - let us assume that it is only the salary.Let us assume that a person earns 30 000 p.per month.If so, the organization that carries out payroll workers - UAB "Comrade blacksmith striker" should generally retain a salary of 13%, in this example - is 3900 rubles.But as the individual is entitled to a tax deduction, this amount may not be legally retained by the employer.
How many consecutive months, the employee may receive a salary deductions without fees to the Treasury?Divide 195 thousand on 3900, it turns out - 50 months.However, every year a person must be prescribed by law in the Federal Tax Service to confirm its right to deduct.If he resigns and goes to work for another organization, then the corresponding deduction will need to issue again in connection with the change of the place of work.
also be noted that the tax deduction associated with the purchase of an apartment may be registered after the expiry of the tax period - that is, at the same time, based on the statutory limit and the amounts listed by the employer in the form of personal income tax deductions from employees' salaries.Many citizens of this option seems preferable.
Apart from compensation related to the purchase of the apartment, provide for other forms of tax incentives for salaried employees: the standard deduction, those that are made for children as well as payments related to the reimbursement of the costs of treatment or study.When calculating salaries, they also take into account, provided that the citizen has confirmed the right to appropriate compensation.
Deductions
Another significant component of the formula of calculation of the salary of hired employees - retention.They can be linked, for example, to the need to pay an employee alimony, fines and other amounts in accordance with the writ of execution.Many organizations can give their employees concessional loans - in this case their return often also carried out in the form of deductions.
terms of payment of labor compensation
In accordance with the labor laws of the Russian Federation wage salaried employees should be paid not less than 2 times per month.If carried payroll employees in the company owned by private individuals, the specific intervals between payments set by the organization.In the case of budgetary sphere - the relevant term is defined in state or municipal legislation.
In these sources of law may be determined by the frequency with which the payroll educators, government officials, employees of state institutions, solving problems in other areas.If the employer delay the transfer of funds, the employees are entitled to compensation corresponding to 1/300 of the refinancing rate set by the Central Bank for each day of delay in the transfer of salary.
