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How to specify the terms of remuneration in local acts and employment contracts. Employment contract (relationships) regarding wages What are the terms of payment for an employee

Additional payments, allowances and incentive payments may be directly indicated in the employment contract, or it may make reference to the relevant local regulation or collective agreement, agreement, which provides the grounds and conditions for their payment. An employment contract does not have to indicate a specific date for payment of wages; it is enough to make a reference to internal labor regulations or a collective agreement.

Rationale: Wages (wages) are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments (Article 129 of the Labor Code of the Russian Federation).

Remuneration systems, including tariff rates, salaries (official salaries), additional payments and compensatory allowances, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, and local regulations.


The employee's salary is established by the employment contract in accordance with the current employer's remuneration systems (Article 135 of the Labor Code of the Russian Federation). Therefore, the terms of remuneration must be included in the employment contract. In this case, it is necessary to indicate the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

However, the legislation of the Russian Federation does not contain clearer requirements on how to indicate the terms of remuneration in an employment contract.

The remuneration system in the employment contract

In an employment contract with an employee, it is not necessary to describe in detail the remuneration system established for him or the organization as a whole, as well as specific prices. It is enough to indicate the type of remuneration system (time-based, piece-rate, piece-rate, etc.) and make a reference to the adopted local regulatory act, for example, the regulation on remuneration.

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“The employee’s wages, in accordance with the employer’s wage system, consist of the official salary” or “A piece-rate wage system is established for the employee. Wages are calculated based on the piece-rate rates established in the wage regulations and the amount of work performed by the employee.”

Salary and tariff rate in the employment contract

The tariff rate or salary (official salary) is a fixed amount of remuneration for an employee without taking into account compensation, incentives and social payments (Article 129 of the Labor Code of the Russian Federation).

The size of the tariff rate or salary must be specified in the employment contract with each employee. In this case, the specific size of the tariff rate or official salary is indicated, and not the range of the amount from the minimum to the maximum amount (Letters of Rostrud dated 03/19/2012 N, dated 03/22/2012 N).

In the employment contract, wages should be indicated in rubles. Indicating it in foreign currency or in conventional units may lead to disagreements with regulatory authorities (Letter of Rostrud dated November 20, 2015 N).

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The wording of the employment contract in this part may be as follows:

“The employee is set a salary in the amount of (fifty-seven thousand) rubles per month” or “For the performance of official duties stipulated by the terms of this employment contract, the employee is set a tariff rate (salary) of (fifty-seven thousand) rubles per month.”

Information about the amount of personal income tax withheld from the employee’s salary is not required to be indicated in the employment contract.

Additional payments, allowances and incentive payments in the employment contract

Additional payments and allowances of a compensatory nature (for performing work with harmful and (or) dangerous working conditions, for work in areas with special climatic conditions, for work at night, for overtime work, other payments) are considered compensation payments, and additional payments and allowances of an incentive nature, bonuses and other incentive payments (remunerations based on the results of work for the year, for length of service, other payments) are considered incentive payments.

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Labor legislation does not require specific amounts of additional payments, allowances and incentive payments to be indicated in the employment contract. However, it is necessary (if available) to indicate at least general information about all additional payments and allowances of a compensatory nature and incentive payments in accordance with the current employer’s remuneration systems (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

Thus, additional payments, allowances and incentive payments can be directly indicated in the employment contract, or it can make reference to the relevant local regulation, collective agreement, agreement, which provides the grounds and conditions for their payment. In the latter case, the employee must be familiar with their contents against signature (Part 3 of Article 68 of the Labor Code of the Russian Federation, Letters of Rostrud N N,).

The wording of the employment contract in this part may be as follows:

“The employee may be paid a bonus in the amount of up to 100% of the salary, subject to the conditions and procedure established by the bonus regulations (reference to the regulation)” or

“The employer establishes additional payments, allowances and incentive payments. The amounts and conditions of such additional payments, allowances and incentive payments are determined in the regulation on bonuses for the employee (reference to the provision), with which the employee is familiarized with signature when signing the employment contract” or “The employee may be paid additional payments, allowances, bonuses for high qualifications and personal contribution to the employer’s performance, length of service, additional payments for an increased volume of work, high quality in accordance with the regulations on remuneration (reference to the regulations), which the employee must be familiar with upon signature.”

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Indication of the form, procedure and place of payment of wages in the employment contract

As a general rule, wages are paid in cash in the currency of the Russian Federation (in rubles).

However, an employment or collective agreement may establish that, upon a written application from an employee, partial remuneration (no more than 20% of the accrued monthly salary) is made in non-monetary form (Article 131 of the Labor Code of the Russian Federation, paragraph 54 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17 .2004 N 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”).

The employment or collective agreement must determine how wages are paid:

In cash at the place where the work is performed;

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By bank transfer by transferring funds to the credit institution specified in the employee’s application;

In non-monetary (in particular, in kind) form at the place of work or other place (Articles 131, 136 of the Labor Code of the Russian Federation).

If the collective or labor agreement does not specify the procedure for remuneration in kind, then appropriate changes can be made to the labor or collective agreement. The terms of an employment contract can be changed only by agreement of the parties by signing an additional agreement (Article 72 of the Labor Code of the Russian Federation). The terms of a collective agreement can be changed in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner provided for by the collective agreement (Article 44 of the Labor Code of the Russian Federation).

If the form, procedure and place of payment of wages are determined by a collective agreement, then in the employment contract with the employee it is enough to make a reference to it.

The wording of the employment contract in this part may be as follows:

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“Wages are paid to the employee at the place where he performs the work by issuing cash at the employer’s cash desk or by transferring to the employee’s bank account” or

“Payment of wages is made in the currency of the Russian Federation in non-cash form by transferring it to the employee’s bank account specified by him in the application” or

"10% of the accrued monthly salary is given to the employee in kind in the form of employer products - clothing. Payment of wages in non-monetary form is carried out at the place of work on the 10th day of the month following the billing month. The replacement of wages in kind with cash is carried out by the employer on the basis of a written application from the employee without a warning time limit.”

Indication of the date of payment of wages in the employment contract

The date of payment of wages may be established by internal labor regulations, a collective agreement or an employment contract. Thus, it is not necessary to indicate a specific date for payment of wages in the employment contract; it will be enough to make a reference to the document by which it was established by the employer (Article 136 of the Labor Code of the Russian Federation).

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When determining the days of payment of wages, it should be taken into account that wages are paid at least every half month, and the specific date for payment of wages is set no later than 15 calendar days from the end of the period for which it was accrued.

The wording of the employment contract in this part may be as follows:

“Wages are paid to the employee at least every half month (on the 20th day of the current month - for the first half of the month and on the 5th day of the month following the worked month - the final payment for the month worked). If the payment day coincides with a day off or a non-working holiday in the afternoon, wages are paid on the eve of this day. Vacation payment is made no later than three days before its start" or

“Salaries are paid twice a month (every half month) on the following days: the 20th of the current month and the 5th of the month following the billing month.”

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Hourly form of remuneration

Depending on many factors, in particular, on the method of recording the employment of employees, the payment of wages at an enterprise can be organized in different ways. Along with piecework, time-based payment is one of the most common types of wages. Let's look at cases when it is more profitable to introduce its hourly variety, clarify the nuances of labor legislation related to the “hourly wage”, teach how to make calculations using a specific example and show how this issue is reflected in the employment agreement with the employee.

The salary is as accurate as a clock

Recording of working hours is mandatory, no matter how the payment of remuneration for labor is organized. But in some systems it is precisely this that is the determining factor that affects the amount of money earned and the features of their accrual.

Hourly pay is the relationship between the remuneration due to the employee and the time that he actually worked, calculated in hours.

In practice, it is not difficult to introduce it, since the employer is already obliged to take into account the working time of its employees (Part 4 of Article 91 of the Labor Code of the Russian Federation).

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IMPORTANT! With a salary or tariff system, time tracking is also important, but there the calculation period is a month. In an hourly system, tariffs (salaries) are set for each hour of work.

Features of hourly payment

Since the hourly wage system is a special case of the time-based one, it is possible to determine when it is more appropriate to use it from the same positions. If it is difficult to standardize work in adequate units, how can it be assessed from a financial perspective? For example, you can calculate the number of products made in an hour, but you cannot standardize the work of, for example, a lawyer or a teacher in the same way.

Types of "hourly"

Depending on the influence of various production factors, different forms of hourly remuneration may be applied.

  1. Regular hourly rate. 1 hour of work has a fixed price, which is not affected by the result given by the employee (“time is money”). This type of remuneration is used when the quality of work is not as important as the time actually spent at the workplace, for example, the position of duty officer, security guard, operator, administrator, etc.
  2. Premium hourly pay. The bonus is assigned for indicators additional to the time worked, such as volume of work, declared quality, etc. The amount of the bonus must be agreed upon in advance and is added to the established hourly rate.
  3. Standardized hourly rate. In addition to the rate per hour of work established by the tariff or salary, additional payment is guaranteed for strict compliance with the conditions set by the employer. It is advisable to use such a system when exceeding production standards is undesirable.

Hourly payment according to the Labor Code of the Russian Federation

When accepting an hourly wage system, an entrepreneur must be guided by the relevant articles of Russian labor legislation:

  • Art. 91 speaks of the need to take into account the actual time worked by each employee assigned to the employer;
  • Art. 57 of the Labor Code of the Russian Federation obliges to include a condition on hourly payment in an employment contract, since the remuneration system is its essential condition;
  • part 3 art. 133 of the Labor Code of the Russian Federation talks about temporary standards and the corresponding payment - the maximum working week is 40 hours and the fulfillment of the hourly standard according to the production calendar during the month must guarantee hourly employees a salary not lower than the minimum level established by the state (minimum wage);
  • the current relevant article of the Federal Law on the establishment of the minimum wage in Russia.

Who benefits from hourly work and when?

Advantages for the employer

  • a working hour is always the same period of time, and the working day can change its duration, so it is more convenient to operate with a clock;
  • rates per hour of employment will help more accurately regulate the amount of payment due in cases where the employee was absent for a certain time;
  • it is more convenient to calculate remuneration for part-time part-time workers, as well as those for whom a flexible work schedule is applied;
  • financial savings, since only time spent working is paid;
  • an additional incentive for employees to use their working time effectively.

Employer risks:

  • a more complicated calculation system (with strict accounting of the working time of all personnel);
  • reduced efficiency of this system without bonuses;
  • We need an additional position - a controller and a time keeper.

Which employees will be suitable for:

  • how much you worked, that’s what you got for it, this is very convenient with a flexible schedule, part-time work or part-time position;
  • ideal for workers whose working day cannot be precisely regulated, for example, teachers (one day he can be busy for 6 hours, another – 4);
  • a good payment option for uneven loads.

Possible disadvantages for employees:

  • the employer can sometimes set a fairly large amount of work required to be completed per hour, and failure to achieve the standard, although it guarantees payment of the hourly rate (salary), makes it impossible to receive a bonus.

Hourly wage calculation

To calculate the amount due to an hourly employee, you need to multiply the hourly tariff rate (salary) by the time actually worked and recorded (in hours).

For example, a teacher at a center for the study of foreign languages ​​receives 300 rubles for 1 hour of work with a child. He does not have a clear work schedule: today there may be two classes with children, the next day - three, and so on. In January 2017, the tutor worked for 75 hours. For January he is entitled to 300 x 75 = rub.

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ATTENTION! Whatever the cost of the hourly rate is chosen, if within a month the employee has worked the norm according to the production calendar, he cannot receive less than the minimum wage guarantees - today, rubles.

Hourly wage and employment contract

The Labor Code of the Russian Federation speaks of the mandatory inclusion of the terms of hourly wages in the employment contract concluded with an employee, or an additional agreement to it. If employees are transferred to an “hourly” position from another salary system, they must learn about the upcoming changes at least 2 months in advance: the changes must not only be included in the employment contract, but also be enshrined in the relevant orders and local acts of the company. It is necessary to indicate:

  • hourly rate (salary);
  • the procedure for calculating earnings;
  • terms of bonuses and deductions;
  • payment procedure for hours on holidays, weekends and nights;
  • specific days of salary issuance (at least 2 per month);
  • additional conditions, if any: probation period, social guarantees, etc.

Example of an employment contract including an hourly wage clause

Attention! The contract below elaborates those points that relate to hourly wages. The remaining clauses can be inserted from the regular employment contract at your discretion.

Employment contract with a teacher

Limited Liability Company "Smart Children" (abbreviated name LLC "Smart Children"), hereinafter referred to as the "Employer", represented by General Director Alexey Stepanovich Razumentsev, acting on the basis of the Charter, on the one hand, and citizen Polyglotov Arkady Konstantinovich, referred to as hereinafter “Employee”, on the other hand, have entered into this employment contract, hereinafter referred to as the “Agreement”, as follows.

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1.1. Under the Agreement, the Employer undertakes to provide the Employee with work according to the labor function stipulated in this agreement: teaching activities in a children's early development center, provide working conditions provided for by the current labor legislation, local regulations of the Employer, pay the Employee wages in a timely manner and in full, and The Employee undertakes to personally perform the labor function defined by this Agreement - to provide teaching services, to comply with the internal labor regulations in force in the organization, other local regulations of the Employer, as well as to perform other duties provided for by the Agreement, as well as additional agreements thereto.

1.2. The employment contract with the employee is drawn up in accordance with current legislation and is a mandatory document for the Parties, including when resolving labor disputes between the Employee and the Employer in judicial and other bodies.

2.1. The Employer instructs, and the Employee accepts, the performance of labor duties as a teacher of English and German for children aged 4-7 years at the “Smart Children” early development school.

2.2. Work under the Contract is the main job for the Employee and is paid by the hour, in accordance with the approved and agreed upon schedule.

2.3. The Employee’s place of work is a branch of the “Smart Children” school, located at the address: Moscow, Zavaruevsky Lane, 12.

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3.1. An employment contract with an employee comes into force from the moment it is signed and is valid for six months. The employee must begin performing his job duties on September 1, 2016.

4.1. The Employee's official salary is 250 rubles per hour.

4.2. The Employee's salary is paid by transferring funds to the Employee's debit (credit) card twice a month, on the 13th and 28th, or by paying cash at the organization's cash desk.

4.3. Deductions may be made from the Employee's salary in cases provided for by the legislation of the Russian Federation.

4.4. The employer establishes incentives and compensation payments (additional payments, allowances, bonuses, etc.). The conditions for such payments and their amounts are determined in the Regulations on the payment of allowances and bonuses to employees of the company.

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4.5. If the Employee, along with his main job, performs additional work in another position or performs the duties of a temporarily absent employee without being released from his main job, the Employee is paid additionally in accordance with the additional agreement.

5. Rights and obligations of the Employee

5.1. The employee is obliged:

5.1.1. Fulfill obligations in accordance with this Agreement in good faith.

5.1.2. Comply with the internal labor regulations of the organization and other local regulations of the Employer.

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5.1.3. Maintain labor discipline.

5.1.4. Comply with labor standards if they are established by the Employer.

5.1.5. Comply with labor protection and occupational safety requirements.

5.1.6. Treats the property of the Employer and other employees with care.

5.1.7. Immediately notify the Employer of the occurrence of a situation that poses a threat to the life and health of children, or the safety of the Employer’s property.

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5.2. The employee has the right to:

5.2.1. Providing him with work stipulated by this employment contract.

5.2.2. Timely and full payment of wages in accordance with your qualifications, complexity of work, quantity and quality of work performed.

5.2.3. Rest, including paid annual leave, weekly days off, non-working holidays.

5.2.4. Compulsory social insurance in cases provided for by federal laws.

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5.2.5. Other rights established by the current legislation of the Russian Federation.

6. Rights and obligations of the Employer

6.1. The employer is obliged:

6.1.1. Comply with laws and other regulations, local regulations, and the terms of this employment contract.

6.1.2. Provide the Employee with work stipulated by the Agreement.

6.2.2. Require the Employee to fulfill labor duties specified in the Agreement, to take care of the property of the Employer and other employees, to comply with laws and local regulations.

6.2.3. Bring the Employee to disciplinary and financial liability in the manner established by the current legislation of the Russian Federation.

6.2.4. Adopt local regulations.

6.2.5. Exercise other rights provided for by the current legislation of the Russian Federation and local regulations.

9. Final provisions

Employer: Smart Children LLC, Taxpayer Identification Number: xxxxxxxxxxxxx legal entity. address: Moscow, Zavaruevsky lane, 12.

account: xxxxxxxxxxxxx in Sberbank of Russia, account: xxxxxxxxxx, BIC: xxxxxxxxxxx.

Employee: Polyglotov Arkady Konstantinovich, registered at the address: Moscow, st. Zavetnaya, 9.18, kV. 135;:, passport: XX xxxxxxxxxx, issued “October 18, 1995, Basmanny Department of Internal Affairs of Moscow.

From the Employer: General Director of Smart Children LLC (signature) Razumentsev A.S.

Employee: Polyglotov A.K (signature)

Note! Those points that are not disclosed in the contract are standard! Those. they can be safely borrowed from a regular employment contract.

Hello. I have a question. We work hourly.

The employer called all staff to a meeting. But I didn’t pay anyone for that hour and a half. We have a break twice a day for half an hour, it is also not paid. Plus, we are required to show up to work a minute earlier and delays at work (from 20 to 40 minutes) are also not paid.

Piece wages in an employment contract (sample)

If an employer asks you to develop (download) a sample employment contract with piecework wages, then you should not think that this is something special. For an employer, the use of this type of remuneration is an effective way to increase the employee’s performance and achieve a larger volume of manufactured products during the billing period.

Employment contract: types of remuneration

Current labor legislation gives the employer the right to independently choose and establish what type of remuneration he will use when setting the employee’s salary. He has similar rights in terms of setting the amount of remuneration.

It is important to understand here that this right may be limited if the employer abuses his rights and his actions in establishing working conditions worsen the situation of his employees compared to those established by labor legislation (for example, the employee’s salary will be below the established minimum wage).

Among the main types of remuneration often used in practice are the following:

  • piecework (the amount of wages depends on prices and the number of products produced per month);
  • time-based (the employee is given a salary, the amount of which does not depend on the production rate and the number of days in the month);
  • commission (the employee receives a set percentage (commission) for goods sold (work, services)).

Types of remuneration can be mixed among themselves, and can also be divided into subtypes depending on the specific working conditions of the employer.

The employee’s salary in accordance with one or another type of remuneration established for a specific category of workers must be specified in the employee’s employment contract, since it is an essential condition (Articles 57, 135 of the Labor Code of the Russian Federation).

Employment contract with piecework wages

When developing a sample employment contract with piecework wages, you need to pay attention to the following points:

In practice, prices are approved by the employer by an order establishing prices at the enterprise for a manufactured unit of product (another operation or work, service) or in another local act;

  • specifics of remuneration on holidays, including payment of additional remuneration to the employee.

The employer has such an obligation if there are non-working holidays in the billing month. The parties fix the procedure and amount of additional payment either directly in the employment contract, or the employer approves a local act, which the employee must be familiarized with in writing when hired. Additional remuneration is part of the salary. These provisions are established in Part 3 of Article 112 of the Labor Code of the Russian Federation.

If an employer provides a shift work schedule for piecework workers, including night shifts, then the employer is not obliged to pay additional remuneration for the employee’s work on holidays. In this case, the employer becomes obligated to pay for work at night and on holidays.

Download a sample employment contract with piecework wages

What are the terms of remuneration in an employment contract in 2018?

When applying for a vacant position for an employee, the employer is obliged to enter into a written agreement with him in the form of an employment contract, which necessarily reflects the terms of remuneration.

Requirements for the content of an employment contract are specified in the Labor Code of the Russian Federation.

How to describe working conditions in an employment contract

By signing the contract, the employee agrees to the conditions specified in it and receives certain guarantees for their compliance.

The terms of remuneration in the employment contract include:

  • salary amount;
  • the amount of bonuses, allowances, additional payments;
  • the procedure for calculating remuneration in conditions of excess work; form of remuneration (monetary, non-monetary, or a combination of two forms);
  • place of payment of wages;
  • terms of payment to the employee.

Depending on the calculation method, labor legislation distinguishes two forms of remuneration: piecework and hourly (time-based).

Piece wages in an employment contract - sample

Piecework form, in which the amount of remuneration to an employee directly depends on the volume of completed orders, services, products and other units, depending on job responsibilities, for a specified period.

Types of piecework form:

  • straight. Increasing production increases the amount of remuneration. piecework-bonus. Exceeding the established production norm implies the payment of bonuses;
  • chord. The set of duties performed within the specified time for their implementation is subject to assessment;
  • piecework-progressive. For a unit of product completed above the norm, the payment increases, but does not exceed the double price. mixed. Combines piecework and time-based work.

An example of a standard contract with an established piecework payment system:

The contract first of all spells out the subject of the contract, the rights, obligations of the parties, and indicates the number of days of work and rest per year.

Section 4 of the standard contract specifies the piecework form of payment, that is, the amount of payments is related to the volume of work performed. Clause 4.2 specifies the frequency of payments to employees twice a month. As a rule, the first payment is an advance and is not lower than one rate of the tariff schedule, and the second payment is salary. This section specifies the conditions for encouraging work overtime and on non-working days.

In addition, a separate paragraph describes the responsibility of the employer’s employee, in accordance with the legislation of the Russian Federation.

Hourly wages in an employment contract

Hourly payments - the amount of payments depending on the number of hours worked, but not exceeding the standards.

  • Simple - remuneration is paid to the employee for the amount of time worked, regardless of the volume and complexity of the work;
  • Time-based bonus. It involves paying bonuses for completing complex, painstaking work and completing it in a shorter period of time.

In many ways, the choice of calculation system depends on the specifics of the enterprise. For example, at a plant for the production of any parts, it is more expedient to install a piece mold, thereby increasing the productivity of production. Hourly payments are often set for salespeople in stores with good customer traffic.

Minimum wage in 2018 in the Russian Federation

Whatever form of calculation the employer uses, he is obliged to pay wages not lower than the established minimum wage in the current year. Every year, the minimum wage is indexed depending on the rate of inflation.

Thus, as of January 1, 2018, the minimum wage in the Russian Federation was set at 6,204 rubles. Regional may differ from federal, but not below the subsistence level. For example, in Moscow, where the cost of living is traditionally high, this number is rubles.

Conditions of remuneration according to the law in the Russian Federation

According to the current legislation in the Russian Federation, the employer is obliged to provide the employee with normal working conditions to ensure production standards.

The Labor Code of the Russian Federation stipulates the terms of remuneration, namely:

  • wages are paid in cash equivalent, with the exception of cases where the employee writes an application for payment in other forms;
  • the amount of payments to an employee depends on qualifications and complexity of work;
  • the amount of wages for a full month worked is not lower than the minimum wage; payments are made at least once a month.

Section 6 of the Labor Code of the Russian Federation establishes the payment procedure under special conditions:

  • performing work beyond normal limits;
  • work in production with hazardous substances;
  • work at night;
  • work on holidays and weekends;
  • payment for downtime,
  • time to develop new production,
  • manufacturing defective products.

Along with legally established standards, each organization has internal regulations that regulate the operating mode of the enterprise, schedule, tariff schedule and other working conditions and payroll, but they cannot go against those established at the federal level.

Violation of the conditions by the employer is a reason for the employee to contact law enforcement agencies.

Depending on many factors, in particular, on the method of recording the employment of employees, the payment of wages at an enterprise can be organized in different ways. Along with piecework, time-based payment is one of the most common. Let's look at cases when it is more profitable to introduce its hourly variety, clarify the nuances of labor legislation related to the “hourly wage”, teach how to make calculations using a specific example and show how this issue is reflected in the employment agreement with the employee.

The salary is as accurate as a clock

Recording of working hours is mandatory, no matter how the payment of remuneration for labor is organized. But in some systems it is precisely this that is the determining factor that affects the amount of money earned and the features of their accrual.

Hourly payment- this is the relationship between the remuneration due to the employee and the time that he actually worked, calculated in hours.

In practice, it is not difficult to introduce it, since the employer is already obliged to take into account the working time of its employees (Part 4 of Article 91 of the Labor Code of the Russian Federation).

IMPORTANT! With a salary system, time tracking is also important, but there the calculation period is a month. In an hourly system, tariffs (salaries) are set for each hour of work.

Features of hourly payment

Since the hourly wage system is a special case, it is possible to determine when it is more appropriate to use it from the same positions. If it is difficult to standardize work in adequate units, how can it be assessed from a financial perspective? For example, you can calculate the number of products made in an hour, but you cannot standardize the work of, for example, a lawyer or a teacher in the same way.

Types of "hourly"

Depending on the influence of various production factors, different forms of hourly remuneration may be applied.

  1. Regular hourly rate. 1 hour of work has a fixed price, which is not affected by the result given by the employee (“time is money”). This type of remuneration is used when the quality of work is not as important as the time actually spent at the workplace, for example, the position of duty officer, security guard, operator, administrator, etc.
  2. Premium hourly pay. The bonus is assigned for indicators additional to the time worked, such as volume of work, declared quality, etc. The amount of the bonus must be agreed upon in advance and is added to the established hourly rate.
  3. Standardized hourly rate. In addition to the rate per hour of work established by the tariff or salary, additional payment is guaranteed for strict compliance with the conditions set by the employer. It is advisable to use such a system when exceeding production standards is undesirable.

Hourly payment according to the Labor Code of the Russian Federation

When accepting an hourly wage system, an entrepreneur must be guided by the relevant articles of Russian labor legislation:

  • Art. 91 speaks of the need to take into account the actual time worked by each employee assigned to the employer;
  • Art. 57 of the Labor Code of the Russian Federation obliges to include a condition on hourly payment in an employment contract, since the remuneration system is its essential condition;
  • part 3 art. 133 of the Labor Code of the Russian Federation talks about temporary standards and the corresponding payment - the maximum working week is 40 hours and the fulfillment of the hourly standard according to the production calendar during the month must guarantee hourly employees a salary not lower than the minimum level established by the state ();
  • the current relevant article of the Federal Law on the establishment of the minimum wage in Russia.

Who benefits from hourly work and when?

Advantages for the employer

  • a working hour is always the same period of time, and the working day can change its duration, so it is more convenient to operate with a clock;
  • rates per hour of employment will help more accurately regulate the amount of payment due in cases where the employee was absent for a certain time;
  • it is more convenient to calculate remuneration for part-time workers employed part-time, as well as for those in respect of whom it applies;
  • financial savings, since only time spent working is paid;
  • an additional incentive for employees to use their working time effectively.

Employer risks:

  • a more complicated calculation system (with strict accounting of the working time of all personnel);
  • reduced efficiency of this system without bonuses;
  • We need an additional position - a controller and a time keeper.

Which employees will be suitable for:

  • how much you worked, that’s what you got for it, this is very convenient with a flexible schedule, part-time work or part-time position;
  • ideal for workers whose working day cannot be precisely regulated, for example, teachers (one day he can be busy for 6 hours, another - 4);
  • a good payment option for uneven loads.

Possible disadvantages for employees:

  • the employer can sometimes set a fairly large amount of work required to be completed per hour, and failure to achieve the standard, although it guarantees payment of the hourly rate (salary), makes it impossible to receive a bonus.

Hourly wage calculation

To calculate the amount due to an hourly employee, you need to multiply the hourly tariff rate (salary) by the time actually worked and recorded (in hours).

For example, a teacher at a center for the study of foreign languages ​​receives 300 rubles for 1 hour of work with a child. He does not have a clear work schedule: today there may be two classes with children, the next day - three, and so on. In January 2017, the tutor worked for 75 hours. For January he is entitled to 300 x 75 = 22,500 rubles.

ATTENTION! Whatever the cost of the hourly rate is chosen, if during the month the employee has worked the norm according to the production calendar, he cannot receive less than the minimum wage guarantee - today 7,500 rubles.

Hourly wage and employment contract

The Labor Code of the Russian Federation speaks of the mandatory inclusion of the terms of hourly wages in the employment contract concluded with an employee, or an additional agreement to it. If employees are transferred to an “hourly” position from another salary system, they must learn about the upcoming changes at least 2 months in advance: the changes must not only be included in the employment contract, but also be enshrined in the relevant orders and local acts of the company. It is necessary to indicate:

  • hourly rate (salary);
  • the procedure for calculating earnings;
  • terms of bonuses and deductions;
  • payment procedure for hours on holidays, weekends and nights;
  • specific days of salary issuance (at least 2 per month);
  • additional conditions, if any: probation period, social guarantees, etc.

Example of an employment contract including an hourly wage clause

Attention! The contract below elaborates those points that relate to hourly wages. The remaining clauses can be inserted from the regular employment contract at your discretion.

Employment contract with a teacher

Limited Liability Company "Smart Children" (abbreviated name LLC "Smart Children"), hereinafter referred to as the "Employer", represented by General Director Alexey Stepanovich Razumentsev, acting on the basis of the Charter, on the one hand, and citizen Polyglotov Arkady Konstantinovich, referred to as hereinafter “Employee”, on the other hand, have entered into this employment contract, hereinafter referred to as the “Agreement”, as follows.

1. The Subject of the Agreement

1.1. Under the Agreement, the Employer undertakes to provide the Employee with work according to the labor function stipulated in this agreement: teaching activities in a children's early development center, provide working conditions provided for by the current labor legislation, local regulations of the Employer, pay the Employee wages in a timely manner and in full, and The Employee undertakes to personally perform the labor function defined by this Agreement - to provide teaching services, to comply with the internal labor regulations in force in the organization, other local regulations of the Employer, as well as to perform other duties provided for by the Agreement, as well as additional agreements thereto.

1.2. The employment contract with the employee is drawn up in accordance with current legislation and is a mandatory document for the Parties, including when resolving labor disputes between the Employee and the Employer in judicial and other bodies.

2. Basic provisions

2.1. The Employer instructs, and the Employee accepts, the performance of labor duties as a teacher of English and German for children aged 4-7 years at the “Smart Children” early development school.

2.2. Work under the Contract is the main job for the Employee and is paid by the hour, in accordance with the approved and agreed upon schedule.

2.3. The Employee’s place of work is a branch of the “Smart Children” school, located at the address: Moscow, Zavaruevsky Lane, 12.

3. Duration of the contract

3.1. An employment contract with an employee comes into force from the moment it is signed and is valid for six months. The employee must begin performing his job duties on September 1, 2016.

4. Terms of payment

4.1. The Employee's official salary is 250 rubles per hour.

4.2. The Employee's salary is paid by transferring funds to the Employee's debit (credit) card twice a month, on the 13th and 28th, or by paying cash at the organization's cash desk.

4.3. Deductions may be made from the Employee's salary in cases provided for by the legislation of the Russian Federation.

4.4. The employer establishes incentives and compensation payments (additional payments, allowances, bonuses, etc.). The conditions for such payments and their amounts are determined in the Regulations on the payment of allowances and bonuses to employees of the company.

4.5. If the Employee, along with his main job, performs additional work in another position or performs the duties of a temporarily absent employee without being released from his main job, the Employee is paid additionally in accordance with the additional agreement.

5. Rights and obligations of the Employee

5.1. The employee is obliged:

5.1.1. Fulfill obligations in accordance with this Agreement in good faith.

5.1.2. Comply with the internal labor regulations of the organization and other local regulations of the Employer.

5.1.3. Maintain labor discipline.

5.1.4. Comply with labor standards if they are established by the Employer.

5.1.5. Comply with labor protection and occupational safety requirements.

5.1.6. Treats the property of the Employer and other employees with care.

5.1.7. Immediately notify the Employer of the occurrence of a situation that poses a threat to the life and health of children, or the safety of the Employer’s property.

5.2. The employee has the right to:

5.2.1. Providing him with work stipulated by this employment contract.

5.2.2. Timely and full payment of wages in accordance with your qualifications, complexity of work, quantity and quality of work performed.

5.2.3. Rest, including paid annual leave, weekly days off, non-working holidays.

5.2.4. Compulsory social insurance in cases provided for by federal laws.

5.2.5. Other rights established by the current legislation of the Russian Federation.

6. Rights and obligations of the Employer

6.1. The employer is obliged:

6.1.1. Comply with laws and other regulations, local regulations, and the terms of this employment contract.

6.1.2. Provide the Employee with work stipulated by the Agreement.

6.1.3. Provide the Employee with equipment, technical documentation and other means necessary to perform his job duties.

6.1.4. Pay the full amount of wages due to the Employee on time.

6.1.5. Carry out compulsory social insurance for the Employee in the manner established by federal laws.

6.1.7. Perform other duties established by the current legislation of the Russian Federation.

6.2. The employer has the right:

6.2.1. Encourage the Employee for conscientious, effective work.

6.2.2. Require the Employee to fulfill labor duties specified in the Agreement, to take care of the property of the Employer and other employees, to comply with laws and local regulations.

6.2.3. Bring the Employee to disciplinary and financial liability in the manner established by the current legislation of the Russian Federation.

6.2.4. Adopt local regulations.

6.2.5. Exercise other rights provided for by the current legislation of the Russian Federation and local regulations.

7. Guarantees and compensation

8. Responsibility of the parties

9. Final provisions

10. Details of the parties

Employer: Smart Children LLC, Taxpayer Identification Number: xxxxxxxxxxxxx legal entity. address: Moscow, Zavaruevsky lane, 12.
account: xxxxxxxxxxxxx in Sberbank of Russia, account: xxxxxxxxxx, BIC: xxxxxxxxxxx.

Employee: Polyglotov Arkady Konstantinovich, registered at the address: Moscow, st. Zavetnaya, 9.18, kV. 135;:, passport: XX xxxxxxxxxx, issued “October 18, 1995, Basmanny Department of Internal Affairs of Moscow.

phone: 095-722-44-78.

From the Employer: General Director of Smart Children LLC (signature) Razumentsev A.S.

Employee: Polyglotov A.K (signature)

Note! Those points that are not disclosed in the contract are standard! Those. they can be safely borrowed from a regular employment contract.

Employment contract (relationships) regarding wages

One of the mandatory conditions for inclusion in an employment contract is the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments).

We will tell you in this article what forms and systems of remuneration are provided for by the legislation of the Russian Federation, within what terms wages must be paid, as well as what responsibility the employer has for violating these terms.

According to Articles 21 and 22 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), an employee has the right to timely and full payment of wages in accordance with his qualifications, complexity of work, quantity and quality of work performed, and the employer is obliged to pay in full the amount due the employee receives wages within the time limits established in accordance with the Labor Code of the Russian Federation, the collective agreement, internal labor regulations, and employment contracts.

Thus, payment of wages is the basic right of the employee and the basic responsibility of the employer.

Based on Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

By virtue of Article 135 of the Labor Code of the Russian Federation, an employee’s wages are established by an employment contract in accordance with the remuneration systems in force for a given employer. In accordance with Part 2 of Article 135 of the Labor Code of the Russian Federation, remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and incentive allowances and systems bonuses are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulations containing labor law norms.

According to Article 57 of the Labor Code of the Russian Federation, the employment contract must necessarily include the terms of remuneration (including the amount of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments).

Thus, the amount of wages, including the size of the tariff rate or salary (official salary), additional payments, allowances and incentive payments, is a mandatory condition of the employment contract of each employee, determined by agreement of the parties in accordance with the collective agreement in force for a given employer, agreement, local regulations.

Pay systems

Currently, time-based, piece-rate and commission-based remuneration systems are most widely used. Each employer independently establishes its own remuneration system. In addition to those indicated, other remuneration systems may be provided.

Time-based (tariff) wage system

With time-based (tariff) wages, the employee’s wages are determined based on the time actually worked and the tariff rate (salary). In this case, the tariff rate should be understood as a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, without taking into account compensation, incentives and social payments (Article 129 of the Labor Code of the Russian Federation).

According to Article 143 of the Labor Code of the Russian Federation, tariff systems of remuneration are wage systems based on a tariff system of differentiation of wages for workers of different categories.

The tariff system for differentiating wages for workers of different categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients.

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.

The main types of time-based (tariff) wages are:

– simple time-based;

– time-bonus.

With simple time-based wages, the employee’s salary is calculated based on the tariff rate or official salary in accordance with the organization’s staffing table and the amount of time worked by the employee.

If during the month the employee worked all working days, then the amount of his salary will correspond to his official salary.

If the employee does not work all of his working time, then remuneration will be accrued only for the time actually worked.

Some employers use hourly and daily wages as variations of the time system. In this case, the employee’s earnings are determined by multiplying the hourly (daily) wage rate by the number of hours (days) actually worked.

Time-based bonus payment provides for the accrual and payment of a bonus, determined as a percentage of the official salary (tariff rate) on the basis of a developed regulation on bonuses for employees, a collective agreement or an order (instruction) of the head of the organization.

Please note that, as a rule, the time-based remuneration system is used when remunerating the management personnel of the organization, workers in auxiliary and service production, as well as part-time workers.

Piece wage system

With piecework wages, wages are accrued to the employee based on the final results of his work, which is an incentive for the employee to increase labor productivity. In addition, with such a remuneration system, it is possible not to control the appropriateness of employees’ use of working time, since each employee is interested in producing more products.

The basis for calculating piecework wages is the piecework rate, which represents the amount of remuneration to be paid to the employee for producing a unit of product or performing a certain business operation.

Depending on the method of calculating wages, the piecework wage system is divided into:

– direct piecework;

With such remuneration, the employee is remunerated for work actually performed at established piece rates;

– piecework-progressive;

With this form of remuneration, the employee’s wages for manufacturing products within the established norm are determined at established piece rates, and for manufacturing products in excess of the norm - at higher prices;

– indirect piecework.

As a rule, indirect piecework wages are applied to workers performing auxiliary work in servicing the main production. With this form of remuneration, the employee’s salary depends on the results of the work of workers in the main production, and not on his personal output;

– chord.

Lump sum remuneration assumes that for a team of workers or an individual employee, the amount of remuneration is established for a set of works, and not for a specific production operation.

Depending on the method of labor organization, piecework wages are divided into individual and collective (team).

With individual piecework wages, the employee’s remuneration for his work depends entirely on the quantity of products produced individually, its quality and piecework rates.

With collective (team) piecework wages, the wages of the entire team are set taking into account the actual work performed and its price, and the wages of each employee of the team (team) depend on the volume of products produced by the entire team and on the quantity and quality of his work in the total volume of work.

Commission system of remuneration

This type of remuneration system is currently widely used in organizations engaged in trading operations, providing services to the public, and so on. An employee’s earnings under a commission system of remuneration are determined in the form of a fixed (percentage) income from sales volume.

There are many types of commission forms of remuneration that coordinate the remuneration of employees with the effectiveness of their activities. The choice of a specific method depends on what goals are set for the organization, as well as on the specifics of the market, the characteristics of the product being sold, and other factors.

Forms of remuneration

According to Part 1 of Article 131 of the Labor Code of the Russian Federation, wages are paid in cash in the currency of the Russian Federation - in rubles.

Note!

As practice shows, an employer may have a question: does he have the right to establish wages in conventional units or foreign currency in employment contracts? For the answer, let us turn to the letter of Rostrud dated October 10, 2006 No. 1688-6-1. The letter states that the payment of wages on the territory of the Russian Federation in foreign currency is not provided for by current labor legislation. In this regard, in employment contracts with employees, wages must be established in rubles.

Establishing wages in ruble equivalents in foreign currency in employment contracts, according to Rostrud, will not fully comply with labor legislation, and in certain conditions will infringe on the rights of employees.

In this regard, Rostrud believes that establishing the amount of official salary in foreign currency in employment contracts can be regarded as a violation of labor legislation.

A similar opinion was expressed in letters dated June 24, 2009 No. 1810-6-1, dated March 11, 2009 No. 1145-TZ.

Based on Part 2 of Article 131 of the Labor Code of the Russian Federation, in accordance with a collective agreement or an employment contract, upon the written application of an employee, remuneration may be made in other forms that do not contradict the legislation of the Russian Federation and international treaties of the Russian Federation. It should be taken into account that the share of wages paid in non-monetary form cannot exceed 20% of the accrued monthly wage.

Note!

The Plenum of the Supreme Court of the Russian Federation in paragraph 54 of Resolution No. 2 of March 17, 2004 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” (hereinafter referred to as Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2) indicated that when resolving disputes arising in connection with the payment of wages to an employee in non-monetary form in accordance with a collective agreement or employment contract, it must be borne in mind that the payment of wages in this form can be recognized as justified if the following legally significant circumstances are proven:

– there was a voluntary expression of the employee’s will, confirmed by his written statement, to pay wages in non-monetary form. At the same time, Article 131 of the Labor Code of the Russian Federation does not exclude the employee’s right to express consent to receive part of the salary in non-monetary form, both for this specific payment and for a certain period (for example, during a quarter, a year). If an employee has expressed a desire to receive part of his salary in kind for a certain period, then he has the right, before the end of this period, in agreement with the employer, to refuse this form of payment;

– wages in non-monetary form were paid in an amount not exceeding 20% ​​of the accrued monthly wage;

– payment of wages in kind is common or desirable in given industries, economic activities or professions (for example, such payments have become common in the agricultural sector of the economy);

– payments of this kind are suitable for the personal consumption of the employee and his family or bring him a certain kind of benefit, keeping in mind that payment of wages in bonds, coupons, in the form of promissory notes, receipts, and also in the form of alcoholic beverages is not allowed, narcotic, poisonous, harmful and other toxic substances, weapons, ammunition and other items that are subject to prohibitions or restrictions on their free circulation

– when paying wages to an employee in kind, the requirements of reasonableness and fairness are met with respect to the value of the goods transferred to him as remuneration, that is, their value in any case should not exceed the level of market prices prevailing for these goods in a given area during the period of accrual payments.

Based on Article 136 of the Labor Code of the Russian Federation, wages are paid to the employee, as a rule, at the place where he performs the work or is transferred to the credit institution specified in the employee’s application, under the conditions determined by the collective agreement or employment contract. Keep in mind that the employee has the right to change the credit institution to which wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than five working days before the day of payment of wages.

The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract.

Wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract.

Salaries are paid at least every half month. Specific terms for payment of wages are established by internal labor regulations, collective agreement, and employment contract.

Note!

The letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242 states that the Labor Code of the Russian Federation establishes a requirement for the maximum permissible interval between wage payments when regulating the issue of specific terms for its payment in a local regulatory act, a collective agreement, or an employment contract. It follows from this requirement that the interval between payments should not exceed half a month, while there is no connection to the calendar month, and the ability to pay wages to all employees more often than the corresponding interval is not limited.

According to the Russian Ministry of Labor, if not a specific day for payment of wages is determined, but a period during which the payment can be made, fulfillment of this requirement will not be guaranteed.

Responsibility for delayed payment of wages

For delays in payment of wages and other payments due to an employee, Article 236 of the Labor Code of the Russian Federation establishes the financial liability of the employer. Thus, according to this article, if the employer violates the established deadline for paying wages, the employer is obliged to pay it with interest (monetary compensation). Monetary compensation is paid for each day of delay, starting from the next day after the established payment deadline until the day of actual settlement, inclusive. The amount of compensation must be no less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time for amounts not paid on time.

Example

The organization’s employment contract stipulates that wages are paid twice a month:

20th of the current month – advance payment;

5th of the next month – salary.

Compensation for late payment of wages is determined based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The employee's salary for May 2015 is 50,000 rubles.

According to the conditions of the example, paid wages are delayed for 10 days.

The refinancing rate of the Central Bank of the Russian Federation at the time of payment was 8.25%.

We calculate the amount of compensation:

(30,000 x 8.25%) / 300 x 10 days = 82.5 rubles.

Please note that the amount of monetary compensation paid to an employee can be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault (Article 236 of the Labor Code of the Russian Federation).

It should be emphasized that in this case, the employer does not compensate the employee for direct actual damage, but for a kind of lost profit, that is, it compensates for the losses that the employee may suffer due to the fact that wages were not paid on time.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation). That is, if the date of payment of wages, according to the internal rules of the organization, fell on Saturday or Sunday, then its payment on the following Monday is late and the employee has the right to demand payment of monetary compensation for late payment of wages.

It should be noted that when calculating the amount of monetary compensation for late wages, all calendar days are taken into account. Consequently, if the period of delay includes weekends and holidays, then they are also taken into account when calculating the amount of compensation for delayed wages.

Please note that in case of consideration of a dispute arising in connection with the employer’s refusal to pay interest (monetary compensation) to the employee for violation of the deadline for payment of wages, the court, according to the explanations given in paragraph 55 of the resolution of the Plenum of the Supreme Court of the Russian Federation No. 2, has the right to satisfy the claim independently from the employer’s fault in the delay in payment of the specified amount. Moreover, if a collective agreement, local regulation or employment contract determines the amount of interest to be paid by the employer in connection with the delay in payment of wages, then the court must calculate the amount of monetary compensation taking into account this amount, provided that it is not lower than that established by Article 236 of the Labor Code of the Russian Federation .

Based on Article 142 of the Labor Code of the Russian Federation, if wages are delayed for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. Moreover, by virtue of paragraph 57 of the resolution of the Plenum of the Supreme Court of the Russian Federation No. 2, an employee can suspend work regardless of whether the employer is at fault for non-payment of wages. Please note that an employee can exercise this right only if he does not belong to the category of workers for whom the Labor Code of the Russian Federation is not allowed to suspend work.

It should be noted that the head of the organization, as well as other officials who delayed the payment of wages, may be subject to disciplinary liability on the basis of Article 195 of the Labor Code of the Russian Federation.

Let us recall that, according to this article, the employer is obliged to consider the application of the representative body of employees about violation by the head of the organization, the head of the structural unit of the organization, their deputies of labor legislation and other acts containing labor law, the terms of the collective agreement, agreement and report the results of its consideration to the representative body workers.

If the fact of violation is confirmed, the employer is obliged to apply disciplinary action to the head of the organization, the head of the structural unit of the organization, and their deputies, up to and including dismissal.

In addition, persons who have delayed payment of wages may be subject to:

– to administrative liability in accordance with Article 5.27 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation).

We note that by virtue of the said article, namely paragraph 1, violation of labor legislation and other regulatory legal acts containing labor law norms, unless otherwise provided for in paragraphs 2 and 3 of Article 5.27 and Article 5.27.1. Code of Administrative Offenses of the Russian Federation, entails a warning or the imposition of an administrative fine:

– for officials in the amount of 1,000 to 5,000 rubles;

– for persons carrying out entrepreneurial activities without forming a legal entity – from 1,000 to 5,000 rubles;

– for legal entities – from 30,000 to 50,000 rubles.

Repeated commission by a person who was previously subjected to administrative punishment for a similar administrative offense entails, on the basis of paragraph 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the imposition of an administrative fine:

– for officials in the amount of 10,000 to 20,000 rubles or disqualification for a period of one to three years;

– for persons carrying out entrepreneurial activities without forming a legal entity – from 10,000 to 20,000 rubles;

– for legal entities – from 50,000 to 70,000 rubles;

– to criminal liability in accordance with Article 145.1 of the Criminal Code of the Russian Federation.

On the basis of this article, partial non-payment of wages and other payments established by law for more than three months, committed out of selfish or other personal interest by the head of an organization, an employer - an individual, the head of a branch, representative office or other separate structural unit of the organization, is punishable:

– a fine in the amount of up to 120,000 rubles or in the amount of wages or other income of the convicted person for a period of up to one year;

– deprivation of the right to hold certain positions or engage in certain activities for a period of up to one year;

– forced labor for up to two years;

– imprisonment for a term of up to one year.

In this case, partial non-payment of wages and other payments established by law means payment in the amount of less than half of the amount payable.

Complete non-payment of wages and other payments established by law for more than two months or payment of wages for more than two months in an amount below the minimum wage established by federal law, committed out of selfish or other personal interest by the head of the organization, the employer - an individual, the head of a branch, representative office or another separate structural unit of the organization is punishable;

– a fine in the amount of 100,000 to 500,000 rubles or in the amount of wages or other income of the convicted person for a period of up to three years;

– forced labor for a term of up to three years with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years;

– imprisonment for a term of up to three years with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years.

If non-payment (partial or full) entails grave consequences, the head of the organization, the employer - an individual, the head of a branch, representative office or other separate structural unit of the organization is punished:

– a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years;

– imprisonment for a term of two to five years with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to five years.

At the end of the article, it should be noted that the employer, in order to establish the procedure for paying wages, introducing a remuneration system and a bonus system, incentive payments and allowances, must develop and approve an appropriate internal document. This could be, for example, a Regulation on bonuses, a Regulation on allowances, a Regulation on remuneration, or a specific employment contract in which all terms of remuneration must be specified.

However, it is not entirely convenient to specify the terms of remuneration for each employee in the employment contract, so we can recommend creating a single document, which can be called “Regulations on remuneration”. This document includes clauses about bonuses and allowances, about other features of payment of wages to employees.

Any employment contract must specify how much the employee will receive and under what conditions. This is required by Article 57 of the Labor Code of the Russian Federation. If this rule is neglected, you and your management may get into trouble. Claims are not excluded from both inspectors and employees.

We will tell you what mistakes to avoid when formulating the conditions for remuneration. Check if everything is so in your contracts with employees. And if you suddenly see that some point needs to be corrected, fix the change in an additional agreement with the employee.

Error 1. They don’t write a specific salary amount in the contract

Some employers believe that it is not at all necessary to indicate the salary in numbers in an employment contract. And they make a link to another document where this amount is indicated. Most often - for staffing purposes.

You can't do that. After all, Article 57 of the code directly states that the contract must indicate the amount of the salary or tariff rate. And this is always a fixed value, expressed in rubles. So representatives of Rostrud think so, as they said in a letter dated December 24, 2007 No. 5275-61.

Example 1: How to correctly specify the salary amount in an employment contract

S.P. Vasilkov was hired as a driver at Buket LLC. According to the staffing table, he was given a salary of 30,000 rubles.

We have clearly shown below how to correctly indicate an employee’s salary in an employment contract. But you’ll see what’s best not to do next. And you can compare both options.

Right

The contract must specify the salary amount in rubles.

By the way, the specific amount in rubles must also be written in the additional agreement by which you establish the new salary amount.

Plus, don’t forget that the employee’s salary should not be lower than the federal minimum wage. Under no circumstances. This is directly stated in Article 133 of the Labor Code of the Russian Federation.

Let us remind you that the minimum wage is 7,500 rubles. Moreover, the employee’s total monthly income is taken into account. That is, a salary and various additional payments.

But it is not necessary to fix the specific amounts of allowances and additional payments in the employment contract. If you wish, you can provide for them in some separate local regulatory act, for example, in the regulations on remuneration. In the contract itself, it is enough to provide a link to this document (read more about this below).

Error 2. Having divided the salary into the basic salary and bonuses, they forget to specify the conditions for such bonuses

As you know, a manager can assign employees various allowances and bonuses to their salaries. In a word, incentive payments. And often such bonuses become part of the monthly salary. The director reasons like this: if anything happens, at any time it will be possible to give the employee only a salary. And forget about the surcharge.

Yes, bonuses really don’t have to be paid. But this is only the case when in the employment contract itself or in some separate local document (for example, in the bonus regulations) you have set out clear conditions, upon fulfilling which you can count on additional payment. And it is precisely these conditions that people often forget to mention.

Does the employment contract simply say that the employee receives a salary and bonus in such and such an amount? And there are no reservations, just as there is no link to the document where the conditions for issuing the bonus would be? Then by default you are obliged to pay all specified amounts monthly under any circumstances.

Not giving a bonus for reasons not directly provided for in the contract - they say, the manager decided so - means violating the rights of his employee. After all, he must be notified in writing two months in advance against signature that the salary is changing. These are the rules of Article 74 of the Labor Code of the Russian Federation.

Therefore, if your company’s incentive payments are irregular, say at the end of the year or half a year, then it is safer to indicate the minimum salary in the contract. That is, only the salary. And one-time bonuses should be assigned by order of bonuses immediately before they are issued.

Does management want to reward its employees on a more regular basis, including with the goal of splitting monthly salaries into fixed and variable parts? Then be sure to write down the conditions for the bonus. As we said above, they can be enshrined in an internal act of the company or in a collective agreement. Then make only a reference to it in the employment contract. Or you can immediately indicate restrictions in the employment contract.

Example 2: How to safely indicate incentive payments in an employment contract

LLC “Bouquet” hired O.K. Landysheva as a sales florist. According to the staffing table, she was given a salary of 20,000 rubles. In addition, the manager promised the new employee a monthly bonus of 10,000 rubles. Provided that the retail outlet’s revenue at the end of the month is at least 100,000 rubles.

We have provided a fragment of the employment contract, which correctly specifies incentive payments and the conditions for them, below. A version with errors is shown next to it for comparison.

Error

Specific conditions for bonuses are not specified.

Right

The employment contract must indicate for which achievements the employee will be awarded a bonus (if provided).

Error 3. Ignore requests for advance payments

Sometimes it happens that the employee himself asks for his salary to be given only once a month. Let's say we are talking about an external part-time worker who appears in the office from time to time. And he has to receive his salary in cash at the company cash desk. So such an employee doesn’t want to have to travel for money once again. Then he writes a statement or receipt to the head of the company stating that, at his own request, he asks to be paid wages once a month. And he takes responsibility for this.

However, the employer will still have to answer. And no receipts from an employee, alas, will help here. The fact is that Article 136 of the Labor Code of the Russian Federation strictly states: salaries must be paid at least every half month. This is precisely the condition that should be fixed in the contract with the employee. Specific deadlines can be fixed here or, for example, in the internal labor regulations.

And note: between the issuance of the advance and the salary, no more than half a month should pass, that is, 15 calendar days. If, for example, a company finally pays employees 20 days after the advance payment, then inspectors regard this as a deterioration of the employee’s rights. The basis is Article 9 of the Labor Code of the Russian Federation. But such conditions are not applicable. And in the event of a conflict with the same employee in the future, the auditors will not support you.

Let us show with an example how best to specify the terms of salary payment in an agreement with an employee.

Example 3: How to correctly indicate salary payment terms in a contract

E.V. Romashkina was hired for the position of merchandiser at Buket LLC. Since the new employee already has her main place of work in another company, she was registered as a part-time worker. In addition, the duties of a merchandiser do not require daily attendance at work.

The internal labor regulations of Buket LLC provide for payment of wages twice a month: on the 5th and 20th. E.V. Romashkina asked the accountant to give her income once a month. And I wrote a statement about this addressed to the manager.

We have shown below the correct option for how to reflect the frequency of payments to an employee in an employment contract. And for comparison, they also gave an erroneous version.

Error

The procedure for paying wages in the contract is incorrectly stated.

Right

Salaries must be paid every half month. This must be stated in the employment contract.

Error 4. The form of remuneration is incorrectly indicated

Another mistake they make is when part of the salary is paid in kind - say, in company products. They either completely forget to mention this in the employment contract, or the share for such payment in kind is not limited in any way. And it cannot be more than 20 percent of monthly earnings.

Moreover, payments in kind are permissible only upon a written application from the employee. Such a strict rule is spelled out in Article 131 of the Labor Code of the Russian Federation. Duplicate it in the employment contract. This way, the inspectors will definitely have no doubt that you are properly complying with the requirements of the law.

In the same article 131 of the code there is another important restriction. In the employment contract, the amount must be determined and fixed in Russian rubles. But only. Indeed, often in job advertisements the salary amount is indicated in foreign currency. However, this way of reflecting salaries in documents is unacceptable.

Example 4: How to write down the form of remuneration in a contract

L. Yu. Gvozdikina was hired as commercial director at Buket LLC. The manager set her salary at 1,500 euros.

A new employee asked to give her several bouquets as part of her salary. Because she had a family celebration planned. Gvozdikina L.Yu. wrote a statement addressed to the manager.

We have posted the correct version of the terms of the employment contract on the form of salary below. And they placed the wrong one next to it.

Error

Salary cannot be expressed in foreign currency. Payments in kind at the initiative of the employer are unacceptable.

Right

Salaries must be paid strictly in rubles, and in kind - only at the request of the employee.

Error 5. Prescribed illegal penalties

Prudent managers often seek to include in the employment contract all kinds of monetary fines and deductions from wages. For example, for being late or not fulfilling the plan. And as usually happens, they exceed the boundaries of the law.

Carefully!

It is impossible to cut an employee’s salary because he is regularly late or has not fulfilled the plan.

Amounts can be deducted from employee salaries only in strictly defined cases. They are listed in Article 137 of the Labor Code of the Russian Federation and in certain federal laws. Let's say an employee reimburses the company for an advance payment he has not worked out. Or the travel allowance debt is deducted from him. You can also withhold some amounts from an employee’s income if you overpaid him due to a calculation error - that is, an arithmetic error (see table below).

When and how much can employees' salaries be cut?

Type of retention

Maximum amount of deductions

Base

Debt repayment in the form of:
- advance payment on salary;
- unspent travel allowances;
- overpayments due to an accounting error or downtime due to the fault of the employee*;
- vacation pay if the employee is fired before the end of the working year

20 percent on every salary payment

Article 138 of the Labor Code of the Russian Federation

Collection according to the requirements contained in the writ of execution (except for alimony, compensation for damage caused by a crime)

50 percent with each salary payment

Alimony, compensation for damage caused by a crime

70 percent with each salary payment

* The guilt of the employee is determined by controllers, for example labor inspectors.

So in an employment contract you can only duplicate the norms of Article 137 of the Labor Code of the Russian Federation. Additional grounds for deduction cannot be established.

Let's look at an example of how to correctly provide for possible penalties in an employment contract.

Example 5: How to correctly reflect the terms of deductions in the contract

Buket LLC hired S.I. Nezabudkina as a manager. The manager decided to provide not only ways of encouraging the new employee, but also educational measures. Namely, deductions from salaries in the amount of 1 percent of the salary for failure to fulfill the sales plan for three months in a row.

We have provided a fragment of the employment contract, which correctly states the terms on deductions, below. And next to it is the wrong option so you can compare them.

Error

It is impossible to indicate deductions in an employment contract if they are not provided for by law.

Right

In the contract you can duplicate the rules of the Labor Code of the Russian Federation.

When withholding from an employee's salary for legal reasons, do not forget about the restrictions. The amount of all penalties cannot exceed 20 percent for each salary payment. In rarer cases it is 50 percent, and in exceptional cases it is 70.

Are you facing difficulties when recording employee salaries? Can't choose the optimal payroll accounting program? Do you have any doubts about filling out the payroll accounting module correctly? To resolve all these issues, use the “My Business” online service.

In the service, you automatically calculate employee salaries, vacation pay, sick leave, benefits, taxes and insurance premiums. You don't have to waste time figuring out what the percentage of your payroll taxes is this year. You just select the desired type of calculation from the list of documents and fill out a few simple fields (for example, the employee’s name and month of accrual).

It is not difficult to keep track of wages, make accounting entries, generate pay sheets, pay slips and all the necessary reports in the “My Business” system.

In addition, you receive round-the-clock advice from service experts on all tax and accounting issues. Try it now. It's free.

Employment contract– an agreement between the employer and the employee, according to which the employer undertakes to provide the employee with work according to the specified labor function, to provide working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations and this agreement , pay the employee wages in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this agreement, to comply with the internal labor regulations in force for this employer (Article 56 of the Labor Code of the Russian Federation).

The employment contract is concluded in writing, drawn up in two copies, each of which is signed by the parties. One copy of the employment contract is given to the employee, the other is kept by the employer (Article 67 of the Labor Code of the Russian Federation). In addition, Article 67 of the Labor Code of the Russian Federation has been supplemented with a new requirement for the form of the employment contract: receipt by the employee of a copy of the employment contract must be confirmed by the employee’s signature on the copy of the employment contract kept by the employer. However, employers were previously recommended to require the employee to confirm receipt of the contract with his signature. Because in the case of a “problematic” dismissal, the employee could simply state that he did not receive a copy of the contract, and the employer, therefore, had to prove the opposite. This situation is now enshrined in law.

An employment contract is the main document defining the procedure for remuneration of employees. Moreover, from the meaning of Article 57 of the Labor Code of the Russian Federation, the terms of the employment contract cannot worsen the position of the employee in comparison with the Labor Code, collective agreement, agreements and other regulations.

In accordance with Article 57 of the Labor Code of the Russian Federation, the terms of remuneration are essential terms of the employment contract (i.e., they are stipulated in the contract without fail) and must include: the size of the tariff rate or salary (official salary) of the employee; additional payments, allowances, incentive payments. In addition, the employment contract should indicate the procedure for remuneration in conditions deviating from normal (overtime work, night work, work on weekends and holidays, etc.), determine the place and terms of payment of wages; reflect the form of remuneration - in cash or in a combination of monetary and non-monetary forms.

An employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work for a specified labor function, to provide working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations and by this agreement, to pay the employee wages in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this agreement, to comply with the internal labor regulations in force for this employer (Article 56 of the Labor Code of the Russian Federation).

The parties to the employment contract are the employer and the employee.

The employment contract is concluded in writing, drawn up in two copies, each of which is signed by the parties. One copy of the employment contract is given to the employee, the other is kept by the employer (Article 67 of the Labor Code of the Russian Federation). Article 67 of the Labor Code of the Russian Federation has been supplemented with a new requirement for the form of the employment contract: receipt by the employee of a copy of the employment contract must be confirmed by the employee’s signature on the copy of the employment contract kept by the employer. Note that previously, employers were recommended to require the employee to confirm receipt of the contract with his signature, since in the case of a “problematic” dismissal, the employee could simply state that he did not receive a copy of the contract, and the employer, therefore, had to prove the opposite. This situation is now enshrined in law.

An employment contract is the main document that determines the procedure for remuneration of workers, and within the meaning of Art. 57 of the Labor Code of the Russian Federation, the terms of an employment contract cannot worsen the position of an employee in comparison with the conditions defined by the Labor Code of the Russian Federation, a collective agreement, agreements and other regulations.

In accordance with Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration are mandatory conditions for inclusion in an employment contract (i.e. they are stipulated in the contract without fail) and must include in particular: the amount of the tariff rate or salary (official salary) of the employee; additional payments, allowances, incentive payments. In addition, the employment contract should indicate the procedure for remuneration in conditions deviating from normal (overtime work, night work, work on weekends and holidays, etc.), determine the place and terms of payment of wages; reflect the form of remuneration: monetary or a combination of monetary and non-monetary.

Changes in wage conditions

As stated above, the terms of remuneration refer to the essential terms of the employment contract, therefore, if it is necessary to make changes to the terms of remuneration, you should be guided by Art. 74 Labor Code of the Russian Federation. According to this article, for reasons related to changes in organizational or technological working conditions, it is allowed to change the essential terms of the employment contract determined by the parties at the initiative of the employer when the employee continues to work without changing job functions. Thus, the employee continues to work in the same position, in the same specialty, qualifications, but with changes in other essential terms of the contract, in particular the system and amount of remuneration. The employer is obliged to notify the employee of the upcoming change no later than two months before the introduction of such changes, unless otherwise established by the Labor Code of the Russian Federation or federal law, and only in writing. If the employee refuses to continue working under the new conditions, the employment contract is terminated in accordance with clause 7 of Art. 77 of the Labor Code of the Russian Federation (an employee’s refusal to continue working due to a change in the essential terms of the employment contract).

Read also: Order to terminate an employment contract with an employee - sample

According to the old version of Art. 72 of the Labor Code of the Russian Federation, a change in the essential terms of an employment contract was a transfer of an employee to another permanent job, therefore, a change in the terms of remuneration (reduction of tariff rates, salaries, reduction in the number of benefits provided, etc.) was also considered as a transfer to another job.

In accordance with the new edition, transfer to another job is a permanent or temporary change in the labor function of the employee and (or) the structural unit in which the employee works (if the structural unit was specified in the employment contract), while continuing to work for the same employer, as well as transfer to work in another area together with the employer. Thus, a change in other conditions determined by the employment contract (including remuneration) does not constitute a transfer to another job, as was the case before.

The terms of an employment contract can only be changed by agreement of the parties and in writing, therefore a change in the terms of remuneration must be formalized by amending a previously concluded written employment contract.

Thus, changes in wage conditions are documented with the following documents:

♦ notification to the employer;

♦ an additional agreement (amendment) to the employment contract.

Corresponding changes are made to the employee’s personal card (section “Hiring and transfers to another job” of form No. T-2).

Terms of remuneration in the employment contract

Payment for labor in an employment contract is one of the mandatory conditions. In the absence of such a clause in the contract, the latter is considered invalid.
An employment contract is concluded by mutual consent of both parties. Therefore, both the employee and the employer have the right to offer their own salary options.

Salary, according to Art. 129 Labor Code of the Russian Federation. - This is a reward to the employee for his work. Its size may depend on the qualifications of the employee, his experience in this field and this position, as well as on other factors. But the employer does not have the right to set the amount of remuneration to the employee below the minimum threshold, which is established for each region separately.

The employer establishes the procedure for paying wages depending on the remuneration system adopted at the enterprise. Both the remuneration system and the procedure for paying salaries must be specified in the employment contract.
The remuneration system is established by regulatory and local acts of the enterprise. The employer does not have the right to indicate in the employment contract a different system of remuneration for labor than that established by the enterprise.

If the nature of the applicant’s work involves business trips, working overtime, part-time or combining several professions, as well as working on weekends, additional remuneration is also stipulated in the employment contract.
The amount of additional payments is established by agreement of the parties, but in full accordance with Art. 151 Labor Code of the Russian Federation.

Equal wages should be established for equal work. This is stated in Art. 22 Labor Code of the Russian Federation. It is also not allowed to “cut” wages depending on the gender and other characteristics of the employee. According to Art. 132 of the Labor Code of the Russian Federation prohibits discrimination against an employee on various grounds when establishing or changing wage conditions.

It is possible to change the amount of wages, as well as change the terms of payment, only by agreement of the parties. For this purpose, an additional agreement is drawn up, which indicates the nature of the changes. If the employee does not sign this document, then the employer has no right to change anything.
If the applicant will have to perform his work in difficult climatic conditions or work in hazardous production, then the employer must establish an additional payment in accordance with federal and regional labor legislation.

Mandatory terms of the employment contract

In accordance with labor legislation, an employment contract is an agreement between an employee and an employer (in Article 56 of the Labor Code of the Russian Federation). An employment contract assumes that the employer is obliged to provide the employee with work related to the labor function, provide working conditions, pay wages on time and in full, and the employee undertakes to perform certain labor functions in the interests, under the management and control of the employer, as well as to comply with internal labor regulations .

Read also: Retraining of military personnel upon discharge

Let's consider the conditions that should be included in the employment contract.

In accordance with Art. 57 of the Labor Code of the Russian Federation, an employment contract must include:

  • Information to be included in the employment contract;
  • Mandatory terms of the contract;
  • Additional terms of the agreement.

Information to be included in the employment contract includes:

  • Last name, first name and patronymic of the employee;
  • Employer's name;
  • Details of the employee’s identity document;
  • employer's tax identification number;
  • Information about the employer’s representative (if the employer concludes the employment contract not personally, but through his representative);
  • Date and place of conclusion of the contract.

The absence of the above information may be grounds for termination of the contract.

Mandatory terms of the contract

The employment contract must include the following conditions:

Do not confuse the place of work and the workplace. Place of work is the name of the employer.

If an employee is accepted into a branch of the organization located in another area, then the contract indicates its location.

“The employee’s place of work is Moscow Windows LLC located at the address: Moscow, st. Moskovskaya, 29.”

A labor function is work according to a position, profession, specialty, indicating the qualifications or specific type of work assigned to the employee.

The employer can determine the title of the position for work not related to harmful and dangerous working conditions independently. If the work involves harmful and dangerous working conditions, i.e. involve the provision of any compensation or benefits, then the names of positions, professions or specialties must be indicated in accordance with qualification reference books (ETKS, EKS) and professional standards.

For the position: “The employee is entrusted with performing work as a design engineer.”

For the profession: “The employee is hired as a mechanic of the 3rd category.”

3. Start date of work.

The start date of work may differ from the date of conclusion of the employment contract.

If the start date of work is not specified in the employment contract, then the employee must begin work on the day following the day the employment contract is signed.

Note: when an employee is actually allowed to perform work, the employer is obliged to conclude an employment contract with him no later than 3 days from the date of such admission.

4. Duration of the contract

This clause is indicated only in a fixed-term employment contract. In this case, in addition to the validity period of the contract, the basis for its conclusion is also indicated.

"2. Contract time.

2.2. The contract was concluded for six months for the period of operation of the store from January 17, 2017 to July 17, 2017.”

If the exact date of termination of a fixed-term employment contract cannot be determined, then the contract can indicate the conditions for its termination.

“This agreement was concluded during the absence of the secretary of Galina Petrovna Sidorova in connection with maternity leave for a child under three years of age.”

5. Terms of remuneration.

The labor contract must indicate the size of the tariff rate or salary, as well as all provided allowances, additional payments and bonuses (Part 1 of Article 135 of the Labor Code of the Russian Federation).

The maximum wage is not limited, with the exception of certain categories of employees, the amount of wages of which is established by legislative acts of the Russian Federation.

The minimum wage of an employee who has worked the standard working hours cannot be lower than the minimum wage (currently it is 7,500 rubles).

In addition to the amount of remuneration, the employment contract must indicate the methods and terms of payment of wages.

"5.1. The employee is given a salary of 45,000 (forty-five thousand) rubles. and other incentive payments in accordance with the bonus regulations.

5.2. The deadline for paying wages is the 8th and 21st of each month.”

Note: wages must be paid at least once every half month, no later than 15 calendar days from the end of the period for which they were accrued (Part 6 of Article 136 of the Labor Code of the Russian Federation).

6.Regimen of working hours and rest time

This condition is included in the contract if the work schedule of a particular employee differs from the general rules established by the employer.

"3.1. The employee is given a shortened working day with a standard working time of 30 hours per week with a five-day working week with a daily work duration of 6 hours.

3.2. Work starts at 8.00, ends at 15.00. Break for rest and food - from 12.00 to 13.00.”

6. Guarantees and compensation for work with harmful and (or) dangerous working conditions

This condition is mandatory for workers with harmful and (or) dangerous working conditions.



 


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