Sample regulations on the payroll group. If you decide to develop a wage policy

APPROVED:

By order of the director No. 157 dated 08/01/2016.

REGULATIONS ON WAGES

1. General Provisions

1.1. These Regulations have been developed in accordance with the current legislation of the Russian Federation and the Charter of the enterprise. Introduced with the aim of organizing a unified system of remuneration and bonuses for workers, increasing the material interest of workers in high labor results, responsibility for the implementation job responsibilities, implementation of a coordinated policy in matters of wages within the enterprise, as well as for the purpose of social protection of workers.

1.2. This Regulation on remuneration is based on the requirements of the Labor Code of the Russian Federation.

1.3. The regulations on remuneration establish the procedure for paying and bonusing employees (paid and non-paid) taking into account the results of their work and the achieved results of financial and economic activities of both the enterprise as a whole and its structural divisions.

1.4. The wage regulations provide:

1.4.1. differentiation of workers' compensation, taking into account the characteristics of each structural unit(workshop, service, department, etc.);

1.4.2. optimal ratio in remuneration of workers according to the complexity and responsibility of the work performed;

1.4.3. compliance of job titles and professions with a unified classification system;

1.4.4. creation of a bonus system that corresponds to the enterprise strategy, allowing to control and adequately evaluate the contribution of employees to the implementation of assigned tasks;

1.4.5. effective use of the enterprise's personnel potential;

1.4.6. compliance of bonus payments with the results of financial and economic activities.

2. Enterprise wage fund

2.1. The main areas of use of the wage fund are:

2.1.1. payment of the basic salary, in accordance with section 4, - remuneration of employees;

2.1.2. monthly bonus based on monthly work results;

2.1.3. payment of additional payments and incentive bonuses;

2.1.4. payment for next vacations.

2.2. The basic salary is a guaranteed monetary remuneration for the employee’s performance of the job duties assigned to him, his level of qualifications, specialization and is paid monthly in full.

3. Payroll planning

3.1. Payroll planning is carried out quarterly with a monthly breakdown. The planned wage fund includes payment according to tariffs and salaries of employees, bonuses, in accordance with the regulations on wages. Overspending of the planned wage fund is not allowed.

4. Remuneration of employees

4.1. Employees are remunerated from the wage fund.

4.2. This Regulation applies to employees who are in an employment relationship with the Company on the basis of concluded employment contracts both at their main place of work and those working part-time.

4.3. This Regulation establishes a system of remuneration for employees of the Enterprise, taking into account the specifics of the organization of labor and its payment in the Enterprise.

4.4. The terms of remuneration provided for by this provision are an integral part of the employment contract concluded by the enterprise with the employee. A change in the terms of remuneration established by this provision is a change in the previously agreed terms of the employment contract and can only be made by agreement of the parties to the employment contract or unilaterally at the initiative of the employer, subject to the conditions, procedure and time limits in accordance with the provisions of Art. 74. Labor Code of the Russian Federation.

4.5. basis wages are:

4.5.1. for the management staff - monthly salaries established by the staffing table and approved by the director, the amount of salaries increases in proportion to the change in tariff rates and salaries of employees engaged in production activities.

4.5.2. for workers - hourly tariff rates or salaries, calculated in accordance with the Unified Tariff Schedule, established by the staffing table and approved by the director of the enterprise.

4.6. The inter-grade grid (Appendix No. 1) was used in accordance with the Unified tariff schedule for wages, approved by Order of the Gosstroy of Russia dated March 31, 1999 No. 81.

4.7. The basis for differentiation of tariff rates and official salaries is the minimum monthly wage. tariff rate a worker of the first category of the main specialty when working under normal conditions, subject to full working hours.

4.8. Minimum size monthly tariff rate:

4.8.1. for repair personnel - mechanic of the 1st category, it is set at 8114 rubles 00 kopecks;

4.8.2. for operational personnel - boiler room operator of the 1st category, the amount is set at 7056 rubles 00 kopecks.

4.9. At the end of each quarter, it is possible to index the minimum monthly tariff rate to the amount of actual growth consumer prices V Russian Federation, subject to availability of funds.

4.10. Worker categories are established by profession in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers and the complexity of the work performed.

4.11. Remuneration for workers of motor transport is calculated in accordance with Appendix No. 2.

4.12. The procedure, conditions of remuneration and material incentives for the director of the enterprise, as well as the chief engineer, deputy director for economics and finance, and chief accountant are determined by employment contracts.

4.13. The Employer keeps records of the actual time worked by employees in an electronic time sheet.

4.14. Salaries are paid twice a month:

4.14.1. payment for the first half of the month (50% of the employee’s tariff rate (official salary)) – on the 25th of the billing month;

4.14.2. final payment is on the 10th day of the month following the settlement month.

4.15. The salary is transferred to the employee to the bank account in which the employee has this account.

4.16. If necessary, payment of wages to an employee can be made at the cash desk.

4.17. Deductions from an employee’s salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, local regulations of the organization or at the request of the employee.

4.18. The employer makes deductions from wages in the following cases:

4.18.1. reimbursement of unearned advances issued to employees on account of wages;

4.18.2. repayment of unspent and not timely returned advance payment issued in connection with a business trip or transfer to another job in another locality;

4.18.3. return of amounts overpaid to the employee due to accounting errors or in the event that the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards or downtime;

4.18.4. when an employee is dismissed before the end of the working year for which he has already received annual paid leave, for unworked vacation days;

4.18.5. deductions to pay off the employee’s obligations to the state (taxes, fines);

4.18.6. deductions to pay off debts to third parties (alimony for minor children, payments under writs of execution for compensation for harm to the health of another person or harm to persons who have suffered damage, etc.).

4.19. The total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee, except for deductions at the request of employees.

4.20. In some cases established by the legislation of the Russian Federation, the amount of deductions from wages cannot exceed 70%.

4.21. Deductions are not allowed from payments that are not subject to collection in accordance with federal laws.

4.22. Upon termination of the employment contract, payment of all amounts due to the employee from the Employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts are paid no later than next day after the dismissed employee submits a request for payment. In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the undisputed amount within the period specified above.

4.23. Wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the Employer.

4.24. If an employee fails to fulfill official duties due to the fault of the Employer, payment is made for the time actually worked or work performed, but not lower than the average salary of the employee calculated for the same period of time or for work performed.

5. Remuneration of employees not on the payroll

5.1. To perform the necessary work and due to the lack of these specialists at the enterprise, contract agreements may be concluded with employees.

5.2. A contract for the performance of one-time work is concluded in a uniform form accepted by the enterprise.

5.3. The amount of remuneration under a contract is determined by agreement of the parties and may differ from the remuneration of payroll personnel.

5.4. The source of funds for remuneration of non-payroll employees is the enterprise's wage fund.

5.5. Upon completion of work under the contract, a certificate of acceptance and delivery of completed work is drawn up. Based on an act approved by the director of the enterprise and signed by the head of the department for which the work was performed, payment for the work under this contract is made.

6. Additional payments and allowances

The company has the following surcharge system:

6.1. Additional payment for combining a profession (position). (TCRF art. 151, TC clause 3. art. 255)

Additional payment for combining a profession (position) is made only if the staffing table provides for this profession (position) and it is vacant. Combination means that the employee performs, along with his main work stipulated by the employment contract, additional work in another profession (position). The period of absence of the replaced employee (manager, specialist, employee) must be at least 7 days.

6.2. Additional payment for performing the duties of an absent employee.

For performing, along with his work, the duties of a temporarily absent employee (vacation, illness, business trip, etc.) without being released from his main job, an additional payment is made for performing an additional amount of work at jobs that do not have a replacement provided for in the staffing table. The amount of additional payment is set to 50% of the tariff rate (salary) of the employee’s basic salary or the difference in salaries of the replaced employee and the replacement employee for the days actually worked.

The additional payment is established by order of the director of the enterprise.

Additional payments for the performance of duties of temporarily absent managers are not made to their full-time deputies.

Step replacement is not allowed.

6.3. Additional payment for work in hazardous and (or) hazardous conditions labor

Each employer draws up a wage regulation (a sample for 2018 will be in our article) to establish specific internal rules. They reflect the days the money was issued, as well as many other nuances. We'll tell you what you need to know about this document and its contents.

How to accept

This type of document, such as the provision on remuneration and material incentives, contributes to the competent organization of payments to staff. Some employers call it differently - the provision on remuneration and bonuses for employees. But there is no fundamental difference. This is one and the same act, which also deals with bonuses.

It is important to note that each employer draws up regulations on wages and bonuses only once. Then he can make any changes to it if necessary. These may include minor edits to the positions described in this document.

In addition, if the enterprise has a trade union, then its opinion must be taken into account when revising any wage rules or introducing new ones.

First, the provision in question must be approved by a separate order of the head. And then keep in mind: each applicant, before signing an agreement with him, must be familiarized with the provisions on remuneration of employees.

In addition, every time you make any changes to this document, you must notify your subordinates in writing that amendments have been made. Informing your staff about this is very important.

Why is it important to accept

In practice, the provisions on wages and material incentives play the following role:

• regulatory authorities will not be able to make claims if the main issues of remuneration are spelled out in the regulations;
• it is easier to monitor compliance with accepted rules for labor payments;
• gives management the opportunity to be open with their subordinates: they will know when and how payments will be made, and therefore they are confident in their superiors.

In addition, one cannot fail to note the importance of the provisions on wages and bonuses for taxation. It will significantly simplify such a task as explaining the documentary exposure of certain payments within the framework of remuneration.

Model document

There is no single and/or mandatory sample of regulations on remuneration and bonuses, so each enterprise chooses for itself what and how to write in this document.

An employer can quite easily develop its own version of such an internal act. There are many options and samples for drafting regulations, but none of them have been officially approved. Therefore, you can generate your own document. With the obligatory condition that it does not contradict the requirements of the 2017 labor legislation.

Whom will it bypass?

On January 1, 2017, some changes to Labor Code. Thanks to these amendments, small (micro) enterprises now have the opportunity to make a choice - to completely or partially abandon internal labor regulations. Including the 2018 salary regulations. Although it regulates the rules for issuing money to staff.

Thus, microfirms can completely refuse the provision in question, which will replace the standard employment contract.

What to include

Very often, in addition to the salary issue, the provisions on remuneration of workers stipulate:

• types of bonuses (including bonuses for a week, month, year, for the results of work performed);
• bonus indicators (those rules and conditions under which employees can receive additional financial bonuses);
• the amount of bonuses and allowances (for example, in percentage or fixed).

According to the Labor Code, the provision on remuneration of workers is not a document that mandatory must be present to the employer, since in general, issues related to remuneration are regulated by employment contract. However, the adoption of a single local act, which would describe in detail all issues relating to the system of remuneration of workers, which is the provision on remuneration and material incentives, has a positive influence on team discipline.

Labor legislation does not contain any specific or strict requirements for the content of the document. The following sections should be included in the wage regulations:

• Section with general provisions, in which the employer will outline the main goals of this document, the employees covered by the document, the requirements for employees for payroll, etc.
• The procedure for paying wages, payment terms;
• Description of the remuneration system used in the company;
• The minimum wage established by the company;
• Salary amounts established for certain company employees depending on the work performed or position held;
• Conditions for bonus payments to employees (if this issue is not regulated by a separate local act, for example, the Regulations on Bonuses);
• Conditions of retention cash payments, limits on the amount of deductions, rules, etc.;
• Other features that occur in this company.

The listed conditions are advisory in nature. The main thing that an employer must remember is that the provision on remuneration in no case should worsen the situation of the organization’s employees and should not contradict the law.

The procedure for approving the salary regulations

If the employer has decided to develop and approve this local act, it is necessary to act in the following order.

The unified form of the wage regulations has not been approved, so the document is developed by the organization independently. According to the requirements of the Labor Code, the draft document developed by the employer must be sent for consideration and approval by the representative body of employees (trade union). When approving this document, the opinion of employees must be taken into account. If there is no elected body, the employer approves the project independently.

After drawing up the document, the wage provision must be signed. As a rule, the document is signed by the person who compiled it - this can be a specialist personnel service, department head, etc. In addition, the company may adopt a certain procedure for approving local acts. For example, before a document is signed by the head of an enterprise, the document must be approved, in particular, by the company's lawyer or the head of the human resources department.

All company employees must be familiar with the wage regulations. This can be done as follows:

• employees can sign on a special familiarization sheet;
• employees can sign that they are familiar with the regulations in a special familiarization log;
• the fact of familiarization with the wage regulations can be reported on a copy of the employment contract, which will be kept by the employer.

If an employee refuses to familiarize himself with the wage regulations, it is better to formalize his refusal in writing. This will confirm that the employer has fulfilled its obligation and will protect against possible problems with the labor inspectorate.

In this article we will look at the regulations on remuneration of employees in 2018. We will find out what it is and analyze the procedure for approving the regulations on remuneration.

When applying for a job, each employee must be sure that in the process of performing his official duties his rights will not be violated, including in terms of timely payment of wages. Therefore, the statement is enshrined at the legislative level internal situation on wages for all legal entities.

Regulations on remuneration of workers: general information

A normative act regulating the amount, procedure and timing of payment of wages is an internal document that an organization develops as part of the approval of basic pay for the performance of official duties and motivational payments for special achievements or incentives on the occasion of holidays or important events. The document is developed taking into account the economic potential of the organization as a whole. This document may regulate:

• Dates or period of payment of wages and advances;
• Terms of payment and amount of bonuses to all employees of the organization as a whole;
• Payments of motivational bonuses and bonuses based on the performance of job duties;
• Determining the conditions and procedure for calculation and payments depending on the position held and the characteristics of the activities performed, etc.

Development of wage regulations

In order to form a system of incentives and material rewards for labor achievements, the organization is obliged to develop an internal regulatory act that will regulate in detail all the nuances of the bonus system. This document cannot infringe on the rights of some employees and without fundamentally highlighting others. Therefore, when developing a normative document that will regulate general principles remuneration and material incentives for employees, managers should use the following principles:

• Incentive and motivation payments should not exceed employee productivity. This means that too much monetary remuneration, not tied to the direct performance of work duties, can generally have a bad effect on both the motivation of employees and the economy of the enterprise as a whole.
• Discrimination against employees should not be tolerated, as this could lead to a lot of consequences. unpleasant consequences up to and including legal proceedings.
• Each employee should have the opportunity to increase their earnings in equal conditions and according to the same principles as other employees.

After drawing up the salary regulations, it must be endorsed general director and, if necessary, chief accountant and head of the human resources department. Moreover, after this internal law comes into force, violation of it by the organization may cause the employee to contact the labor inspectorate to protect his rights established by this document.

The expediency of adopting a regulation on remuneration

An internal regulatory document regulating the procedure for calculating and paying salaries and bonuses is developed only once. At the same time, it can benefit not only employees, in terms of protecting their rights and financial security, if you can call it that, but employers themselves for several reasons:

• The employee will be clearly aware of all the nuances of salary payment, as well as the conditions for paying motivational or other bonuses. And this means a certain openness of the employer to its employees.
• All legal requirements for maintaining internal regulations and notifications to employees will be fully satisfied, which means that there will be no problems during inspections by authorized state inspectors.
• The establishment of clear rules simplifies control over the implementation of provisions regulated by internal documents.

Changes in labor legislation

The most important changes that have been adopted since January 2017 concern mainly small businesses. For them, certain relaxations were adopted in terms of drawing up internal regulations governing labor standards for small businesses.

Starting this year, small businesses, especially those belonging to the so-called micro-businesses, are not required to develop internal regulations regarding wages, work schedules, bonus provisions, etc.

Legal documents regulating the provisions on remuneration

Name of the normative act	Article number	Description
Labor Code	136	Regulates the basic provisions on the payment of wages, the procedure and terms of transfer
	236	Describes the procedure for applying penalties for an employer who violates the basic provisions established by internal regulatory documents regarding timing and amount of payments
	134	Regulates the procedure for wage indexation based on macroeconomic indices (inflation level, increase in the cost of the consumer basket)
	151 – 153	They regulate the increase in wages depending on various justified reasons, such as performing work beyond the norm, expanding responsibilities, combining

The format of the wage regulations is established in a free form that does not contradict existing legislation, which regulates the relationship between the employer and employees. When developing a regulatory act, managers must rely on the specifics of the organization’s activities, the company’s staff, and we must not forget about the economic component of this provision.

The table below presents basic concepts that can be applied and disclosed in detail in a regulatory act regulating the provisions on remuneration.

Structure	Description
General provisions	Reveals the general principles applied in the activities of this organization; it can also provide a definition of the basic terms that will be used further, etc.
Remuneration system	Reveals the main nuances associated with the specifics of the activity, which are directly reflected in the calculation of payment, provides a specific description of the applied remuneration system, plus approves the recall provisions that are necessary for calculation purposes (time sheet, staffing table etc.)
Payroll calculation procedure	Here explanations can be given both for the main part of the salary and for the variable part
Payment system for vacation and sick days	Here both the principles for calculating these concepts can be described, and certain privileges can be approved in terms of providing a certain amount of sick leave per year without loss of wages
Terms and place of remuneration and other payments	The main dates and deadlines within which the employer must repay its obligations to the staff must be clearly stated here.
Exceeding official duties	Explanation of payment for exceeding working hours or the established volume: overtime, part-time and part-time work, work on holidays and weekends, etc.
The procedure for paying bonuses and other additional payments	Here the conditions for the payment of funds in excess of the established salary, both for achievements in work, and various incentives for holidays or material aid in any situations in order to support or provide assistance to employees
Possibility of wage indexation	Here the employer can approve increasing coefficients: for length of service, macroeconomic coefficients, etc.

Criteria for assessing the work of employees of the organization

Some organizations have various criteria by which each employee's contribution to overall performance is assessed or a system of personal evaluation of each employee based on the performance of work. For this purpose, there are many different assessment systems that are used within the specifics of each individual organization. Therefore, such criteria can be established depending on:

• Quality of performance of job duties;
• Employee behavior: punctuality, politeness, diligence, etc.;
• Fulfillment of the established plan;
• Attracting customers or the amount of revenue received for a specific period, etc.

Typical errors related to wage regulations

Mistake #1. Violation of deadlines for payment of wages

Labor legislation clearly defines the conditions for payment of wages - at least twice a month. This means that violation of this provision is punishable by the labor commission as a violation of employee rights. The employer compensates for each day of delay with interest calculated on the amount of wages that the organization should have paid on time. Therefore, payment dates must be established by internal regulations, which every employee of the organization must be familiar with. This is done so that there are no misunderstandings about the deadlines, and the employee is also notified of his rights in this organization.

Mistake #2. Providing a payslip

One more important nuance is the approval of the form of the payslip, which the employer must regularly provide to its employees upon the transfer of fees for the activities performed. At the same time, transferring wages to a bank settlement employee in no way relieves the employer of the obligation to submit a settlement document.

Common questions and answers

Question No. 1. What information should the payslip include?

Answer: The payslip should provide maximum detail of the amount due to be paid to the employee. Therefore, it must include all information about accrued amounts (salary, bonus, sick pay, vacation pay, etc.), as well as all amounts that are subject to deduction from wages (personal income tax, deduction for damage incurred, etc.). There should also be information about the employee (full name, position, division or department, etc.) and the period for which the payment was made.

The Labor Code of the Russian Federation does not oblige the employer to draw up a Regulation on remuneration.

And yet, for large organizations with a complex payment system, it is more convenient to have a separate document that will combine all the information about the wage structure, the dates and procedure for issuing salaries, etc. Some companies go further - they include everything related to bonuses in another local act. However, this is also not necessary.

Why are these provisions needed when the Labor Code of the Russian Federation obliges to indicate the procedure for remuneration in the Internal Labor Regulations (Article of the Labor Code of the Russian Federation) and the Employment Agreement (Article of the Labor Code of the Russian Federation)? When deciding whether to draw up or not to draw up a Salary Regulations, the employer must remember that any change in the employee’s salary must be reflected in his employment contract. This means that the organization is obliged to conclude an additional agreement to the employment contract with each employee who will be affected by the changes. If a separate document is approved, then in the employment contract you can indicate the salary and compensation parts, and for incentive (bonus) payments, make a reference to the Regulations, for example, this: “Premiums are paid in accordance with the Regulations on the remuneration of employees / Regulations on bonuses.” And all adjustments will be made through new editions of the document.

A detailed payment scheme “weights down” the employment contract and makes the document cumbersome. It is advisable to approve the Regulations on Remuneration if the organization, in addition to salaries, receives any additional payments, compensations, or if it has adopted for different categories of employees different systems wages.

In addition, the Regulation on the remuneration of employees insures the organization against the tax authorities: the document substantiates the legality of attributing certain costs to the wage fund, thereby reducing the income tax base. Amounts not included in the Regulations on Remuneration, Employment Contract and/or Internal Labor Regulations may be challenged by the tax inspectorate.

There is another argument - the employer is obliged, when paying wages, to give the employee a notice (pay slip) with detailed description all accruals and deductions (Article of the Labor Code of the Russian Federation). The organization develops the notification form independently and approves it with the Regulations on Remuneration.

How to draw up a Regulation on the remuneration of employees?

The content and structure of the Regulations on remuneration of employees are not strictly regulated by current legislation. The employer should focus primarily on the Labor Code of the Russian Federation, as well as existing regional and industry agreements that regulate all kinds of allowances and additional payments. An important document is the Decree of the Government of the Russian Federation. It reflects regional coefficients, which the employer is required to mention in local regulations.

The main requirement for the Regulation on Remuneration is that the document should not worsen the employee’s position in relation to labor law standards.

The following sections may be included in the structure of the Regulations:

1. General section - defines the parties labor relations, deciphers the basic concepts.
2. Remuneration for work. In the section it is worth indicating common system remuneration (salary-bonus/commission), salary/commission amounts for each category of employees depending on the position or specifics of the work. Here you can clarify the procedure and terms for issuing wages - this information must coincide with what is specified in the Internal Labor Regulations.
3. Incentive payments (if this issue is not included in a separate Regulation on bonuses). We are talking about bonuses and allowances, for example, for professional achievements or qualifications, and the procedure for their appointment and payment.
4. Compensation payments. In this section, the employer enters amounts that are accrued to employees for special working conditions: regional coefficient, additional payment for harmfulness, for work at night, for combined work, etc.
5. Final section. The final part reflects the procedure for approving the document, the timing of its entry into force and the cancellation of the previous edition. This section is optional, since the information is contained in the order by which the manager approves the Regulations.

This is an approximate list of sections that may be in the Regulations. At its discretion, the employer may allocate separate part the procedure and terms of payment of wages, the general scheme of remuneration or deductions from wages accepted in the organization.

Who approves the Payment Regulations?

Depending on the staff of the organization, accountants, specialists from the economic department, legal services, documentation and legal support, etc. may participate in the development of the Regulations. If the enterprise has a trade union organization or a representative body of employees ( Art. Labor Code of the Russian Federation), the draft Regulations must be consistent with them. If there is no elected body, the head approves the project solely by his order.

A significant point: the employer must familiarize employees with the Regulations on Remuneration (including the new edition of the Regulations) at least two months before the document comes into force. That is, the order by which the head approves the Regulations must indicate the date the document enters into force - no less than two months later.

All employees of the organization are required to familiarize themselves with the Regulations on Remuneration upon hiring or two months before the introduction new edition into action. Notifications are issued individually to each person, in paper form. Employees can leave signatures confirming that they have read the Regulations on the notices themselves, in a special journal or on familiarization sheets.

Violation of these deadlines may give rise to labor disputes and entail administrative liability.