Who approves the wage regulations? Why do we need a wage clause? Payroll planning

The regulation on remuneration is an act that is recommended for drawing up at every enterprise (regardless of the chosen form of ownership and types of activities carried out) where the labor of hired workers is involved.

After determining all the standards, it is signed by the head of the company and attached to the documents forming the accounting policy.

What kind of document is this

The regulation was approved by the Labor Code in force on the territory of the Russian Federation. The main purpose of this document is recording on paper all existing remuneration mechanisms at a particular enterprise.

When drawing up this local act, the manager (or an authorized person) must indicate both the rules used for calculating wages and all possible systems of material incentives.

This Regulation primarily has an informational function. It is tasked with uniting and consolidating the rules for remuneration of employees applied in a state or commercial organization.

Its structure is not regulated by any legal act of the Russian Federation, therefore, when drawing it up, a business entity can use a free form.

At large enterprises with a large number of employees, this local act may consist of several volumes and be placed in more than one folder. For smaller companies (mostly private), the Regulations, which will consist of several pages of printed text, will be sufficient.

Who should develop it, is it mandatory or not?

Despite the fact that this Regulation is established by the Labor Code of the Russian Federation, it is not a mandatory act. Article No. 135 of the Labor Code of the Russian Federation states that all systems of settlements with employees that deviate from the traditional tariff rate or salary are prescribed in the following documents:

• in the labor regulations (this is an internal document);
• in any other document that contains labor law norms, etc.

The legislation in force in the Russian Federation under the concept of “remuneration systems deviating from normal” means any bonus systems for full-time employees, bonuses and additional payments that stimulate an increase in labor productivity, etc.

Due to the fact that any incentive systems at an enterprise are valid for a certain period of time, the document that regulates the procedure for calculating them must be revised with the same frequency.

Regulations on remuneration should be developed directly by the head of the company with the assistance of a member of the legal department. The participation of the director in this process allows us to determine the most important points of control over the work of full-time employees, as well as their material motivation.

As a result of such fruitful cooperation, a document will be created through which labor relations between management and hired personnel will be regulated. Thanks to it, it will be possible to avoid various disputes that often arise when calculating and paying remunerations.

Purpose of compilation

The regulation regulates the procedure for calculating remuneration, calculated in monetary terms, which is due to an employee for his work. Many people are accustomed to thinking that there is only salary and bonus, but this opinion is wrong. Due to the fact that wages are formed from different components that differ greatly from each other, it is recommended to draw up such a document in a timely manner.

The employer needs this act in order to use it as a regulator of wage amounts. It is worth noting that this Regulation will not allow managers to use the “carrot and stick” method in the workforce, since it clearly states both all the incentive measures used and the conditions of punishment. If the norms of this document are violated, the manager may face the fact that the injured employee will sue him and will most likely win the case. At the same time, the document can protect the management of any state and commercial company from unreasonable financial claims from staff.

You can get more detailed information about this act from the following video:

Main sections

When developing the Regulations, the manager (or authorized person) needs to know what mandatory sections must be present in this document:

• General provisions. This paragraph should indicate all the goals and objectives that are set for full-time employees and the company’s management. The status of the document is determined and the scope of its further application is indicated.
• Wage amount. This section should indicate the procedure for calculating wages to employees for the time actually worked. If they are paid a salary for the amount of work performed, then this must be described. The procedure for calculating part of the guaranteed salary is also determined.
• Amount of incentive payments. Here you should describe all types of compensation and incentive payments that are used by the organization’s management when making payments to full-time employees.
• Final clause. This paragraph should indicate the validity period of this document. It is imperative to indicate the rules for notifying employees that the company plans to change the rules for calculating and issuing salaries and various incentive payments.

Each section should carry a semantic load. It is necessary to indicate the legal acts on the basis of which it was drawn up.

Do you want to reduce the salary burden on the company's budget? Adjust your cost structure by dividing costs into two categories – mandatory and non-essential.

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Make the necessary changes to the relevant local regulations or adopt a new one. Inform your subordinates of the changes against signature.

What kind of document is this?

The Regulations on Remuneration of Workers is an internal document of the organization that defines the rules for assigning remuneration for labor, taking into account government guarantees and the company’s own capabilities.

In particular, the size, basis, procedure and criteria for material incentives for employees are established.

What is it for?

According to the Labor Code of the Russian Federation, remuneration for the performance of direct duties is assigned to a subordinate by an employment contract in accordance with the LNA in force in the given organization.

Such documents include an act that includes the conditions for financial incentives:

• tariff rates;
• salaries;
• compensatory additional payments and allowances, including for performing functions in an environment different from the norm;
• bonus systems.

If the company has adopted a LNA that defines the nuances of salary calculation, there is no need to directly indicate them in the employment contract.

It is enough to make a reference to the relevant document.

In addition, the procedure for making changes is quite simple and does not require an agreement with the employee.

Mandatory or not?

The composition of the provisions on labor protection is directly defined in Part 2. However, since 2017, small businesses belonging to the category of microenterprises have the right to fully or partially refuse to adopt LNA that regulate the totality of relationships with subordinates.

At the same time, contracts with employees must be concluded in a uniform form approved by law.

Normative base

Chapter 1 of the Labor Code of the Russian Federation delineates the powers of the authorities in the field of labor relations.

Federal acts establish:

• direction of state policy (Article 6 of the Labor Code of the Russian Federation);
• legal regulation– procedures, criteria, standards aimed at preserving the life and health of workers are prescribed in;
• level of rights, freedoms and guarantees provided by the state, such as the minimum amount of labor (determined in accordance with), the duration of paid rest (indicated in), the working week (depending on the category of the employee);
• the procedure for concluding, amending, terminating individual and collective labor contracts, the composition of their mandatory elements is indicated by Articles 41, 42, 44 of the Labor Code of the Russian Federation, and detailed by various departments.

Supplements financed from the local budget are established by self-government bodies. LNAs adopted by employers specify the calculation procedure and the amount of payments to certain groups of employees.

The subject of clarification is not only the norms of legislation, but also the requirements established by legal documents and collective agreements.

Ch. 58 of the Labor Code of the Russian Federation and allows for the adoption of local acts coordinated with the representative body of employees.

Below is a list of tasks that can be solved in this way:

• establishing a part-time working regime for up to six months;
• dismissal of a trade union member;
• involvement in the performance of functions overtime in cases not provided for by the code;
• fragmentation of the period allocated for the performance of immediate duties;
• determining the procedure for paying weekend holidays for subordinates who do not receive a salary and were not involved in work during the designated period;
• conditions for granting additional leave in excess of existing standards;
• approval of labor protection instructions;
• application of the rotation method;
• the amount of compensation for travel expenses to a place of rest or treatment for persons performing duties in the Far North and equivalent areas.

Local regulations adopted without the consent of employee representatives in the prescribed manner, or worsening the position of subordinates in comparison with current legislation, should not be applied.

The local act comes into force from the moment of adoption or from the specified date, and is terminated due to expiration or cancellation.

Regulations on remuneration 2019

The legislation does not oblige the heads of the organization to issue a separate LNA, which regulates the procedure for remunerating employees for the performance of functions.

The purpose of approving such a document is usually:

• specification of the form and OT system;
• establishing criteria for calculating increased salaries;
• strengthening the material interest of subordinates.

Who is developing?

The occupational safety regulations are drawn up in accordance with the requirements of regulations at the federal, industry and departmental levels. The terms of the tariff agreement, collective agreement and internal documents of the company are taken into account.

At the same time, the established rules should not contradict each other.

The LNA is developed by the administration of the business entity. The approval process must take into account the views of the employee representative body.

The Labor Code of the Russian Federation contains a list of situations in which it is mandatory to enlist the support of employees:

• compiling a list of positions with an irregular period of execution of direct functions ();
• preparation of shift schedule ();
• establishment of a remuneration system ();
• increase in salaries for persons performing work in non-standard conditions ();
• form assert();
• determining the amount of remuneration for performing functions on weekends, holidays, and at night ();
• formation of internal regulations and a labor standardization system (,).

Should it be combined with the bonus provision?

Rules for additional material incentives for personnel based on the performance of duties can be included in one of the sections of the local regulatory act or prepared as a separate document.

The latter is appropriate in the following situations:

• the conditions and amounts of bonuses for different groups of subordinates differ significantly;
• The number of categories of employees in the company is quite large.

In any case, it is necessary to determine the following indicators of additional incentives:

• upper and lower border;
• conditions for making payments and reducing their size;
• periodicity.

Main sections and structure

When developing regulations on remuneration, not only the composition of the elements themselves is important, but also the order of their inclusion in the LNA.

Thus, the approximate composition of the document could be as follows:

Mandatory points

When adjusting the labor regulations, it should be taken into account that some costs belong to the group of non-cancellable expenses (part 4 of article 8 of the Labor Code of the Russian Federation):

• bonuses of a compensatory nature (fulfillment of established indicators, additional tasks, work in conditions deviating from the norm);
• vacation guarantees for persons under the age of majority performing duties in the Far North or hazardous industries.

Applications

Sometimes the LNA adopted by the company has to be supplemented. For example, the minimum wage has changed (82-FZ dated June 19, 2000) and, in connection with this, it is necessary to establish a compensation bonus to the level of the minimum wage.

It will be necessary to develop regulations according to which it will be calculated automatically.

This is much more convenient than making changes to the employment contract.

Since there is no mandatory form of the wage regulation, it is developed to suit the individual needs of the organization. Therefore, the maximum number of applications, their presence or absence is not regulated.

Sample (example)

The position form includes the following information:

• name and details of the organization;
• link to regulatory documents;
• types of payments;
• procedure for remuneration for work;
• frequency of accruals;
• retention;
• calculation of severance;
• conditions for issuing salary in the event of the death of an employee;
• amount of payment for failure to perform official duties, idle time;
• tariff rate;
• bonus system;
• the volume and nature of the established allowances;
• liability for late wages;
• procedure for notifying the employer.

The document must be certified by the manager’s signature and seal.

Typical

Special requirements for the local act reflecting the system of material incentives for personnel have not been established.

Each company decides for itself what obligations to employees need to be recorded. The main condition is compliance with the Labor Code of the Russian Federation.

For municipal employees

• collective agreements;
• regulatory documents ();
• acts of local government bodies.

Maintaining the unity of positions and professions is ensured by the use of a special tariff and qualification directory.

For a municipal government agency

The labor protection system and the form of the regulation are established by the department performing the functions of the founder of the legal entity and are mandatory ().

For a budget institution

If a non-profit organization was created by the Russian Federation or its subject, then when developing LNA regarding material incentives for employees, it must take into account the recommendations of higher-level structures.

For individual entrepreneurs

Ch. 48.1 of the Labor Code of the Russian Federation gives individual entrepreneurs the right to draw up and apply regulations on remuneration or conclude employment contracts with personnel in a unified form approved by law.

Medical workers

FMBA has prepared a form for a local act regulating the remuneration of employees of healthcare organizations.

The document explains:

• the procedure and conditions for paying salaries to managers and personnel at various levels;
• establishment of incentive and compensatory bonuses;
• division into qualification groups;
• application of increasing coefficients.

In LLC

When working on a rotational basis

In conditions of summarized accounting of the period of performance of labor functions by the provisions of Chapter. 47 of the Labor Code of the Russian Federation allows the use of both time-based and piece-rate wage systems.

The bonus is calculated without taking into account the days of rest between shifts, which are compensated in the amount of the tariff rate, to which the regional coefficient and percentage premium are not applied.

Nuances of drafting and design

To make changes to a local act, depending on the scale, you can adopt a new document or add provisions to the existing one.

The remuneration system is approved by order of the director and agreed upon with employee representatives. The staff gets acquainted with the innovations under signature.

Is it necessary to include indexation clauses?

In order to avoid claims from a labor inspector, a company not related to the public sector must register the procedure for increasing salaries in any of the documents listed below:

• collective agreement;
• terms of remuneration;
• local regulatory act.

With a piecework OT system

The following provisions must be added to the LNA:

• types of jobs;
• salary size;
• calculation of the part of earnings dependent on the result;
• basis for calculating remuneration.

By separate division

To consolidate the features of the branch's OT, changes are made to the general local act of the company.

For part-time workers

In this case, payment is made:

• proportional to the time the functions are performed;
• depending on production.

When paid hourly

The LNA must indicate:

• salary;
• the procedure for calculating earnings;
• conditions for additional incentives and;
• payment for hours on holidays, weekends, at night;
• paydays;
• probation;
• social guarantees.

Do I need to flash it?

The fact of familiarization with the LNA is confirmed by the employee’s signature on a special sheet. Then, together with the specified paper, the position is numbered, stapled and certified by an authorized person.

Basic mistakes

Today, many labor disputes are heard in the courts. Moreover, many of them are associated with violations of the norms established by law.

For example, the conditions for the mandatory minimum payment:

Document approval

The regulations on occupational safety are drawn up in any form, taking into account the opinion of the representative body of workers, if it exists.

Who approves?

The new LNA is authorized by order of the head of the company.

Order

In the process of developing a document, several stages can be distinguished:

• defining the range of issues;
• establishing stages and deadlines;
• creation of a working group;
• project approval.

Approval order (sample)

Since there is no unified form, you can prepare the form yourself.

In this case, the order must reflect:

• date of implementation;
• procedure and terms of notification;
• Full name of responsible officials.

Employee familiarization

The new conditions are brought to the attention of all employees and certified by each person’s personal signature placed on an attached sheet or in a special journal.

Validity

A local act may lose force due to the following circumstances:

• end of the specified period;
• cancel;
• acceptance of a document with a higher level of guarantees.

Shelf life

For such local acts as the labor protection regulations, a permanent maintenance period has been established.

If the company is liquidated, the manager is obliged to transfer the papers to the Archive Fund of the Russian Federation.

In what cases and who may require an extract?

An employee can apply for a copy of a local act in a variety of situations. For example, if you plan to apply for a pension or challenge the employer’s actions in court.

Based on the context, you need to decide on the amount of information and issue that part of the document that is directly related to this subject.

Making changes and additions

All amendments are added in the same order in which the provision was developed and approved initially.

How to deposit?

Prepare the necessary adjustments, coordinate them with team representatives, and familiarize all interested parties with the innovations.

How often to update? Is an annual review required?

The employer has the right to make changes to the LNA at his own discretion, observing the rules established by law (Part 4 of Article 8 of the Labor Code of the Russian Federation).

Is it regulated somewhere who should develop and approve the Regulations on the remuneration of employees of a federal state budgetary institution?

Answer

Answer to the question:

In accordance with Part 4 of Article 135 of the Labor Code of the Russian Federation, local regulations establishing remuneration systems are adopted by the employer taking into account the opinion of the representative body of employees.

When developing the Regulations on remuneration in a federal budgetary institution, one must be guided by the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2017 (approved by the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 23. 2016, protocol N 11).

Thus, the federal state budgetary institution develops regulations on remuneration independently.

When developing regulations, one must be guided by the approximate regulations on remuneration approved for federal institutions in a certain industry. .

Labor legislation does not establish mandatory approval of the Regulations on remuneration with the founder of a budgetary institution. Meanwhile, such coordination may be provided for in the constituent documents of the institution

Details in the materials of the Personnel System:

Situation: How to draw up a Regulation on the remuneration of employees

Ivan Shklovets, Deputy Head of the Federal Service for Labor and Employment

Consolidation of the remuneration system

Each organization independently determines which one to apply to its employees. In this case, the selected payment system can be specified in a separate internal document of the organization, for example. This follows from Part 2 of Article 135 of the Labor Code of the Russian Federation.

If an organization or individual entrepreneur that belongs to enters into a contract with employees, then from 2017 they can, including the Regulations on remuneration. However, all the conditions and guarantees provided for in the Regulations on Remuneration are necessary.

If a micro-enterprise loses its status, then within four months the employer will have to bring labor relations to. This must be done no later than four months from the date when changes were made to the unified register of small and medium-sized businesses.

This follows from articles 309.1 and 309.2 of the Labor Code of the Russian Federation.

Registration of the Payment Regulations

Labor legislation does not establish a standard form for the Regulation on Remuneration, so an organization can draw it up taking into account the specifics of its activities.

As a rule, the Regulations include the following sections:

• general provisions;
• the remuneration system used in the organization;
• provisions on additional payments and allowances due to employees;
• employee bonus procedures;
• procedure for payment and indexation of employee salaries.

Coordination of the Regulations on remuneration

After the work has been compiled, agree on it with the representative body of employees, for example, if there is one in the organization. This is stated in Part 2 of Article 135 of the Labor Code of the Russian Federation.

After agreement with the representative body, the Regulations should be approved by the head of the organization and its text should be familiarized with the employees of the organization against signature (Part 3 of Article 68 of the Labor Code of the Russian Federation). To do this, you can, in particular, keep a sheet for employees to familiarize themselves with the Regulations, where employees will put their signatures.

With respect and wishes for comfortable work, Tatyana Kozlova,

HR System expert

Regulations on remuneration of employees - sample 2018-2019 can be found on our website. And from this article you will learn about who will need to draw up this document and in what form it is drawn up.

Is it possible not to draw up a wage regulation and can they be punished for this?

Regulations on remuneration — this is one of the employer’s internal documents. It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and rewards for employees in the organization.

This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.

Find out whether the employer is obliged to pay a bonus by following the link.

Given these advantages of the provision, taxpayers in most cases spare no time and effort in developing it.

You can do without such a document only in one case - if all the terms of remuneration are described in employment contracts with employees or in a collective agreement, or all employees of the company work under conditions that exclude any deviations from the usual (do not work overtime, at night and on holidays ). In this case, there is no need to draw up a separate provision.

The legislation of our country does not contain an unconditional requirement to develop and apply wage regulations for each employer. There are no requirements for the form, type and content of this document. Therefore, there will be no punishment for the arbitrary form of the provision or its absence as a separate document.

Regulations on remuneration and bonuses for employees: is it necessary to combine

Since there are no legal requirements on this issue, in different companies you can find a variety of options for drawing up internal documents related to the calculation and payment of wages to employees.

For example, the regulations on remuneration are drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulations on bonuses. It is possible to provide for other salary provisions: on wage indexing, summarized recording of working hours, etc.

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

The decision on whether to prescribe all the necessary salary nuances in one document or formalize each significant issue in separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single provision, it is necessary to spell out all the nuances in this document as scrupulously as possible.

Read about what bonuses and remunerations may be for employees in the article “What types of bonuses and employee benefits are there?” .

Main sections of the regulations on remuneration and bonuses for employees

The regulations on wages and bonuses for employees may include, for example, the following sections:

• general terms and definitions;
• description of the company's current remuneration system;
• terms and forms of salary payment;
• employer's liability for delayed wages;
• duration of the provision;
• “Additional payments” table;
• “Compensation” table;
• table "Allowances";
• “Premiums” table;
• table “Other employee benefits”.

The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the basic concepts and terms used in the provision is given, so that any employee, when reading it, would not have difficulty understanding the contents of the document. The same section indicates who this provision applies to (employees under an employment contract, part-time workers, etc.).

The second section is devoted to a description of the wage system (WRS) adopted by the employer (time-based, piece-rate, etc.). If different SOTs are provided for different categories of workers and employees, a description of all applicable systems is given.

The section intended to describe the terms and forms of salary payment indicates the dates for the payment to employees of their earned remuneration (advance payment and final payment). You cannot limit yourself to a one-time payment of salary income.

However, paying wages more than 2 times a month will not violate any norms. Read more about this in the material “Salaries can be paid more than twice a month” .

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

A separate paragraph reflects information related to the employer’s responsibility for delayed wages.

IMPORTANT! The employer's financial liability for delayed wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which sets the minimum interest rate (not lower than 1/150 of the refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay).

The regulations may establish an increased amount of compensation.

The main text part of the provision ends with a final section, which indicates the period of its validity and other necessary conditions.

Tabular part of the position

In the structure of the position from the example considered, all additional payments, compensations and bonuses are placed in separate tabular sections. This is not necessary - the text form of presentation can also be used. In this case, this method of structuring information was used for the purpose of clarity and ease of perception.

Read about what payments form the remuneration system in the article "St. 135 Labor Code of the Russian Federation: questions and answers" .

The “Additional payments” table contains a list of those salary supplements that are applied by the employer. For example, these could be additional payments related to overtime work, for night work or the employee’s work on a holiday, and other additional payments.

For each type of additional payment, the corresponding interest rates are indicated in the table. For example, for night work the surcharge is 40% of the hourly rate (for hourly workers). The necessary explanatory data is indicated in a separate column of the table (it may be called “Note”). For example, for additional payment for night work, this column shows the period considered night: from 22:00 to 6:00.

The structure of the “Compensation” table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented with the corresponding amount or calculation algorithm.

The “Additions” table is present in the regulations only if this type of monetary supplement to the employer’s salary exists. An example is the bonus for length of service. In this case, it is necessary to explain in detail for what period what amount of the premium is due. For example, for work experience from 4 to 7 years, the salary increase will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The remaining tables are filled in the same way.

You can see a sample of the regulations on wages and bonuses for employees - 2018 on our website.

Is it necessary to review the wage regulations every year?

The wage regulations can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity period of such a document.

The need for an annual review of the regulations may arise in cases where the employer is developing new types of activities involving workers of various professions, for which a revision or addition of existing SOT and incentive payments is necessary, or working conditions are changing.

The employer and employees are interested in keeping their internal local acts up to date and must promptly initiate their revision, including the provisions under consideration.

We'll tell you what to indicate in the order approving the wage regulations.

What nuances are provided for in the provision for piecework wages?

Piece wages are one of the forms of remuneration in which the amount earned depends on the number of units of product produced by the employee or the amount of work performed. This takes into account the quality of the work performed, the complexity of execution and working conditions.

There are several types of piecework wages:

• simple;
• piecework-bonus;
• chord.

It is based on piece rates, and other salary supplements (for example, a bonus for absence of defects) are set as a fixed amount or as a percentage of the amount earned.

Depending on the types of piecework wages used, the regulations provide for the specifics of calculating and paying wages, taking into account all the nuances of a given SOT for a particular employer.

Read more about the piece-bonus payment system in the material “The piecework-bonus wage system is...” .

Results

Regulations on wages are necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend to the tax authorities the validity of reducing the tax base for income tax or the simplified tax system for various salary payments. And employees will be confident that they will not be deceived when calculating their salaries and they will be able to receive legal bonuses and compensation (including through legal proceedings).

This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The provision may be revised as necessary or remain in effect indefinitely.

Regulations on remuneration- local regulatory act approved by the head of the organization. The main purpose of this document is to describe the payment and payment mechanisms used in the organization. Very often, this provision specifies not only the rules for calculating and paying wages, but also the bonus systems used in the organization (although the rules on bonuses can be included in a separate provision).

Important! It should be noted that, as such, the provision on remuneration is not mandatory: most of its norms are already included either in the internal labor regulations, or in, or in, and are also directly established in the Labor Code of the Russian Federation. Actually the regulation on remuneration in the organization is of an informational nature, since it combines the instructions of all the above sources and combines the rules of remuneration applied in the organization. In addition, the provisions on remuneration (and, first of all, its provisions on bonuses) are of great importance for tax purposes, because is documentary evidence of the justification of labor costs incurred by the organization.

There are no clear rules regarding whether it is necessary to combine the remuneration clause in one document with the bonus clause. Each organization that draws up the regulations on remuneration and regulations on bonuses acts in this matter at its own discretion. Current labor legislation does not contain any requirements for wage regulations. An analysis of Chapters 20 and 21 of the Labor Code of the Russian Federation suggests that it is advisable to include the following main issues in the regulations on remuneration:

1. general requirements for the employee necessary for calculating his wages. The regulations may establish both general requirements for all employees and special requirements depending on the category of employee (requirements for qualifications, experience, etc.);
2. wage system (time-based, piece-rate, piece-rate);
3. minimum salary in the organization;
4. salary amounts for certain categories of employees of the organization depending on the position held and (or) labor functions performed and (or) tariff rates, if the employee’s salary will be determined at such rates;
5. limits on payment of wages in kind;
6. procedure, place and timing of payment of wages;
7. cases of deductions from wages, as well as restrictions on the amount of such deductions;
8. rules of remuneration depending on the specifics of the organization:

• in special conditions (workers engaged in heavy work, work with harmful, dangerous and other special working conditions, in areas with special climatic conditions);
• in other cases of performing work under conditions deviating from normal;
• when performing work of various qualifications; - when combining professions and performing the duties of a temporarily absent employee; - outside normal working hours;
• on weekends and non-working holidays;
• at night time; - in case of failure to comply with labor standards (job duties);
• in the manufacture of products that turned out to be defective;
• when idle; - when developing new industries (products);
• labor standards, if they are directly related to the amounts of wages paid.

A special place in the wage regulations should be occupied by the rules for bonuses for employees.

IN Article 144 of the Labor Code of the Russian Federation it is stated that the employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. It is necessary to indicate which ones are installed types of bonuses that an employee of this organization can count on. The bonus can be paid based on the results of a month, quarter, year, or based on the results of any specific work - completion of a particular project, etc.

It is necessary to clearly describe under what conditions (if what requirements are met) an employee can count on receiving bonuses, as well as what inverse indicators are established - bonus deduction indicators, i.e. lists of conditions under which the amount of an employee’s bonus may be reduced.

In the Regulations on remuneration it is necessary to develop remuneration amounts. The amount of the premium can be set V fixed size or V percentage of salary.

It also needs to be clearly stated what specific employees and upon reaching what indicators can count on one or another type and size of bonus.

Registered bonus payment terms.

Since there are no mandatory requirements for the development of Regulations on remuneration and bonuses, we can recommend the creation of a single document, since this will, first of all, ensure the consistency of this document, its systematicity and consistency in regulating wage relations in the organization.

Before approval of the Regulations by the head of the organization, this local document must be agreed upon with officials directly related to remuneration (for example, chief accountant, chief economist), as well as a representative of the legal department for compliance with the requirements of the legislation of the Russian Federation.

Structure of the Remuneration Regulations

Let us give an approximate structure of the Regulations on remuneration, which includes the following sections:

1. Terms and definitions.

This section specifies terms and definitions related to remuneration and bonuses for employees used in these Regulations

2. General provisions.

This section contains the following information: - basic acts (laws, by-laws, local acts of the organization) that regulate issues of remuneration in the organization;

• the person responsible in the organization for calculating the employee’s wages;
• the person responsible in the organization for resolving issues regarding bonus payments to employees;
• employees of the organization who are subject to this Regulation on remuneration;
• terms of payment of wages;
• rules and terms for providing a pay slip to an employee

3. Employees' wages.

Here are the following:

• requirements for the employee necessary for calculating his wages;
• labor standards, if they are directly related to the amounts of wages paid;
• wage system for certain categories of workers;
• wages for certain categories of workers;
• procedure, place and deadline for payment of wages.

4. Rules for remuneration in conditions deviating from normal ones.

This section specifies what additional payments are made and in what amount:

• when performing work of various qualifications;
• when combining professions and performing the duties of a temporarily absent employee;
• when expanding service areas or increasing the volume of work;
• outside normal working hours;
• for work on weekends and non-working holidays;
• for working at night,

as well as remuneration of employees for:

• failure to comply with labor standards;
• when idle.

5. Bonus payments to employees for key performance results.

This section specifies:

• types of awards;
• bonus indicators;
• remuneration amounts;
• the circle of employees who can count on monetary incentives;
• timing of bonus payments.

If the organization uses various differentiated bonuses, then all incentives can be placed in separate sections while maintaining the section containing the general rules on bonuses. Regulations for various types of bonuses and incentives can also be developed, which will be appendices to this Regulation.

6. Employer's liability.

In this section it is necessary to indicate what liability the employer bears in case of delay in payment of wages and other violations of wages.

7. Other conditions of remuneration.

This section describes other remuneration issues. They can regulate the issues of entry into force of the provision, amendments to it, the person responsible for storing this provision, etc.

Additional sections may be added to the Regulations if necessary.