Salary is a fixed amount of remuneration based on the assumption that the employee worked the entire calendar month (did not take sick leave or vacation). The salary is described in, the candidate is familiar with it when applying for a job.

The salary does not include bonuses, allowances and compensation; it is taken as the basis for subsequent calculations of other indicators of remuneration.

Salary is the sum of all Money, which an employee receives after summing up the days actually worked, all allowances and bonuses, while mandatory income tax is withheld individuals. When calculating, bonuses, allowances, and compensations are added to the salary amount, if any are provided for at a particular enterprise.

For example, remuneration for overtime on official holidays, overtime on evening hours, high performance indicators, harmful and hazardous conditions labor, length of service and others.

Salary and salary are different concepts.

The main difference between the amount of salary and wages is that the salary is a fixed amount for a specific position according to the work schedule. The salary amount is unchanged provided that the hired employee goes to work on all days of the calendar month.

The salary, in turn, may vary depending on the availability of bonuses and allowances, which add up to the salary amount. Thus, when calculating the salary, all compensations, bonuses are added to the salary amount and fines, if any, are subtracted.

The amount of the required salary is in, but the salary is not indicated in any document when applying for the desired job.

In most cases, its amount may change in each subsequent month.

Systems and forms of remuneration

The salary amount is stated in employment contract.

Exist various shapes and remuneration systems for employees of enterprises. Why can’t we come up with one universal way to determine the amount of wages for the entire team?

Due to the fact that there is a large number of types of work performed, tasks set by senior management and sales standards for each separate profession, an equally extensive number of methods have been invented for calculating the amount of remuneration for workers. This is due to the fact that each enterprise has its own operating characteristics.

For example, an employee of a metallurgical plant works at a fixed rate, which can only change based on variations in the amount of time worked by the employee (if there were weekend days off and evening production hours).

A sales employee receives a salary directly related to the volume of product sales. This stimulates better customer consultation, which increases sales and, accordingly, the profit of the business owner.

The seller receives a well-deserved increase in income, directing all greater efforts and efforts to increasing the client base and all taller sales of goods or useful services provided to them.

But there are also types of work in which we cannot measure the strength and professional efforts of each person. individual. Then his income is stable and changes only when registering annual leave, unforeseen sick leave, time off for family matters.

There are cases when an employer deliberately sets a low salary in order to force an employee to perform more standard operations, thereby increasing the size of the bonus and monthly income.

This method of calculating salaries is more appropriate than ever if you need to increase the volume of services or product units for an organization.

Workers who repair equipment, machines, replace outdated parts with new ones, receive an incentive to perform a higher quality work, receiving an additional payment to their income for absence frequent breakdowns equipment important for the organization.

Distributors and industry workers network marketing, direct sales, receive income based on the difference between the purchase price of products and the price of their sale to customers potentially interested in the product.

Minimal salary

Allowances are taken into account when calculating the salary.

The minimum wage is set at the legislative level by the state. An employer will not be able to arbitrarily pay its workers less than the minimum wage.

This basic indicator is constantly and rapidly changing and is taken into account main basis when determining the final amount of fines, taxes collected, and mandatory payments.

Thus, it became extremely clear that salary and salary are completely different economic terms and concepts. The accountant’s salary consists of the amount of the salary and all kinds of bonuses, special incentive bonuses and mandatory compensation provided by the enterprise.

In this video you will learn about the difference between salary and compensation.

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The topic of the article is the size of the official salary: what does it depend on in 2016, what the average size official salary differs from the average salary of a specialist, as well as how the concept “ minimum size official salary according to the PKG.”

From this article you will learn:

• what determines the size of the official salary in 2016;
• how the minimum official salary is established for PKG (professional qualification groups);
• How does the average official salary differ from the average earnings?

Official salary is the size of the nominal monthly salary paid to an employee in accordance with the position he occupies. Such payment is fixed, mandatory and is considered a guarantee of payment for the employee. The amount of the official salary in 2016 is fixed in the employment contract along with other mandatory conditions.

What determines the size of the official salary?

Even within the same company, employee salaries can vary over an extremely wide range. What determines the size of the official salary in 2016? Typically, the employer sets salaries in accordance with the staffing table, category scale and job classification, if provided for by local documents. In fact, the salary of a particular employee depends on a number of factors:

• content of the work performed;
• skill level;
• length of service;
• having certain skills and knowledge.

For the convenience of work, employers are recommended to approve a unified salary system at the enterprise, reflecting the sizes and salary ranges for all presented groups of positions (professions) in the staffing table, schemes and salary scales used.

Advice to the employer: what to do if

Average official salary

Accounting and personnel activities often involve calculating the average official salary. For example, in municipal and government institutions The average official salary of employees is used to determine the official salary of the head of the organization. There are special formulas by which the average official salary in 2016 is calculated.

If the enterprise has established salary ranges, we can also talk about the average salary for one position: taking into account the average salaries of employees of enterprises and organizations (by staffing table) the wage fund is calculated. At the same time, department heads, as a rule, receive the right to independently set salaries for subordinates - without observing average indicators, based on the results of certification.

The average official salary should not be confused with the average earnings, since these are completely different concepts. Monthly earnings are not always equal to the official salary - in most cases it consists of a salary, a monthly bonus, as well as various additional payments and allowances. Therefore, when calculating the average daily earnings the employee's total income minus annual bonuses is taken into account, while quarterly and monthly bonuses are taken into account. But one-time incentives and financial assistance, as well as other payments of an irregular nature, are not taken into account.

Minimum official salary according to the PCG

The basic or minimum official salary according to the PCG in 2016 is the minimum amount received by an employee included in the relevant professional qualification group, excluding incentives, compensation and social payments. Differentiation of official salaries by qualification categories allows us to objectively approach the issue of setting wages for specialists with different levels of professional training, work experience and the complexity of the functions performed.

Read in the magazine "Personnel Affairs"

In this case, one should be guided by the requirements of a single qualification directory positions of managers, specialists and employees, as well as take into account the results of employee certification. Remember that the minimum official salary may be less than the minimum wage (minimum wage), and this is not considered a violation, but only if the specialist’s total monthly earnings (salary + allowances + bonuses, etc.) are not lower than the minimum wage .

Attached files

• Regulations on remuneration (form).doc
• Order to change the employee's salary (form).doc
• Order establishing specific amounts of official salaries. Employees have a floating salary system (form).doc
• Order establishing a salary increase (decrease) coefficient. Employees have a floating salary system (form).doc

Available to subscribers only

• Regulations on remuneration (sample).doc
• Order to change an employee's salary (sample).doc
• Order establishing specific amounts of official salaries. Employees have a floating salary system (sample).doc
• Order establishing a salary increase (decrease) coefficient. Employees have a floating salary system (sample).doc

The newly created organization is recruiting workers. We need to decide on salaries. Since there is little money, it was decided to set salaries approximately at the level of the minimum wage. Moreover, the director insists on very small salaries. We will tell you what liability is provided if the salary is less than the minimum wage.

What the law says

According to the current labor legislation, an employee who has worked a monthly standard of time and fulfilled his job duties cannot receive a salary less than the minimum wage - minimum wage (Article 133 of the Labor Code of the Russian Federation).

Moreover, it is important to understand that the salary accrued to the employee must be no less than the minimum wage. The amount received in hand after withholding personal income tax, alimony, etc. may well be less than the minimum wage (Articles 209, 210, 226 of the Tax Code of the Russian Federation).

According to the law, the minimum wage cannot be less living wage(Article 133 of the Labor Code of the Russian Federation). This norm is logical, because every worker can count on a guaranteed income, which should be enough to satisfy minimal human needs. However, in practice this guarantee provided for by labor legislation is not provided. The procedure for increasing the minimum wage should be established by a special law (Article 421 of the Labor Code of the Russian Federation). However, at present such a law has not been adopted, and the increase in the minimum wage occurs in a “manual” mode based on the budget’s capabilities.

From July 1, 2017, the minimum wage is 7,800 rubles. While the current cost of living in Russia is set at 9909 rubles.

There is a fine for paying less than the minimum wage

If, contrary to the law, a salary is set below the minimum wage, then the organization and its officials will be held accountable. If the violation is recorded for the first time, then (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• the organization will be fined from 30,000 to 50,000 rubles;
• the manager will be fined in the amount of 10,000 rubles. up to 20,000 rub.

If the law is violated a second time, the fine will be increased, and the manager may face disqualification. For a repeated violation in 2017, the following liability is provided (Part 7, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• the organization will be fined from 50,000 to 100,000 rubles;
• the manager will be fined in the amount of 20,000 to 30,000 rubles. or disqualified for a period of one to three years.

In addition, an employee who was not paid the minimum guaranteed salary may require additional payment for the entire period and compensation for delayed payment (Article 236 of the Labor Code of the Russian Federation).

Can the salary be less than the minimum wage in 2018 - 2019?

Can the salary be less than the minimum wage for 2018 - 2019? This question is often asked by enterprise management, which is quite reasonable. For paying too little wages, the employer faces criminal and administrative liability. However, the question posed in the title of our article is not always given a clearly negative answer. More about this below.

What threatens the employer if the salary is less than the minimum wage?

The minimum wage (SMW) is a constantly changing value, so it needs to be monitored. Its size is established by amending the Law “On Minimum Wages” dated June 19, 2000 No. 82-FZ. As of May 1, 2018, it was RUB 11,163. (see more about this in our article “The size of the minimum wage from January 1, 2019 in Russia”). The minimum wage has reached the subsistence level, which also corresponds to the obligations of the Russian Federation to the Council of Europe.

From 01/01/2019, the minimum wage is 11,280 rubles, which corresponds to the level of the subsistence minimum established for the 2nd quarter of 2018.

The obligation to adhere to the minimum wage is laid down in the Constitution of the Russian Federation (Articles 7, 27), the Labor Code of the Russian Federation (Articles 133, 133.1) and Law No. 82-FZ (Articles 2, 3). Failure to comply will result in administrative liability under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, which determines the elements of the offense: setting a salary in an amount less than that provided for by labor legislation.

Punishment for legal entities- fine from 30,000 rubles. In addition, according to the same norm, the manager can be held accountable at the same time (part 3 of article 2.1 of the Code of Administrative Offenses of the Russian Federation, paragraph 1 of paragraph 15 of the resolution of the plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5). In case of repeated commission of the same violation, Part 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, in which the fines are higher.

For entrepreneurs and managers, criminal liability is also provided if (Part 2 of Article 145.1 of the Criminal Code of the Russian Federation):

• wages below the minimum wage were paid for more than 2 months;
• this was done out of selfish or other personal interest.

Sanctions under Part 2 are a fine, forced labor, and imprisonment. According to Part 3, the same act that entails grave consequences is punishable.

The competent authority will check whether it was possible to pay wages less than the minimum wage

Prosecution is preceded by an inspection, which can be carried out following a complaint from an employee or a report in the media, or on a scheduled basis (Article 360 ​​of the Labor Code of the Russian Federation). Inspections are usually carried out by a special supervisory body - a territorial body Federal service for Labor and Employment (Rostrudinspektsiya) or the prosecutor's office, where workers often turn. However, if a violation is considered tax authority, it will be reported to the labor inspectorate according to its jurisdiction. So there are many options for detecting this fact.

When conducting an inspection:

• There is no need to shy away from giving explanations. An employee who does not have sufficient knowledge of the information may refer to this when giving explanations, since the organization will have the opportunity to provide Required documents and explanations (objections) before the consideration of the case.
• It happens that not all documents are available at the time of the audit (for example, they were transferred to the auditor). This also needs to be indicated in the explanations.

And yet, can a salary or salary be less than the minimum wage?

Let's consider options when an employee can receive less than the minimum wage or his salary is less (which is not the same thing):

1. The salary may be less than the regional figure if the organization has not joined the regional agreement in accordance with Art. 133.1 of the Labor Code of the Russian Federation (i.e., within 30 days after publication of the proposal, it sent objections).
2. An employee’s salary (fixed payment per month) can be less than the minimum wage only in 1 case: if the employee receives incentive payments, compensation and allowances in addition to it (confirmed by the decision of the RF Armed Forces dated August 30, 2013 No. 93-KGPR13-2). However, regional coefficients should not be included in these categories. They apply to wages, which must no longer be less than the minimum wage.
3. The employee did not comply with working time standards or labor standards (the condition for fulfillment is stipulated in Article 133 of the Labor Code of the Russian Federation). This case should not be confused with situations where reduced working hours are established by law (for example, for people with disabilities - Article 92 of the Labor Code of the Russian Federation).
4. An employee can receive a salary that is less than the minimum for the reason that 13% personal income tax is withheld from it. The eligibility requirement applies to the original earnings.

The right to decent work and to receive a salary not lower than the minimum established by law is enshrined in the provisions of Article 37 of the Constitution of the Russian Federation, and is fundamental - both for citizens of Russia and for foreigners and stateless persons working for Russian territory. However, the Constitution does not contain direct mechanisms for legal regulation of the issues it considers. Therefore, if you want to find out whether the salary can be less than the minimum wage in 2018, you should first familiarize yourself with the provisions of the following regulatory documents and acts:

• Art. 2 Labor Code of the Russian Federation. Its provisions secure the right of every worker to receive wages in accordance with established indicator Minimum wage.
• Art. 130 Labor Code of the Russian Federation.

What is the minimum salary for an employee working for a private entrepreneur in 2018?

Attention

IP. In 2019 the amount will be 29,354 rubles, and in 2020 – 32,448 rubles. Amounts of contributions for health insurance in 2018 - 5,840 rubles.

Info

Individual entrepreneur, in 2019 – 6884 rubles, and in 2020 – 8426 rubles. So, the amount of mandatory insurance contributions for individual entrepreneurs in 2018-2020 does not directly depend on the established minimum wage. Changes for individual entrepreneurs in 2018: tax and more Having brought the salary in line with the federal minimum wage, do not forget about the regional one. If in the constituent entity of the Russian Federation in which the employer operates, a special agreement has established the amount regional minimum wage, then the salary of employees should not be less than this amount (Art.

Online magazine for accountants

The size of the minimum wage in Russia since 2018 is discussed in the video. The size of the minimum wage and insurance premiums for individual entrepreneurs in 2018 Vorkuta, Inta, Pechora and Usinsk with their subordinate territories, Izhemsky district, Ust-Tsilemsky district 7,800 (for state employees) 7,800 (for state employees) 7,800 (for state employees) 7,800 ( for public sector employees) Can the salary be less than the minimum wage in 2018? In addition, according to the same norm, a manager can be held accountable at the same time (Part 3 of Art.
2.1 Attention In case of repeated commission of the same violation, Part 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, in which the fines are higher. Criminal liability is also provided for entrepreneurs and managers if (Part.
2 tbsp. 145.1 of the Criminal Code of the Russian Federation) Minimum wage 2018 From January 1, 2018 to July 1, 2018, the minimum wage did not increase, therefore the amount of benefits remained at the same level.

What is the minimum wage for individual entrepreneurs in 2018

It should be remembered that administrative proceedings can be initiated directly based on an employee’s complaint. An employee can complain about low wages to the following authorities:

• Trade union organization.

  Employee labor protection organizations have the right to evaluate the activities of employers and their compliance with standards labor legislation.

• Prosecutor's office. Employees of the prosecutor's office primarily receive complaints about the actions of government bodies.

  Therefore, it is most logical to complain about violations of labor legislation by state and municipal organizations to the prosecutor's office.

• Executive body in the field of labor legislation. An employee has the right to file a complaint with state inspection by work.
• Judicial authorities.

Minimum salary and insurance premiums for individual entrepreneurs in 2018

What to do if a person receives a salary that does not meet the requirements of labor legislation? The accounting department of the enterprise is obliged to adjust his salary to big side. In the areas Far North There are increased coefficients that affect the minimum income level of employees. Minimum wage and benefits The following payments depend on the size of the minimum wage:

• calculation according to sick leave;
• Payments to women for pregnancy and childbirth;
• funds that are provided to mothers caring for a baby under 1.5 years old.

Accounting uses the minimum wage when calculating payments in the following cases:

• if the employee worked for less than 6 months;
• the employee violated sick leave;
• the person had no salary;

Changes from January 1, 2018: overview for personnel officers, accountants, directors and individual entrepreneurs

Please note that, in accordance with Federal law N 460-ФЗ dated December 19, 2018 "ON AMENDMENTS TO ARTICLE 1 OF THE FEDERAL LAW "ON THE MINIMUM WAGE" from July 1, 2018, the minimum wage will be 7,800 rubles. The employee's salary must be no less than the minimum wage. Here we're talking about about the accrued amount for a fully worked month. It may consist of several parts: salary, bonuses, additional payments, compensations, etc. The total amount of these charges must be no less than the minimum wage.

The employer, as a tax agent, withholds personal income tax from the accrued salary amount. Therefore, the amount actually paid to the employee may be less than the minimum wage.

The minimum wage (minimum wage) in 2018 is subject to mandatory and regular indexation.

What is the minimum salary an employer should pay in 2018?

Important

Amount of contributions for mandatory pension insurance for 2018, depending on the amount of income, will be:

• RUB 26,545 - for individual entrepreneurs whose income is within 300,000 rubles. in year;
• RUB 26,545 plus 1 percent of income exceeding RUB 300,000. per year - for all other individual entrepreneurs.

In 2019 the amount will be 29,354 rubles, and in 2020 – 32,448 rubles. The amount of contributions for health insurance in 2018 is 5,840 rubles.

It is obvious that an increase in the minimum wage in 2018 is planned, but there is no fixed recalculation date established by law. All changes are made according to special resolution Government of the Russian Federation.

For example, in 2018, the minimum wage was changed twice. The draft law for 2018 assumes that the minimum wage in Russia in 2018 will be 7,142 rubles. New law about salaries in 2018 The fact is that most bosses prefer to write down in the relevant acts information about the exact timing of salary payments.

It turns out that this is permitted by law, but such documents must at all times clearly comply decisions taken government.

Can the salary be less than the minimum wage in 2018?

Features of using the minimum wage when calculating sick leave How to calculate the salary of an employee who has not worked for a whole month? His income will be less than the minimum wage. But this contradicts the requirements of labor legislation. To calculate sick leave payments, the accounting department uses the minimum wage in force in the region. Number of days in leap year does not coincide with generally accepted indicators.

Regardless of the actual length of the year, experts take it to be 730 days. There are certain features regarding the calculation of maternity benefits.

In this case, you need to take into account the base amount that is subject to taxes. In 2017, payments were calculated based on the fact that the employee’s income level was RUB 755,000. Any employee must earn at least 311.97 rubles per day.

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• Salary in 2018: minimum amount

What is the minimum wage in Russia in 2018? If you want to know how to solve your particular problem, contact a consultant: From July 1 of this year, the minimum wage will be 7,500 rubles. The size of the minimum wage in Russia since 2018 is discussed in the video.