home » Permission procedures » What is it made of and how is it formed? Materials of the magazine “Consultant Sverdlovsk region Salary increase for state employees.

What is it made of and how is it formed? Materials of the magazine “Consultant Sverdlovsk region Salary increase for state employees.

Public sector employees are respected all over the world. As a rule, the state guarantees such specialists good salaries and a fairly high standard of living. In the Russian Federation, the situation is somewhat different: due to regular shocks in the economy, they are among the most vulnerable sections of the working population.

The average salary of all state employees in Russia is 29 thousand rubles. The tallest . The employees of the public sector living in Omsk receive the least.

Here are the statistics by city, from which you can see how much science and education workers receive:

Moscow - 39,600 rubles.
St. Petersburg - 31,600.
Nizhny Novgorod - 17 600.
Krasnoyarsk - 17,700.
Omsk - 15,400.
Kazan - 21,000.
Yekaterinburg - 20,700.
Volgograd - 15,700.
Voronezh - 18,500.
Perm - 21,300.
Rostov-on-Don - 20,500.
Samara - 21,700.
Ufa - 19 100.
Chelyabinsk - 19 500.

Pay attention to the video: the average salary in Russia.

The situation is somewhat different in the housing sector. There, Volgograd, Ufa and Nizhny Novgorod claim the palm among the regions. Moscow and St. Petersburg, which are out of competition everywhere, of course, do not count.

In 2019, the salary statistics for public sector employees in Russia was as follows:

Teaching staff preschool educational organizations- 32,047 rubles.
Pedagogical workers of educational organizations general education — 39 453.
Pedagogical employees of organizations of additional education for children - 36,147.
Teachers and masters of industrial training of educational organizations of primary and secondary vocational education — 36 510.
Teachers of educational organizations of higher professional education - 84,148.
Doctors and workers medical organizations having a higher medical (pharmaceutical) or other higher education providing medical services (providing the provision of medical services) — 76 989.
Middle medical (pharmaceutical) personnel (personnel providing conditions for the provision of medical services) - 38,202.
Junior medical staff (personnel providing conditions for the provision of medical services) - 35,000.
Social workers — 34 296.
Employees of cultural institutions - 39,170.
Research associates - 88 835.
Pedagogical workers of educational, medical organizations or organizations providing social services orphans and children left without parental care - 37,598.

And in St. Petersburg, state employees have the highest rates than those who live in remote northern regions. The central and western regions of the country live much more modestly.

As statistics show, in many regions, the incomes of those who work for the state often do not reach the level. The growth of inflation cannot cover even a gradual increase in the salaries of state employees.

There are three main components wages: remuneration for work, incentive and compensation payments. And this is important for both employees and accountants in order to correctly calculate taxes.

Components of salary and its types

The first part is remuneration for work. This is the part of the salary for which the employee has accumulated over a certain period. It can be charged for a certain amount of work, for one hour or another time period, or be fixed for a month.

Compensation payments can be accrued for various reasons. For example, for work in particularly difficult climatic conditions, in conditions that deviate from the norm (at night), for business trips or work above the norm. Incentive payments include premiums, bonuses, surcharges, allowances and other incentive payments.

According to the legislation, there are the following types of wages: tariff rate, official salary, base salary. The tariff rate is set for the fulfillment of a labor norm of a certain complexity per unit of time. Compensatory, incentive and social payments are not taken into account.

Job treasure applies to employees who perform official duties for one calendar month. The base salary is the minimum salary of an employee of a state or municipal institution.

The Labor Code of the Russian Federation (part 3, article 133) establishes that the monthly salary of an employee who has fully worked for a given period and complied with labor standards cannot be lower than the minimum wage. From 01/01/2014, the minimum wage is set at 5,554 rubles.

taxes

Whatever salary you receive, the following taxes must be deducted from it. First of all, income tax individuals, which is 13%. For example, your salary is 20,000 rubles. You will already receive 17,400 rubles in your hands. All other payments to the state are the burden of the employer, who pays the following contributions:
- to the pension fund - 26%,
- to the compulsory health insurance fund - 5.1%,
- to the social insurance fund - 2.9%,
- for injuries - 0.2%.

The employer pays for injuries even if you are an office worker. Otherwise, other fees apply. In total, taxes account for 34.2%.

If you paid all the above transfers yourself, then instead of 20,000 rubles in your hands, you would immediately receive 26,840 rubles.

Constitution Russian Federation guarantees the right to work of citizens. Every worker has every right to hope for a good assessment of his work and to receive money as a reward for it.

The organization is interested in the fact that the payment for work is understandable and fair, and also motivates workers for the excellent performance of their duties. The salary structure includes several parts, which we will analyze in detail in this article.

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Structure according to the Labor Code of the Russian Federation

There have been some changes in the legislation (No. 90-FZ), in particular in article 129 Labor Code Russian Federation, and wages are currently synonymous with.

Salary (employee's payment) is a remuneration for work, which depends on its qualification, quality and complexity.

Compensation accruals are also included in the concept of wages, including those for working in difficult conditions, as well as payments that motivate work (additional payments and bonuses).

This structure consists of the following parts (see diagram):

base (main) part;
compensation payments;
incentive payments.

Basic part determined from the main system of payment for work.

Its size cannot be less than the minimum wage.

The base part is salary base and its size is not affected by the number of sales, income received and other nuances. The base salary is determined for the period of time worked on the fact, or for the results of the work performed according to official salaries.

When a manager displays the base part of the salary, he should keep the following data in mind:

the salary of an employee can be determined based on his qualifications, the amount of work and the complexity of production tasks;
any discrimination should not be allowed during the determination of the conditions of payment for work;
payment must be in line with the work performed.

Payouts compensatory, as well as stimulants are variable share of salary, and it, in turn, depends on the conditions and guarantees of accruals for labor from a particular manager. These payments do not depend on the remuneration for the time worked on the fact, or the tasks actually completed.

For compensation payments characteristic method of local regulation. To the greatest extent, this applies to motivational payments, when the basic rules are established by law. The legislation defines a list of compensation payments, and the head must pay them:

for performing tasks under certain circumstances (work in difficult conditions, with harmful substances, in areas with a specific climate);
for performing work in areas where radioactive contamination has occurred;
for work under circumstances that are not considered normal (performance of additional tasks due to the absence of another worker, work at night, or, as well as work on holidays and weekends).

The amount of compensation payments is assigned, on the basis of agreements and collective. The amount of these payments cannot be less than those established by law. Along with this, the legislation defines a higher payment for work to those citizens who work on a rotational basis or in the Far North.

Based on this, the main task of compensation payments is considered to be reimbursement of excessive labor costs employee, which depend on the work schedule and conditions for completing tasks. Compensation payments are made as an addition to official salaries and tariff rates.

stimulating payments are considered to be a variable component of the salary, and it depends on the main income, on the specific result of the employee’s work, and so on.

Incentive payments, as well as the bonus part, are not subject to regulation by the law.

Making these payments is manager's right. It should be noted that if motivating payments are assumed by the remuneration regime, then the manager must implement them, and the employee may demand them if he fulfills the work plan.

It can be concluded that incentive payments fall under the description of financial payments for the performance of specific labor tasks.

Motivational payments are needed so that employees have incentive to achieve those results for whom the basic salary is not enough, as well as encouraging the desire of workers to improve their skills and minimize staff turnover.

Incentive payments are assigned in the following cases:

for professionalism;
excellent qualifications;
years of work at the enterprise;
knowledge of foreign languages.

It should be noted that in order to motivate employees to work at enterprises, there is bonus system. Prizes are paid as a reward for quality performance employee of his job. The reward system is divided into two parts:

Compensation that is included in the payment for work.

The employee is entitled to this remuneration, which means that the manager must make this payment if the employee performs specific plans for which the award is due. Under other circumstances, the employee cannot ask for a bonus.

Incentives that are not spelled out in the pay plan.

Such payments are made at a time at the request of the head. Incentives are not paid every month, but are carried out with specific achievements of the employee. Under this circumstance, the manager is not obliged to make such payments, but they can be made at his request.

What is the average monthly salary?

It happens from time to time that in order to provide an employee with information or make payments that comply with the law, the manager goes to tricks. Most often, it is accounting for only one salary, and additional payments are left out. Of course, such actions do not occur in accordance with the law.

Vacation pay is part of the salary or not?

The calculation of the average salary of a worker includes all the accruals that the manager makes to him. Also, these charges should be taken into account in the list of taxes on the UST, which are transferred to the Social Insurance Fund of the Russian Federation.

According to the Decree of the Government of the Russian Federation (No. 375), vacation pay is not included in the definition of average earnings.

When calculating average earnings, they also do not take into account:

the number of vacation days;
business trip period;
period of disability;
maternity leave.

Watch the video about the employee's income structure:

The Constitution of the Russian Federation guarantees the citizens of the state the right to work. It is natural that each employee expects a positive assessment of the results of his work, as well as timely and worthy remuneration in the form of Money for her performance.

Enterprises, in turn, are interested in the fact that the mechanism of how the wage fund is formed is understandable for the employee and, at the same time, fair. It is this principle of attitude towards its employees that can guarantee the company that employees will be motivated to perform their duties on time and with high quality. The salary structure consists of several parts, which we will discuss in detail in this article. But first, let's define the basic concept of wages and consider its main forms.

What is a salary?

From an economic point of view, wages are part of the gross domestic product or, as it is also called, the national income, which is at the personal disposal of the worker in relation to the quality and quantity of the labor factor. The payroll structure is quite interesting.

Factors affecting the amount of payment

The amount of salary can depend on a huge number of factors:

The level of education of the employee who carries out labor activity; his job qualifications.
Worker experience. That is, the total period of employment at a particular place of work. There is also the concept of "category", which includes both the level of education of the employee and his length of service. Accordingly, the higher the level, the higher the salary that the employee claims can be.
Working hours. According to the law, an eight-hour working day is considered official in the country. However, many private organizations set up 12-hour work shifts. Accordingly, the payment for such a shift has been increased. Separately, it is worth noting such types of service as rotational and travel services, the level of payment for which is often higher.
Demographic characteristics of the worker, often defining. These include the age and gender of the worker. Many organizations and enterprises prefer to hire young and socially active people who are energetic and active.
National and cultural features features also affect the size of wages. The structure of remuneration at each enterprise is different, therefore, this factor can be taken into account.
Territorial and geographical features. In regions where a harsh climate prevails and, accordingly, more difficult working conditions, wages are often much higher. In addition, workers in harsh conditions can expect to receive various kinds of benefits. These include receiving an increased vacation (up to 2-3 months), and the possibility of free travel around the country.
The level of general economic development of the country, as well as the overall development of the labor market.

There are two main forms of payment for work: piecework and time.

Time payment

With time-based pay for work, accruals are made based on the quality and quantity of hours worked in fact. The calculation also takes into account the working conditions and qualification data of the employee.

Conventionally, the time-based form of earnings can be divided into two subsystems. The first involves determining the amount of wages by calculating the rate due for payment in one hour. labor activity. That is, earnings will be calculated by the hourly payment.

The second system is premium-time. In this case, the calculation is carried out in such a way that time-based payment is taken as the basis, but taking into account possible premiums that characterize the quality and quantitative characteristics work. What else does the payroll structure include?

piecework

The piecework form of earnings (piece) depends on the amount of products produced or the amount of work performed. This form of payment effectively motivates the employee in the process of performing his duties. A person is interested in doing his work faster, producing as many products as possible. Actually, in this case, everything depends directly on him, his aspirations, diligence and professional skills.

The concept of wages

There has been a change in the structure of wages in the legislation, in connection with which, at the moment, payment for work and wages are synonymous concepts.

Thus, a salary is a payment for work, which is a material reward for work performed. This is influenced by the qualifications of the employee, as well as the complexity and quality of the work performed.

The concept of remuneration also includes various types of compensatory accruals (for example, difficult working conditions), as well as additional payments and bonuses, which are payments that motivate work.

Thus, the wage structure at the enterprise consists of three parts:

Main.
Various compensations and allowances.
Employee incentive payments.

The base part is determined based on the type of payment system for the work performed. The main condition is that its size cannot be less than the level of the minimum wage.

Thus, the basis of the salary is just the basic part. Its size can be influenced by the quantitative expression of sales, the income received by the organization, and many other nuances. The base part of the salary is calculated taking into account the actual hours worked or the results of the work performed in accordance with official salaries. What is the basic salary structure? More on this later.

When determining the size of the base part of the salary, the manager should consider the following:

The remuneration of an employee should be calculated taking into account the level of qualification, as well as the volume and complexity of the assigned production task.
Absolutely no discrimination is allowed during the calculation and conditions for remuneration.
The amount of salary should be set entirely in accordance with the work performed.

What else does the structure of the wage system consist of?

Compensation, as a rule, is of an irregular nature and forms a variable part of the salary. For each specific head of the organization, it directly depends on the guarantees and conditions of accruals for the work performed. Moreover, payments of this kind in no way depend on the main part of the earnings, that is, on the hours worked in fact.

The compensatory nature of the payment is usually regulated locally. This mainly applies to motivational payments. Their list is defined by law and includes the following types:

For work performed under certain circumstances, which may be difficult and harmful labor or activities taking place in areas with specific climatic conditions.
For performing work in areas where contamination with radioactive substances was detected.
For performing work in conditions that are not defined as normal. This category includes work related to the performance of additional tasks due to the absence of another employee, or work at night, holidays and official days off.

The amount of compensation payments is regulated by collective agreements and agreements, but cannot be less than the level established by law. In parallel with this, an increased level of remuneration has been established by law for persons whose activities take place in the regions of the Far North or on a rotational basis.

Compensation

The salary structure includes compensation payments. The following level is legally established:

12% of the official salary for hard, dangerous, harmful work;
27% of the official salary for work in conditions that are not normal - for overtime work, work at night;
10-40% of the official salary for working with information that is a state secret, as well as for working with ciphers.

The main task of compensatory payments is to compensate for excessive labor costs of the employee, depending both on working conditions and on the work schedule. As a rule, these payments are made by accruing a surcharge.

Many are wondering what is the salary structure of workers?

Incentive payments are part of the variable component of wages. In this case, the amount may depend on the level of the main income, the final result as a result of the work of the employee.

The legislation does not regulate incentive payments and bonus parts of wages.

Accordingly, the right to make these payments fully belongs to the head of the organization. It is important to note that if the remuneration regime initially involves bonus payments, then the employer is obliged to pay them, and the employee has every right to claim them if he fulfills the established work plan.

It turns out that incentive-type payments refer to financial payments made after completing the established list of labor tasks.

Motivational type payments are required in order to develop an employee's incentive to achieve those results for which the accruals of the main fund are not enough. Also, such payments allow the management of the organization to encourage the desire of workers to improve their skills; reduce staff turnover. The composition and structure of wages is a determining factor when applying for a job.

When are incentive payments needed?

It is possible to assign incentive payments in such cases as:

Professionalism.
High level of qualification.
Development of years in the organization.
Knowledge of foreign languages.

Bonuses and incentive payments may be provided for by labor or collective agreements, as well as by order of the head.

What else is unique about this structure? Payroll analysis should be carried out regularly in the enterprise.

Average monthly salary

It is not uncommon for an employer to use tricks when making payments or providing information on them. Often only the salary part is taken into account, and additional payments of a different nature are not taken into account. Such actions, of course, do not comply with the established legislation.

Article 139 of the Labor Code of the Russian Federation regulates the calculation of the average monthly salary. In this regard, when forming the average monthly salary, the manager must take into account:

A month is the duration calendar month(from the first to the thirty-first, except for February).

The structure of wages is determined by its two main parts - the basic part and the additional one.

What is the base salary?

The base salary is the amount of money that is paid for the hours actually worked, and includes the following data:

Payments for specific work.
Payments for working holidays and weekends. Double payment is implied.
Premium part.
Compensatory surcharges for activities in harsh working conditions.
Overtime pay.

What is the additional part?

The additional part of earnings consists of the following indicators:

Annual leave allowance.
Accruals made for preferential hours of work (employees who have not reached the age of majority can work no more than thirty-five hours each week).
Payments for the performance of public duties.
Accruals that compensate for the time that the employee spent on improving his own qualifications.
Weekend benefits.

But that's not the whole wage structure.

What is included in the minimum wage (minimum wage)?

The legislation establishes that any working citizen has the right to claim payment for his own work, and it should not be below the established minimum level.

However, keep in mind that this rule only applies if the employee works full-time and does not apply to part-time or part-time employees.

It turns out that accruals and payments should not be lower than the established minimum wage. If the employer does not adhere to the rules established by law and pays a salary below the minimum wage, then liability may arise, which will entail the imposition of a fine.

Are vacation pay part of the salary?

Vacation accruals are not taken into account when determining an employee's average earnings. When calculating average earnings, the following are not taken into account:

The total number of days of vacation granted.
Travel periods.
Periods of temporary disability of the employee.
Maternity leave.

We have examined in detail the remuneration of labor, its structure. Salary analysis is of great importance for the beneficial interaction between the employee and the employer.

April 09

Based on Art. 144 of the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation) of the system of remuneration of employees of state and municipal institutions installed:

in federal public institutions- collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

The system of remuneration for employees of state and municipal institutions is established taking into account professional qualification groups and criteria for classifying the professions of workers and positions of employees as professional qualification groups, as well as taking into account state guarantees for wages.

The system of remuneration and incentives for work, including an increase in pay for work at night, weekends and non-working holidays, overtime work etc., are established by the employer, taking into account the opinion of the trade union body of the organization.

In accordance with Art. 8 and 9 of the Labor Code of the Russian Federation, when developing a system of remuneration and material incentives (bonuses), the following should be taken into account:

The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by the Labor Code of the Russian Federation, laws, other regulatory legal acts, a collective agreement, agreements;

The terms of remuneration determined by the collective agreement, agreements, local regulations cannot be worsened in comparison with those established

Labor Code of the Russian Federation, laws and other regulatory legal acts.

The system of remuneration is a set of standards with the help of which the differentiation of wages of workers is carried out various categories depending:

From the complexity of the work performed;

Working conditions (including those deviating from normal);

Natural and climatic conditions in which the work is performed;

Intensity of labor (combination of professions, etc.);

The nature of labor.

The main standards that form the system of remuneration of employees of the public sector include: unified tariff and qualification reference books, on the basis of which the tariffing of work and the establishment of salaries for specialist workers, rates for the professions of workers, salary schemes for executives and labor standards.

Basic salaries (for specialists and employees), basic wage rates (for workers) for professional qualification groups of public sector employees are established by the Government of the Russian Federation (Government Decree No. 583 of 05.08.2008) and the relevant Orders of the Ministry of Health and social development Russian Federation.

In institutions, a time-based form of the wage system is used, in which wages for public sector employees are determined in accordance with their qualifications and the amount of time worked. When using a simple time-based form of remuneration, the actual hours worked are paid on the basis of official salaries of managers, deputy heads and chief accountants, salaries of specialists and employees, and rates of workers' professions. Depending on the method of accounting for working time, monthly rates (salary), daily and hourly tariff rates are used. The amount of wages of an employee for whom a monthly rate (salary) is established does not depend on the number of working hours or days in a particular month. If all days in the billing period are fully worked out, wages are charged in the amount of the monthly tariff rate (salary).

The amount of remuneration of employees for whom a daily or hourly tariff rate is established depends, respectively, on the number of working days or hours actually worked during the billing period.

Time wages can be used in combination with the bonus system adopted in the institution in accordance with the regulation on bonuses, which establishes the source of payment of bonuses, specific indicators and conditions for calculating the amount of bonuses to employees.

In accordance with Art. 133 Labor Code of the Russian Federation dimensions tariff rates(salaries) cannot be lower than the statutory minimum wage, which is provided by financing the corresponding level of budgets.

Minimum Wage (SMIC) - established federal law the amount of the monthly wage for the work of an unskilled worker who has fully worked out the norm of working time when performing simple jobs under normal working conditions. The amount of the minimum wage does not include compensatory, incentive and social payments.

The structure of the wage system for public sector employees is formed from two of its components:

but) base salary, including:

General part: official salaries for managers, salaries for specialists and employees, rates for the professions of workers, established by the head of the institution on the basis of the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity(professional qualification groups), taking into account the complexity and volume of work performed; )

Compensatory payments under labor legislation, established to salaries (official salaries), wage rates of employees for the relevant professional qualification groups as a percentage of salaries (official salaries), rates or in absolute amounts;

Increasing coefficients (surcharges for complexity, objectivity, priority, category of work, etc.);

Surcharges for the presence of honorary titles, state awards, etc.

The source of covering the basic part of the wages of public sector employees for state-owned institutions is the budget estimate, budget list, limits of budget obligations according to the KOSGU code 211.

For budgetary and autonomous institutions - budget subsidies to cover the costs associated with the implementation of the state (municipal) task;

b) incentive part of the salary including:

Payments for intensity and high performance;

Payments for the quality of work performed;

Payments for seniority continuous work, for long service;

Bonus payments based on performance.

The amount and conditions of incentive payments are established by collective agreements, agreements, local regulations (Regulations).

The sources of covering the stimulating part of the wages of public sector employees are: for state institutions - the limits of budget obligations (budget appropriations); for budgetary and autonomous institutions - funds from income-generating activities, as well as funds from state non-budgetary funds (including compulsory medical insurance funds) for all types of institutions.

The main tasks of accounting for wages are accurate accounting of the personnel of employees, the hours worked by them and the amount of work performed; correct calculation of wages and deductions from it; accounting of settlements with employees of the institution, the budget, social insurance bodies, compulsory medical insurance bodies and pension fund RF, as well as control over rational use labor resources, wage fund and the correct assignment of accrued wages and charges for social needs to the relevant accounting accounts.

In the process of calculating and paying wages, it is necessary to be guided by the legislative and regulatory acts of the civil, tax and labor legislation of the Russian Federation, local regulations developed by institutions, as well as labor contracts concluded with each individual employee of the institution.

When organizing wages in institutions, attention is paid not only to the correctness of the calculations, but also to the accuracy of registration primary documents, serving as the basis for settlements with employees of the institution, compiled according to prescribed form and containing all the necessary details.

The calculation algorithm that reflects the procedure for payroll operations and payroll accruals includes the following steps:

Calculation of amounts for wages and other payments to employees of the institution and reflection on accounting accounts;

Deductions from wages;

Accruals on payments made in favor of employees of the institution ( insurance premiums to state off-budget funds);

Receipt of cash for wages and other payments at a bank branch and through the bodies organizing cash services (treasury);

Issuance of wages;

Deposition of wages.

Accounting for settlements with public sector employees on wages, as well as other payments, is carried out on accounting accounts 030211000 “Payroll”, 030212000 “Calculations on other payments” in the following order:

Calculation of wages for the costs of the institution, covered by the relevant sources financial support, is made on the basis of primary accounting documents (record sheet for the use of working time, piece work orders, records of work performed, etc.):

Debit 140120211 "Wage expenses" - when calculating the basic and incentive part of wages by state institutions at the expense of limits of budget obligations,

410960211 "Cost finished products, works, services" - in the calculation of the base part of wages for employees of the main personnel of budgetary and autonomous institutions at the expense of subsidies for the implementation of the state (municipal) task,

410980211 "General business expenses" - when calculating the basic part of wages for employees of AUP and MOP of budgetary and autonomous institutions at the expense of subsidies for the implementation of state (municipal) assignments,

210960211 "The cost of manufacturing products, performing work, services" - when accruing the incentive part of the wages of the main personnel of budgetary and autonomous institutions at the expense of income-generating activities,

210980211 "General business expenses" - when accruing the incentive part of wages to employees of AUP and MOP of budgetary and autonomous institutions through income-generating activities,

710960211 "The cost of manufacturing products, performing works, services" - when calculating the wages of the main personnel of budgetary and autonomous institutions at the expense of compulsory medical insurance,

710980211 "General business expenses" - when accruing the incentive part of wages to employees of AUP and MOP of budgetary and autonomous institutions at the expense of compulsory medical insurance.

Credit

accrual additional payments and compensations to employees of institutions in accordance with the legislation of the Russian Federation:

Debit 040120212 "Expenses on other payments",

010960212 "The cost of manufacturing products, performing works, services"

Credit 030212730 "Increase in accounts payable for other payments";

Deductions from accrued wages, other payments to employees of the institution in the prescribed manner under the law (tax on personal income, in court on writ of execution), as well as deductions based on statements from employees:

Debit,

030212830 "Reduction of accounts payable for other payments"

Credit 030301730 "Increase in accounts payable for personal income tax",

030403730 "Increase in accounts payable for deductions from wages."

In accordance with Art. 137 of the Labor Code of the Russian Federation, deductions from the wages of employees on the initiative are allowed)

administration of the institution, which are subject to reflection in accounting in the following order:

Withholding unused and not returned in a timely manner accountable amounts (advance report, documents confirming the expenses incurred):

Debit 030211830 "Reduction of accounts payable on wages"

Credit 020800660 “Reduction of settlements with accountable persons”;

Withholding for property damage

(Labor Code of the Russian Federation, art. 238 - 248, agreement on liability, the employee's application for deduction from wages, the manager's order to recover material damage, the court decision):

Debit 030211830 "Reduction of accounts payable on wages"

Credit 020900660 "Reduction of settlements for damage to property";

Deduction of overpaid amounts of wages to employees in the previous period due to a counting error (instruction, order of the head) - a “red reversal” account is made:

Debit

010960211 "The cost of manufacturing products, performing works, services",

010980211 General business expenses

Credit 030211730 "Increase in payables on wages";

Withholding amounts paid for used but not worked leave upon dismissal from work (order of the head to terminate employment contract), a “red storno” account is produced:

Debit 140120211 "Wage expenses",

010960211 "The cost of manufacturing products, performing works, services",

010980211 General business expenses.

Credit 030211730 "Increase in payables on wages".

Issuance from the cash desk of the institution of wages, other payments to employees of the institution is made on the basis of payrolls and is reflected in the following correspondence of accounting accounts:

Debit

Credit 020134610 "Disposal of funds from the cash desk of the institution".

Transfer by the institution of wages, other payments to employees of the institution for bank cards displayed in the following order:

Debit 030200000 "Settlements for assumed obligations".

Credit 130405200 "Settlements on payments from the budget with the financial authority" - for state institutions,

020111610 "Disposal of funds of an institution from personal accounts in the treasury body" - for budgetary and autonomous institutions,

020121610 "Disposal of funds of the institution from the account credit institution» - for autonomous institutions.

The deposited amounts of wages, other payments due to their non-receipt on the date specified in the Payrolls are reflected:

Debit 030200000 "Settlements for assumed obligations".

Credit 030402730 "Increase in accounts payable for settlements with depositors".

In accordance with the requirements of Art. 136 of the Labor Code of the Russian Federation, if the day of payment coincides with a weekend or non-working holiday, wages are paid on the eve of this day. Holidays are paid no later than three days before the start of the holiday.

Wages must be paid at least every half a month and must be paid on the day established by the internal labor regulations of the institution, the collective or labor agreement. To achieve this goal, institutions need to reflect in their local acts the forms of remuneration, and in the case of an advance payment, its size and payment period. Thus, there are ways to pay wages twice a month:

Advance payment on account of future wages and its payment at the end of the month;

Salary for the first and second half of the month.

When paying wages with an advance payment for the first half of the month, an advance is issued on account of the wages due. As a rule, the advance amount of wages is calculated as a percentage of the official salary (salary, rate) established by the local act. In this case, wages are not accrued, but the advance payment on wages is reflected and, therefore, the tax on personal income and insurance contributions to state non-budgetary funds is not required to be charged.

When paying wages for the first and second half of the month in accordance with the terms of the collective or labor agreement, the calculation of wages due to the employee for the actually worked work time the amount of work performed. At the same time, it is necessary to fill in and submit to the accounting department the time sheet and other documents twice a month. This form of calculation requires additional time, so it is less common.

Into the system of surcharges and allowances for special conditions labor includes:

Compensatory payment system;

The system of bonuses and additional payments of a stimulating nature.

Surcharges and allowances for work in special (different from normal) working conditions are of a stable personified nature, since they are paid to those employees whose working conditions differ from the generally established ones.

Bonuses are more often intended to encourage employees for solving certain specific tasks and achieving specific results and may be of a periodic nature or be one-time (one-time).

Bonuses are understood as the payment of monetary amounts to employees in excess of the established wages in order to encourage them to achieve certain results, fulfill increased obligations, etc., as well as to stimulate the achieved performance indicators.

The procedure and conditions for the application of incentive and compensation payments for state and municipal institutions are established by the relevant levels of budgets in accordance with Art. 144 of the Labor Code of the Russian Federation. Systems of incentive and compensatory surcharges and allowances may also be established by a collective agreement or determined by a provision on bonuses, which is recognized by a local act.

In institutions, the most common remuneration system provides for the payment of a bonus for the main performance results at the expense of the budget or funds from income-generating activities. From incentive bonuses provided for by the remuneration system, incentive bonuses paid as a reward for distinguished employees outside the remuneration system should be distinguished. In this case, the premium is paid

as part of the promotion for success in the work of a certain circle of employees of the institution (anniversaries, professional holidays, retirement, etc.). The specified bonuses cannot be considered as systemic, even if they are listed in the Regulations on bonuses or other local act. The main distinguishing feature of non-systemic payments is that they are not directly related to the employee's performance of labor duties and the results of the institution's activities.

The reward system should clearly define and link the following elements(components of the Regulations):

- bonus indicators. At the same time, bonus indicators should be specific and clearly formulated, and the performance of indicators should be easily taken into account. It is necessary that each employee accurately imagines in which cases he is entitled to receive a bonus and in what amount. The implementation of this element of the Regulation is achieved with the help of established criteria for assessing the work of employees of the institution. Otherwise, the degree of confidence of employees in the objectivity and fairness of the bonus system decreases, which leads to a decrease in its stimulating role;

- bonus conditions. At the same time, bonus conditions perform a control function and are introduced so that bonuses for the selected indicators are not separated from other aspects of the activity of the employee of the institution that are not taken into account by the bonus indicators. A properly organized bonus system should be based on the fact that if all or part of the bonus conditions are not met, the employee does not initially have the right to receive a bonus or the bonus is calculated in smaller amounts;

- premiums. Bonuses to employees of an institution can be carried out within the framework of a wage system, and the size of the bonus can be set as a predetermined part of the basic salary or in a fixed amount of money. In the provision on bonuses (or in the section collective agreement) should specify how bonuses will be calculated. In the case of a collective bonus system, the amount of the bonus for each employee of the institution is determined taking into account his real contribution to the overall results of work based on a number of parameters that characterize the amount of work performed, the intensity of work, the quality of work, the level of work organization, the business and creative activity of the employee, executive and labor discipline etc.;

- the circle of bonus workers. The number of employees awarded according to established indicators should include employees who, through their work, have a direct impact on the achievement of a certain level of these indicators;

- frequency of bonuses. The choice of the bonus period depends on the characteristics of the organization and the specifics of the activities of the institution, the composition of indicators and bonus conditions, the established frequency of planning, accounting and reporting. Most often, bonuses are paid monthly. V individual cases when the main indicator of bonuses are the results economic activity institutions, as well as special bonus systems, promotion can be made quarterly, half a year or a year.

Payment for unworked time by state institutions is made at the expense of limits of budgetary obligations, and budgetary and autonomous institutions at the expense of subsidies for the implementation of the state (municipal) task, which form the basic part of the salary of employees of the institution.

Time off pay includes:

Payment annual leave: main (art. 114, 115

Labor Code of the Russian Federation) and additional holidays(Article 116 of the Labor Code of the Russian Federation);

Payment for vacations provided to employees who combine work with education (Articles 173 - 176 of the Labor Code of the Russian Federation);

Payment of severance pay upon dismissal, as well as payments in the amount of average earnings during the period of employment (Article 178 of the Labor Code of the Russian Federation);

Payment for downtime through no fault of the employee (Article 157 of the Labor Code of the Russian Federation);

Payment for preferential hours for students (Articles 173, 174 of the Labor Code of the Russian Federation);

Payment for additional days off provided for the care of disabled children and those disabled since childhood (Article 263 of the Labor Code of the Russian Federation);

Other cases of full or partial preservation of average earnings.

Labor legislation provides for the retention of a workplace (position) and payment of monetary compensation in the amount of average earnings for hours not actually worked for the following employees:

- workers sent to business trips . At the same time, the average daily wage is paid for each working day missed due to a business trip (Article 167 of the Labor Code of the Russian Federation);

- employees elected as members of the commission for labor disputes . Wherein average earnings paid for the time of work in the commission (Article 171 of the Labor Code of the Russian Federation);

- employees sent for advanced training. At the same time, days of training, retraining, training in second professions, advanced training with a break from work are paid in the amount of average earnings (Article 187 of the Labor Code of the Russian Federation);

-workers who are required to medical checkup(survey). At the same time, in the amount of average earnings, the days the employee is in a medical institution for examination (examination) are paid (Article 185 of the Labor Code of the Russian Federation);

- employees who are donors. At the same time, the day of examination, the day of blood donation and the day of rest provided after each blood donation are paid in the amount of average earnings (Article 186 of the Labor Code of the Russian Federation);

- women with children under the age of one and a half years. At the same time, additional breaks for feeding a child are paid in the amount of average earnings (Article 258 of the Labor Code of the Russian Federation);

- pregnant women. At the same time, in the amount of average earnings, the time for passing a mandatory dispensary examination in medical institutions(Article 254 of the Labor Code of the Russian Federation).

It also provides for the retention of average earnings for the employee in the following cases:

- at temporary transfer to another lower paying job in case of production necessity, to replace an absent employee (Article 74 of the Labor Code of the Russian Federation);

- when transferred to another permanent lower paid job(Article 182 of the Labor Code of the Russian Federation);

- when transferring pregnant women to another job that is easier and excludes the impact of adverse production factors; when transferring women with children under the age of one and a half to another job; if it is impossible to perform the previous job, the average earnings from the previous job are retained until the child reaches the age of one and a half years (Article 254 of the Labor Code of the Russian Federation).

When determining the amount of payment for unworked time, you must:

- determine the number of days (hours) to be paid;

- calculate the average daily (or average hourly) earnings, using the rules defined by labor legislation (Article 139 of the Labor Code of the Russian Federation) or the Regulation on the procedure for calculating average earnings (Decree of the Government of the Russian Federation of December 24, 2007 No. 922, of June 15, 2007 No. 375).

The choice of method for calculating the average daily (average hourly) earnings in each case is influenced by:

Purpose of payment;

The duration of the period taken as a settlement period;

Duration (in days) working week taken as normal in the calculations;

Completeness of working off the billing period (fully or not fully worked out the billing period);

The fact of accruals in the billing period of bonuses, remunerations provided for by the system provisions;

The fact of changes in salaries (rates) in the institution.