What allowances can be set for the main worker. Types of additional payments and wage supplements

To incentive bonuses and allowances include payment:

  • for high qualification (specialists);
  • for professional skills (workers);
  • for work with a smaller number of employees;
  • for combining professions (positions);
  • for the expansion of service areas or an increase in the volume of work performed;
  • for the performance of duties of an absent employee;
  • foremen from among the workers who are not released from their main work;
  • for record keeping and accounting;
  • for maintenance of computer equipment, etc.

As noted, the maximum amount of compensatory surcharges and allowances is guaranteed by the state and is mandatory for application. Additional payments and bonuses of a stimulating nature are established at the discretion of the management of enterprises. Their sizes are determined at the enterprise independently. When determining the amount of additional payments and bonuses of a stimulating nature, specific working conditions are taken into account.

The amount of additional payments and allowances is most often determined in relation to the official salary or the tariff rate for hours worked. However, the enterprise can set them in absolute amounts - either in an equal amount for all employees, or differentiated.

Sometimes employers find it necessary to pay additional funds to their employees in addition to their salaries in order to encourage them for good work or to compensate for something. The very name of the allowance indicates that it is not assigned to everyone, but only to specific employees according to certain indicators.

Let us clarify on what basis a personal allowance can be established, which categories of employees are not entitled to it at all, how to properly issue it, and, if necessary, cancel it.

The essence of the personal allowance

An employee can receive not only a “bare” salary, but also additional payments, including those assigned in addition to wages.

There is no precise definition of the allowance in the Labor Code. The allowance included in the salary, reflected in the employment contract or an additional agreement to it, is common for all personnel upon the occurrence of certain conditions, for example, for work in certain climatic zones, for rotational work, etc. Such allowances are not considered personal.

If the employer is not obliged to assign a bonus, but he does it for individual employees on an individual basis, reflecting the terms of appointment in a special Regulation, collective agreement or other local act, such a payment will be personal allowance. The right to appoint such payments by the employer is provided by Art. 135 of the Labor Code of the Russian Federation.

The expediency of assigning personal allowances

In what cases may an employer need a mechanism for personal allowances? When might it be necessary to make remuneration special for a particular worker or group of them? The following options are possible:

  • the employer wants to highlight the success of a particular employee;
  • there is a desire to reward an employee for possessing outstanding or unique knowledge and skills;
  • it is undesirable to change the existing system of rates and salaries, but at the same time there is a need for additional incentives for employees.

Different types of personal allowances

The type of allowance can be determined by various factors:

  1. The basis for accrual - the employer has the right to assign a personal allowance:
    • for experience;
    • for the level of qualification;
    • for a certain intensity of labor;
    • for professionalism;
    • for the performance of tasks of particular importance and/or urgency;
    • for "bonus" skills and abilities, for example, knowledge of a foreign language;
    • for an academic degree in a specialized field;
    • for work in conditions of official secrecy, etc.
  2. Duration of the allowance provisions - you can set these payments both on a permanent basis and temporarily:
    • for a month;
    • per quarter;
    • for a year;
    • indefinitely.
  3. The amount of the allowance can be determined in different ways:
    • a fixed amount is fixed in local documents;
    • the amount of the allowance is calculated in a certain way, for example, as a percentage of the salary or average salary;
    • determination of the amount by the labor participation rate: the monthly amount allocated for allowances will be distributed differently within the group of employees.

NOTE! Despite the fact that the amount of personal allowances is not legally limited in any way, they should not be set in an amount exceeding the monthly salary. Large allowances are difficult to justify in court in the event of any disputes, and there is a high probability of recognizing them as part of mandatory payments. Practice shows that the maximum amount of a personal allowance should not be more than 50% of the salary, and the optimal one is 10-20%.

Who is assigned a personal allowance, and who is not

Additional personal payments can be assigned to any staff member of the organization, as they are added to his salary, often calculated as a percentage of his size. At the same time, the registration of an employee in the state does not really matter, the following can apply for a personal allowance:

  • an employee who has entered into a regular employment contract;
  • "conscript";
  • working concurrently.

It is not customary to assign personal bonus payments to such categories of workers:

  • freelancers;
  • workers working under a contract;
  • concluded .

Making a personal allowance

The employer is not obliged to include the terms of the personal allowance in the employment contract, as this is an incentive payment. But since this is still part of the remuneration, it must be documented. To do this, it is necessary to regulate the personal allowance in the collective agreement or in the Regulations on wages and be sure to refer to this document in the text of the labor agreement (Article 57 of the Labor Code of the Russian Federation).

IMPORTANT! If the employer does not make provisions for the allowance in local documents, paying it without registration, he is not threatened by legislative liability. The only thing that can serve as a disadvantage for the employer in such a situation is that unreasonable payments cannot be attributed to expenses that reduce the tax base.

Application and order for a personal allowance

How else can you arrange the payment of a personal allowance if you do not carry it out as a separate document? This may be necessary when the nature of payments is not systematic, but one-time or calculated for a certain period. In this case, it is advisable to draw up a memo (petition) from the direct management to a higher one who has the authority to assign an allowance. This can be a CEO, CFO, HR manager, chief accountant, etc. In the text of the note, in addition to the mandatory details of business documents, you should indicate:

  • arguments justifying the assignment of the allowance to a specific employee or group of them;
  • the estimated amount of the surcharge;
  • at the expense of what funds the allowance is supposed to be assigned (for example, from the payroll fund or by increasing profits from sales, etc.);
  • duration of additional payments.

ATTENTION! Perpetual allowances are not customary to issue using memos. After the expiration of the entered period, you can again apply for a supplement. With this kind of document, you can ask for the appointment, increase, decrease, extension or cancellation of a personal payment.

The prepared memo, endorsed by the management, will become the basis for the preparation of an order for the calculation of the allowance. The execution of this order can be in any form. It is important to correctly motivate the appointment of additional payments, since their expediency from an industrial or economic point of view is a guarantee of attributing these costs to the cost of production, which is very strictly checked by the tax authorities.

After issuing an order to assign an allowance, the employee must be familiarized with it, which is confirmed by a personal visa (this procedure is common for any orders).

Cancellation of personal allowance

Like the setting, cancellation or change of a personal allowance occurs at the direction of management.

ATTENTION! The employer is not obliged to inform the staff about the reasons for assigning personal allowances and their amounts, but if he is going to stop these payments, it is better to warn about this in advance.

Important nuances of personal gains

It is important to properly regulate all financial issues and take into account all legislative subtleties. When assigning personal increases, the employer must take into account some circumstances:

  1. A properly executed personal allowance for accounting passes as “labor costs”.
  2. The allowance is calculated at the same time as wages.
  3. This payment is included in the calculation of average earnings required for calculating, for example, vacation pay (Decree of the Government of the Russian Federation No. 922 of December 24, 2007, as amended on 10/15/2014).
  4. In case of violation of the period prescribed in the provision on the allowance, when the payment is unreasonably and unexpectedly for the employee terminated earlier, the employee has the right to demand additional accrual of the allowance and payment of late interest.
  5. If the head of the structural unit does not send a memo on time, personal payments will be terminated, because this document is the basis for issuing an order for the accrual of funds.
  6. If an employee receiving a personal allowance is transferred to another position, the right to the allowance does not remain with him, unless it is provided for by the provisions of the new position.
  7. A change in the management of the organization may entail changes in the provisions on personal allowances.
  8. The personal allowance must be reflected in the staff list, indicating the numbers of orders for its accrual.

In most cases, wages in an enterprise or organization are not limited to just one salary. Incentive payments are provided to motivate employees. These are all kinds of allowances and bonuses to the base part of the wages. Incentives are not mandatory, so many are interested in who is entitled to claim them and how they are calculated.

What are incentive payments

The employees of any enterprise are its most important resource, since the success of the company depends on how efficiently a person works. The main task of the management of the organization is the effective use of personnel, but for this a person must be interested in performing his duties at the highest level. To do this, various measures to stimulate labor are used - the establishment of remuneration when certain results are achieved.

According to labor law, wages consist of several components:

  • The base part, which has a strictly established meaning. It can be expressed in tariff rates, salaries, piecework payment.
  • Compensatory payments, for example, such as for work in difficult climatic conditions.
  • Incentive accruals, which are additional incentives for the work performed.

Article 144 of the Labor Code states that the employer has the right to reward employees and assign them additional payments. The sizes and forms are established taking into account the opinion of the representative body of workers, agreements, collective or labor contracts. Incentive payments in 2018, terms of appointment and application procedure are established:

  • the Government of the Russian Federation, if the funding comes from the federal treasury;
  • public authorities of a single subject in case of payments from the regional budget;
  • local self-government bodies, if subsidizing is carried out from the local budget.

The difference from compensation payments

Remuneration for work in special conditions there or different from the usual ones are called compensation payments. These include:

  • additional payments for persons employed in heavy, harmful or dangerous work;
  • remuneration for work in areas with special climatic conditions;
  • overtime work;
  • work on weekends, non-working days, holidays;
  • work at night;
  • allowance for mobile or traveling nature of work;
  • remuneration for work on a rotational basis;
  • performance of works of various qualifications;
  • combination of professions.

Being one of the parts of remuneration, compensations have a number of differences from incentive measures:

  • If incentive incentives are assigned at the request of the company's management, then compensatory incentives are mandatory and are reflected in law.
  • Incentive rewards have a strictly limited amount, which is prescribed in local regulations. The amount of compensation surcharges is not tied to any figures and may be different.
  • Compensations are directly dependent on the conditions of employment, while different grounds can be applied to assign incentive payments.

Legal Framework

The main legislative act, which prescribes the possibility of accruing incentives to a person for his work, in 2018 is still the Labor Code (Articles 129, 135, 144, 191). Particular attention should be paid to the Unified Recommendations for the establishment of wage systems for employees of state and municipal institutions at the federal, regional and local levels. They are annually approved by the decision of the Russian tripartite commission for the regulation of social and labor relations. It consists of the Government of the Russian Federation, trade unions and employers.

In addition, each industry has its own recommendations, for example:

  • Order of the Ministry of Health and Social Development of the Russian Federation dated June 28, 2013 No. 421.
  • Letter of the Ministry of Education and Science of the Russian Federation dated June 20, 2013 No. AP-1073/02.
  • Annex 3 to the Order of the Ministry of Emergency Situations No. 545 dated September 22, 2009

Regulation on incentive payments

As before, incentive payments in 2018 are determined based on the developed performance criteria. They are fixed in the Regulations, and should also be clear to all employees who are entitled to apply for this type of surcharge. In addition to this, an individual map of key performance indicators, or KPIs for short, is developed for each employee. The indicators set there must be achievable so that there is a real opportunity to motivate employees.

For an objective assessment of the abilities of each employee, analysis of his professional growth, responsibility, organization, ability to plan his work activity and a number of other indicators, a point system of staff incentives is used. When using it, each employee of the company receives grades for their work, which are used to calculate bonuses. Within the framework of the appraisal company, its own scale is being developed, and for each point, an exact characteristic is prescribed.

Earned points are recorded in special assessment forms. Subsequently, when summarizing the results, they are used by the balance commission to determine the exact amount of remuneration. An important point is that any employee has the right to get acquainted with the assessment of his professional activity, and if he disagrees, he can always file an appeal.

The regulation does not have an established form and is developed at each enterprise individually. It may be part of a collective agreement, is developed with the participation of representatives of the labor collective and cannot worsen the working conditions of employees. Of the main points that are reflected in the document, it should be mentioned:

  • information about employees who are subject to bonuses;
  • data on the composition of the award and the resources for its financing;
  • the scheme and criteria for calculating the allowance;
  • what goals are achieved through the use of incentive measures;
  • appeal procedure.

What applies to incentive payments in 2018

In order to stimulate labor, various kinds of additional payments are provided:

  • Premium. Distinguish between one-time and regular bonuses. The first option has a personalized nature of accrual and is set directly by the head. Regular bonuses are part of the wage system. Their size is indicated as a percentage of the tariff rate or salary. The frequency of appointment is regulated by local regulations in agreement with employees and / or trade union organizations. Periodic bonuses are taken into account when calculating the average salary of an employee. In the event of a dispute, a labor dispute commission or a court shall deal with the problem.
  • Additional payments and allowances. They can be established both by the employer itself, for example, for skill or professionalism, and at the legislative level - for the title, academic degree, length of service. For the calculation of surcharges, an order or order is issued.
  • Reward. It is set at the discretion of the tenant and is fixed in local regulations. It can be timed to coincide with a specific event, for example, a professional holiday, or it can be paid to all employees at the end of the reporting period (the thirteenth salary).

Who sets incentive payments and how

In most organizations, incentive bonuses to wages rely on the quality of work performed, high professionalism and achievements, length of service and the presence of an academic degree. According to the Labor Code, in 2018, as in previous years, the employer has the right to assign an additional payment. By negotiating with representatives of employees, the amount and procedure for payments is established. The incentive process is reflected in local regulations, which may be the Labor contract, the Regulation on material incentives, the Regulation on wages.

Additional payments can also be assigned at the request of the immediate supervisor. To do this, an order is issued for the department and provided to the head of the company along with the rationale. The latter can be an evaluation sheet or other documents by which it is possible to determine the effectiveness of the activities of a person applying for an award.

Performance criteria

Certain criteria for incentive payments are used to assign remuneration in 2018. They form the basis of uniform recommendations and are used to assess the quality of the work performed:

Objectivity

The amount of remuneration is assigned on the basis of a fair, impartial assessment of the performance of the enterprise as a whole and each of its members individually, without infringing on anyone's rights.

Predictability

Each person should be informed about how much he will receive for his work in the end.

Adequacy

The amount of the reward should be in proportion to the work done.

Timeliness

The remuneration must be paid after the achievement of the agreed results.

Transparency

The system of formation and accrual of incentive measures should be clear to each applicant.

Evaluation sheet of employees

Based on the fulfillment of the performance criteria defined above, incentive payments are distributed among the company's employees. To fix the degree of their performance, an evaluation sheet is used. The form of the document itself is not regulated by any legislative acts, but is necessarily attributed in local regulatory documentation, for example, in the Regulations on Incentive Payments.

As practice shows, the option of designing the Sheet in the form of a tabular form is convenient. Here the serial number and the name of the criterion itself, its description are fixed. The following is the rating scale that is used by the employee to assess their performance for each of the criteria. The document is personally signed by the employee and his manager. After that, the List is transferred to a specially created commission, which issues its mark on the quality and effectiveness of the specialist's work. Rewards are awarded based on the score awarded.

Incentive payments to public sector employees in 2018

Compensatory and incentive payments to employees of the public sector in each specific organization are different. Everyone has the right to receive compensation without exception. This applies to those who are permanently on the staff and to those who work part-time. When calculating remuneration, economic standards and indicators of a budgetary organization are taken as a basis. Not the last place in a number of incentive measures is given to one-time bonuses, for example, on a professional holiday or due to the achievement of any special results.

The amount of remuneration is individual in nature, depending on the institution. Mostly, an independent scale of criteria is developed and a certain amount of the bonus is indicated, which depends on the fund of the budgetary organization. All incentive measures are reflected in the Regulations adopted by each individual institution. The document is drawn up by the employer in accordance with labor legislation. It must be approved by the trade unions. When forming the incentive system, they are guided by the orders of the relevant ministries and departments.

Who is supposed to

There is no clear formulation in the legislation of who in Russia is considered an employee of the public sector, but in a number of legal acts that relate to remuneration and labor incentives, such a concept is used. For a more precise definition, the main criterion is the sources of funding, that is, the allocation of money from the budget (federal, regional, local). It is customary to refer employees to state employees:

  • federal state institutions (customs service, tax authorities, employees of the treasury, etc.);
  • education systems at all levels (teaching staff of universities, teachers, kindergarten teachers, their assistants);
  • citizens employed in healthcare (doctors, nurses, workers of medical and social expertise);
  • sanatoriums and rest houses;
  • spheres of social service;
  • workers of science and culture;
  • civilian personnel of military units;
  • some members of the executive branch.

Types of incentive payments to state employees

The management of public sector organizations independently determines the types of incentives for their employees. Conventionally, they can be divided into several groups:

Features of the appointment in 2018

Depending on the characteristics of the functioning of the institution, its own criteria are being developed, according to which it is determined whether incentive payments can be accrued in 2018 to a specific employee or team as a whole. Along with this, one should not forget that the amounts of the allowance provided for by the collective agreement or other local acts may be reduced or completely canceled. These issues are negotiated, and the minimum and maximum thresholds for deprivation of the bonus are necessarily indicated (as a rule, as a percentage).

The conditions leading to partial or complete non-payment of remuneration are:

  • violation of production discipline;
  • failure to perform official duties;
  • non-compliance with safety regulations and internal regulations;
  • decrease in the quality of services provided;
  • the presence of complaints from third parties;
  • damage to the organization's property.

Incentive payments to teachers of middle and higher levels

Bonuses for educators help motivate them to fruitful work, allows you to increase the staffing of educational institutions, preventing staff turnover. Incentive measures give the employer the opportunity to involve more qualified teachers in educational activities who are not afraid of innovation, introduce their own methods, and apply a non-standard approach to learning. Until 2008, teachers did not receive incentive payments at all, while now, in 2018, their amount can reach 30-35% of the salary.

The procedure for accruing additional payments is reflected in internal regulations, and in order to receive remuneration, certain requirements are imposed on teachers, for example, such as:

  • regular advanced training by taking relevant courses at least once every three years;
  • self-education, development and improvement of professional qualities;
  • participation and presentation at seminars, teachers' councils, conferences;
  • additional classes with talented students and children from disadvantaged families;
  • organization of student employment by creating exhibitions of achievements;
  • selection of youth for participation in olympiads, contests and competitions;
  • conducting excursions, visits to recreational, educational and creative events outside the walls of the educational institution;
  • conducting electives and circles;
  • working with parents and involving them in the life of students;
  • holding meetings and cooperating with the parent committee;
  • monitoring student progress.

Kindergarten teachers

Working with young children is a responsible job, so the state is trying in every possible way to attract talented and creative citizens to this. Since raising children is a socially significant occupation, the incentive system for preschool workers consists of various payments:

  • one-time and regular bonuses;
  • seniority rewards;
  • allowances for the qualification category;
  • bonuses for merit and work done.

The incentive process, the amount and frequency of accrual of funds is reflected in local documents. In 2018, educators who not only conscientiously perform their duties, but also:

  • apply new, innovative pedagogical developments in working with children, which lead to positive results;
  • encourage parents to participate in the life of the team;
  • carry out additional work with children and their parents who find themselves in a difficult situation.

Medical workers

According to labor legislation, in 2018 the remuneration of employees of medical institutions consists of several parts:

  • basic (salary, tariff);
  • compensation;
  • incentive reward;
  • social benefits.

Of the above charges, only incentive payments are regulated by the administration of the medical institution (head of the polyclinic, head physician of the hospital). All the rest are under the jurisdiction of the federal and regional authorities. When determining the procedure for calculating incentive measures, and they are fixed in local regulations, all information regarding the possibility of receiving allowances is individually communicated to each employee.

The amount of additional payments has no fixed values ​​and depends on the volume of services rendered. To do this, an order is issued monthly, which indicates the employees and the amount of the incentive. The amount of incentive payments is set by the administration of the institution independently, but with an eye to the Regulations and methods developed by the Ministry of Health. The following are taken into account:

  • assessment of the effectiveness of the health worker;
  • implementation of standards in the field of medical affairs, health care;
  • actual hours worked.

Particular attention is paid to the effectiveness of work, which is difficult to determine. For this reason, a special technique is used in medical institutions to help determine the reliable results of the work of an employee of medical organizations. To sum up, take into account:

  • the presence of patient complaints;
  • making inaccurate diagnoses;
  • untimely hospitalization;
  • identification of complications resulting from medical treatment or operations;
  • the number of detected diseases, etc.

civil servant

In 2018, the amount of incentives for civil servants will vary depending on the department. So, for example, for employees of the Ministry of Labor they will be approximately 30% lower than for employees of the Ministry of Finance. The amount of remuneration in the central office will be greater than that of their counterparts in the regions. If funds from local budgets are used to pay allowances, then the amount of bonuses will directly depend on the capabilities of the treasury of each subject.

Incentive measures are also laid down according to length of service, when performing complex or important tasks, or for special conditions of service. They can be paid monthly or at other intervals, or they can be accrued at all once. All this information is reflected in the regulations of a particular department. The amount of surcharges in 2018 depends on various factors and may vary within different limits, for example:

  • for length of service - from 10 to 30%;
  • for special conditions of service - 60-200%;
  • when working with classified information - from 5 to 75%.

Accrual procedure

Since, unlike compensation, incentive measures directly depend on the employer, their size and accrual procedure are under his jurisdiction. The algorithm of actions has been perfected over the years and consists of several successive stages:

  1. To begin with, a special commission is being created, which includes representatives of the collective - from the administration to ordinary workers.
  2. Further, the commission deals with the consideration of the case of each employee on an individual basis.
  3. After a detailed analysis, a decision is made to reward the employee in a certain amount for the results he has achieved.
  4. An order is issued.
  5. There is a payment of remuneration on the basis of an approved order.

How the commission is formed

Before the commission begins to operate, a general production meeting convenes, which decides by voting who will be included in its composition. The mandatory members of the commission are:

  • head/founder of the enterprise;
  • Deputy Head;
  • union representative;
  • employees of the labor collective (numbering at least 3 people).

After the final composition of the commission is formed, the first meeting is held, at which organizational issues are considered, and a chairman is elected. His responsibilities include:

  • holding meetings;
  • distribution of responsibilities among members;
  • registration and storage of individual cards of employees;
  • studying the documentation and submitting it to the commission for consideration.

The commission itself is responsible for:

  • scoring employees (if a point system is used);
  • determination of objectivity in assessing the quality of the applicant's work;
  • making a decision on the calculation of the allowance;
  • determining the amount of remuneration;
  • protocol formatting.

Drawing up a protocol

In order to make payments, an order is issued for the enterprise. The protocol adopted by the commission serves as the basis for this. It is signed by all members of the commission without exception. The document must contain the following information:

  • name of the institution;
  • date of the meeting;
  • the names and initials of the voting members and representatives who were absent;
  • personal data of each employee to whom remuneration is accrued;
  • method of decision-making (voting, by counting points, etc.);
  • the amount of money to be paid.

Order for the enterprise

After the meeting of the commission, summing up and signing the protocol, an order is issued for the enterprise. It is approved by the head, after which the accounting department accrues remuneration. The document contains the following information:

  • the full name of the organization whose employees are remunerated;
  • data of employees (last name, first name, patronymic, position);
  • the amount of the incentive paid;
  • date of signing the order;
  • signature of the head and its transcript;
  • company seal.

Methodology for calculating the cost of incentive points

In 2019, a special fund is formed at each enterprise (in the department) to accrue incentive payments. Its size is determined individually by the management of each institution and depends directly on the wage fund. Provided that the organization uses a points system to determine incentives, the value of one point is used to calculate the exact amount of the copay.

The sum of 1 point is calculated in the following way:

  • the amount of funds from the payroll to be paid is determined;
  • summed up all the points that were accrued to all employees of the organization for the calculation of bonuses;
  • the amount of planned money is divided by the number of points.

The amount obtained as a result of mathematical operations is the price of one point. After that, it is multiplied by the number that a particular person has earned. The final amount will be considered a material reward of a stimulating nature. So, for example, if the cost of 1 point is 235 rubles, and their total number, determined based on the results of the commission's work, was 120, then the total amount of accruals will be equal to 28,200 rubles. (235 x 120 = 28200).

Video

Last modified: February 2019

Salary allowances, surcharges are the most important components of an employee's salary. By applying these payments, the employer can stimulate the professional growth of the employee, increase labor productivity, reduce labor turnover; compensate the employee for the efforts required to work at night, on weekends. Such payments make it easier to find employees to work in areas with an unfavorable environment.

Components of the RFP

The salary is made up of:

  • permanent;
  • variable.

The constant is the salary, the tariff rate.

The salary is paid for the duties of the specified complexity, performed during the month. The concept of salary and monthly tariff rate are the same.

The variable part of the salary includes additional payments and allowances to salary, bonus payments.

Types of additional payments and wage supplements

Additional payments are:

  • stimulating (for qualifications, for professional skills, for high achievements in work);
  • compensatory (salary bonus for a special mode of work and working conditions);

The task of compensators is to compensate for the impact of adverse factors related to the performance of work duties.

Incentives are used to encourage the worker, to motivate him to improve the results of his work. May be the right or duty of the administration. When the employment contract says: “the employer can pay ...”, and then there is a reference to the provision according to which they are established, and the provision contains general language, payments are the right of the administration. If payments are specified by local acts, agreements, collective, labor contracts, they are mandatory.

Surcharge and allowance, what is the difference

The legislation does not provide an explanation for them. Most often, the bonus is a stimulus payment. The exceptions are those designed to make difficult working conditions more attractive (surcharge for special working conditions, work in the Far North). The surcharge implies compensation for working conditions.

Payments established by the Labor Code of the Russian Federation

Their list is given in articles 147, 149, 151, 152, 153, 158, 302, 315, 317 of the Labor Code of the Russian Federation.

  1. For overwork. The initial two hours are paid at least one and a half times, then at least double.
  2. For going to work on weekends and holidays. Payment is made at least double the amount.
  3. For work at night. The minimum is determined by the Government of the Russian Federation.
  4. For work with harmful (dangerous) factors. Paid in the amount of at least 4% of the rate provided for work under normal conditions. Is there a premium on the surcharge for harmfulness? Unless otherwise provided by a local act, the premium in accordance with Art. 129, 147 count for salary.
  5. For specific climate conditions. A variation of it is a percentage bonus for those working in the Far North, in a region with equal status. Paid for work experience in the area. For example, in Chukotka, it is provided at a rate of 10% after six months and increases every six months until it reaches 100%.
  6. For shift work. For those working in federal bodies, it is determined by the Government of the Russian Federation, in private organizations - by a collective agreement, a local normative act.
  7. For extra work. Determined by the parties to the employment contract.
  8. For the introduction of new production. Provided by the collective, labor contract.

What are the allowances and surcharges

The legislation does not specify stimulating allowances and surcharges. In private organizations, they are introduced by a collective agreement, local regulations. In state - by industry.

In practice, the following are encountered:

  • for a high level of qualification and for professional excellence;
  • personal;
  • for higher education;
  • zonal;
  • rural;
  • regional;
  • for mentoring;
  • for years of service;
  • for intensity and high results;
  • others.

Bonus for a high level of qualification, for professional skills

The Labor Code of the Russian Federation does not regulate them. As a rule, the first one is introduced for specialists and managers, while the second one is introduced for workers.

The criteria for rewarding professional skills can be:

  • mastering advanced techniques and methods of work;
  • desire to share experience with others;
  • high, consistent quality of work;
  • high work culture;
  • efficient use of resources, saving consumables, materials.

A premium for a high level of qualification may be provided for:

  • initiative and creativity;
  • high responsibility;
  • the complexity of the work;
  • desire to grow professionally.

Personal salary increase

It is introduced for individual specialists, to encourage them for success in production activities, for great knowledge and skills.
They can be introduced for the execution of assignments of special importance, for obtaining an academic degree, for knowledge of a foreign language, for admission to official secrets.

Higher Education Supplement

Not established by the Labor Code. Introduced, for example, by Order of the Minister of Defense of the Russian Federation of 06.06.2001 No. 200 for contract servicemen with a higher legal education, holding positions in the legal specialty.

Zonal surcharge

It is installed for employees of Russian Railways in certain territories. They are introduced for a year or for a certain time in order to staff areas that are problematic from this point of view.

rural

Established for workers in the countryside. For example, for employees of medical, pedagogical and cultural institutions of the Ministry of Emergency Situations of Russia, its size is 25% of the salary (Order of the Ministry of Emergency Situations No. 700 dated 12/28/2015). For employees of cultural institutions working in the countryside under the Ministry of Culture and Tourism of Udmurtia, it is 25% of the salary.

Regional

Introduced for workers in a special climate, in hard-to-reach areas, polluted. The values ​​of the coefficients are determined by the Decree of the Government of the Russian Federation of December 30, 2011 No. 1237. How much do they pay extra? Each region has its own size. For example, for the islands of the Arctic Ocean, it is 100% of the salary. The coefficient is set for wages, surcharges, bonuses to it, compensation for harmful, dangerous factors, annual bonus, payments for seasonal, temporary labor, sick leave. For holiday pay, one-time remuneration issued at the will of the employer, northern allowances are not established.

Additional payment for mentoring

The Labor Code of the Russian Federation does not contain the term. It is used in industry organizations, in production. Motivates the specialist to train newcomers. An internship can be held by a recent graduate of a university, technical school, or other inexperienced employee.

It is used in internal affairs bodies, drug control authorities, the Investigative Committee, the Ministry of Emergency Situations, and is mentioned in documents of other sectoral departments.

For years of service

Established for experience in a particular area. It is used for judges, military, employees of the Ministry of Internal Affairs, civil servants, teachers, doctors. For example, military personnel whose length of service is from 15 to 20 years are paid a bonus of 25%.

It can be used by private enterprises to reduce staff turnover, training costs, and ensure the production of a skilled workforce.

Intensity bonus

Introduced for employees of state enterprises and civil servants of military units.

Deprivation of the allowance

The legislator assigns to the administration the obligation to pay compensatory payments.

In order not to pay incentive amounts to the guilty employee, local regulations should contain a condition that incentive bonuses are paid to the employee if there are no disciplinary sanctions, and if there are any, they are not paid, or their size is reduced. It is necessary to specify all the conditions when this can happen.

It is impossible to apply deprivation of payment as a disciplinary sanction: Article 192 limits the range of disciplinary sanctions to reprimand, reprimand and dismissal. At the same time, it is necessary to strictly observe the procedure for applying the penalty, the justification for the penalty must comply with the law.

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Now there are few informal workers who receive a fixed salary for their work, which does not take into account efforts and overtime. This is unprofitable for a person not only at the moment, but will also negatively affect the future pension. However, even with official employment, no one is immune from a situation where some types of work are not assigned an additional payment. Therefore, it is worthwhile to figure out why the employee is required to add additional amounts to the salary, and what allowances he is entitled to in the performance of his duties.

Types of mandatory allowances

The labor code is often violated by the heads of organizations. Employers in payroll are often very loose. They have not yet moved away from the shadowy nineties, when it was possible to load an employee with unspecified duties and deceive him to pay him less. The employer, according to article 149 of the Labor Code, is obliged to pay extra for:

  • harmful, dangerous or difficult working conditions;
  • work in harsh climatic conditions (this item includes the need to stay on the street all day);
  • night hours (except for shift schedules);
  • access to the workplace on weekends and holidays;
  • performance of highly qualified work;
  • combination of several rates.

This is the main list of items, and additional lists are determined by the agreement between the management of the enterprise and the employee. However, there are several nuances to which it is important to pay attention even at the stage of employment. For example, a contract may specify a list of works of various specialties and qualifications that an employee will be required to perform. In this case, he does not have the right to demand an allowance for combining work and rates.

Bonus for harmful working conditions

All employers are required to conduct a special assessment of working conditions (SOUT), and based on its results, workplaces are allocated at the enterprise where there are harmful and dangerous factors. Increasing coefficients after the SOUT are assigned without fail to employees of the following specialties:

  • welders;
  • miners;
  • steelmakers;
  • nuclear power industry;
  • foundry workers.

The minimum allowance is 4% of the amount of output, salary or hourly rate. By agreement with the labor collective or trade union organization, the employer can increase this percentage.

Northern or regional coefficient

Russia is a country with a vast territory. In our country, there are areas where it can be difficult to live and work due to adverse climate conditions. Therefore, the legislation provides for the payment of additional interest to the salary when working in such territories.

The highest percentage of salary can be obtained if you find a job in the regions of the Far North. For example, to polar stations or enterprises opened in the northernmost points of the country. The incremental factor is applied only to the basic salary. It is not awarded for awards. This allowance is not additionally used in the calculation of sick leave and vacation pay, as it is included in the average earnings by default.

Increasing workload and overtime

If, by order of the employees, the workload increases, then the employer is obliged to discuss with them the additional payment for additional work. It is reflected in the annex to the order, and the employee is obliged to give written confirmation that he is familiar with the size. If it is necessary to replace an employee who falls ill or goes on study leave, the employer must set a percentage for extra shifts, hours, output or duties. If this does not happen, then the employee has the right to refuse to go to his workplace during extracurricular shifts and can only do his job. Controversial issues are resolved with the help of the labor inspectorate and the court.

All hours worked over the schedule, according to the Labor Code, are paid with a coefficient of 1.5-2 (depending on the profile of the enterprise, they give the maximum additional payments for the workload, in offices they pay a small allowance). Additionally, by agreement of the parties, the increased payment can be replaced by a day off.

Basic incentive payments and allowances

A good leader does not forget about such an additional payment as a bonus. This is the most powerful motivation for employees, which inspires them to improve the quality of work and increase productivity. However, these allowances are not mandatory, and their amount depends only on the manager. There are the following types of incentive payments:

  • for mentoring;
  • for an increased rate of production;
  • for qualification;
  • for personal qualities;
  • for annual achievements (13th salary);
  • "elevating".

In large companies, such payments for employees are almost ordinary. Especially often, monetary stimulation is prescribed for positive qualities. For example, in a number of Moscow offices, awards are given to non-smokers. They issue it as an increased production rate, because they do not spend about an hour a day staying in a smoking room. In large corporations, there are often competitions between branches. Participants of such sporting or cultural events are also awarded bonuses for active participation in the life of the company.

At some enterprises, there is a practice of assigning "lifting" bonuses. They are issued as financial assistance and are usually timed to coincide with the following events:

  • birth of a child;
  • going on maternity leave;
  • moving to the place of work;
  • wedding;
  • anniversary;
  • funerals of family members;
  • serious illness of an employee or his relative.

Most often, such awards are issued at large manufacturing enterprises or in government organizations. Incentive surcharges were directed to attract young employees and reduce staff drain.

The employer does not have to report to his subordinates about the amount of incentive payments. If, due to a crisis or other circumstances, one of the types of bonuses (which had always been assigned before) will not be paid, then employees must be warned about this. In 2014, many companies canceled the thirteenth salary. Having made such a decision, the management was obliged to notify the employees, but many did not, which violated the rights of employees.

Conditions for the payment of additional funds in 2019-2020

All surcharges and allowances for wages must be reflected in the payslip. The mandatory ones are calculated by the accounting department according to the formulas adopted in the law and based on the characteristics of work at a particular enterprise. There are several general rules that the head of the company must apply when assigning mandatory remuneration and bonuses:

  1. The conditions for receiving the promotion must be achievable. Workers are given real, achievable tasks.
  2. The incentive premium must be significant. For example, an employee will not be interested in the amount of 300 rubles for quitting smoking. If you assign a surcharge of 3000, there will be those who want to lead a healthy lifestyle.
  3. It is necessary to notify employees in advance about the possibility of receiving any types of additional payments. It is best to do this as a separate annex to the employment contract. It should be given to sign each hired to work.

If the head of the company is ready to pay extra to his employees, then the conditions listed above will be feasible for him.

Also read with this article:

Delayed salaries for state employees in 2019 in Russia