Payment statement template. IV

The regulation regulating the basic principles of remuneration of employees - legally enforceable document. It combines the dynamics, specifics and time parameters of payments adopted by the enterprise, organization, the principles of material accruals, methods of indexation and other important issues related to cash settlements between the two parties of the labor process - the employee and the employer.

Why is it necessary and whether it is possible not to issue

The position is classified as internal normative-administrative act regulating one of the main activities of the organization.

Its purpose is not just to indicate in writing the principles and systems used for accruing cash settlements with employees, which are a legitimate measure of remuneration for the work they have performed. An equally important task is to legally fix the incentive procedure and the rules for material remuneration of people.

If we consider the issue from the point of view of legal state policy, the document sets itself the task of fixing in paper form all the accepted and applied in practice mechanisms for remuneration for the labor activity of the team.

The main function of paper is informational. It consolidates all actions aimed at receiving monetary remuneration by employees for their work in any of its forms and manifestations.

If the enterprise is large, has branches, this document may consist of hundreds of pages. In this case, its structural division into volumes is carried out.

The paper determines the legality of entering labor costs into tax items, while the absence of such a document will reduce by an order of magnitude chances, in the event of disputes with the tax authorities, to prove to them that they are right in controversial issues. For example, in the reduction of the base rate for the collection of income or premium tax.

Taking into account these and other advantages that this act gives, administrations, as a rule, are interested in its existence and do not spare the resources and time spent on its creation.

The employer, relying on the points of the document, uses the procedure for settlements with the team prescribed in it in such a way that the application of the policy of unfair distribution of the wage fund between staff units becomes impossible. The principle of objective encouragement and legal justification of all forms of remuneration for each individual employee is working.

The presence of a provision does not make much sense only if all the principles of payroll are spelled out in detail in the labor agreement between the employee and the employer, with a description of all the nuances and force majeure circumstances of the labor process.

Legally, punishment for the absence of an act or the procedure for its preparation is not provided. What will be its form depends on the specifics of production and the wishes of the manager.

This provision should be developed taking into account the specifics of the conditions of labor production activities, the procedure and methods for paying material accruals to employees.

The act should be classified as an internal legal normative document. It is approved by the administration of the company with the mandatory participation of the director and chief accountant.

In the development and drafting of the main provisions of the provision should take part the following persons:

company director;
representative of the accounting or settlement department;
an employee of the legal service of the enterprise, if such a staff unit exists.

Features of combining salaries and bonuses

Regulatory framework of Russian legislation does not prohibit Consolidation of salaries and bonus accruals to employees. It is recommended to do it in a way that is acceptable, and most importantly, convenient for each specific organization.

Thus, at various enterprises one can observe multiple forms and options for drawing up a provision, which are based on the procedure for calculating material payments to employees.

It is possible to issue this document in the form of a basic manual that regulates only issues directly related to accruals for payment of work performed, according to the labor agreement.

At the same time, the main points regarding the procedure for bonuses are drawn up in a different provision. Accordingly, in this case, for each form of accrual, there should be accompanying internal acts.

A fairly popular step in the management policy of enterprises is adoption of a collective agreement- it describes in detail all the material nuances of bilateral relations in the aspect of the employee-employer.

If the directorate decides on a single document, its content should include points:

term, form and procedure for payment of wages;
personal responsibility of the head for the failure of the approved payment schedule;
a table reflecting all types of surcharges;
information about compensation charges;
a table including allowances for force majeure, overtime;
data on the form and amount of bonuses;
column - other accruals and payments.

All items relating to bonuses and remuneration of employees must have legal background- with a detailed description of the accrual process and links to regulatory and legal state acts on the basis of which payments were made.

Information on wages and bonuses must be compiled in such a way that any full-time employee, having familiarized himself with it, can understand where the amount of money and bonuses that he receives for his work come from.

By the way, according to the Labor Code of the Russian Federation, this information should be transparent and open for review by all employees of the company.

Within the framework of the current Labor legislation, it is mandatory to include in the provision the following main points:

Tabular part of the position

All surcharges must be made in the appendices, designed in the form of tables. And although this requirement is not considered mandatory (the text form is also applicable), this method of submission more preferred.

The table where the calculations for surcharges are written includes those funds that exist in the enterprise other than wages. For each of their types, the current interest rates are entered in the appropriate column - overtime, night, holidays.

AT column "Notes"(it is usually at the end) paint explanatory comments, for example, hours worked at night.

Compensation transfers are processed in the same way. Additions are entered under each category of payments indicating the amount in figures and words and a mathematical algorithm or formula, based on which this result was obtained.

For example, harmful conditions at work transferred to an employee at the time of his dismissal will depend on a number of factors, which are converted into the calculation algorithm.

A table including allowances is only necessary in situations where such a material financing arrangement takes place in this organization. For example, this is an allowance for years worked in one place. This paragraph implies a full explanation of the time frame during which this accrual is due and carried out.

Approximately in this way, other tables are compiled, the number of which is determined by the needs of production activities and the specifics of settlements with employees.

Need for an annual review

The document considered in this article can be accepted once and not have time limits on the validity period. labor law in this regard. no specific periods. However, in some cases, the need for revision still arises.

For example, an organization introduces new technologies, expands the scope of its activities. In such situations, it will certainly be necessary to attract new personnel, respectively, there will be professions for which it will be necessary to revise or re-adopt the procedure for calculating cash payments.

In the effectiveness of the document, as a rule, both sides of the process are interested- employees and administration of the enterprise. For this reason, it is extremely important to maintain them in working condition - timely revision, adoption of amendments.

In addition, the planned adjustment of the greetings to the general systematization of the internal document flow, since it is its main part, will simplify the control of the activities of both individual structures and the organization as a whole.

Keep track of the current state of the act - direct responsibility of the director of the enterprise. To accomplish this task, most often, a revision of the provision on material payments to employees is carried out.

The nuances of piecework pay

The regulation on the remuneration of employees should take into account following points concerning the specifics of financing this type of work:

All items that are indicated in the act and relate to this form of payment must be agreed upon at a general trade union meeting of the collective. This is enshrined in article 135 of the Civil Code of the Russian Federation.

Often there are situations when the size of the tariff size changes. In this case, an appropriate amendment is made to the current regulation and again submitted for general collective discussion.

Shelf life

Each internal document has its own storage periods approved by the current legislative acts.

To improve the quality of understanding of all aspects of the organizational activities of the enterprise, the shelf life of the provisions on remuneration of employees has been increased up to 75 years.

For proper preservation, in addition to the paper version, it is necessary to have electronic copy. It is important to understand that from a legal point of view, the calculation of the starting date of the specified period falls on January of the year, which follows the reporting period in which the clerical work was transferred to the archive department according to the situation.

If the regulated storage periods are violated through the fault of the company administration, it will be subject to penalties which are quite large in size.

What should be in the Payroll Regulations? The answer to the question is in this video.

Regulation on remuneration - an internal regulatory act of the organization, which indicates complete information on wages. We'll show you how to make it.

The regulation on remuneration and material incentives is an internal document of the organization. It sets out the main characteristics of employee remuneration:

payroll system;
methods of material incentives;
types of premiums;
statutory deductions;
substantiation of the accounting of salary expenses in tax expenses;
special conditions.

In other words, this document regulates how employees are paid in a particular organization.

Is a document required?

The legislation does not establish the obligation to draw up a Regulation on remuneration. However, at the first tax audit, the employer understands its importance.

It is this document, if it exists, that makes it possible to prove the legitimacy of reducing the tax base for income tax or STS. And any institution is interested in this action.

From the employee's point of view, the availability of such information makes the system of remuneration and rewards more transparent. This ensures the attractiveness of the organization as an employer and prevents a shortage of personnel.

Is it possible to do without

For the absence of the Regulation on remuneration at the enterprise or its arbitrary form, punishment is not provided. The advantages of its presence in the enterprise are obvious, but in some cases its development may be redundant:

if all working conditions are fixed in the employment contract or collective agreement;
if all employees work under normal conditions and the possibility of deviations from working conditions is excluded (no one can ever be involved in work on holidays, weekends, night time).

How the regulation on wages 2019 is introduced

The management is engaged in the development of a local regulatory act. However, the sole executive body does not have the right to adopt the Regulation on remuneration of labor. In accordance with article 135 of the Labor Code of the Russian Federation, any internal regulatory documentation affecting wages must be approved by the trade union.

If there is no such body in the company, accordingly, there is no need for its approval.

When a compromise is reached, the leader issues an order. In it he reflects:

the fact of approval of the document, its name - Regulations on remuneration;
the need to familiarize all employees with it (in accordance with Article 22 of the Labor Code of the Russian Federation);
the obligation to familiarize newly hired employees with it before signing the contract (in accordance with Article 68 of the Labor Code of the Russian Federation);
responsible;
execution control.

From the date specified in the order, the Regulations on wages come into force. It is signed either by the head (for example, the general director), or by a person with the appropriate authority. As a rule, the right to sign instead of the head is granted by proxy. So, you should make sure that the latter is valid at the time of signing.

Familiarization of all employees under signature with the Regulation on remuneration, introduced again or already existing at the enterprise, is mandatory. There are several ways to do it right:

draw up a special familiarization sheet, under which all employees will put their signatures;
start a special journal to record the fact of familiarization with internal regulations and make appropriate entries with the signatures of employees in it;
for newly hired employees, the fact of familiarization may be indicated in the employment contract.

Sample regulation on remuneration in 2019 in LLC

Usually the number of points depends on the number of payment systems used, additional payments and other specifics of a particular organization. Sometimes the consideration of individual issues is taken out in separate sections (for example, "Payment systems" are considered not in the "General Provisions", but separately from them, as a separate part).

So, the approximate regulation on the remuneration of education workers in 2019 will be much more voluminous than for a trading company. The salary of a teacher is a complex system, and all its components should be described in detail.

The legislation does not contain a strict form for this case. The standard document includes the following sections:

General provisions. Here you need to specify how wages are paid, wages are calculated, how its size is regulated, how the salary is determined, on which its amount depends. Also in the General Provisions it is worth considering such important issues as working hours, existing rates, currency of payments, deductions.
Surcharges. This section contains the procedure for assigning additional payments, their types, possible and maximum amounts.
Bonuses for successful work, effective performance of duties. Here it is necessary to describe when and in what amount the manager undertakes to pay bonuses, grounds for promotion, nuances for different categories of employees. If the company has a separate document regulating the issues of bonuses, it is enough to refer to it.
Compensation.
Allowances.
The amount and cases of payment of material assistance.
The procedure for indexation or the actual content of salaries, which, according to the Labor Code of the Russian Federation, is an obligation, and not the right of the employer. Moreover, the development of a local regulatory act on the procedure for increasing the real content of earnings is also mandatory, in accordance with judicial practice and clarifications from Rostrud. Indexing methods can be provided in different ways. Traditionally, a certain exact coefficient is used, but it is also possible to approve the use of any other method, for example, taking into account the financial results of the enterprise. legislator in Art. 134 Labor Code of the Russian Federation obliges the employer to provide an increase in wages in the event of changes in consumer prices. Thus, there is no direct dependence on the inflation rate.
Other payments. Usually severance pay is mentioned here.
Employer's responsibility. This refers to the protection of the rights of the worker in case of delay or non-payment of wages.

You can add additional items if you wish. If you decide to download the 2019 Salary Statement Sample for free, you should carefully double-check it for compliance with the procedures of your organization. The sample salary statement can be reworked

For example, some allowances are provided, but some do not. Some set a limit on the total amount of co-payments, others do not limit them.

Types of cash incentives

The regulation on remuneration includes an important section on monetary incentives for employees. It must indicate all the current types of compensation and allowances with a specific indication of their amounts and the procedure for payment (in which cases they are applied and in what amount). The reward system may include the provision of free tours, tickets, etc. These items can also be included in the document. In the "Material Assistance" section, you must specify a complete list of cases when the administration provides financial support to its employees. This list usually includes: the birth of a child, the loss of a close relative, marriage. You can also talk about the case of individual assistance based on specific circumstances.

It is necessary to indicate the specific amount of material assistance or the method of its determination. For example, the director establishes it by his own decision in a separate order based on the submission of the immediate supervisor of the employee. Also in this paragraph, you can separately indicate whether the amount of material assistance will be taken into account when calculating average earnings.

Changes and storage

All changes are made by order of the management. It is drawn up according to the same rules as in the case of approval. It must contain the following information:

the name and date of entry into force of the document to which adjustments are made;
list of items to be changed;
new wording;
obligation to familiarize employees with innovations;
responsible.

If the changes affect the size of the salary, then each employee must be warned about them personally. Notifications are sent out 2 months in advance.

Although we are talking about an internal regulatory act, the period of its storage is strictly regulated. According to the Order of the Ministry of Culture dated August 25, 2010 No. 55, the Regulation on wages belongs to category No. 4 - documents related to accounting and reporting, and not to labor relations, as it seems at first glance. The organization is obliged to store it for five years after replacing it with a new one.

03.01.2019, 13:32

To establish the procedure for encouraging staff, you need the Regulation on bonuses to employees. Sample 2019, prepared by our specialists, will help you save time on developing your own document. It is clear that it is much easier to make adjustments due to the specifics of the company's work in an already prepared document than to develop your own local act from scratch. In the article you can download the Regulations on bonuses for free.

The rules of the game are set by the employer

Everything related to material incentives for employees, the current legislation gives at the mercy of employers (organizations and individual entrepreneurs). The Labor Code does not contain a direct obligation to reward personnel.

However, in any self-respecting company there should be a Regulation on remuneration and bonuses for employees. The fact is that it makes sense to encourage employees who do their job well. Thoughtful and timely stimulation of employees to work is a sure way to achieve an increase in labor productivity, and, as a result, improve the financial performance of the organization. It is for this that employers develop and approve the Regulations on bonuses for employees.

Prizes are different

The most common form of promotion is a cash bonus. In the general case, a bonus is a monetary or material incentive for labor achievements (production bonus). However, in practice there are also bonuses that are not related to labor activity. These are the so-called non-production bonuses. These include, for example:

bonuses dedicated to the retirement of an employee;
anniversary awards;
holiday bonuses.

According to the frequency of payment of the premium is divided into:

one-time;
periodic (for example, monthly);
annual.

The incentive system for employees is prescribed in the Regulations on bonus payments to employees (sample at the end of the article). This is a specialized local act, which fixes the conditions under which employees can count on receiving incentives. In practice, very often a common internal regulatory document is developed that covers all types of payments in favor of employees, including incentives. This is the so-called Regulation on wages and bonuses.

In accordance with labor legislation, wages must be paid at least twice a month. According to officials, the salary for the first half of the month according to the Labor Code of the Russian Federation should be paid in the interval from the 16th to the 30th (31st) of the current period, and for the second half - from the 1st to the 15th of the next month. Specific days of salary and advance payment must be established by the internal labor regulations, collective or labor agreement (letter of the Ministry of Labor of Russia dated 18.04.2017 No. 11-4 / OOG-718).

For the payment of wages once a month, the law provides, among other things, administrative responsibility (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

What to encourage

It is necessary to start drawing up the Regulations on bonuses and material incentives for employees by preparing a list of achievements for which promotion should be carried out. Typically, incentives include:

fulfillment and overfulfillment of the established plan;
successful implementation of the project that the employee is engaged in;
rationalization proposal aimed at optimizing the production process;
active transfer of experience to new employees of the enterprise.

This information must be contained in the Regulation on bonuses to employees.

After you have decided on the grounds for encouraging, you should move on to ways to stimulate employees. The employer has various ways to encourage employees. In particular, they include (Article 191 of the Labor Code of the Russian Federation):

gratitude;
premium;
valuable gift;
certificate of honor;
presentation to the title of the best in the profession;
presentation for a state award (for special services to society and the state).

Note that the list established by the Labor Code is not exhaustive, and the employer may approve his own types of employee incentives. For example, the Regulation on bonuses for municipal employees may provide for other ways to reward staff. Nothing human is alien to officials, therefore, like employees of the commercial sector of the economy, they need additional material incentives.

Having indicated in the document the general rules for the payment of bonuses and sources of payments, you must not forget to indicate the categories of bonus workers. So, for example, it should be included in the Regulation on bonuses for sales managers (see sample below).

In practice, the amount of premiums can be set in a fixed amount or as a percentage of some base value. For example, to the salaries of employees of the enterprise. It is also necessary to indicate cases when bonuses are not paid or paid in an incomplete amount. Such conditions should be reflected in the Regulations on bonuses. An example is the non-fulfillment of any indicators established by the enterprise. In particular, the failure to fulfill the sales plan.

In the final section of the provision, the validity period of the document, the rules for amending this local act and the procedure for familiarizing employees with it should be indicated. Something like this should look like a premium position in the enterprise.

After the development of the document is completed, it is approved by the head of the organization and put into effect by his order (part 4 of article 135 of the Labor Code of the Russian Federation). If a representative body of employees, for example, a trade union, has been created in the company, then the document must be agreed with it before approval. All this must be taken into account when preparing a sample Regulation on bonuses.

It is necessary to familiarize the employees of the organization with the approved internal regulatory document. This should be done against signature (part 3 of article 68 of the Labor Code of the Russian Federation). It will be most convenient to attach an acquaintance sheet to the Regulations, in which the employees will sign.

We bring to the attention of readers an example of the Regulations on bonuses for employees of an enterprise:

GDE Error: Error loading file - Turn off error checking if necessary (404:Not Found)

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

Is it possible not to draw up a provision on remuneration and can they be punished for this

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

This provision justifies the legitimacy of including wage costs in tax expenses. Its absence sharply reduces the chances of proving to the tax authorities the legitimacy of reducing the tax base for income tax or simplified taxation tax on bonuses, surcharges, compensations and other similar payments.

Whether the employer is obliged to pay a bonus, find out at the link.

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

You can do without such a document only in one case - if all the conditions of remuneration are described in labor contracts with employees or in a collective agreement, or if all employees of the company work in conditions that exclude any deviations from the usual ones (they do not work overtime, at night and holidays ). In this case, you can not draw up a separate provision.

In the legislation of our country, there is no unconditional requirement to develop and apply a regulation on remuneration for each employer. There are also no requirements for the form, type and content of this document. Therefore, for an arbitrary form of provision or its absence as a separate document, punishment will not follow.

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

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

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

Individual employers are limited to the approval of only one document - the collective agreement, which stipulates all the necessary aspects of wage policy.

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

Read about what bonuses and rewards for employees can be in the article. What are the types of bonuses and employee benefits? .

The main sections of the regulation on remuneration and bonuses for employees

The regulation on remuneration and bonuses for employees may include, for example, the following sections:

general terms and definitions;
description of the company's remuneration system;
terms and forms of payment of wages;
liability of the employer for the delay in wages;
duration of the provision;
table "Additional payments";
table "Compensation";
table "Surcharges";
table "Awards";
table "Other payments to employees".

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

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

In the section intended to describe the terms and forms of payment of wages, the dates for the issuance of their earned remuneration to employees (advance payment and final payment) are indicated. You cannot be limited to a one-time payment of salary income.

However, the payment of salaries more often than 2 times a month will not violate any norms. More about this - in the material “Salary can be paid more than twice a month” .

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

A separate item reflects information related to the employer's liability for delayed wages.

IMPORTANT! The liability of the employer for delaying wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which establishes a minimum amount of interest (not less than 1/150 of the refinancing rate of the Central Bank of the Russian Federation on amounts outstanding on time for each day of delay).

The regulation may establish an increased amount of compensation.

The main text part of the provision is completed by the final section, which indicates the period of its validity and other necessary conditions.

Tabular part of the position

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

For information on what payments form the wage system, read the article. "St. 135 of the Labor Code of the Russian Federation: questions and answers " .

The table "Surcharges" contains a listing of those salary supplements that are applied by the employer. For example, these may be additional payments related to overtime work, for night work or the work of an employee on a holiday, and other additional payments.

For each type of surcharge, the corresponding interest rates are entered in the table. For example, for night work, the surcharge is 40% of the hourly rate (for part-time workers). In a separate column of the table (it may be called "Note"), the necessary explanatory data are indicated. For example, for extra pay for night work, this column indicates the period considered night: from 22:00 to 6:00.

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

The table "Surcharges" is present in the provision only if the employer has such a type of cash supplements to the salary. An example of this is the seniority bonus. At the same time, it is required to explain in detail for what period what amount of the allowance is due. For example, for work experience from 4 to 7 years, the salary supplement will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The rest of the tables are filled in the same way.

You can see a sample regulation on remuneration and bonuses for employees - 2018 on our website.

Do I need to review the salary regulations every year?

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

The need for an annual review of the provision may arise in cases where the employer develops new types of activities involving employees of various professions, which require revision or addition of existing SOTs and incentive payments, or working conditions change.

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

What to indicate in the order for the approval of the regulation on remuneration, we will tell.

What are the nuances provided in the provision for piecework wages

Piecework wages are a form of remuneration in which the amount earned depends on the number of units manufactured by the worker or the amount of work performed. At the same time, the quality of the work performed, the complexity of execution and working conditions are taken into account.

There are several types of piecework wages:

simple;
piecework premium;
chord.

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

Depending on the types of piecework wages used, the regulation provides for the features of calculating and paying wages, taking into account all the nuances of this SOT for a particular employer.

Read more about the piece-premium payment system in the material. “Piece-bonus wage system is…” .

Results

The regulation on remuneration is necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend before the tax authorities the validity of reducing the tax base for income tax or simplified taxation tax on various salary payments. And employees will be sure that they will not be deceived when calculating wages and that they will be able to receive legal allowances and compensation (including in court).

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

In every modern organization, the Regulations on remuneration and bonuses for employees are necessarily adopted. Including such a document exists in the structures in 2019. It refers to the variants of materials included in the internal workflow. The sample can be said online, facilitating the paperwork process.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Is it necessary

Development refers to mandatory areas of activity for the employer. In any organization there is a personal and individual payment system, including:

minimum wage;
incentive payments, called bonuses;
various allowances.

An alternative to the development of the Regulation is to take into account measures of material incentives and incentives in employment contracts. All the nuances are taken into account by the sample regulation on remuneration and bonuses for employees in 2019.

For what reason is

In the absence of a detailed indication of the measure of financial incentives in individual contracts, this option provides a centralized system for the formation of wages.

The points of the document become the basis for including wage costs in the list of mandatory tax expenses.

It is used to justify in the tax authorities:

STS tax on premiums;
direct income tax;
compensation;
assignment of surcharges;
other amounts spent on financial incentives for staff.

Important: The organization can adopt a single Regulation or separate ones, highlighting the consideration of bonus issues. The best option is determined by the employer. The legislation does not stipulate this.

Who should arrange

A local act is created by each entity that has ore contracts with employees. The Labor Code of the Russian Federation does not name its creation among the necessary ones.

But only organizations that enter into an agreement with a monthly fixed amount of earnings can refuse to create without potential problems with the tax authorities. It cannot be changed due to bonuses and other additional payments.

The fact that the norms of the Labor Code of the Russian Federation are specified is mandatory. In the absence of the Regulation, its replacement may be:

inner order rules;
collective agreements;
other specialized by-laws.

A single material that takes into account wages and the procedure for bonuses is most beneficial for small structures and small enterprises. Large business entities often form a large package of specifying acts.

At the slightest discrepancy, the issues of regulation of wages may be invalidated. Regulation is especially important for accruals carried out for periods that differ from the normative standard periods of labor activity.

Who is compiled

The materials are drawn up by any commercial organizations that employ hired workers. These can be structures of any level, including small businesses and individual entrepreneurs. If there is a trade union, the project is sent for approval.

General management during the development of the Regulations is carried out directly by the head of the structure or his deputy, whose duties include supervising administrative issues.

Representatives of the legal department take part in the creation. There is no single form. Using the sample, it is enough to indicate the name registered in the Unified State Register of Legal Entities and the EGRIP.

The composition may include consideration of the principles on the basis of which payments are calculated.

General information about the provisions

This section provides the combined data:

The system for determining allowances and surcharges.
Brief information about tariff rates.
Grants.
Premium payments.
Compensation charges.

Description of the wage system

Exact data on the existing wages at the enterprise:

salaries;
distribution of the bonus fund;
the procedure for making personal accruals: level of education, continuous experience and other parameters;
surcharges accrued for employment during extracurricular hours, at night, on weekends;

additional incentives for the performance of production duties during irregular working hours or harmful conditions;
the ability to compensate for periods of forced downtime;
potential additional payments.

Additional payments in the documentation are considered separately:

Size and reasons for referral to workers.
Funds that form the basis for the payment of business trips, sick leave, vacation pay.
Which payments are taken into account when calculating social contributions, and which will be included in the calculation of income tax.

The order of indexation when calculating earnings

Regular indexation today is the direct responsibility of the employer. But the Regulation may take into account how it will be determined, the types of coefficients used.

Calculation of material assistance

This section defines which views can be used. Fork size is often indicated.

What is the basis for the payout?

This section is formed on the basis of the current legislation, taking into account the need for accruals every fifteen days. Dates of transfers are set, information on the transfer of the provision of funds when the date falls on a weekend or holiday.

Position sample:

Acceptance procedure

This material belongs to the category of internal acts of the structure and can be approved in several ways:

the act is stamped “I approve” the employer, the position is indicated and a personal signature is put;
approval is being made.

Attention: After the adoption of the Regulations, all employees of the organization should be familiarized with it.

Validity of the act

There is a possibility of indefinite acceptance. Review is required when new activities are initiated. The revision is initiated by both the employer and the employees.

It is stored until it is replaced by a new one, which is archived for a period of 75 years.

Alteration

The basis for adjustments is a memo addressed to the head. It indicates the reasons for the direction and proposals for changing payroll and incentives, their size. The note must be officially approved and become the basis for acceptance.

Variants of typical mistakes

The lack of strict drafting standards often makes typical mistakes:

the lack of accurate data on the date of the payment of wages, which violates Article 136 of the Labor Code of the Russian Federation;
indication of payment only 1 time per month, not 2;
the most flagrant violations include the inclusion of potential penalties. The TC takes into account only the use of disciplinary measures. At the same time, it is possible to include a list of such misconduct in the Regulations when determining the amount of bonuses or other additional payments.

Nuances

Depending on the direction of activity of the structure that adopts the internal act, certain nuances are taken into account. They are directly related to what allowances and accruals can be sent to employees, depending on the production tasks performed.

At school

When drawing up a document, it is important to take into account the decision of the government of our state to increase the prestige of work in educational organizations.

Teachers are entitled to the following financial incentive options:

premiums;
allowances;
surcharges.

Stimulating funds are sent on the basis of the adopted Order of the Ministry of Education of the Russian Federation. They are charged:

For the period of employment.
performance and intensity.
The results of the performance of labor tasks.
Continuous work in the field of pedagogy.

The terms of the referral are prescribed both in the Regulations and in the personal employment contract of each specialist. Accounting is based on criteria adopted at the state level.

It includes:

conducting classroom and extracurricular activities;
achievements of the teacher's students;
results of control works and attestations;
participation of students in competitions, conferences, other types of extracurricular activities;
conducting classes with schoolchildren growing up in dysfunctional families;
gifted students;
willingness to improve the core curriculum;
the degree of employment of children in the educational infrastructure, the design of the office;
the ability to involve young teaching staff and some other nuances.

For preschool

In such a situation, it is necessary to take into account the new rules for remuneration for labor activity. First of all, a point system, on the basis of which bonuses are calculated.

In 2019, when determining the amount of incentive payments, educators are also required to take into account the recommendations of the country's Ministry of Labor to try to equalize the level of earnings in preschool educational institutions with the school. The promotion can be monthly or yearly.

For LLC and OJSC

In this case, the tax authority will first check the level of progress obtained through the performance of production activities by the enterprise. It is impossible to withdraw funds from circulation without specifying the reasons. Each expense is documented and justified.

The Regulations must indicate all types of incentives, the procedure for their accrual. This information should be known to every employee. The activities of each of them are strictly regulated by professional standards. All steps are documented with the issuance of orders.

In conclusion, it should be noted that the adoption of the Regulations makes the procedure for industrial relations transparent and understandable for all parties.

This removes all the questions of the tax authorities when considering the directions of spending on additional financial incentives. If necessary, it can be considered in the event of litigation or other options for resolving labor disputes.