Sample regulations on remuneration for individual entrepreneurs. Download a sample payment policy for employees of an organization or institution

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

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

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

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

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

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

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

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

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

Because the legal requirements does not exist on this issue, in different companies you can find a variety of options for drawing up internal documents related to the calculation and payment of wages to employees.

For example, the regulations on remuneration are drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulations on bonuses. Other salary provisions can also be provided: on indexing wages, summarized recording of working hours, etc.

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

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

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

Main sections of the regulations on remuneration and bonuses for employees

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

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

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

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

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

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

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

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

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

The regulations may establish an increased amount of compensation.

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

Tabular part of the position

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

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

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

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

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

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

The remaining tables are filled in the same way.

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

Is it necessary to review the wage regulations every year?

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

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

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

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

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

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

There are several types of piecework wages:

• simple;
• piecework-bonus;
• chord.

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

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

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

Results

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

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

The article contains the current regulations on wages, a form and a sample, and reference books for free downloading. We recommend checking the current form, because Labor Code changes frequently.

To draw up or update the Regulations on remuneration, we recommend downloading:

You can create any personnel document online - just click on the button below.

Create an order

Remuneration system - how to apply?

Firms or entrepreneurs that hire workers under employment contracts must comply with all labor law rules. One of the basic rules is to pay hired personnel on time and depending on the complexity, quantity, quality of work and qualifications of the employee.

Payments to personnel include remuneration for work performed, incentive amounts (for example, bonuses or valuable gifts) and compensation (for special working conditions or climatic conditions, for working at night, on weekends or holidays, overtime, etc.). The employer determines the types of payments to staff, the procedure for calculating them and the timing of their issuance, based on their applicable remuneration system. Depending on the type of activity and other business conditions, it can be, for example, time-based, piece-rate, commission-based, piece-based, with floating salaries, etc. Read more about remuneration systems in the table.

Compose local document

What is the wage provision?

This is a regulatory local document of the employer, which sets out the grounds, types, amounts and procedure for issuing labor benefits to employees. The document is mandatory for both the employer and employees.

Regulations on remuneration: sample

There is no standard form for this local act; each employer develops it independently. One of the samples is shown below and can be downloaded.

Should an individual entrepreneur have a wage policy?

If an entrepreneur meets the criteria of a micro-enterprise, he can refuse to prepare local documents if he enters into employment contracts with employees according to the standard form from Resolution No. 858 of August 27, 2016. Micro-enterprises include small firms and entrepreneurs with no more than 15 employees and annual revenue no more than 120 million rubles. Such firms and entrepreneurs do not require a Regulation on remuneration; unified employment contracts are enough for them to establish remuneration systems, types of payments to staff, the procedure for their calculation and issuance deadlines.

Current sample standard employment contract for micro-enterprises is given below and can be downloaded.

Firms and entrepreneurs decide on their own whether to refuse local documents or not. Use standard contract- this is their right, not their obligation. Therefore, any entrepreneur-employer can draw up and approve the Regulations on remuneration and Regulations on bonuses.

Remuneration regulations: how to draw up

As a rule, a local document on payments to personnel contains general provisions (what issues the document resolves, in accordance with what laws, etc.), the main part and the final part (for example, the moment of entry into force, how to change or supplement the document, etc.). d.).

The main part of the document sets out the remuneration system, salaries and the rules for their indexation, all allowances, additional payments, bonuses, compensation, social and similar payments, the procedure for their calculation and terms of issuance, and the employer’s responsibility.

How to approve a local document

If employees are not registered in the trade union, then after registration the document must be approved by order of the manager. Then you need to get signatures from all employees that they have read the document. The wording of the order may be as follows:

1. Approve the Regulations on remuneration at Symbol LLC and put it into effect from "__"___________ ____.
2. Head of the HR Department Krapivina K.I. within the period before "__"___________ ____, familiarize the staff with the Regulations against signature.
3. Accountant V.O. Rubleva calculate and accrue wages in accordance with the Regulations from the date of its entry into force specified in clause 1 of this order.

You can collect signatures from all employees in the familiarization log, on additional sheets to employment contracts or on the sheet attached to the Regulations.

Do I need to update the local document?

Changes to the Labor Code are made quite often, and many of them relate to payments to employees, compensation and guarantees for personnel, work and rest regimes. Employers need to track all changes and reflect them in a local document on time. For example, in 2018 new rules came into force for:

• salary in foreign currency;
• hiring minor employees;
• maximum working hours for minor employees;
• additional payments for working on holidays or weekends with overtime;
• part-time work for minors and pregnant women, etc.

Regulations on bonuses

It makes sense to draw up this local document if the employer considers the bonus system a priority component of the remuneration system. There is no standard form of the Regulation; each employer develops it independently. One of the samples is shown below and can be downloaded.

If employees are not registered in the trade union, then after registration the document must be approved by order of the manager and obtain signatures from all employees about familiarization with it.

Sanctions for violations

The employer faces liability if he does not familiarize the staff with the local payment document against signature. The fine for the company will be from 30,000 rubles. up to 50,000 rubles, for individual entrepreneurs - from 1000 rubles. up to 5,000 rubles, and the responsible employee (including the manager) will be fined in the amount of 1,000 rubles. up to 5000 rub.

Incentive payments

Chapter is devoted to payment and standardization of labor. 20 Labor Code of the Russian Federation.

Based on the norms set out in Part 1 of Art. 129 of the Labor Code of the Russian Federation, in addition to wages, it is allowed to accrue incentive payments to employees, which include:

1. Additional payments and various allowances. The specified type of incentives can be established for the employee, for example, for the level of qualifications (receiving scientific degree, with a supporting document, etc.). Significant experience and length of service at a particular enterprise may serve as the basis for the calculation and payment of a bonus. This type of incentive can be determined either as a fixed amount or as a percentage of the salary.
2. Incentive payments. Can be installed once, for example:
   • financial assistance to employees;
   • benefits for those retiring;
   • payment for vouchers when referred to sanatorium-resort treatment, etc.
3. Prizes, which we will discuss in detail below.

Note! All specified types of incentives, the procedure and grounds for their accrual and other information are indicated in the collective agreement, as well as in the local acts of the LLC (Part 2 of Article 135 of the Labor Code of the Russian Federation).

Important! Internal rules should in no way worsen the situation of employees in comparison with the law (Part 4 of Article 8 of the Labor Code of the Russian Federation).

Prize: concept

Under the terms of Part 1 of Art. 129 of the Labor Code of the Russian Federation, the bonus is considered part of the salary. Based on the provisions of Part 1 of Art. 191 of the Labor Code of the Russian Federation, employees who conscientiously perform their assigned duties are subject to bonuses.

Part 2 art. 135 of the Labor Code of the Russian Federation also states that this type of incentive should be regulated by local regulations, for example:

• bonus regulations;
• collective agreement;
• labor regulations.

It is also possible to issue an individual act - an order from the manager regarding bonuses for one or more employees.

Important! Letter No. 14-1/B-911 of the Ministry of Labor of Russia dated September 21, 2016 states that the bonus, as a component of wages, is accrued for a period of more than half a month; accordingly, it is accrued based on the results of the work performed, only after assessing the relevant indicators.

The timing of bonus payments may vary:

• monthly;
• 1 time per quarter;
• 1 time per year;
• bonus for a different period of work.

The specific timing of bonus payment must be indicated in the local regulations of the enterprise, and if a specific date is set, this will not be a violation of Part 6 of Art. 136 Labor Code of the Russian Federation.

The main purpose of bonuses is to stimulate employees to be successful. labor activity in LLC, they also contribute to improving the quality of work and professional growth.

Types of awards

It is customary to distinguish several types of awards:

1. By payment form:
   • monetary;
   • commodity, in the form of a specific gift.
2. By purpose:
   • upon achieving high performance results;
   • performing a specific task.
3. According to the assessment of labor activity indicators:
   • individual;
   • collective.
4. By calculation method:
   • absolute, i.e. set size;
   • relative, in the calculation of which certain percentages and premiums are taken into account.
5. By frequency:
   • systematic bonuses paid regularly;
   • one-time bonuses.
6. According to established indicators, such as:
   • for length of service;
   • for a holiday or anniversary;
   • at the end of the next working year for an employee at the enterprise.

We draw up bonus regulations

Note! There is no separate chapter in the Labor Code of the Russian Federation dedicated to the bonus, the procedure for its accrual and payment. Art. 191 of the Labor Code of the Russian Federation contains only the concept of a bonus (this is an incentive to an employee for the conscientious performance of his duties) labor responsibilities). Accordingly, it follows that the procedure for calculating this type of incentive is at the discretion of the employer. This is confirmed by letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1/B-911.

The employer is allowed to fix the bonus procedure in the following ways:

1. Specify the specified conditions in the employment agreement with the employee.
2. Include rules on bonuses in the salary regulations.
3. Introduce bonus regulations.

When drawing up and introducing such a provision, it is necessary to take into account the following points:

• The bonus must be provided not only by the regulations, but also by the employment contract, since payments not specified in the employment contract, according to Art. 270 of the Tax Code of the Russian Federation cannot be taken into account as expenses for the purpose of calculating income tax (relevant for LLCs for common system taxation).
• An indication of periodic payment of bonuses without criteria for accruing the latter actually means the employer’s obligation to accrue incentive payments regardless of the quality of employees’ work (Leningradsky’s definition regional court dated October 14, 2010 No. 33-5015/2010).
• It is permissible to make the payment of the bonus dependent on the financial condition of the enterprise, otherwise the specified right turns into an obligation. The courts have confirmed the fact that the financial insolvency of an enterprise is not accepted as an excuse for non-payment of bonuses (resolution of the Federal Antimonopoly Service of the Moscow District dated February 20, 2012 in case No. A40-132269/10-88-506B).

Sample bonus clause

As it turned out above, the provision on bonuses is a local regulatory act; accordingly, its text is developed and approved by the management of the LLC.

The sample statement should include the following information:

1. General provisions:
   • its name as a document;
   • an indication that the document is a local regulatory act developed in accordance with the norms of the current labor legislation;
   • an indication of the name of the enterprise (if the specified provision is being developed for a particular department: sales, sales, etc., then a link to it);
   • list of employees covered by the specified document (if necessary);
   • the purpose of introducing the document;
   • reference to the right, and not the obligation, of the employer to calculate bonuses;
   • source of funding for bonus payments.
2. Bonus indicators:
   • a list of grounds for which a premium is subject to accrual;
   • Main factors;
   • the amount of the established premium;
   • procedure for accrual and calculation;
   • a list of grounds on which an employee may be deprived of payment.
3. Award submission:
   • payment procedure and terms;
   • procedure for approving lists of employees for bonuses;
   • procedure for issuing an order for promotion.
4. Final provisions:
   • procedure for document approval;
   • procedure for making changes;
   • duration of the provision.

Rules on bonuses in the regulations on remuneration of LLC

Note! The regulation on remuneration is also a local legal act. Its main task is to systematize and describe the mechanism for issuing and calculating wages, as well as bonuses and other additional and incentive payments.

The wage regulations may consist of the following sections:

1. General information regarding:
   • the name of the enterprise where it is accepted;
   • the procedure for paying wages;
   • making vacation pay;
   • making deductions from wages;
   • procedure for payment of wages, including in the event of the death of an employee, failure to comply job responsibilities.
2. Information regarding official salary:
   • its size and order of determination;
   • the procedure and grounds for changing the salary rate;
   • procedure for registering changes in monthly rates.
3. Additional payments (bonuses):
   • list of existing additional payments at the enterprise;
   • grounds for calculating incentive payments;
   • payment procedure on weekends and holidays, night time.

There are no clear recommendations establishing the need to combine the provisions on remuneration with the provisions on bonuses in one document. Each employer acts at its own discretion when resolving this issue.

Introduction of regulations on wages and bonuses at the enterprise

Important! The moment of entry into force of the provision on bonuses or provisions on remuneration can be specified in the text of the document itself. Moreover, if the validity period is not limited by any date, then it will be considered unlimited.

These local regulations are approved by the head of the enterprise, but taking into account the opinion of the representative body of workers (Part 4, Article 8, Article 372 of the Labor Code of the Russian Federation). This requirement must be met regardless of the size of the trade union organization (ruling of the Leningrad Regional Court dated August 21, 2013 No. 33-3211/2013).

Moreover, according to the conditions of Part 2 of Art. 74 of the Labor Code of the Russian Federation, when introducing these acts into force, the employer is obliged to notify his employees about this, since wages are essential condition employment contract (part 2 of article 57 of the Labor Code of the Russian Federation). Moreover, part 2 of Art. 74 of the Labor Code of the Russian Federation does not oblige the administration to create separate notifications for each employee; all that is required is the employee’s signature on the order and familiarization with the regulations.

Features of bonuses for LLC directors

The peculiarities of director bonuses are caused by the uniqueness of his legal status in LLC. If in relation to other employees he is the employer, then in relation to him the employer is the LLC itself in the person of its founders.

Conclusion! Therefore, it is not allowed to issue a bonus by order of the director (Part 2 of Article 135, Article 191 of the Labor Code of the Russian Federation).

The grounds for bonus payments to directors are also set out in the employment contract or local act of the organization.

The decision to pay a bonus to the director is made by the LLC participants and is confirmed by:

• minutes of the general meeting of company participants;
• decision of the sole participant of the LLC.

If the director illegally paid himself a bonus, then the participants can:

• demand from him compensation for the damage caused (Article 277 of the Labor Code of the Russian Federation);
• initiate the dismissal of the director (clauses 9-10 of Article 81 of the Labor Code of the Russian Federation).

Important! Payment of a bonus based on the director’s order may lead to tax office will challenge the reduction of taxable profit by the amount of the bonus.

Note! If the director is the only participant in the company, then he makes the decision on bonuses independently.

The regulation on wages at an enterprise is an act that contains general information on the procedure for calculating wages and the mechanism for their payment. In addition, this document may include the procedure for calculating various incentive payments, such as bonuses. If necessary, it is possible to draw up an independent bonus regulation. Both of these documents are approved by the head of the enterprise.

______________________________
(name of employer)

_______________________________
(approval stamp)

_______________________________
(a note about taking into account the opinion of a representative
workers' body)

REGULATIONS ON WAGES AND BONUSES

_________ № _____

Chapter 1. General provisions

1.1. This Regulation on remuneration and bonuses (hereinafter referred to as the Regulation) applies to employees of __________________________ (hereinafter referred to as the Organization).

1.2. This Regulation has been developed in accordance with current labor and tax laws Russian Federation, charter and internal documents organization, a collective agreement concluded between the organization and its employees.

1.3. These Regulations are aimed at increasing the motivation for work of the organization’s employees, ensuring the material interest of employees in improving the qualitative and quantitative results of work: fulfilling planned targets, reducing the cost of producing a unit of product (work, services), improving technological processes, creative and responsible attitude to work, manifestation of initiative, discipline, responsibility of employees.

1.4. The most important element of the system of material incentives for employees is the organization of wages.

The organization of wages is based on the following general principles:

• remuneration (including all bonus components) is carried out taking into account the differentiation of labor depending on the complexity and responsibility of the work performed, the level of general and special knowledge and the skills of the employee, the significance of his profession (specialty), the position he occupies, the degree of independence and responsibility of the employee in performing assigned tasks,
• equal pay is given for equal work,
• Any discrimination in setting and changing wages and other conditions of remuneration is prohibited.

The implementation of these principles is achieved by establishing clear criteria and rules for determining wages for workers, taking into account the qualifications of workers, complexity, quality and quantity of labor expended.

1.5. The conditions for remuneration of employees, including the size of the tariff rate or salary of the organization, are determined by the employment contract and the organization’s staffing table.

The monthly wage, including that of an unskilled employee of an organization who has worked his or her normal working hours, cannot be lower than the minimum wage established in the Russian Federation.

1.6. The organization uses following systems wages:

• time-bonus,
• simple piecework,
• commission,
• commission-progressive.

1.7. With a time-based bonus system of remuneration, employees are paid for the time they actually worked, as well as bonuses. Thus, the amount of wages under a time-bonus wage system is determined by the formula:

If the employee has an established salary, then the amount of wages for the time actually worked is determined based on the established salary.

The amounts of hourly (daily) tariff rates and salaries for various employees of the organization are established in these Regulations and are indicated in the staffing table.

If the employee has an hourly rate, then the amount of wages for the time actually worked during the month is calculated according to the formula:

1.8. With a simple piece-rate wage system, the worker is paid for the amount of product he produces.

With simple piecework wages, the amount of wages is calculated based on the piecework rates established in the organization and the quantity of products produced by the employee, according to the following formula:

The piece rate is determined by the formula:

The production rate is the amount of product that an employee must produce per unit of working time (hour, day, month). Production standards are determined by the administration of the organization.

1.10. With a commission system of remuneration, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee’s activities according to the following formula:

1.11. With a commission-progressive remuneration system, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee’s activities, but taking into account the increase in percentage when revenue grows above the norm established for the employee using the same formula that is used when calculating wages on a commission basis wage system.

1.12. The source of remuneration and bonuses for employees is the wage fund.

1.13. The salary of the organization’s employees includes (depending on the remuneration system established in relation to the position):

• salary (or rate),
• bonus payments (or commissions),
• bonuses for mentoring, for complexity, for tension, for secrecy of work,
• remuneration based on the results of work for the year;
• additional payments (allowances) provided for by labor legislation for special working conditions (harmful, dangerous, hard work and other special working conditions), as well as for working conditions deviating from normal (when performing work of varying qualifications, combining professions, working outside normal duration working hours, at night, weekends and non-working holidays and others);
• other incentive bonuses and additional payments of a compensatory nature provided for by the collective agreement and local regulations of the organization.

1.14. Dimensions components monthly wages of employees are determined on the basis of employee reports and management submissions structural divisions and deputy heads of the organization

1.15. The employee clarifies all issues related to the calculation and amount of wages (including bonuses and allowances) with his immediate supervisor, and in his absence, with the personnel manager and deputy director, whose powers include supervision of employee wage issues. If it is impossible to resolve the employee’s issues with these persons, the employee has the right to contact the head of the organization.

1.16. Wages are paid to the organization's employees in cash at least every half month on the days stipulated by the collective agreement, internal labor regulations, and employment contracts.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.

Wages are paid to the employee, as a rule, at the place where he performs work as a cashier of the organization or is transferred to the bank account specified by the employee in a written application, under the conditions determined by the collective agreement or employment contract.

Chapter 2. The procedure for calculating wages of employees whose work is paid according to the time-bonus wage system

2.1. A time-based bonus wage system is established for employees holding the following positions: __________________.

The amount of an employee’s salary under a time-bonus system consists of a salary in proportion to the time worked and bonuses and allowances.

2.2. The main indicators of employee bonuses are:

• profitability of the organization,
• the efficiency of the structural unit to which the employee belongs (and equally the efficiency of the employee himself in a specific area, if he does not belong to one of the structural units),
• quality of work performance, including effectiveness, efficiency, organization in the performance of job duties,
• compliance labor discipline, proper performance of their job duties, compliance with deadlines for completing tasks,
• advanced training (courses, certifications, self-training),
• work experience in the organization,
• initiative in putting forward proposals and resolving issues to rationalize and improve the efficiency of the organization and its individual sections,
• business ethics,
• complexity of the work.

Taking into account these indicators, bonus coefficients are determined and the final bonus coefficient is calculated by adding them. Thus, the amount of an employee’s bonus is determined by multiplying the employee’s salary by the final bonus coefficient. The amount of wages is determined by adding the employee’s salary and bonus, as well as allowances and additional payments, if any.

2.3. The amount of bonuses to employees for the month is determined on the basis of employee reports, received reports and memos, other documents and data that make it possible to characterize the employee’s work, by their immediate supervisors (heads of structural divisions, deputy directors) according to the vertical chain of command established in the organization and approved by the director and representations and deputy directors.

2.4 Bonuses are awarded for actual time worked. For the time during which the employee was absent from work due to illness, the bonus is not paid.

For employees who have stopped labor Relations Until the end of the bonus period at the initiative of the employer for violation of labor discipline, a bonus for hours worked is not awarded.

2.5. The following reasons (grounds) are established, in the presence of which the bonus is not accrued and is not paid to employees:

a) gross failure or improper performance by the employee of his duties, including:

• absenteeism,
• appearing at work in a state of alcohol, drug or other toxic intoxication,
• systematic delays for workplace,
• non-compliance with commercial and official secrets,
• disclosure of confidential information,
• gross violation by an employee of labor protection requirements, industrial sanitation and fire safety;
• commission of guilty actions by an employee directly servicing monetary or commodity assets, if these actions give rise to a loss of confidence in him by the employer,
• failure to comply with instructions on time government agencies in cases where responsibility for their implementation lies with the employee;

b) grossly untimely or poor quality workmanship orders of the manager, orders for the organization and other organizational and administrative documents;

c) failure to pass certification;

G) ____________________________.

2.6. The severity of the offense committed by the employee is determined on the recommendation of the immediate supervisor by the deputy head of the organization, whose powers include supervision of wage issues.

2.7. The bonus is not accrued for the billing period in which the grounds specified in clause 2.5 of these Regulations occurred.

2.8. Employees whose work is paid according to a time-bonus system are given bonuses: for complexity, for secrecy, for tension in the following amounts:

Chapter 3. Procedure for calculating wages of employees whose work is paid according to the commission system of remuneration

3.1. The commission system of remuneration is established for employees holding the following positions: ____________________.

3.2. The amount of wages of employees holding positions specified in clause 3.1. is determined as follows.

• transactions concluded by him for the sale of goods of the organization to clients who independently contacted the organization for the purpose of purchasing these goods,
• transactions concluded by him for the provision of services to the organization to clients who independently contacted the organization in order to receive these services,
• transactions concluded by him to carry out work by the organization for clients who independently contacted the organization to order these works.

The amount of remuneration of an employee for a concluded transaction is determined by multiplying the amount of revenue received from the transaction by the organization by the commission percentage assigned to the employee for this transaction.

3.3. The amounts of wages of employees whose work is paid according to the commission system of remuneration are determined on the basis of employee reports, contracts drawn up for transactions concluded by the employee, checklists for recording concluded transactions, documents confirming payment for transactions concluded by the employee and other documents and data that allow determining the number of transactions concluded by the employee and the amount of payment received for them.

The amounts of wages of employees whose work is paid on a commission system of remuneration are determined by their immediate supervisors and approved by the director of the organization.

3.4. The following commission percentages are established for transactions concluded by employees:

3.5. The employee’s activities to conclude a transaction include negotiations and meetings with the client, self-study employee of goods, services, work of the organization, development of options and terms of the contract for the client. Taking into account this work, commission percentages for concluded transactions are established, therefore the employee’s work additionally described in this paragraph of the Regulations is not paid.

Chapter 4. The procedure for calculating wages of employees whose work is paid according to the commission-progressive wage system

4.1. A commission-progressive wage system is established for employees holding the following positions: ___________________.

4.2. The wages of employees holding positions specified in clause 4.1. are determined as follows.

First, the amount of remuneration of the employee is determined for:

• the number of transactions concluded by him for the sale of the organization’s goods to clients who independently contacted the organization for the purpose of purchasing these goods,
• the number of transactions concluded by him to provide the organization’s services to clients who independently contacted the organization in order to receive these services,
• the number of transactions concluded by him to carry out work by the organization for clients who independently contacted the organization to order these works.

The amount of remuneration of an employee for a concluded transaction is determined by multiplying the amount of revenue received from the transaction by the organization by the commission percentage assigned to the employee for this transaction. In this case, the commission percentage is progressive, i.e. with an increase in the revenue received by the organization from each category of transactions concluded by the employee, the commission percentage increases.

The amount of the employee’s wages for the billing period is determined by adding up the amounts of the employee’s wages for all concluded transactions for which payment was received from clients for the billing period, as well as allowances and additional payments, if any.

4.4. The amounts of wages of employees whose work is paid according to the commission-progressive remuneration system are determined on the basis of employee reports, contracts drawn up for transactions concluded by the employee, control sheets for recording concluded transactions, documents confirming payment for transactions concluded by the employee and other documents and data, allowing to determine the number of transactions concluded by the employee and the amount of payment received for them.

The amounts of wages of employees whose work is paid according to the commission-progressive remuneration system are determined by their immediate supervisors and approved by the director of the organization.

4.5. The following commission percentages are established for transactions concluded by employees:

Commission percentage No. 1 is a percentage of the amount of revenue received by the organization from each transaction concluded by an employee, provided that total amount the revenue received by the organization from transactions of this category concluded by the employee is up to 120,000 (one hundred and twenty thousand) rubles inclusive,

Commission percentage No. 2 is a percentage of the amount of revenue received by the organization from each transaction concluded by the employee, provided that the total amount of revenue received by the organization from transactions of this category concluded by the employee ranges from 120,000 (one hundred twenty thousand) to 140,000 (one hundred and forty thousand) rubles inclusive,

Commission percentage No. 3 is a percentage of the amount of revenue received by the organization from each transaction concluded by the employee, provided that the total amount of revenue received by the organization from transactions of this category concluded by the employee is more than 140,000 (one hundred and forty thousand) rubles.

4.6. The employee’s activities in concluding a transaction include negotiations and meetings with the client, the employee’s independent study of goods, services, and work of the organization, development of options and terms of the contract for the client. Taking into account this work, commission percentages for concluded transactions are established, therefore the employee’s work additionally described in this paragraph of the Regulations is not paid.

Chapter 5. The procedure for calculating the salary of the head of the sales department, whose work is paid according to a mixed remuneration system, including elements of commission-progressive and time-based remuneration systems

5.1. The procedure for calculating wages under a mixed wage system, including elements of commission-progressive and time-based wage systems, is established for an employee holding the position of head of the sales department.

5.2. The salary of the head of the sales department is calculated by adding the amount of the salary established for him, his commission part of the salary, as well as allowances and additional payments, if any.

The commission portion of the salary of the head of the sales department is calculated by multiplying the amount of revenue received by the organization as a result of the activities of the sales department by the commission percentage. In this case, the commission percentage is progressive, i.e. with an increase in the revenue received by the organization from transactions concluded by department employees, the commission percentage increases.

The following commission percentages are established for the head of the sales department:

5.3. The amount of the salary of the head of the sales department is determined on the basis of his report, contracts drawn up for transactions concluded by employees of the sales department, checklists for recording concluded transactions, documents confirming payment for concluded transactions and other documents and data that allow determining the number of transactions concluded by employees of the sales department and the amount of payment received for them - in the commission part of the salary, and on the basis staffing table and an employment contract concluded with the head of the sales department - in the time-based part of the salary (salary).

The salary amount for the head of the sales department is determined by the deputy director for commerce and approved by the director of the organization.

Chapter 6. The procedure for calculating wages of workers whose work is paid according to a simple piece-rate wage system

6.1. A piece-rate wage system is established for employees occupying the following positions: ____________________.

6.2. The amount of wages of employees holding positions specified in clause 6.1. is determined by multiplying the piece rate established by him per unit of manufactured products (services provided, work performed) by the number of units of manufactured products (services provided, work performed).

6.3. The amounts of wages of employees whose work is paid according to the piecework wage system are determined on the basis of employee reports, memos from their immediate supervisor and other documents and data that make it possible to determine the number of units of products manufactured by the employee (services provided, work performed).

The amounts of wages of employees whose work is paid according to the piecework wage system are determined by their immediate supervisors and approved by the director of the organization.

6.4. Piece rates are set:

Piece rates in the table for each position are calculated by dividing the employee’s hourly (daily) rate by the hourly (daily) production rate. The following established hourly (daily) rates and production standards were taken into account:

The monthly wage, including that of an unskilled employee of an organization who has fully worked the standard working hours and fulfilled the production standard, cannot be lower than the minimum wage established in the Russian Federation.

Chapter 7. Mentoring bonus

7.1. The bonus for mentoring is established for the following purposes:

• replenishment of the workforce with young qualified personnel,
• successful and rapid development of professional knowledge and skills by newly hired employees,
• encouraging qualified experienced employees of the organization to mentor newly hired employees.

7.2. The bonus for mentoring is set at 5 to 10% of the accrued salary of the assigned employee for the pay period. The percentage amount is determined by the immediate supervisor of the employee-mentor in agreement with the mentor himself, depending on the volume and nature of the mentoring, and is approved by the director of the organization.

Chapter 8. The procedure for calculating wages under working conditions deviating from normal

8.1. Remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is made at an increased rate compared to the tariff rates, salaries established for various types work with normal working conditions, namely: _____________________________________________.

8.2. When performing work in other working conditions that deviate from normal (when performing work of various qualifications, combining professions, overtime work, night work, weekends and non-working holidays, etc.), the employee is paid the following: ______________________________.

8.3. When combining professions (positions), expanding service areas, increasing the volume of work, or performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid additionally.

The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work.

8.4. In case of failure to comply with labor standards or failure to fulfill labor (official) duties through the fault of the employer, remuneration is made in an amount not lower than the average salary of the employee, calculated in proportion to the time actually worked.

In case of failure to comply with labor standards, failure to fulfill labor (official) duties for reasons beyond the control of the employer and employee, the employee retains at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the time actually worked.

In case of failure to comply with labor standards or failure to fulfill labor (official) duties due to the fault of the employee, payment of the standardized part of the salary is made in accordance with the volume of work performed.

8.5. Defects not caused by the employee are paid on an equal basis with suitable products. Complete defects caused by the employee are not subject to payment. Partial defects due to the fault of the employee are paid at reduced rates depending on the degree of suitability of the product.

8.6. Downtime caused by the employer is paid in the amount of at least two-thirds of the employee’s average salary.

Downtime due to reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to downtime.

Downtime caused by the employee is not paid.

The employee must inform his immediate supervisor or another representative of the employer about the beginning of downtime caused by equipment breakdown and other reasons that make it impossible for the employee to continue to perform his job functions.

Chapter 9. Bonus based on the results of the year

9.1. The bonus based on the results of work for the year is set at 3% of the average monthly earnings calculated for the year (if the employee works for less than a year, then the average monthly earnings are calculated based on the months that he works). The bonus for the year is calculated no later than January 10 and paid no later than January 15 of the year following the bonus.

Regulation of the procedure for calculating and issuing wages in a company can be carried out not only on the basis of current legislation, but also in the local acts of the company or entrepreneur that specify its norms. One of such documents is the regulation on remuneration of employees. This act is not being developed in mandatory, but it is desirable that it still exists.

They reflect the remuneration system used in the business entity, which makes up the salary - additional payments, bonuses, allowances.

With the help of this act, the salaries of each employee are determined. For example, you can not describe what bonuses are due to those working at the enterprise, but make a reference to the norms of the Regulations on Labor Protection.

This act adapts the current legal norms to the working conditions existing in the company, with the help of which the peculiarities of payment for the activities of each enterprise are taken into account. This eliminates or helps resolve many disputes with the company’s employees.

Attention! During inspections by regulatory authorities, the inspector often requests this document in order to understand what kind of remuneration system there should be, and compares the provisions of this document with existing reality.

Who should make the position

Local acts on the issues of calculation and payment of wages are necessary for business entities if they have existing labor contracts with employees.

Regulations on remuneration of employees are not necessarily developed at the enterprise. This is primarily due to the fact that the issues discussed in it may be reflected in other regulations at the enterprise -, etc.

According to the Labor Code of the Russian Federation, the very fact of specifying the current legal norms to the specific operating conditions of an enterprise should be mandatory, since standards often establish several options for action in certain conditions. This is especially important when regulating wage issues for periods other than normal conditions work.

Therefore, which act will reflect the rules for calculating wages is decided by the management of the enterprise independently.

Attention! Combining regulations in one document is typical for small businesses. In practice, for example, the Labor Regulations are often combined with the rules governing the calculation of all types of bonuses. Then this document is called the Regulations on remuneration and bonuses for employees.

The larger the business entity, the more it has its own standards. At the same time, it is imperative to ensure that they are consistent and do not contradict each other. Many issues regarding the regulation of wages can be immediately addressed in several provisions of the enterprise. If there is any discrepancy among them, this will lead to their invalidation.

Developing local acts The company has specialists from the economic and legal departments. The project is submitted for approval to representatives of trade union bodies before approval.

Download a sample labor regulations in 2019

What should a provision on remuneration of workers contain?

The regulations on remuneration may include several sections designed to fully disclose the principles of calculation and payment of various amounts of money to employees of the enterprise.

General provisions

This includes general information about the contents of this document. For example, here you can indicate multiple tariff rates, salaries, compensation and bonus payments that can be paid to employees. Additionally, existing systems for determining additional payments and allowances can be included in this section.

Remuneration system

This section should contain detailed information what kind of payments at the enterprise relate to wages.

This may include:

• Cover part;
• Awards. If the company has developed and put into effect a separate document responsible for determining and paying bonuses, then in the Labor Regulations it is enough to mention that bonuses are accrued and make a reference to the necessary internal act;
• Personal accruals (for example, the administration can make an additional payment for the level of education, continuous period of work at the company, etc.);
• Additional payments that are assigned due to a certain work schedule or special working conditions (long working hours, hazardous conditions in the workplace, etc.);
• Additional payments for out-of-hours hours - access to the workplace in night time, holiday or day off. In this case, both the composition of such payment and its size can be established;
• Payment for working time for downtime, divided into the various reasons why it arose;
• Any kind of additional benefits that a company wants to pay to its employees.

It is necessary to pay special attention to the drafting of this section, since it is this section that will establish:

• What amounts should be paid to the company’s employees and for what?
• What accruals can be included in the calculation of average earnings when determining the amounts of vacation pay, sick leave, etc.;
• Based on what payments the payment for weekends, holidays, and night hours will be calculated - according to the law, the employer must only use the salary;
• Which payments will be subject to social contributions, and which ones can be taken into account when determining income tax.

Important! For payments that the administration must make to its employees under special working conditions (for example, during overtime work), a separate section can be drawn up indicating the procedure for performing the calculation.

The procedure for indexing wages

Regular indexation is an obligation for the administration, not a right at will. The regulations on the remuneration of workers must include information about the frequency with which indexation is carried out, as well as on the basis of what information the coefficient is determined. It is possible to establish the exact value of the indexation coefficient.

Material aid

In this section, it is necessary to mention as fully as possible all types of material payments that the administration can issue as assistance to its employees. This could be the birth of a child, marriage, or the death of a relative.

It is also necessary to directly indicate the amount that will be paid in a given situation. This amount can be indicated directly, or the situation on the basis of which it will be determined can be determined (for example, the amount of payment will be set by the director by issuing an order).

Here you can indicate whether financial assistance payments will be taken into account when determining average earnings.

Procedure for payment of wages

When preparing this section, special attention must be paid to ensure that its data does not conflict with the provisions of the law.

In particular, salaries must be paid in two parts, with no more than 15 days between them.

In this section you need to set the dates when the advance payment, the rest of the salary, vacation pay and other payments will be issued. The process of transferring the issue if the specified day falls on a holiday or weekend.

Attention! In the document, you can set the dates for payment of salaries to employees of different departments (in this case, the payment requirements defined by law must also be observed).

In this section, you can also mention the procedure for working with deductions, how exactly and in what time frames pay slips are issued, how wages are paid - in cash, by card, etc.

Procedure for approval and amendment of regulations

The regulation on remuneration of employees, like other internal acts of the enterprise, can be approved in several ways:

• By affixing the stamp “I approve” on the act itself, with a record of the position of the responsible person, his full name. and personal signature;
• An order is issued to approve the wage regulations - a separate order in writing.

Attention! After the regulation has been adopted, all employees registered at the enterprise must be familiarized with it against signature. This can be done by using or making notes in a special journal.

When changes are made to labor legislation, or with the introduction of new processes at an enterprise, sometimes it becomes necessary to adjust the existing regulations on remuneration.

To do this, the responsible person must submit to the manager memo, on the basis of which the director will give an order to develop new version provisions.

After this, approval of the project, approval of the wage regulations and implementation completely coincides with the process of working on the primary internal act.