Can a salary be less minimum? When you can pay a salary less minimum wage on legal grounds. Salary is what? Salary employee what turns on

Mrometa is the value established at the legislative level. It is focused on the calculation of the minimum allowable wage, as well as some benefits. Can the salary be less than the minimum wage and under what conditions? In general, the employee's income for a month should not be lower than this level. But, as always, there are many nuances.

Marlet and salary minimum subject

The size of the minimum wage in 2017 is 7,800 rubles, and it will increase to 9489 rubles from next year. From 2019, the minimum salary will bring to the subsistence minimum. Now this equality is not respected, although in the Labor Code directly spelled out that it is unacceptable.

Regional authorities have the right to introduce their own minimum welfare agreement. It is called MZP - minimum wages. Its size cannot be lower than the minimum wage established by the federal government. It must be said, many regions use such right and establish minimal wages at a higher level than the minimum wage. In 2017, MZP of some regions significantly exceeds the federal "minimum." So, in the Murmansk region, MZP is 18,750 rubles, in Kamchatka - 15,800 rubles, in St. Petersburg - 16,000 rubles, in Moscow - 17,561 rubles.

The mentioned norm of the law theoretically gives employers the right to refuse to apply regional MZP in favor of lower federal minimum wage. It is possible to do this in a 30-day term from the date of publication by the regional authority of the agreement on the introduction of minimum salary. However, this requires very good reasons to confirm documented. The authorities, for their part, must enter into the grave economic situation of the employer and allow such a refusal. In practice, this is rarely applied, and experts do not recommend salary in such a way.

What is salary

Now we will analyze what salary is needed to understand whether it is possible to set the salary less minimum wage. Wage components are:

• salary / tariff rate;
• compensation - various surcharges, including the difficult working conditions and climate, for night shifts and others;
• incentive payments are all sorts of premiums, for example, by the end of the year, for the experience and so on.

In addition, there are certain types of payments that do not belong to wages. For example, this compensation for vacation, for a business trip, for the forced termination of work and others.

So can the salary be less minimum?

So, the salary and salary are not always identical. In general, the salary is calculated by the formula: ZP \u003d O + K + P, where about the salary or rate, to - compensation, P - premiums and other payments in the form of encouragement.

However, according to labor legislation, the size of the minimum wagon (MZP) should not be the level of payment for the monthly work of the employee, and not its rate or salary. And if the SP consists not only from the salary, then the establishment of the latter at the level below "minimal" is not a violation. If the salary is less than the minimumst, but there is a bonus and / or compensation, then it is permissible. Of course, provided that the amount in aggregate reaches a salary minimum guaranteed by the state or region.

But if the salary consists of only the salary (bets), it cannot be below the size of the dimmer. But this is a general case from which there are exceptions.

When the salary is less than "minimal"

In the Labor Code, a reservation is made: it is unacceptable to pay the physical fence of the salary below the minimum value if it conscientiously fulfills the time-laid time. In other words, if an employee works for 5 days a week full time and performs his job responsibilities, he must receive payment of no less minimal size.

Or maybe there is a salary to be less than the minimum wage at incomplete employment? Of course, yes. Persons who work on abbreviated schedule, for example, a few days a week or 3-4 hours daily, can get less "minimal". In this case, the proportions should be maintained, that is, in half of the working time, an employee must receive at least half of the minimum welfare in the region.

Left is taken into account

As you know, the income of workers are subject to personal income tax. To keep the payment of payments and transfer to the budget should an employer who, with respect to hired persons, is a tax agent. The NDFL rate for residents of Russia is 13%. The question arises: the minimum level of salary should be set up before or after the deduction of Ndfl? In other words, is it possible to give an employee for a month the amount below the minimum wage to the amount of tax?

According to the law, the income tax is calculated from the amount of the SP, which he calculated the employer. And even if the "minimum" is accrued, this does not release this from the payment of NDFL. Therefore, the worker will receive an amount reduced to the amount of tax.

How not to be mistaken with the calculation of the salary

First of all, it is necessary to check whether its own level of the salary minimum is set in the region. If installed, then the salary size for a fully spent time standard should not be less than this value. In the absence of regional "minimal", the employee must receive at least the amount of federal minimum wage.

Next, you should decide whether the employee fulfilled his labor standards in terms of work and time. If it performed 100%, then the size of its salary should be at least the minimumst (MZP). Otherwise, he is charged a share of minimal salary, proportional to the spent time (labor rate). For example, if working time amounted to 40% of the norm, then it needs to pay at least 40% of the minimum wage or regional minimum if it is.

The next step is to determine the composition of salaries. Set the bid or official salary less than the minimum wage is only permissible if the employee is relying any compensation, premiums and other payments that relate to wages. If it is supposed to pay "pure" salary, then it should at least correspond to the minimum wagon (MZP).

A responsibility

Payout salary below the legislative minimum is a violation of labor law. An administrative sanctions threaten to the employer for it. The organization can pay a fine in the range of 30,000-50,000 rubles. Officials and employers will pay a fine in the amount of 1000-5000 rubles. However, for the first time the inspectors can do the warning.

If the violation is repeated, more severe punishment will be applied. Company officials can disqualify for 1-3 years or to punish a fine in the range of 10,000-20,000 rubles. IP faces a fine in a similar amount, and legal entities - in the amount of 50,000-70,000 rubles.

conclusions

The establishment of a minimum wage amount is made at the federal level - in the form of a minimum end, and in some entities and at the regional - in the form of MZP. If the region has its own "minimum", the employers must focus on it. It should be noted that the size of the salary should be at least the minimum wagon or MZP without taking into account the tax of NFFL. That is, the employee will receive a sum of 13% less than the minimum sn.

As for whether there is a salary to be less than the minimum wage, it all depends on the composition of the salary. This is permissible if in addition to the salary it includes award and / or compensation. But only provided that the cumulative salary size for a fully spent month, taking into account these surcharges, will be at least the minimum value in the region.

The first component part is salary (Official Salary) - In accordance with the provisions of Article 129 of the Labor Code of the Russian Federation, it is a fixed amount of remuneration of workers, which does not include compensatory, stimulating and social benefits.

This part of wages is established for the execution of official duties (according to managers and employees) or labor duties (by the professions of workers) per calendar month or for a different unit of time.

On the basis of official salaries, the labor of workers from the employees is carried out, with the exception of employees from among individual pedagogical workers, the wages of wages are carried out on the basis of wage rates.

In turn, on the basis of salaries, the work of workers belonging to the professions of workers is carried out. At the same time, it is necessary to take into account that in the institutions of individual main managers of funds of the federal budget, the workers are made to establish a tariff rate (and not salary).

In accordance with Article 129 of the Labor Code of the Russian Federation under the basic salary (basic job salary), the basic salary rate is understood as the minimum salary (official salary), the wage rate of the employee of the state or municipal institution, carrying out professional activities in the profession of work or the employee's office Professional qualifying group, excluding compensatory, stimulating and social benefits.

The tariff rate is a fixed wage of the employee for the implementation of the labor standards of a certain complexity (qualifications) per unit of time also excluding compensatory, stimulating and social benefits.

Based on wage rates, the labor of individual pedagogical workers are paid, for which the norms of pedagogical hours of pedagogical work for the payroll rate, which is the calculated value used in the calculation of their wages, taking into account the specific volume of training load (pedagogical work);

In accordance with clause 3 of the Regulations on the establishment of wage systems for federal budgetary institutions, the size of salaries (salary), wage rates are established by the head of the institution based on professional training requirements and the level of qualifications that are necessary for the implementation of relevant professional activities (professional qualifying groups) , taking into account the complexity and volume of work performed.

Under professional qualifying groups (PKG) means groups of workers' and positions of employees formed taking into account the scope of activities based on professional training requirements and the level of qualifications that are necessary for the implementation of relevant professional activities (Article 144 of the Labor Code of the Russian Federation).

The criteria for attributing professions of workers and posts of employees to professional qualifying groups are determined by the order of the Ministry of Health and Social Development of Russia of 06.08.2007 No. 525.

The professions of workers and positions of employees are formed in PKG, taking into account the type of economic activity on the following criteria:

• special positions of employees from among the faculty and scientists, to whom the requirements for the presence of a scientific degree and (or) scientist, and the position of heads of structural units of institutions requiring higher vocational education;
• positions of employees requiring higher vocational education;
• professions of workers and positions of employees, including heads of structural units of institutions requiring initial or secondary vocational education;
• professions of workers and positions of employees who do not require professional education.

The assignment of professions of workers and posts of employees to the PKG is carried out at the minimum level of qualifications requirements necessary for work on the relevant professions of workers or to occupy relevant employee posts.

In order of elimination, individual positions of employees who have important social importance can be attributed to the PKG on the basis of a higher level of qualification requirements needed to occupy the relevant posts of employees.

At the same time, the profession of workers and (or) positions of employees entering one PKG can be structured by the qualification levels of this PKG, depending on the complexity of the work performed and the level of qualification preparation necessary for work on the profession of work or employment of the employee.

The same profession of the worker or the position of an employee can be attributed to different qualification levels depending on the complexity of the work performed, as well as taking into account additional qualification indicators confirmed by the certificate, the qualification category, work experience and other documents and information.

PKG is approved by the Ministry of Health and Social Development of Russia (the list of documents is given in Appendix No. I.3.4).

Inside the PKG positions of employees and professions workers are grouped by qualifying levels. Based on the adopted classification on professional qualifying groups and (or) qualifying levels, employees are established (official salaries), salary rates. This ensures differentiation of wage levels of the whole range of budget workers. The higher the level of the professional qualification group and the qualification level inside the PCG, the higher the salary size (official salary), the wage rates of a particular employee.

The distribution of positions of employees and (or) workers' professions on professional qualifying groups and (or) qualifying levels are carried out precisely in order to differentiate employee remuneration levels.

Appointment for a position, determination of the conformity of the employee of the employed position, assigning the workshops to workers, qualifying categories and other issues to be solved on the basis of a single qualifying reference book of managers, specialists and employees (EKS) and a single tariff-qualification reference book of works and professions of workers (ETKS) .

Also, accordingly, PKG in some cases are established additional payments on wages.

The distribution of posts of employees and professions of workers on relevant professional qualifying groups and professional qualifying levels is given in Appendix No. I.3.5.

Institutions in the establishment of salaries to employees primarily proceed from the basic (minimally guaranteed) salaries (rates) defined by the relevant ministries (departments) in the following approximate positions (see Appendix No. I.3.1).

At the same time, it is necessary to take into account that the basic salary (rates) defined by the relevant main managers of funds are advisory. In the case of sufficient allocations of the institution, it is entitled to provide for the establishment of salaries to their employees at a higher level.

In accordance with clause 7.1 of the recommendations on the development of federal government agencies and institutions - the main managers of the federal budget of approximate regulations on the payment of employees of subordinate federal budget institutions (approved by the Order of the Ministry of Health and Social Development of Russia of August 14, 2008 No. 425n) Minimum salary (rates) of employees for the appropriate The PKG is recommended to establish taking into account the requirements for vocational training and the level of qualifications, which are necessary for the implementation of relevant professional activities and not lower than those operating for the period of introducing new wage systems for tariff rates (salaries) established on the basis of ETS.

Then, on the basis of calculations on the volume of available budget financing, the size of the salaries (rates) may be adjusted in the direction of increasing.

In the institutions of power ministries and departments, which are not subject to the action approved by the Decree of the Government of the Russian Federation of 05.08.2008 No. 583 of the Regulations on the establishment of wage systems for employees of federal budgetary institutions, the size of official salaries (salaries) are determined in accordance with the provisions of departmental regulatory legal acts (see . Appendix No. I.3.3), providing for specific or fork (within "from" and "to").

The salaries of the employees (from among those, the payment of labor before December 1, 2008 was built on the basis of ETS), occupied in central devices and (or) the territorial bodies of the federal state authorities, are established on the basis of relevant departmental regulations (see Appendix No. I .3.2), as well as the provisions of the Order of the Ministry of Health and Social Development of Russia of August 27, 2008 No. 450n.

This order identifies the minimum sizes of salary of workers who occupy employees. They are determined on the basis of the assignment by employee employees to the relevant PKG approved by the Order of the Ministry of Health of Russia from 29.05.2008 No. 247n:

Employees operating in the profession of workers in government bodies, salaries are established depending on the qualification discharges assigned to them in accordance with the ETCS, unless otherwise provided by departmental regulatory legal acts.

If the relevant position in the PKG is not given, the salary is established independently by the head of the institution (taking into account the provisions of departmental regulatory legal acts). It is recommended to proceed from the ratio of the size of the salary of the salaries between the categories of workers with similar (approximate) requirements for their positions according to the EX or the applied tariff-qualification characteristics.

According to individual posts, taking into account the provisions of departmental regulatory legal acts, labor payment may be provided for 1 norm-hour of work. For example, in the sanatorium-resort institutions of the Ministry of Health and Social Development of Russia (order of 28.08.2008 No. 464n) Such wages can be established in relation to employees from among the positions of the indoor cleaner (nursing, sanitaries - washer), the cleaner of the territory, the cultantizer, librarian, the freight forwarder Transportation of goods, typist, accompaniators, programmer, gardener.

The rates of hourly wage of the faculty are also established by the head of the institution. At the same time, it is recommended that the payment rate is recommended to determine as a percentage of the value of the official salary provided for by posts referred to the first qualifying level of the PCG "general-industry posts of employees of the first level", taking into account the amount of payment for vacation.

The amounts of rates of hourly remuneration of workers involved in training sessions are given in paragraph 19 of Appendix No. 1 to the order of the Ministry of Internal Affairs of Russia of August 27, 2008 No. 751 "On measures to implement the Decree of the Government of the Russian Federation of August 5, 2008 No. 583".

The employment is used a huge number of calculation schemes between the employer and the employee. Salary is one of them, but not the only one. What are there still, what are their advantages and disadvantages?

Whether options

Employers can easily get confused themselves and confuse their employees, without understanding, for example, in the difference between the rate and salary. Of course, any option can be called salary and not understand what it consists of, but will it be right? Much smarter think about what affects the amount of income, and what - no. Perhaps for the performance of some duties worth asking the authorities about raising the salary? So it is simply necessary to understand the intricacies of the terms associated with paying.

Options are actually not so much. There are tariff, confusing and mixed labor. In turn, the first is also divided into different types:

• a piece of form at which it is possible to objectively evaluate labor indicators by establishment, for example, there are different calculation schemes based on the functionality and factors important for performance. Thus, the salary may depend on the results of the work not only one person, but also, for example, groups;
• weaving form at which labor payment depends on the qualifications of the employee and the time spent. Also implies various calculation systems.

As for confusing and mixed varieties, as a rule, they do not imply specific indicators and results of employees, while assessing their participation in the production process in terms of performance. In any case, the calculation scheme must be as simple as possible and transparent. After all, the employer is interested in the fact that labor is as efficient as possible, so the dependence of the amount of money paid and spent time or effort should be completely understandable.

Salary

This is one of quite frequently used options, which refers to a tariff variety. It is successfully applied for quite a long time in various fields. The salary of the employee is the unchanged part of the earnings, which is paid, provided that the month was fully worked out, that is, there were no sick leave, leave, rations, etc. In other words, it is a "solid" part of the salary, which will be accrued, even if the results Labor activity zero. The salary size is constant and registered in the employment contract, any changes are made through the signing of additional agreements with the employee.

Scope of application

Official salary is a concept that is directly associated with the state, so this phrase is similar to the Office. And everything is true, first of all, such a wage scheme applies to state employees. This category includes doctors, teachers, civil servants, military, etc. In this case, such a form of calculations between the employer and the employee is extremely convenient and predictable. For more convenience, regular schedules are even developed and showing the wage fork for people of certain professions with different qualifications.

In addition, partially scheme with salary can be applied in the sales area. In addition to a small, but permanent part of earnings, the employee receives the allowance depending on the effectiveness of its activities. For example, the employer pays him a percentage of perfect transactions and concluded contracts.

It is also worth remembering that the salary is the amount of earnings before tax retention. So it is necessary when signing the employment contract to consider that the number prescribed in it in any case does not reflect the amount of money that can be obtained by the results of work.

What makes it?

As in the case of civil servants, both in commercial organizations under salary understand about the same thing. And this part of earnings includes only the amount set by the employer. A few years ago, the salary could not be lower than the minimum wage, but the current legislation allows this - if the monthly salary is still exceeding this value. In order to achieve this, various surcharges, coefficients, premiums, etc. are used.

If we are talking about the employees of the budget sector, the qualifications, experience, district, special conditions and many other factors, and not just a position are taken into account. And then, meager, it would seem, the amount of earnings can grow several times. The salary itself can also be paid in some cases completely, for example, if the worker went on vacation or hospital. But in any case, the amount of accrued earnings at the end of the month should be under the law above the minimum wage.

The same applies to commercial structures. Interest from sales and transactions, premiums at the end of the month and other allowances are designed to make work on the fact more highly paid. Initially, the salary does not include this.

Difference from the bid

In the understanding of most orders between these two terms, there are no fundamental differences, but it is not. The rate is a complete salary without tax deductions, but with already applied coefficients, premiums and premiums. It is much closer to the fact that the worker really sees as his income. Another thing is salary - in this case, synonym. It is easy to get confused, but it is better not to do this, because the difference between two amounts linked behind these terms may be huge.

Benefits and disadvantages of salary

At the same time, such a form of calculations entails difficulties for accountants. Instead of accrualing and conducting the same amounts, they have to constantly update the data on the allowance for the earnings of certain employees.

For the workers themselves, the salary is also not always a convenient scheme, even with good and regular prizes, primarily it concerns commercial companies. It is impossible to plan spending for a long time, since the calculation of earnings in the following months is somewhat difficult. There are still so-called seasonal decides of business activity when the salary can be very small. On the other hand, having worked well, we can expect a very high score from the employer, and in the monetary equivalent.

Among some employers, the practice of illegal change in the size of the salary is common - simply by order of the Director of the Amendments to the staffing schedule.

Typical situations:

1. the leadership came to the conclusion about the ineffectiveness of "naked" salaries and decided to divide outdated salaries into two parts: permanent (percent of EDAC 50 from the former salary) and earned premium,
2. the worker is accepted to work with a trial period, while at the time of testing it is established by a small salary, and on the "post-test" time - large,
3. guide increases salary to the best employees,
4. etc.

The law requires ...

In all cases, before changing the salary, you must carefully read Art. Art. 57, 72, 22, 132 of the Labor Code of the Russian Federation:

Mandatory for inclusion in the employment contract are the following conditions:

terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, surcharge, surcharge and incentive payments);

Changes in the conditions of the employment contract defined by the parties ... allowed only by agreement of the parties to the employment contract, except in the cases provided for by this Code. The Agreement on Changes to the Terms-specific Terms of Labor Conducts in writing. "

The employer must:

ensure employees equal to pay for the work of equal value ... »

The salary of each employee depends on its qualifications, the complexity of the work performed, the number and quality of the expended labor and the maximum size is not limited.

Whether no discrimination is prohibited when establishing and changing the wage conditions "

Only by the will of two sides

Thus, "wage conditions (including the size of the tariff rate or salary (salary) of an employee, surcharge, surcharges and incentive payments)" are mandatory conditions for the employment contract. To change them unilaterally, the employer is not entitled (Art. 72 of the Labor Code of the Russian Federation), including unacceptable in order to lead the leadership of unimproving the big salary to a small and a prize. Unilaterally employer and increasing the salary is not entitled. If the employer wants to change the feasibility of payment, he must offer an employee to sign an agreement on changing the working contract defined by the parties.

Labor value

However, it should be borne in mind that if you register in such an agreement that the salary simply decreased or simply increased to such a sum, not the fact that such an agreement will be legal.

When changing the size of the salary, it is necessary to take into account the provisions of Art. 22 and art. 132 TK RF.

Those. For example, cashier performed 10 official duties prescribed in its employment contract and the job description. For this he received a salary of 10 thousand rubles.

If you conclude an agreement that its salary will decrease and will be 8 thousand rubles, then such an agreement cannot be recognized as legitimate. After all, it will violate Art. 22 of the Labor Code of the Russian Federation on equal payment for the work of equal value. See, the number of duties has not changed, the same 10 duties as before. It means that labor remains the same "value", the qualification of the employee has not changed (Art. 132 of the Labor Code of the Russian Federation). Only before the employee received 10 thousand for this work. rubles, and now for him, 8 thousand rubles. Those. Art. 22 violated.

And how should it be done to succeed? It was necessary in agreement to the Agreement to write that the number of employee duties decreased (value, quantity and quality of labor then decreases), therefore, the salary decreases. Or decreased duties and working time established incomplete.

If you increase the salary by the will of the kinder guide (not because of inflation or improve the skills of the employee), then it should be treated similarly. To write in the agreement to the Agreement that the employee becomes more duties (value, quantity and quality of labor increases then), and the salary increases. If you just increase the salary, without increasing the scope of the employee's responsibilities, then the question will stand: what did not be paid before, once for the same work paid less? And if with such a question, the employee will appeal to the court or the Siberianity? Employers are nothing, so it should be a little diligence in the trifles.

Ocland growth after testing

As for workers who have successfully passed the test, then due to success, it is also possible to improve the salary too. After all, according to the employment contract and the job instruction, a worker continues to perform the same amount of labor of the same quality. If the parties are desired, the test worker and the employer can sign an agreement towards the employment contract that several new duties are entrusted to the employee, and its salary increases. Some employers also use the option: for the time of testing the employee take at part time, and after the successful passage of the test by agreement of the parties, the employee begins to work under full working hours. Accordingly, the salary increases in proportion. In this case, labor increases.

Increase salary chosen

In some companies, salaries increase their chosen for the fact that they are the relatives of the director or drifts of labor. At the same time, the following plan is often allowed. There are two cashiers in two couss companies. They have the same responsibilities according to the employment contract and the official instructions, the same working time, the same name according to a staffing schedule. Those., According to the documentation, they fulfill the same work. Therefore, to increase the salary of only one of them will be illegal. You need to raise both. If there is still a need to allocate one of them, it is worth adding or changed the list of its duties compared to another employee and rename the position (it is unacceptable that various duties sets are in the same name).

Do not forget to acquaint an employee under signature with changes made to the job description, and reflect reforms in the staff schedule.

LLC "Consulting Company" Strategy "

Salary is the amount of money remuneration, which is initially offered to the employee when receiving a position and is necessary for calculating the final amount. The salary is fixed in the employment contract of a new employee, as well as in the order when admission to work. This indicator is the basis for further counting other indicators.

The salary is the value of the money remuneration that the employee is issued "on the hands" after taking into account all the premises and hold. When calculating the salary, the amount of the salary is used. Various bonuses are added to it, for example, for good fruitful work (these payments are variables, as they can be, and may not be, depending on the results achieved established by the organization itself); various surcharges for work in the evening, night time, on holiday and weekends; Compensation, for example, "for harm" in production. Also, the employer himself may pay extra for long service, combining several posts, frequent business trips. In addition, there are northern and district coefficients, for those workers who work in the extreme north and equal areas to it. On the other hand, NDFL is subtracted from the savings sum, various deductions for damage to property and more.

Differences of salary and salary

What is the difference between salary salary? The most important difference between them is the counting of one indicator on the basis of the other. That is, there is a basic salary of each particular position according to a staffing schedule, and the salary is calculated, based on this indicator and all allowances, as well as deductions that are regulated by law in Russia.

The salary amount is immediately fixed in the documents as soon as a person is arranged to work, the salary is calculated after the month of work in the organization (or other, previously agreed period), or when dismissal.

The amount of salary is fixed, and is reflected in the staffing of the organization. Salary is calculated based on the salary amount. On the other hand, the salary does not affect the size of the salary.

Thus, both salary is a fee for labor. But, the salary is the value constant and fixed, and the salary is a variable and depends on many factors: qualifications, work experience, working conditions, quality of work, and so on. Sometimes the salary amount and the amount of salaries coincide, but in most cases the salary is only part of the salary (sometimes ½ of salaries and even less).