II. Determination of official salaries and sizes. How does the salary increase work?

- this is the minimum fixed amount of payment for labor, and you need to understand that such payment cannot be standardized. Typically below official salary The employer simply does not have the right to pay his employee for the time actually worked.

However, one should not confuse the official salary with the total size wages. The latter will always be higher due to the presence of various types of additional and compensation payments.

Where is the official salary applied?

In the process of calculating the minimum wage today, two basic concepts are used:

Job salary.
Tariff rate.

As a rule, the use of official salaries as the minimum level of payment is advisable in cases where it is impossible to establish objective criteria for the work performed by an employee. This payment system is used for engineering, economics, legal, and most technical specialties.

At the same time, in order to correctly establish gaps between various professional groups of highly qualified specialists, to establish “forks” and gaps between official salaries, the following are taken into account:

complexity of the actions performed;
the scope of obligations assigned to a particular employee;
requirements for the quality of the final result;
the required (usually minimum) qualification level of a potential employee.

To assess the complexity of the work, the employer will have to take into account the availability of high-tech equipment, tools, and the complexity of existing technological processes, the multiplicity of actions performed, the level of independence of the specialist during decision-making, as well as the degree of responsibility for the final result.

The process of estimating the amount of work that needs to be done takes into account not only the physical energy required, but also the amount of mental energy required. All calculations are performed based on normal duration working hours during which the employee will be required to perform the functions assigned to him.

Regarding the requirements for the final result - the higher they are, the greater the degree of expenditure of physical and mental energy, the need to be extremely attentive, careful, and perform additional verification actions before the final work is submitted for inspection. Not surprisingly, the higher the level of such costs, the more compensation the employee will want.

Almost all employers try to hire a “ready” qualified specialist with education, work experience, and honed skills. They are ready to pay well for this right away. The main thing is that the potential applicant meets the requirements of his employers.

Remember, the official salary, as the minimum wage, is used in cases where it is not possible to evaluate and objectively compare the quantity, quality, and complexity of work.

Relationship with wages

How does salary compare to salary?

Salary is not the whole thing, but only its component part. You need to understand that at the legislative level, the classic wage structure consists of three main elements:

Basic pay. In fact, this is the official salary due to the employee or the tariff rate calculated for the period of work. The employer has no right to pay its employees below the basic level of remuneration (minus taxes).
Compensatory pay level. This category includes all payments due to an employee for additional work, atypical working conditions that differ from normal ones, payment for performing one’s duties in difficult climatic and weather conditions, as well as other payments provided for by legislative and local documents.
Incentive payments. This includes all the “goodies” with which the employer cajoles his employees, encouraging them to conscientiously fulfill and exceed various planned indicators. Usually these are monthly, quarterly, one-time bonuses, various allowances, additional payments, and other rewards.

As a rule, in order to encourage an employee to effectively perform the tasks assigned to him functional responsibilities, employers are trying to widen the gap between the base salary and the incentive and compensation payments due to the employee.

Typically, this approach is focused on the final result (for example, in the legal field, when a premium is paid for a won case). In such companies, the official salary can be 20–25% of the final salary level.

At the same time separate categories workers are initially highly in demand and highly paid. They don’t need to prove anything, chase somewhere, defeat anyone. The main thing is that everything is done systematically.

Such employees include, for example, programmers and IT workers. In their case, the official salary is about 90% of the total salary.

Remember, specific salaries, rates, remuneration systems, and a variety of incentive payments are usually established by the employer through a collective agreement.

Calculation procedure

How are official salaries determined?

Even taking into account the factors listed above, establishing specific salary ranges is quite labor-intensive and complex. Especially in organizations that have a multi-stage management system. Typically, in order to distribute salaries by rank, some preparatory steps are required.

First you need to determine the general level of the wage fund that the company allocates to its employees. From this fund you then need (usually done by calculation) to allocate the amount cash based on an average monthly basis, which will need to be paid to employees as official salaries.

To do this, the availability of compensation and incentive payments is calculated using the existing system. You will also need to calculate the average salary level.

At the next stage, it is necessary to “decompose” the available number of employees different levels according to their ranks, starting with the first leader in the form of a pyramid, which will grow downwards.

Using simple calculations, you can calculate the amount of money for each rank, and then simply divide it by the number of required employees at each rank and, thus, set the average salary level.

After this, it is advisable to introduce “forks”, which are small deviations up and down from the average value of the calculated salary. Thus, in the future you will have the opportunity, even in the same position, to stimulate or punish employees with the same level of qualifications.

Remember, any calculation of official salaries must be based on the economically justified size of the wage fund, the balanced structure of the organization, and also provide for a certain reserve if something needs to be adjusted.

We must not forget that the company’s salary fund usually ranges from 20 to 90% of the total cash turnover. Therefore, the calculation of official salaries should be approached with the utmost seriousness, so as not to become bankrupt after the first working month.

In this case, the salary is calculated without taking into account the need to pay taxes. They will have to be paid either from the body of the salary (if nothing else is planned to be calculated), or from the general level of wages received by the employee.

How are salary bonuses calculated?

Calculation of bonuses to official salary

Considering that the total salary includes salary, which is its constant part, the calculation of other components is usually carried out as a percentage of basic salary. This means that compensation or incentive payments will directly depend on the level of official salary.

For example, if the total bonus to employees is set at 10% of the official salary, then an engineer with a salary of 10,000 rubles will receive a 1,000 ruble bonus, while an engineer with a salary of 15,000 rubles will receive 1,500 rubles.

In some cases, compensation and incentive payments may be a fixed amount. For example, pay for the traveling nature of work and travel allowances are in most cases the same for all employees, regardless of position.

At the same time, if monetary bonuses are provided for awards (for example, certificates, medals, badges, etc.), they will also be the same for all employees of the company.

The most commonly used payments, calculated as a percentage of the official salary, include:

monthly, quarterly bonus;
bonus for labor intensity;
regular monthly incentive payments for length of service (devotion to the company);
additional payments for temporarily performing the work of an absent colleague;
various regional coefficients.

Fixed payments are applied in the following cases:

the traveling nature of the work is paid (one type of work, regardless of rank and position);
fixed bonus for work performed;
payments for holidays;
rewarding awarded employees with the same awards.

Remember, a fixed or percentage amount of additional salary payments for a certain job is established by the terms of the collective agreement within the limits of the existing wage fund.

Differences between tariff rate and salary

Although the tariff rate and salary are considered the minimum guaranteed monetary payments for labor, they have certain differences. The tariff rate is established for blue-collar occupations where it is possible to clearly regulate the quantity and quality of labor and the final result.

The official salary is set based on the monthly period of work, while the rate is calculated per hour of work. When performing work with different skill levels, the rate level may change (increasingly).

If a tariff rate is applied, all incentive payments can be calculated based on the actual level of the minimum payment (the summed number of rates for standard hours per month) or the calculated tariff rate (the rate is multiplied by the monthly standard hours of work).

The tariff rate can be “tied” to the volume and quality of work performed, while the salary is the minimum guaranteed payment that a full-time employee will receive for the reporting period.

Remember, application tariff rates carried out to ordinary work categories, where it is possible to clearly calculate the quantity and quality of work performed.

Salary, salary, compensation, bonus, allowances: what is the difference, find out in this video:

Form for receiving a question, write yours

Our organization pays the employee 2/3 of the official salary due to downtime. The employee works in the Ural region. When paying for downtime, is it necessary to accrue the Ural coefficient for 2/3 of the salary?

The size of the regional coefficient and the procedure for its application for calculating wages of employees of organizations located in the regions of the Far North and equivalent areas are established by the Government of the Russian Federation (Article 316 of the Labor Code of the Russian Federation). However, the corresponding regulatory legal act has not yet been adopted. Before its publication, previously approved regulatory legal acts, including documents former USSR(Article 423 of the Labor Code of the Russian Federation). As Rostrud noted in Letter No. 946-6 dated June 23, 2006, they can be used only to the extent that they do not contradict the Labor Code.

The regional coefficient is added to wages without any limitation maximum size. The salary on which this coefficient is calculated includes all payments in favor of employees that are in the nature of wages, including remunerations for length of service and remunerations based on the results of work for the year.

The salary on which the regional coefficient is calculated does not include the amounts of the following payments in favor of employees:

— bonuses for work experience in the regions of the Far North and in areas equated to the regions of the Far North, in the Arkhangelsk region, the Komi Republic, in other regions and localities where, in accordance with current legislation, the establishment of wage supplements is provided;

Average earnings (in this case, the regional coefficient is already taken into account when calculating average earnings);

Field allowance;

Material assistance (this is explained by the fact that this payment is not classified as wage payments for which a regional coefficient is calculated, although in some cases a coefficient is still calculated for material assistance);

Bonuses that are one-time in nature and paid not from the wage fund;

Rewards for inventions and innovation proposals;

Other payments not attributable to wages in accordance with the established procedure.

Amounts of payment for downtime relate to payments for wages (wages), and therefore it is necessary to accrue a regional coefficient on them. The above applies only to those amounts of downtime payment that, in accordance with Art. 157 of the Labor Code of the Russian Federation are calculated in an amount that is a multiple of the official salary (two-thirds of the salary, etc.).

If the amounts of idle time payment are calculated based on the employee’s average earnings (two-thirds of the average salary, etc.), the regional coefficient should not be calculated on them. This is explained by the fact that the amounts of the regional coefficient will be taken into account when calculating average earnings.

ensuring prestige and attractiveness teaching profession;

ensuring equal pay for work of equal value, including when establishing salaries (official salaries), wage rates, compensation and incentive payments;

non-discrimination - differences, exclusions and preferences not related to business qualities and the results of the labor of employees, as well as the results of the activities of organizations.

2.2. One of the directions for achieving these goals when establishing a wage system is to streamline the wage structure of the organization’s employees, ensured by redistributing funds intended for wages (excluding regional coefficients and percentage bonuses to the wages of persons working in the Far North and equivalent areas) so that at least 70 percent of the organization’s wage fund is allocated to establish salaries (official salaries) and wage rates for workers.

2.3. In order to ensure guarantees for wages in the wage structure of employees of organizations in accordance with Section VIII of the Uniform Recommendations to Government Bodies of the Subjects Russian Federation, organs local government recommended:

Establish minimum official salaries, minimum wage rates for employees of organizations according to the qualification levels of professional qualification groups (hereinafter referred to as PQG) for positions of educational workers, approved by order of the Ministry of Health and Social Development of Russia dated May 5, 2008 N 216n;

Establish minimum wages, minimum official salaries for other categories of employees of organizations according to the relevant qualification levels of the PKG, approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of labor;

Establish salary amounts (official salaries) depending on the complexity of the work - for the professions of workers or positions of employees not included in professional qualification groups;

Do not allow the establishment of different salary levels (official salaries), wage rates for positions included in the same qualification level of the PKG, as well as the establishment of salary ranges (official salaries), wage rates according to the qualification levels of the PKG or according to employee positions with equal difficulty of work.

In addition, paragraph 33 of the Uniform Recommendations stipulates that when developing regulatory legal acts on the remuneration of employees of institutions, government bodies of the constituent entities of the Russian Federation and local governments do not have the right to establish different amounts of increases for positions of employees included in the same qualification level of the PKG. coefficients for salaries (official salaries), wage rates, and also establish reducing coefficients for employee positions formed in PKG positions, whose occupation requires availability higher education, in case of hiring a person who does not have a higher education for such a position.

2.4. Remuneration teaching staff, for which clauses 2.1, 2.2 of Appendix No. 1 to Order of the Ministry of Education and Science of Russia N 1601 establish the duration of working hours, it is recommended to carry out on the basis of official salaries, the sizes of which are established by the organization not lower than the minimum official salaries for the qualification levels of the PKG

2.5. Remuneration for teaching staff, for whom clauses 2.3 - 2.8 of Appendix 1 to Order of the Ministry of Education and Science of Russia N 1601 provide for hourly standards pedagogical work per wage rate per week (per year), it is recommended to carry out on the basis of wage rates, the amounts of which are established by the organization not lower than the minimum wage rates for the qualification levels of the PKG, established by government bodies of the constituent entities of the Russian Federation, local governments.

The sizes of wage rates, along with the norms of hours of teaching work per wage rate per week (per year) are calculated values accepted for calculating the wages of teaching staff per month, taking into account the volume of pedagogical work or educational (teaching) work established by the organization per week (per week). year).

2.6. Official salaries, wage rates for teaching staff, managers structural divisions and employees from among educational and support personnel are established by organizations according to the qualification levels of the PKG positions of educational workers (Order of the Ministry of Health and Social Development N 216n).

Salaries (official salaries), wage rates are fixed amounts of remuneration for employees of the organization for the performance of job responsibilities provided for in employment contracts, job descriptions developed taking into account the relevant qualification characteristics, excluding compensation, incentives and social payments, and for teaching staff for whom norms for hours of teaching work or educational (teaching) work are established at the wage rate - without taking into account the actual volume of pedagogical work and (or) educational (teaching) work.

2.7. When determining the size of official salaries and wage rates for teaching staff, it is recommended to take into account the obligations accepted by the educational organization to increase the level of wages of teaching staff, indicators of increasing the efficiency and quality of education, stages of transition to effective contract, in terms of the ratio of the average monthly salary of teaching staff in state and municipal educational organizations to the average monthly salary in a constituent entity of the Russian Federation, in accordance with Government Order No. 722-r.

When registering an employee at a new place of work, a certain remuneration scheme is established between the employer and the employee, the obligatory part of which in the lion's share of cases is the official salary.

Today we will talk about what the official salary is for, on what principle it is calculated and whether it can be changed.

Coefficients for calculating official salaries

According to labor legislation official salary is a fixed payment amount labor activity for the performance of their own official duties. The official salary cannot include social, incentive or compensation payments.

The Labor Code of the Russian Federation defines the basic salary as the wage rate of an employee of the state or municipal organization carrying out the professional activities of a worker or employee without taking into account additional payments.

Thus, established at the state level, it forms the basis for establishing the salaries of employees.

The salary of any employee directly depends on many factors, including:

specialized education;

qualification;

work experience.

Attention! The official salary is a fixed amount of remuneration, established depending on the position held by the employee, qualifications, specialized education and length of service at the given enterprise.

The amount of remuneration for the labor activity of employees is established based on salary charts, which are developed at the level of an organization or an entire industry:

Industry schemes are used to determine the salaries of employees of organizations financed from budgetary sources.
Salary schemes approved at the level of firms financed by own funds, are accepted indicating the nomenclature of specialist positions and the corresponding salary amounts.

The salary schedules for both groups may indicate a salary range, called a salary range.

Establishing minimum and maximum wages makes it possible to determine employee salaries individually, based on their qualifications, work experience, volume of work performed and business qualities.

The level of professionalism of both specialists and workers is determined by gradation into categories, due to which employee salaries are differentiated. Most organizations are characterized by a three-stage gradation.

According to labor legislation, the wage provision may provide for the establishment personal increasing coefficient:

by position;
for length of service ().

If an increasing coefficient is established, the amount of upcoming payments is determined by mathematically multiplying the salary by the coefficient.

Personal increasing coefficient may be assigned taking into account:

vocational training;
complexity of the work performed;
employee's degree of responsibility.

The decision on the bonus is made by the head of the enterprise in relation to each employee individually.
Longevity coefficient can be established for employees depending on their overall professional experience at a given enterprise.

How does the salary increase work?

A salary supplement is an additional payment professional activities, calculated based on:

established tariff rates;
official salaries;
piece rates.

Attention! Information about the employee’s bonus must be reflected in the employment contract as conditions for payment for work activities.

Salary supplements are of two types:

mandatory;
optional.

Mandatory Allowances are additional payments established for the performance of certain job duties. For example, additional payment for a shift work schedule or work in an area with a special climate.

If an employer wishes to establish a bonus for an employee in the absence of conditions for establishing a mandatory additional payment, then such a bonus will be considered personal and it is installed on an individual basis.

A personal allowance can be established for employers for:

employee's work experience;
professional excellence;
working with trade secrets;
knowledge of a foreign language;
academic degree;
work results.

The bonus can be set as a fixed amount (for example, 1000 rubles to the salary) or as a percentage (for example, 15% of the salary).

In any case, the amount of any additional payment must be reflected in the employment contract. In some cases, it is permissible to refer to a document defining the procedure for calculating a personal bonus to an employee’s salary.

Unique order to change (increase) official salary

A change in an employee's salary can be initiated by a memo indicating the reasons for the change in salary. If the salary is subsequently reduced, the wishes of the line manager will not be taken into account.

Reasons for increasing the salary may be:

systematic overfulfillment of the plan;
advanced training;
successfully completed certification;
extensive work experience.

In addition, salary increases may be initiated as a result of changes in job responsibilities.

To raise the issue of a salary increase:

The employee’s manager must provide his superiors with memo with information about the reasons for increasing the salary of your subordinate.
Subsequently, the document must be agreed upon with an authorized person or director of the organization.
After the salary increase is approved, the HR department employee must prepare a unique order to adjust the salary portion of the employee’s salary, as well as to make adjustments to the staffing table.
In addition, all changes must be reflected in the employment contract. To do this, it is necessary to prepare an additional agreement, which will subsequently be signed by both parties.
If an agreement of any kind is reached, a unique order is drawn up to change the official salary and an additional agreement to the employment contract.

Since this order does not have a form approved at the legislative level, any institution has the right to draw it up in a free format on the company’s letterhead. It is extremely important that the order reflects the following data:

information about the enterprise;
order details;
the city or town where the order was drawn up;
date of document preparation;
changes in working conditions;
argumentation of the need to change the official salary;
signatures of the parties.

Thus, the final version of the order to change the salary official will look something like this:

Organizational and legal form of the company
"Name"

ORDER No. (order number)

about a salary increase (employee's name in the dative case)

In connection with (reason for salary increase, for example: improvement quality indicators/ change staffing table/ expansion of functionality) I ORDER:

Set (position and full name of the employee) official salary in the amount of (new salary amount in figures and words) rubles from (date of salary change).
The chief accountant (full name of the accountant) must ensure timely payments of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it, as well as monitor the correctness of execution of all personnel documents.
The HR department inspector (full name of the HR department employee) makes changes to the staffing table (date and number of the staffing table), setting the salary for the position (position name) in the amount of (amount of the new salary).
The HR department inspector (full name of the HR department employee) prepare an additional agreement for employment contract(date and number of the employee’s employment contract) with (full name of the employee) on the establishment of a salary in the amount of (amount of the new salary) with (date of salary change).
The inspector of the HR department (full name of the HR department employee) familiarizes himself with this order (full name of the employee) against signature.

Reason: (name, date and number of the document that initiated the salary increase, for example: memorandum from the head of the department / order to amend the staffing table)

General Director (company name) (full name)_______________(signature)__

I have read the order (full name of the chief accountant)_________________ (signature) __
I have read the order (full name of HR department employee)___________ (signature) __
I have read the order (employee's full name)___________________________ (signature) __

Changes in the terms of payment for professional activities will come into force immediately after the documents are signed by both parties.

The main thing to remember is that no matter how the terms of payment for work change, if any agreement is reached, an order and an additional agreement to the employment contract on changing working conditions must be drawn up between the parties. Without this documentation, the change to the salary portion will be considered invalid.

2.2. Recommended salaries for workers in general industry positions of managers, specialists and employees based on the classification of the positions they occupy as employees to the PKG, approved by order of the Ministry of Health and social development Russian Federation dated May 29, 2008 N 247n “On approval of professional qualification groups for industry-wide positions of managers, specialists and employees”:

	Job titles	Official salary, rub.
	Professional qualification groups for general industry positions of managers, specialists and employees
	"General industry positions of second-level employees"
	Household Manager
	Professional qualification group "General industry positions of third-level employees"
	Accountant, legal adviser, economist, labor protection specialist, document specialist, specialist, human resources specialist
	Software engineer (programmer), electronics engineer (electronics), leading specialist
	Chief specialist
	Deputy Chief Accountant

Recommended salary levels for workers based on the assignment of the positions they occupy to the PKG, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated May 29, 2008 N 248n “On approval of professional qualification groups of industry-wide professions of workers”:

	Job titles	Official salary, rub.
	Professional qualification groups of general industry professions of workers
	Professional qualification group "General industry professions of second-level workers"
	Car driver

	Job titles	Official salary, rub.
	Positions of managers, specialists and employees not assigned to professional qualification groups
	Deputy Head of Department
	Deputy Head of Branch
	Head of Department
	Chief accountant
	Deputy Director, Head of Branch
	Director

2.3. If employees of the Institution have qualification category It is recommended to set the official salary (salary) taking into account increasing factors to the official salary (salary):

	Name of the increasing coefficient	Size of the increasing factor (%)

	Increasing coefficient to salary for 2nd qualification category
	Increasing coefficient to salary for 1 qualification category

2.3. The official salary (salary), applied to it by an increasing coefficient for the qualification category, can form a new official salary (salary), on which the payments provided for in this approximate provision are accrued.

2.4. In order to attract and strengthen the staff of the Institution, young specialists are recommended to establish an official salary (salary) increased by 3 percent before receiving a qualification category, for a period of no more than the first 2 years of work after graduation.

2.5. Establishing and changing the amount of an employee’s official salary (salary) is formalized in an employment contract, additional agreement to the employment contract, by order of the director of the Institution.