What is it made of and how is it formed? Payroll in a budgetary organization Payroll transactions in a budgetary institution

04.11.2020

April 09

Based on Art. 144 of the Labor Code Russian Federation(hereinafter referred to as the Labor Code of the Russian Federation) wage systems for employees of state and municipal institutions are established:

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

The system of remuneration for employees of state and municipal institutions is established taking into account professional qualification groups and criteria for classifying the professions of workers and positions of employees as professional qualification groups, as well as taking into account state guarantees for wages.

The system of remuneration and incentives for work, including an increase in pay for work at night, weekends and non-working holidays, overtime work, etc., are established by the employer, taking into account the opinion of the trade union body of the organization.

In accordance with Art. 8 and 9 of the Labor Code of the Russian Federation, when developing a system of remuneration and material incentives (bonuses), the following should be taken into account:

The terms of payment for the work employment contract, cannot be worsened in comparison with those established by the Labor Code of the Russian Federation, laws, other regulatory legal acts, a collective agreement, agreements;

The terms of remuneration determined by the collective agreement, agreements, local regulations cannot be worsened in comparison with the established ones.

Labor Code of the Russian Federation, laws and other regulatory legal acts.

The wage system is a set of standards by which differentiation is carried out wages workers of various categories depending on:

From the complexity of the work performed;

Working conditions (including those deviating from normal);

Natural and climatic conditions in which the work is performed;

Intensity of labor (combination of professions, etc.);

The nature of labor.

The main standards that form the system of remuneration of employees of the public sector include: unified tariff and qualification reference books, on the basis of which the tariffing of work and the establishment of salaries for specialist workers, rates for the professions of workers, salary schemes for executives and labor standards.

Basic salaries (for specialists and employees), basic wage rates (for workers) for professional qualification groups of public sector employees are established by the Government of the Russian Federation (Government Decree No. 583 of August 5, 2008) and the relevant Orders of the Ministry of Health and Social Development of the Russian Federation.

In institutions, a time-based form of the remuneration system is used, in which wages for public sector employees are determined in accordance with their qualifications and the amount of time worked. When using a simple time-based form of remuneration, the actual hours worked are paid on the basis of official salaries of managers, deputy heads and chief accountants, salaries of specialists and employees, and rates of workers' professions. Depending on the method of accounting for working time, monthly rates (salary), daily and hourly tariff rates are used. The amount of wages of an employee for whom a monthly rate (salary) is established does not depend on the number of working hours or days in a particular month. If all days in the billing period are fully worked out, wages are charged in the amount of the monthly tariff rate (salary).

The amount of remuneration of employees for whom a daily or hourly tariff rate is established depends, respectively, on the number of working days or hours actually worked during the billing period.

Time wages can be used in combination with the bonus system adopted in the institution in accordance with the regulation on bonuses, which establishes the source of bonus payment, specific indicators and conditions for accruing bonus amounts to employees.

In accordance with Art. 133 Labor Code of the Russian Federation dimensions tariff rates(salaries) cannot be lower than the statutory minimum wage, which is provided by financing the corresponding level of budgets.

The minimum wage (SMIC) is the amount of monthly wages established by federal law for the work of an unskilled worker who has fully worked out the norm of working hours when performing simple work in normal working conditions. The amount of the minimum wage does not include compensatory, incentive and social payments.

The structure of the wage system for public sector employees is formed from two of its components:

a) base salary, including:

General part: official salaries for managers, salaries for specialists and employees, rates for the professions of workers, established by the head of the institution on the basis of the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity (professional qualification groups), taking into account the complexity and volume of work performed; )

Compensatory payments under labor legislation, established to salaries (official salaries), wage rates of employees for the relevant professional qualification groups as a percentage of salaries (official salaries), rates or in absolute amounts;

Increasing coefficients (surcharges for complexity, objectivity, priority, category of work, etc.);

Surcharges for the presence of honorary titles, state awards, etc.

The source of covering the basic part of the wages of public sector employees for state-owned institutions is the budget estimate, budget list, limits of budget obligations according to the KOSGU code 211.

For budgetary and autonomous institutions - budget subsidies to cover the costs associated with the implementation of the state (municipal) task;

b) incentive part of the salary including:

Payments for intensity and high performance;

Payments for the quality of work performed;

Payments for continuous work experience, for length of service;

Bonus payments based on performance.

The amount and terms of incentive payments are established by collective agreements, agreements, local regulations (Regulations).

The sources of covering the stimulating part of the wages of public sector employees are: for state institutions - the limits of budget obligations (budget appropriations); for budgetary and autonomous institutions - funds from income-generating activities, as well as funds from state non-budgetary funds (including CHI funds) for all types of institutions.

The main tasks of accounting for wages are accurate accounting of the personnel of employees, the hours worked by them and the amount of work performed; correct calculation of wages and deductions from it; accounting of settlements with employees of the institution, the budget, social insurance bodies, compulsory medical insurance bodies and the Pension Fund of the Russian Federation, as well as control over rational use labor resources, wage fund and the correct assignment of accrued wages and charges for social needs to the relevant accounting accounts.

In the process of calculating and paying wages, it is necessary to be guided by the legislative and regulatory acts of the civil, tax and labor legislation of the Russian Federation, local regulations developed by institutions, as well as labor contracts concluded with each individual worker institutions.

When organizing wages in institutions, attention is paid not only to the correctness of the calculations, but also to the accuracy of the execution of primary documents that serve as the basis for settlements with employees of the institution, drawn up in the prescribed form and containing all the necessary details.

The calculation algorithm that reflects the procedure for payroll operations and payroll accruals includes the following steps:

Calculation of amounts for wages and other payments to employees of the institution and reflection on accounting accounts;

Deductions from wages;

Accruals on payments made in favor of employees of the institution (insurance contributions to state non-budgetary funds);

Getting cash Money for wages and other payments at a bank branch and through bodies organizing cash service(Treasury Department);

Issuance of wages;

Deposition of wages.

Accounting for settlements with public sector employees on wages, as well as other payments, is carried out on accounting accounts 030211000 “Payroll”, 030212000 “Calculations on other payments” in the following order:

The accrual of wages for the costs of the institution, covered by the relevant sources of financial support, is made on the basis of primary accounting documents (sheet of accounting for the use of working hours, piece work orders, records of work performed, etc.):

Debit 140120211 "Wage expenses" - when calculating the basic and incentive part of wages by state institutions at the expense of limits of budget obligations,

410960211 "Cost finished products, works, services" - in the calculation of the basic part of wages for employees of the main personnel of budgetary and autonomous institutions at the expense of subsidies for the implementation of the state (municipal) task,

410980211 "General business expenses" - when calculating the basic part of wages for employees of AUP and MOP of budgetary and autonomous institutions at the expense of subsidies for the implementation of state (municipal) assignments,

210960211 "The cost of manufacturing products, performing work, services" - when accruing the incentive part of the wages of the main personnel of budgetary and autonomous institutions at the expense of income-generating activities,

210980211 "General business expenses" - when accruing the incentive part of wages to employees of AUP and MOP of budgetary and autonomous institutions through income-generating activities,

710960211 "The cost of manufacturing products, performing work, services" - when calculating the wages of the main personnel of budgetary and autonomous institutions at the expense of compulsory medical insurance,

710980211 "General business expenses" - when calculating the incentive part of wages for employees of AUP and MOP of budgetary and autonomous institutions at the expense of compulsory medical insurance.

Credit

Calculation of additional payments and compensations to employees of institutions in accordance with the legislation of the Russian Federation:

Debit 040120212 "Expenses on other payments",

010960212 "The cost of manufacturing products, performing works, services"

Credit 030212730 "Increase in accounts payable for other payments";

Deductions from accrued wages, other payments to employees of the institution in the prescribed manner under the law (income tax individuals, in court according to writ of execution), as well as deductions based on statements of employees:

Debit,

030212830 "Reduction of accounts payable for other payments"

Credit 030301730 "Increase in accounts payable for personal income tax",

030403730 "Increase in accounts payable for deductions from wages."

In accordance with Art. 137 of the Labor Code of the Russian Federation, deductions from the wages of employees on the initiative are allowed)

administration of the institution, which are subject to reflection in accounting in the following order:

Withholding unused and not returned in a timely manner accountable amounts (advance report, documents confirming the expenses incurred):

Debit 030211830 "Reduction of accounts payable on wages"

Credit 020800660 “Reduction of settlements with accountable persons”;

Withholding for property damage

(Labor Code of the Russian Federation, art. 238 - 248, agreement on liability, the employee's application for deduction from wages, the manager's order for the recovery of material damage, the court decision):

Debit 030211830 "Reduction of accounts payable on wages"

Credit 020900660 "Reduction of settlements for damage to property";

Deduction of overpaid amounts of wages to employees in the previous period due to a counting error (instruction, order of the head) - a “red reversal” account is made:

Debit

010960211 "The cost of manufacturing products, performing works, services",

010980211 General business expenses

Credit 030211730 "Increase in payables on wages";

Withholding the amounts paid for the used, but not worked leave upon dismissal from work (the order of the head to terminate the employment contract), the “red reversal” account is made:

Debit 140120211 "Wage expenses",

010960211 "The cost of manufacturing products, performing works, services",

010980211 General business expenses.

Credit 030211730 "Increase in payables on wages".

Issuance from the cash desk of the institution of wages, other payments to employees of the institution is made on the basis of payrolls and is reflected in the following correspondence of accounting accounts:

Debit

Credit 020134610 "Disposal of funds from the cash desk of the institution."

The transfer by the institution of wages, other payments to employees of the institution to bank cards is reflected in the following order:

Debit 030200000 "Settlements for assumed obligations".

Credit 130405200 "Settlements on payments from the budget with the financial authority" - for state institutions,

020111610 "Disposal of funds of an institution from personal accounts in the treasury body" - for budgetary and autonomous institutions,

020121610 "Disposal of funds of an institution from the account of a credit institution" - for autonomous institutions.

The deposited amounts of wages, other payments due to their non-receipt on the date specified in the Payrolls are reflected:

Debit 030200000 "Settlements for assumed obligations".

Credit 030402730 "Increase in accounts payable for settlements with depositors".

In accordance with the requirements of Art. 136 of the Labor Code of the Russian Federation, if the day of payment coincides with a weekend or non-working holiday, wages are paid on the eve of this day. Holidays are paid no later than three days before the start of the holiday.

Wages must be paid at least every half a month and must be paid on the day established by the internal labor regulations of the institution, the collective or labor agreement. To achieve this goal, institutions need to reflect in their local acts the forms of remuneration, and in the case of an advance payment, its size and payment period. Thus, there are ways to pay wages twice a month:

Advance payment on account of future wages and its payment at the end of the month;

Salary for the first and second half of the month.

When paying wages with an advance payment for the first half of the month, an advance is issued on account of the wages due. As a rule, the advance amount of wages is calculated as a percentage of the official salary (salary, rate) established by the local act. In this case, wages are not accrued, but the advance payment on wages is reflected and, therefore, the tax on personal income and insurance contributions to state non-budgetary funds is not required to be charged.

When paying wages for the first and second half of the month in accordance with the terms of the collective or labor agreement, the calculation of wages due to the employee for actually worked work time the amount of work performed. At the same time, it is necessary to fill in and submit to the accounting department the time sheet and other documents twice a month. This form of calculation requires additional time, so it is less common.

The system of additional payments and allowances for special working conditions includes:

Compensatory payment system;

The system of bonuses and additional payments of a stimulating nature.

Surcharges and allowances for work in special (different from normal) working conditions are of a stable personified nature, since they are paid to those employees whose working conditions differ from the generally established ones.

Bonuses are more often intended to encourage employees for solving certain specific tasks and achieving specific results and may be of a periodic nature or be one-time (one-time).

Bonuses are understood as the payment of monetary amounts to employees in excess of the established wages in order to encourage them to achieve certain results, fulfill increased obligations, etc., as well as to stimulate the achieved performance indicators.

The procedure and conditions for the application of incentive and compensation payments for state and municipal institutions are established by the relevant levels of budgets in accordance with Art. 144 of the Labor Code of the Russian Federation. Systems of incentive and compensatory surcharges and allowances may also be established by a collective agreement or determined by a provision on bonuses, which is recognized by a local act.

In institutions, the most common remuneration system provides for the payment of a bonus for the main performance results at the expense of the budget or funds from income-generating activities. From incentive bonuses provided for by the wage system, it is necessary to distinguish incentive bonuses paid as a reward for distinguished employees outside the wage system. In this case, the premium is paid

as part of the incentive for success in the work of a certain circle of employees of the institution (anniversaries, professional holidays, retirement, etc.). These bonuses cannot be considered as systemic ones, even if they are listed in the Regulations on Bonuses or other local act. The main distinguishing feature of non-systemic payments is that they are not directly related to the performance by the employee job duties and performance of the institution.

The bonus system should clearly define and link the following elements (components of the Regulations):

- bonus indicators. At the same time, bonus indicators should be specific and clearly formulated, and the performance of indicators should be easily taken into account. It is necessary that each employee accurately imagines in which cases he is entitled to receive a bonus and in what amount. The implementation of this element of the Regulation is achieved with the help of established criteria for assessing the work of employees of the institution. Otherwise, the degree of confidence of employees in the objectivity and fairness of the bonus system is reduced, which leads to a decrease in its stimulating role;

- bonus conditions. At the same time, bonus conditions perform a control function and are introduced so that bonuses for the selected indicators are not separated from other aspects of the activity of the employee of the institution that are not taken into account by the bonus indicators. A properly organized bonus system should be based on the fact that if all or part of the bonus conditions are not met, the employee does not initially have the right to receive a bonus or the bonus is calculated in smaller amounts;

- premiums. Bonuses to employees of an institution can be carried out within the framework of a wage system, and the size of the bonus can be set as a predetermined part of the basic salary or in a fixed amount of money. In the provision on bonuses (or in the section collective agreement) should specify how bonuses will be calculated. In the case of a collective bonus system, the amount of the bonus for each employee of the institution is determined taking into account his real contribution to overall results work based on a number of parameters characterizing the volume of work performed, the intensity of work, the quality of work, the level of labor organization, the business and creative activity of the employee, executive and labor discipline, etc.;

- the circle of bonus workers. The number of employees awarded according to established indicators should include employees who, through their work, have a direct impact on the achievement of a certain level of these indicators;

- frequency of bonuses. The choice of the bonus period depends on the characteristics of the organization and the specifics of the activities of the institution, the composition of indicators and bonus conditions, the established frequency of planning, accounting and reporting. Most often, bonuses are paid monthly. In some cases, when the main indicator of bonuses are the results economic activity institutions, as well as special bonus systems, promotion can be made quarterly, half a year or a year.

Payment for unworked time by state-owned institutions is made at the expense of limits of budgetary obligations, and by budgetary and autonomous institutions at the expense of subsidies for the implementation of state (municipal) assignments, which form the basic part of the salary of employees of the institution.

Time off pay includes:

Payment for annual leave: basic (Art. 114, 115

Labor Code of the Russian Federation) and additional holidays(Article 116 of the Labor Code of the Russian Federation);

Payment for vacations provided to employees who combine work with education (Articles 173 - 176 of the Labor Code of the Russian Federation);

Payment of severance pay upon dismissal, as well as payments in the amount of average earnings during the period of employment (Article 178 of the Labor Code of the Russian Federation);

Payment for downtime through no fault of the employee (Article 157 of the Labor Code of the Russian Federation);

Payment for preferential hours for students (Articles 173, 174 of the Labor Code of the Russian Federation);

Payment for additional days off provided for the care of disabled children and those disabled since childhood (Article 263 of the Labor Code of the Russian Federation);

Other cases of full or partial preservation of average earnings.

Labor legislation provides for the retention of the workplace (position) and payments monetary compensation in the amount of average earnings for hours not actually worked for the following employees:

- workers sent to business trips . At the same time, the average daily wage is paid for each working day missed due to a business trip (Article 167 of the Labor Code of the Russian Federation);

- employees elected as members of the commission for labor disputes . At the same time, the average salary is paid for the time of work in the commission (Article 171 of the Labor Code of the Russian Federation);

- employees sent for advanced training. At the same time, days of training, retraining, training in second professions, advanced training with a break from work are paid in the amount of average earnings (Article 187 of the Labor Code of the Russian Federation);

-workers who are required to medical checkup(survey). At the same time, in the amount of average earnings, the days the employee is in a medical institution for examination (examination) are paid (Article 185 of the Labor Code of the Russian Federation);

- employees who are donors. At the same time, the day of examination, the day of blood donation and the day of rest provided after each blood donation are paid in the amount of average earnings (Article 186 of the Labor Code of the Russian Federation);

- women with children under the age of one and a half years. At the same time, additional breaks for feeding a child are paid in the amount of average earnings (Article 258 of the Labor Code of the Russian Federation);

- pregnant women. At the same time, in the amount of average earnings, the time for passing a mandatory dispensary examination in medical institutions is paid (Article 254 of the Labor Code of the Russian Federation).

It also provides for the retention of average earnings for the employee in the following cases:

- at temporary transfer to another lower paying job in case of production necessity, to replace an absent employee (Article 74 of the Labor Code of the Russian Federation);

- when transferred to another permanent lower paid job(Article 182 of the Labor Code of the Russian Federation);

- when transferring pregnant women to another job that is easier and excludes the impact of adverse production factors ; when transferring women with children under the age of one and a half to another job; if it is impossible to perform the previous job, the average earnings from the previous job are retained until the child reaches the age of one and a half years (Article 254 of the Labor Code of the Russian Federation).

When determining the amount of payment for unworked time, you must:

- determine the number of days (hours) to be paid;

- calculate the average daily (or average hourly) earnings, using the rules defined by labor law(Article 139 of the Labor Code of the Russian Federation) or the Regulations on the procedure for calculating average earnings (Decrees of the Government of the Russian Federation of December 24, 2007 No. 922, of June 15, 2007 No. 375).

The choice of method for calculating the average daily (average hourly) earnings in each case is influenced by:

Purpose of payment;

The duration of the period taken as a settlement period;

Duration (in days) working week taken as normal in the calculations;

Completeness of working off the billing period (fully or not fully worked out the billing period);

The fact of accruals in the billing period of bonuses, remunerations provided for by the system provisions;

The fact of changes in salaries (rates) in the institution.

The Constitution of the Russian Federation guarantees the right to work of citizens. Every worker has every right to hope for a good assessment of his work and to receive money as a reward for it.

The organization is interested in the fact that the payment for work is understandable and fair, and also motivates workers for excellent performance official duties . The salary structure includes several parts, which we will analyze in detail in this article.

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Structure according to the Labor Code of the Russian Federation

There have been some changes in the legislation (No. 90-FZ), in particular in Article 129 of the Labor Code Russian Federation, and remuneration for this moment is a synonym.

Salary (employee's payment) is a remuneration for work, which depends on its qualification, quality and complexity.

Compensation accruals are also included in the concept of wages, including those for working in difficult conditions, as well as payments that motivate work (additional payments and bonuses).

This structure consists of the following parts (see diagram):

base (main) part;
compensation payments;
incentive payments.

Basic part determined from the main system of payment for work.

Its size cannot be less than the minimum wage.

The base part is salary base and its size is not affected by the number of sales, income received and other nuances. The base salary is determined for the period of time worked on the fact, or for the results of the work performed according to official salaries.

When a manager displays the base part of the salary, he should keep the following data in mind:

the salary of an employee can be determined based on his qualifications, the amount of work and the complexity of production tasks;
any discrimination should not be allowed during the determination of the conditions of payment for work;
payment must be in line with the work performed.

Payouts compensatory, as well as stimulants are variable share of salary, and it, in turn, depends on the conditions and guarantees of accruals for labor from a particular manager. These payments do not depend on the remuneration for the time worked on the fact, or the tasks actually completed.

Compensatory payments are characterized by the method of local regulation. To the greatest extent, this applies to motivational payments, when the basic rules are established by law. The legislation defines a list of compensation payments, and the head must pay them:

for performing tasks under certain circumstances (work in difficult conditions, with harmful substances, in areas with a specific climate);
for performing work in areas where radioactive contamination has occurred;
for work under circumstances that are not considered normal (performance of additional tasks due to the absence of another worker, work at night, or, as well as work on holidays and weekends).

The amount of compensation payments is assigned, on the basis of agreements and collective. The amount of these payments cannot be less than established by law. Along with this, the legislation defines a higher payment for the work of those citizens who work on a rotational basis, or in the Far North.

Based on this, the main task of compensation payments is considered to be reimbursement of excessive labor costs employee, which depend on the work schedule and conditions for completing tasks. Compensation payments are made as an addition to official salaries and tariff rates.

stimulating payments are considered to be a variable component of the salary, and it depends on the main income, on the specific result of the employee’s work, and so on.

Incentive payments, as well as the bonus part, are not subject to regulation by the law.

Making these payments is manager's right. It should be noted that if motivating payments are assumed by the remuneration regime, then the manager must implement them, and the employee may demand them if he fulfills the work plan.

It can be concluded that incentive payments fall under the description of financial payments for the performance of specific labor tasks.

Motivational payments are needed so that employees have incentive to achieve those results for whom the basic salary is not enough, as well as encouraging the desire of workers to improve their skills and minimize staff turnover.

Incentive payments are assigned in the following cases:

for professionalism;
excellent qualifications;
years of work at the enterprise;
knowledge of foreign languages.

It should be noted that in order to motivate employees to work at enterprises, there is bonus system. Bonuses are paid as a reward for the quality performance of an employee's work. The reward system is divided into two parts:

Compensation that is included in the payment for work.

The employee is entitled to this remuneration, which means that the manager must make this payment if the employee fulfills specific plans for which bonuses are due. Under other circumstances, the employee cannot ask for a bonus.

Incentives that are not spelled out in the pay plan.

Such payments are made at a time at the request of the head. Incentives are not paid every month, but are carried out with specific achievements of the employee. Under this circumstance, the manager is not obliged to make such payments, but they can be made at his request.

What is the average monthly salary?

It happens from time to time that in order to provide an employee with information or make payments that comply with the law, the manager goes to tricks. Most often, it is accounting for only one salary, and additional payments are left out. Of course, such actions do not occur in accordance with the law.

Vacation pay is part of the salary or not?

In calculation average salary the worker includes all the accruals that the manager makes to him. Also, these charges should be taken into account in the list of taxes on the UST, which are transferred to the Social Insurance Fund of the Russian Federation.

According to the Decree of the Government of the Russian Federation (No. 375), vacation pay is not included in the definition of average earnings.

When calculating average earnings, they also do not take into account:

the number of vacation days;
business trip period;
period of disability;
maternity leave.

Watch the video about the employee's income structure:

Do you know that the wages for the intellectual work of civil servants in New Zealand, Japan, Brazil, Sweden directly depend on the growth rates of economic development?

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At the same time, Russian officials are often not interested in the results of their work, since they are guaranteed a monthly low but stable income.

The question of how the salary of managers is calculated executive bodies authorities, which affects the formation of the total amount of wages of specialists of departments and functional bodies, and this article is devoted to.

Normative base

Remuneration of civil servants is made strictly in accordance with the provisions of Federal Law No. 79.

In this normative act, three articles are devoted to the issues of monetary maintenance - 50, 51 (Chapter 10) and 55 (Chapter 12).

Each of them describes the following provisions:

Article	Content	Editions
No. 50 "Payment"	Describes the components of the salary of civil servants of different ranks.	The validity of paragraphs 11, 12, which relate to, has been suspended in accordance with 68-FZ of 04/06/2015 until January 01, 2020.
No. 51 "Payment Fund"	This article is a good help for the chief accountant, head of the financial and economic department. It allows you to predict the cost of salaries of civil servants for the year ahead. The table is compiled with staffing.	There are no changes.
No. 55 "Encouragements and awards"	This determines the procedure for payments for promotion, namely: when declaring gratitude, awarding certificates of honor and medals, awarding insignia, retirement for long service, etc.	Amendments have been introduced by Decree of the President of the Russian Federation No. 765 (last edition of March 29, 2013).

Features of the salary of civil servants

The salary of civil servants is the foundation, which is formed “brick by brick”.

Income directly depends on the regional coefficient, the salary for the position for which the citizen is applying, the qualifications established by the results of the certification, and the duration of the previous term of the state (municipal) service.

Not in last place is the favor of the authorities, since the management independently decides on the appointment of allowances for special conditions.

What is it made of and how is it formed?

So, for each employee, individual monthly payments are set.

Any newcomer can easily find out about the amount of salary and bonuses for special conditions.

In turn, an experienced "warrior" receives additional payments for a class rank, and a good supplement for length of service.

Minimum surcharges

Maximum surcharges

Differences in pay for employees of federal bodies and bodies of subjects

Despite the uniform standards for calculating the salaries of civil servants, adopted at the level of the President of the Russian Federation and other federal authorities, the remuneration of civil servants differs by region of presence and activity.

Differences are found not only on a regional basis, but also on professional characteristics.

It is no secret that the salary of a specialist of the Accounting Board, the Ministry (Department) of Finance is higher than the salary of an employee holding a position in the Ministry (Department, Department) of Education or Social Policy.

If this circumstance is described in the regulatory act of the municipality, territory, region, the maximum payments are also received by those who have:

The title of professor or candidate of science.
The main region of residence and work is the Far East or the regions of the Far North (maximum regional coefficient).
Honorary title.
Access to work with data that is a state secret.

Salaries (on the example of the Perm Territory)

So, a specialist of the 2nd category, who performs state functions in a small district with a population of up to 90 thousand people, is fixed salary of 3346.95. In other situations, for example, the minister can count on a salary of 23,260 rubles, the head of the inspectorate (Committee) - 18,500, and the head of a department located in the Komi-Permyatsky district - at least 10,000 rubles.

The difference between salaries depending on the group of positions

The procedure for paying salaries and bonuses

Regular payment of monetary maintenance is carried out in accordance with the Labor Code of the Russian Federation 2 times a month.

Deadlines for transfer:

15th day of each month (advance payment and bonus for the previous month);
last day of the month (final payments for the month).

For quarterly and annual bonuses, other periodicity of payments are established, which is fixed in the Regulation on bonuses of a separate functional authority.

The procedure for paying allowances

Bonuses for long service, bonuses for special conditions are established in accordance with the current legislation on the remuneration of civil servants.

As a rule, a beginner receives a fixed percentage immediately after a year of successful work. It is at that time only 10 percent.

As for the allowance for special conditions, its size is fixed from the first day when the employee takes up official duties.

As new instructions are received, by order and order of the boss, this indicator can increase exponentially.

Bonuses for working with information constituting state secrets can range from 5 to 70 percent of the salary. It all depends on the nature of the data and its neck.

The procedure for the payment of material assistance

Financial assistance is paid at the request of a civil servant. Usually it is one or two official salaries.

The following events may be the reason for its appointment:

upcoming (two salaries);
anniversaries that coincided with the day of retirement;
death of a close relative;
marriage.

How is it calculated?

So, the monetary content of a civil servant is determined by the formula:

Official salary + district coefficient + allowance for special conditions + class rank + allowance for length of service + allowance for working with classified data + allowance for an academic degree.

Examples

Example 1:

For the position public service appointed Ivanov I.I. who confirmed his long 15-year experience with certificates from previous place work and records work book, military ID.

The documents indicate that his current class rank is defined as "Counselor of Justice 1st class." This category corresponds to "advisor of the state civil service of the Russian Federation, 1st class." Consequently the Ivanov AND.AND. can count on maximum salary supplements, in accordance with the rank and length of public service.

“Salary (remuneration of an employee) is remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, ... and other payments of a compensatory nature) and incentive payments ( surcharges and allowances of a stimulating nature, bonuses and other incentive payments)” Art. 129 of the Labor Code of the Russian Federation

This article, which we invite you to read, is for informational purposes only. If you are interested in the payroll and scholarship service in budget institution, go .

The following payments are included in the calculation of wages of state employees:
1. Actually salary:
- by official salaries, by wage rates, by hourly wages, for work at night, holidays and weekends.

2. Surcharges:
- for long service, for special working conditions, for qualifying category etc., according to the regulation on wages.

3. Vacation:
- for annual leave, compensation for unused vacation, for vacations during the period of training of employees.

4. Payment of benefits and compensation for days of temporary disability.

5. Other payroll expenses:
- incentive and incentive payments.

Other payments include:
1. Benefits, compensation.
2. Monthly child benefits.

Basis for payroll

The basis for calculating the wages of employees of a budgetary institution are:

the order of the head of the organization on the enrollment, dismissal and relocation of employees in accordance with the approved staffing table and wage rates;
timesheet and payroll;
a note-calculation on the calculation of average earnings when granting leave, dismissal and other cases;
other accounting documents on the accounting of labor and its payment.

Calculation of wages to state employees, payments made during the month, and the amount due for payment in the final calculation, as well as the reflection of taxes withheld from the amounts of accruals on wages, are made in the Payroll. Wages to employees of a budgetary institution may be paid from the cash desk of the institution or may be transferred to card accounts of employees in a bank.

Decree No. 86 - the PP has become invalid

Appendix No. 7 of the Decree of the Government of Moscow No. 86-PP dated March 22, 2011 “On the implementation of a pilot project for the development general education in the city of Moscow, has ceased to be valid. This resolution included recommendations for calculating the cost of a student-hour to establish the base salary of a teacher. The salary of a teacher depended on the number of students in the class taught, on the number of hours, on the priority of the subject, etc.

From 01.01.2014 these recommendations are no longer valid, but due to the fact that the teaching load of teachers is set at academic year, that is, from September 01 to August 31, then the majority of the governing boards of organizations decided that the new regulation on the wage system based on new recommendations will be valid from September 01, 2014, from the new academic year.

Basic teacher salary

Now the Regulations on the system of remuneration of employees of the organization should provide for fixed salaries (base salaries), wage rates in relation to the relevant professional qualification groups and qualification levels of professional qualification groups. Professional qualification groups for positions of educational workers are approved by the Order of the Ministry of Health and Social Development of the Russian Federation dated May 05, 2008 No. 216 n.

“The base salary (base salary), the base wage rate is the minimum salary (official salary), the salary rate of an employee of a state or municipal institution that carries out professional activity by profession of a worker or an employee's position, belonging to the relevant professional qualification group, without taking into account compensatory, incentive and social payments”, Art. 129 of the Labor Code of the Russian Federation

If this article of the Labor Code is applied to teaching staff, then the base salary includes classroom work, without compensatory payments.

The calculation of wages of state employees is formed on the basis of:
1. Labor Code of the Russian Federation, “Uniform recommendations on the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2014 (approved by the decision of the Russian tripartite commission for the regulation of social and labor relations of December 25, 2013, protocol No. 11 )".
2. Unified Tariff and Qualification Directory of Works and Occupations of Workers.
3. Regional regulations.
4. Local regulations of the organization.
5. Regulations on the system of remuneration in the organization, approved by the governing council, trade union committee, head of the organization.

Teacher salary calculation in 2015

The calculation of the salary of a teacher now depends on the size of his official salary or wage rate, which is a fixed amount of remuneration for the performance of official duties for a calendar month or for the norm of hours of teaching work per week for the wage rate, excluding compensation and incentive payments. Under a fixed wage teaching staff, one should understand the wage rates for the calendar month provided for by the positions of pedagogical workers for the norm of hours of teaching work, which is respectively 18, 24 hours per week or 720 hours per year, or the norm of hours of pedagogical work, which is 20,24,25,30 .36 hours per week.

Terms of remuneration for teaching staff:

qualification indicators;
the dependence of wages on the volume of educational (ped.) work;
ratios at higher rates for work in certain institutions;
determination of the size of rates based on the approved norms of hours per rate;
procedure and cases of hourly payment;
payment procedure for harmful conditions labor;
the procedure for calculating the experience of ped. work.

List of qualification groups of pedagogical workers of order No. 216 N of the Ministry of Health and Social Development of the Russian Federation:

"The wages of a teacher, a pedagogical worker, are established with the inclusion of the amount of monthly monetary compensation for the provision of book publishing products and periodicals, not lower than the amount established as of December 31, 2012." section "Uniform recommendations on the establishment at the Federal, Regional and Local levels of wage systems for employees of state and municipal institutions for 2014."

The monthly calculation of the salary of a teacher and other pedagogical workers is determined by multiplying the actual volume of the teaching load by the size of the official salary and dividing the resulting product by the norm of hours of teaching or pedagogical work per week.

For example:
The official salary is equal to - 20000.00
Hours - 18 hours per week
Actual number of hours - 24 hours
24 hours x 20000.00 / 18 hours

The amounts and conditions of additional payments for classroom guidance, checking written work, managing departments, branches, classrooms, training workshops, laboratories, and other types of additional work are provided for in the employment contracts of employees in addition to the fixed wages established by them.

The salary of a teacher at a school may also depend on the length of service, education, qualification category, state awards or departmental insignia, academic degree, if these conditions are prescribed in the regulation on the remuneration system.

Employee pay guarantees public institutions(Article 130 of the Labor Code of the Russian Federation):

the value of the minimum wage in the Russian Federation;
terms and sequence of payment of wages (Article 136 of the Labor Code of the Russian Federation);
working hours, including reduced working hours for teaching staff;
duration of work on the eve of non-working holidays and weekends (Article 95 of the Labor Code of the Russian Federation);
work outside the established working hours;
norms of hours for the wage rate established in accordance with Article 333 of the Labor Code of the Russian Federation by Decree of the Government of the Russian Federation of April 3, 2003 No. 191 for pedagogical workers.

The official salary consists of the minimum official salary according to the list of qualification groups and increasing coefficients.
Employees must be notified of the introduction of new labor standards no later than 2 months in advance.

Used sources:
- "Unified recommendations on the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2014 (approved by the decision of the Russian tripartite commission for the regulation of social and labor relations of December 25, 2013, protocol No. 11)"
- Labor Code Russian Federation
- Order of the Ministry of Health and Social Development of the Russian Federation dated May 05, 2008, No. 216n

This article is current as of February 2015.

Ksenia Sheina

Deputy Head of the Department for Outsourcing of Public Institutions.

The so-called new wage system (NSW) medical workers was created, as usual, with the best intentions - to eliminate the "equalization" and encourage Good work the best specialists. However, according to a survey of employees and managers of public dental clinics, they were unable to correctly answer almost two-thirds of the questions about the basic principles of the NSOT. According to Vademecum, the awareness of doctors and administrators in institutions of other profiles about the structure of their salaries is approximately at the same level. Representatives of clinics complain that they are prevented from understanding the logic of NSOT by an excessive amount of normative documents and lack of information from management.

The survey among employees of state dental clinics was conducted by the Central Research Institute of Dentistry, the Institute for Advanced Studies of the Federal Medical and Biological Agency and the Ryazan Dental Clinic No. 1.

The purpose of the study, conducted by three medical institutions, was to study how doctors and health care managers in dentistry are competent in the new wage system, that is, how much they understand the principles of forming their wages. Distribution and collection of questionnaires were carried out in 2016 in the state dental clinics in Moscow and Ryazan. In addition, dentists were questioned at conferences, master classes, forums and exhibitions. In total, 630 specialized specialists answered the questions of the questionnaire.

The questionnaire offered to the respondents contained seven thematic questions with several possible answers for each. Of the 6,138 answers received from respondents, only 2,253, or 36.7%, turned out to be correct. That is, the main part of doctors and managers in dentistry do not understand the principles of NSOT, the authors of the study summarize.

“One of the main problems in the implementation of the NSOT is the lack of understanding by healthcare workers of its basic principles and specific criteria for assessing the quality of their work, which neutralizes the potentially high effect of its introduction,” the report says. “Increasing the transparency of the remuneration system will significantly increase the motivation of staff to achieve the qualitative and quantitative indicators of labor laid down in it by the administration of the institution and related to the goals of the work of both the institution itself and health care in general.”

Why is the rate of awareness of the remuneration system among doctors and managers in dentistry turned out to be so low?

What is NSOT?

Reforming the remuneration system for all budgetary organizations involved a transition from remuneration according to a single tariff scale to a salary consisting of a fixed salary, as well as incentive and compensation payments. In health care, the NSOT was supposed to motivate specialists to provide quality medical services, to retain competent doctors in the state segment and attract young personnel, which in general should have a positive impact on the quality and accessibility of care to the population. Accordingly, the emphasis was on incentive payments, that is, the motivational part of the salary for the intensity and quality of work.

The introduction of NSOT in health care, as in other public sector areas, began with the Decree of the Government of the Russian Federation dated August 5, 2008 No. 583. Further, the Ministry of Health and Social Development approved a number of normative documents regulating how the new mechanism should be implemented in practice. Among them, for example, the List of types of compensation payments (order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822) and the List of types of incentive payments (order of the Ministry of Health and Social Development of Russia dated December 20, 2007 No. 818). Professional qualification groups, criteria and recommendations for the development of exemplary provisions on remuneration in medical organizations were approved. When the main normative base was approved, the finalization of the system of incentives for specialists fell on the shoulders of the medical organizations themselves - the first to introduce the mechanism began federal medical centers and then all the others.

A study of the results of the reform undertaken in 2012 showed that over the four years of its existence, the system has not solved the problem of stimulating specialists based on the results of their work and requires changes. During this time, a large number of legal documents were adopted, but all of them regulated the NSOT in fragments, a number of definitions were missing.

It turned out that the amount of the basic part of the doctor's salary was very low. Therefore, in practice, the incentive part of the NSOT was determined by criteria without measurable parameters, for example, “for conscientious performance of duties,” and was paid as part of a fixed salary, without reference to performance.

As a result, a program was developed for the gradual improvement of the wage system for 2012-2018 (Decree of the Government of the Russian Federation dated November 26, 2012 No. 2190-r).

In the order of the government of 2012, all the activities that should lead to the normal functioning of the system were scheduled. Among them, the approval of new regulations and guidelines, which were supposed to contribute to the creation of a transparent mechanism for remuneration of specialists in public clinics.

What is the doctor's salary?

The basis of a doctor's salary is its basic part, consisting of a salary and an additional payment for a level.

The specific salaries of doctors are set by the head of the medical organization, here the minimum recommended salaries established by law, ranked by professional qualification groups, are taken into account.

Increasing coefficients can be established for the salary: by position, by institution ( structural unit institutions), personal multiplier, coefficient for the qualification category, academic degree, honorary titles.

Incentive payments are the motivational part of a doctor's salary, they can be established for the intensity and high results of work, for the quality of work performed, for continuous work experience, length of service, bonus payments based on the results of work.

The compensation part depends on the working conditions of the employee. Compensatory payments include an allowance for harmfulness, payments for work in areas with special climatic conditions, an additional payment for combining professions (positions), an additional payment for expanding service areas, an additional payment for increasing the volume of work, an additional payment for performing the duties of a temporarily absent employee without release from work , defined by the employment contract, additional payment for the performance of work of various qualifications, additional payment for work at night, an allowance for working with information constituting a state secret.

The structure of wages and the share distribution of its components changed in the process of introducing the NSOT. Until 2016, in medical organizations in most regions of the country, the share of the salary was 30% or less. But later, the heads of the constituent entities of the Russian Federation reduced the amount of incentive payments as part of the salary of a medical worker. As a result, the share of the salary part has become and incentive payments have decreased to 30%. Thus, the guaranteed part of the salary, which does not depend on performance evaluations, almost doubled, and the incentive part amounted to a third of the doctor's salary.

The basis for these measures was “On Measures for the Implementation of Social Policy” No. 597 of 05/07/2012, according to which the average salary of medical workers by 2018 should reach 200% of the average salary in the corresponding region, as well as the Decision of the tripartite commission on the regulation of social labor relations No. 12 dated December 25, 2015 (clause “b” of article 37).

What do doctors know about NSOT?

As a survey of employees and managers of state dental clinics showed, doctors and managers are not guided by what wages are in principle and what are its basic, stimulating and compensatory parts.

Only 38.4%, or 242 respondents, believe that salary is the sum of all cash payments due to the employee for the month worked, including incentive and compensation payments, bonuses, as well as other regular payments. More than a third of specialists found it difficult to answer what a salary is, and 10% of respondents answered that this is a remuneration "provided by an employer to an employee based on the results of the work done, depending on the units of labor intensity worked out."

Only 8.62% of the 630 respondents answered that the basic part of the salary depends on the professional qualification group of the employee, and only 25.20% are aware of the increasing coefficients. At the same time, 19.59% of respondents believe that the base part is determined by the total amount of income received on the account of the dental organization, 26.34% - by the efficiency of labor activity. A fifth of the answers is the share of those who found it difficult to answer the question.

The results of the survey show that 37.78% find it difficult to answer the question, what is the share of the base part in the wage fund in their organization.

30.63% of respondents include payments for intensity and high results to the stimulating part of the salary, 29.73% - payments for the quality of work, 16.65% - an increasing coefficient to the salary for the qualification category, academic degree, honorary titles, 2.11% – payments for work in conditions that deviate from normal. 20.88% of respondents found it difficult to answer the question. At the same time, 50.48% of respondents said that the incentive part is 50 percent or more of wages.

Only 24.81% of respondents know that the compensation part includes payments to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions, 22.90% know about payments for overtime work, work at night, weekends and non-working holidays. However, almost a quarter - 23.6% of medical workers - attributed to compensation payments payments for the quality of work performed and 13.22% - payments for work experience, length of service, which are related to incentive payments.

Why doctors have not figured out the principles of remuneration for their work?

Vademecum conducted a mini-survey among doctors of other specialties and found out that their awareness of the principles of NSOT is approximately at the same level.

“People don’t want to sort it out – they want stability. In the understanding of doctors, a salary is a fixed monthly income, it is not divided into parts. And if in one month the doctor received less than in another, the doctor does not realize that this has decreased the stimulating part. The reason for this may be the lack of explanations from employers about how the salary is built, ”argues a cardiologist of the Russian Cardiology Research and Production Complex named after A.I. A.L. Myasnikov (RKNPK).

Ekaterina Smolyakova, another RCMP specialist, cardiologist, believes that doctors themselves should take the initiative and ask about salaries. On the part of the organization, this issue is raised once - during employment, and then you need to figure out the intricacies of remuneration on your own.

A representative of the Republican Clinical Psychiatric Hospital named after. V.M. Bekhterev of the Ministry of Health of the Republic of Tatarstan believes that not everyone needs clarification. “The system is constantly being reformed, there are details that are reviewed annually, but no one really talks about this with employees. This is also not very interesting for doctors, everyone is used to the fact that the salary changes by several thousand every month, but average income at the same time, it is stable, what it consists of is no longer so interesting, ”says Vademecum’s interlocutor.

“At the moment, the management system of medical organizations should use new tools to improve the competencies of staff. It is necessary to provide space for professional communication with colleagues in the NSOT,” the authors of the survey of dentists note in their report. What tools should be involved for this, the report does not specify.

Salaries of doctors, doctors, salaries of health workers, efficient contracts, Ministry of Health