What is an official salary and its difference from the tariff rate. II. Determining the size of official salaries and sizes

22.09.2021

2.2. Recommended official salaries for employees of industry-wide positions of managers, specialists and employees based on the attribution of the positions of employees they hold to the PKG, approved by order of the Ministry of Health and Social Development Russian Federation dated May 29, 2008 N 247n "On the approval of professional qualification groups for industry-wide positions of managers, specialists and employees":

Job titles

Official salary, rub.

Professional qualification groups for industry-wide positions of managers, specialists and employees

"Industry-wide positions of employees of the second level"

Head of the household

Professional qualification group

"Industry-wide positions of employees of the third level"

Accountant, legal adviser, economist, labor protection specialist, document manager, specialist, HR specialist

Software engineer (programmer), electronics engineer (electronics), leading specialist

Chief Specialist

Chief accountant's assistant

The recommended salaries of workers based on the attribution of their positions to the PKG, approved by order of the Ministry of Health and Social Development of the Russian Federation of May 29, 2008 N 248n "On approval of professional qualification groups for industry-wide professions of workers":

Job titles

Official salary, rub.

Professional qualification groups of industry-wide professions of workers

Professional qualification group

"General industry professions of workers of the second level"

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, branch manager

Director

2.3. If the employees of the Establishment have a qualification category, the official salary (salary) is recommended to be set taking into account increasing coefficients to the official salary (salary):

The name of the multiplying factor

Increase factor size (%)

Increasing coefficient to the salary for the 2nd qualification category

Increasing coefficient to the salary for 1 qualification category

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

2.4. In order to attract and strengthen the staff of the Institution, young professionals are recommended to set an increased salary (salary) by 3 percent until they receive a qualification category, for a period not exceeding the first 2 years of work after graduation.

2.5. Establishment, change in the size of the official salary (salary) of an employee are formalized by an employment contract, an additional agreement to an employment contract, an order of the director of the Institution.

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ORDER of the Federal Drug Control Service of the Russian Federation dated 08/28/2008 270 (as amended on 03/23/2009) ON APPROVAL OF OFFICIAL SALARIES (TARIFFS) OF EMPLOYEES... Relevant in 2018

Appendix 1. SALARIES BY PROFESSIONAL QUALIFICATION GROUPS OF GENERAL INDUSTRY POSITIONS OF MANAGERS, SPECIALISTS AND EMPLOYEES

Professional qualification group "General industry positions of first-level employees"

Qualification levels
1 qualification levelclerk3010
Cashier3010
Codifier3010
commandant3010 - 3501
Freight Forwarder3010 - 3153
2872 - 3153
2 qualification levelPositions of employees of the 1st qualification level, for which a derivative official title "senior" can be established3010 - 3501
Qualification levelsPositions assigned to qualification levelsSalary (rubles per month)
1 qualification levelAdministrator3153 - 4269
Dispatcher3153
Personnel Inspector3153
laboratory assistant3153
Technician3153
Line - Excluded.
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Artist3885
Other positions equated to the qualification level3153 - 3885
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
2 qualification levelWarehouse Manager3010 - 3153
Head of the household3010 - 3153
senior administrator4269 - 4379
Senior dispatcher3501
Chief Inspector3501
Senior Assistant3501
Technician II category3501
Other positions equated to the qualification level3010 - 3885
3 qualification levelHostel Manager3501 - 6245
Production manager (chef)3885 - 6245
Canteen manager4269 - 6747
Technician I category4269 - 4379
Merchandiser of the 1st category4379 - 4809
Line - Excluded.
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Artist of the 1st category4379 - 4809
Other positions equated to the qualification level3885 - 4809
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
4 qualification levelForeman3885 - 5275
Mechanic3885
Other positions equated to the qualification level3885 - 5275
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
5 qualification levelHead of garage4379 - 7250
Section chief4269 - 6245
Other positions equated to the qualification level4269 - 6245
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)

Professional qualification group "General industry positions of employees of the third level"

Qualification levelsPositions assigned to qualification levelsSalary (rubles per month)
1 qualification levelAccountant3501
document specialist3885
Engineer3885
Line - Excluded.
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
HR Specialist3501 - 4379
Psychologist3885
Software engineer (programmer)3885 - 4269
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Process engineer (technologist)3885 - 4269
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Labor protection engineer3885
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Other positions equated to the qualification level3501 - 3885
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
2 qualification levelAccountant II category3885 - 4269
Document manager II category4269 - 4379
Category II engineer4269 - 4379
Category II software engineer (category II programmer)4379 - 4809
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Engineer-technologist II category (technologist II category)4379 - 4809
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Other positions equated to the qualification level3885 - 4379
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
3 qualification levelAccountant of the 1st category4379 - 4809
Document manager of the 1st category4379 - 4809
Category I engineer4379 - 4809
Economist of the 1st category4379 - 4809
Other positions equated to the qualification level4379 - 4809
Category I software engineer (category I programmer)5275 - 5778
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
Engineer-technologist of the 1st category (technologist of the 1st category)5275 - 5778
(as amended by the Order of the Federal Drug Control Service of the Russian Federation No. 133 dated March 23, 2009)
4 qualification levelLead Accountant5275 - 5778
Lead document specialist5275 - 5778
Lead Engineer5275 - 5778

- this is the minimum fixed amount of wages for labor, and it must be understood that such a payment cannot be normalized. As a rule, the employer simply does not have the right to pay his employee below the official salary for the hours actually worked.

At the same time, one should not confuse the official salary with the total wage. The latter will always be higher due to the presence of various kinds of additional and compensation payments.

Where does salary apply?

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

  1. Official salary.
  2. 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 the employee. Such a payment system is applied to engineering, economics, legal, most technical specialties.

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

  • the complexity of the actions performed;
  • the volume 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, 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.

In the process of estimating the amount of work that needs to be done, not only the physical energy costs are taken into account, but also the amount of mental strength required. The entire calculation is based on the normal 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 careful, careful, and perform additional verification actions before the final work is submitted for verification. Not surprisingly, the higher the level of such costs, the more compensation the employee will want.

Almost all employers try to hire a “ready-made” qualified specialist with education, work experience, and honed skills. For this, they are ready to pay well. The main thing is that the potential applicant satisfies the requirements of his employers.

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

Salary ratio

How salary compares to salary

The salary is not the whole, but only its component part. It must be understood that at the legislative level, the classical wage structure consists of three main elements:

  1. Basic pay. In fact, this is the official salary due to the employee or the tariff rate calculated for the period of work. Below the basic level of wages (net of taxes), the employer does not have the right to pay his employees.
  2. compensation level. This category includes all payments due to the employee for additional work, atypical working conditions that differ from normal, payment for performing their duties in difficult climatic and weather conditions, as well as other payments provided for by legislative and local documents.
  3. incentive payments. This includes all the "goodies" with which the employer coaxes his employees, urging them to conscientiously fulfill and exceed various targets. Usually these are monthly, quarterly, one-time bonuses, various allowances, additional payments, and other rewards.

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

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

At the same time, certain categories of workers are initially highly demanded and highly paid. They do not need to prove anything, to chase somewhere, to win someone. The main thing is that everything is carried out according to plan.

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

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

Calculation procedure

How salaries are set

Even taking into account the factors listed above, the establishment of specific forks of official salaries is a rather time-consuming and complicated matter. Especially in organizations with a multi-stage management system. Usually, in order to distribute official salaries by rank, some preparatory steps are required.

First you need to determine the overall level of the payroll that the company allocates for its employees. From this fund, it is further necessary (usually this is done by calculation) to allocate the amount Money based on an average per month, which will need to be paid to employees as official salaries.

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

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

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

After that, it is advisable to introduce "forks", which are small deviations in the upper and lower side from the average value of the calculated salary. Thus, in the future, you will get the opportunity to stimulate or punish employees with the same skill level even in the same position.

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

We should not forget that the salary fund of the company usually ranges from 20 to 90% of the total cash flow. Therefore, the calculation of official salaries should be approached with all seriousness, so as not to become bankrupt already at the end of the first working month.

In this case, the salary calculation is carried out 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 counted), or from the general level of wages received by the employee.

How salary bonuses are calculated

Calculation of salary increments

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

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

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

At the same time, if monetary awards 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 long service (loyalty to the company);
  • additional payments for the temporary performance of the work of an absent colleague;
  • various regional rates.

Fixed payments apply in such cases:

  • traveling nature of work is paid (one type of work, regardless of ranks and positions);
  • a fixed amount of bonus for the work performed;
  • holiday payments;
  • encouragement of awarded employees with the same awards.

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

Differences between base rate and salary

Although the tariff rate and salary are considered minimum cash guaranteed payments for work, they have certain differences. The tariff rate is set for working specialties, where it is possible to clearly standardize 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 of different skill levels, the level of the rate may change (upwards).

In case of application tariff rate all and incentive payments can be calculated based on the actual level of the minimum wage (the summed number of rates per norm of hours per month) or the calculated tariff rate (the rate is multiplied by the monthly norm of hours of work).

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

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

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

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

We will talk today about what the official salary is for, on what basis it is calculated and whether it can be changed.

Coefficients for calculating official salaries

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

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

Thus, established at the state level, it is the basis for setting the size of official 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 occupied by the employee, qualifications, specialized education and length of service at this enterprise.

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

    1. Sectoral schemes are used to determine the salaries of employees of organizations financed from budgetary sources.
    2. Salary schemes approved at the level of self-financed firms are accepted with an indication of the nomenclature of specialist positions and the corresponding salary levels.

    The salary charts of both groups may indicate a range of wages, referred to as the salary "fork".

    The establishment of the minimum and maximum wage levels allows you to determine the salaries of employees on an individual basis, based on their qualifications, work experience, the amount of work performed and business qualities.

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

    According to labor law, the regulation on remuneration may provide for the establishment of personal multiplier:

    • by position;
    • for seniority ().

    In the case of establishing a multiplying coefficient, the amount of forthcoming payments is determined by mathematically multiplying the salary by the coefficient.

    Personal multiplier can be assigned based on:

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

    The decision on the allowance is made by the head of the enterprise in relation to each employee individually.
    Seniority coefficient can be set for employees depending on the total professional experience at the enterprise.

    How does the salary increase work?

    Salary supplement is an additional payment professional activity calculated on the basis of:

    • established tariff rates;
    • official salaries;
    • piece rates.

    Attention! Information about the employee's allowance must be reflected in labor contract as a condition of payment for labor activity.

    Salary allowances are of two types:

    • mandatory;
    • optional.

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

    If the employer wishes to establish an allowance for an employee in the absence of conditions for establishing a mandatory additional payment, then such an allowance will be considered personal and is set individually.

    A personal allowance can be set for employers for:

    • work experience of the employee;
    • professional skill;
    • work with trade secrets;
    • knowledge of a foreign language;
    • academic degree;
    • work results.

    The allowance 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 acceptable to refer to a document that determines the procedure for calculating a personal allowance for an employee's salary.

    A unique order to change (increase) the official salary

    An employee's salary change can be initiated by a memo stating the reasons for the salary change. If the salary part is subsequently reduced, then the wishes of the line manager will not be taken into account.

    The reasons for the increase in the salary may be:

    • systematic overfulfillment of the plan;
    • training;
    • successfully passed certification;
    • extensive work experience.

    In addition, a salary increase may be initiated as a result of a change in job responsibilities.

    To raise the question of a salary increase:

    1. The head of the employee must provide the higher authorities with a memo with information about the reasons for increasing the salary of his subordinate.
    2. Subsequently, the document must be agreed with an authorized person or director of the organization.
    3. After the salary increase is approved, the HR officer must prepare a unique order to adjust the salary part of the employee's salary, as well as to make adjustments to the staffing table.
    4. In addition, all changes must be reflected in the employment contract. To do this, it is necessary to prepare an additional agreement, which will later be signed by both parties.
    5. 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 labor contract.

    Since this order does not have a form approved at the legislative level, any institution has the right to draw it up in any format on the letterhead of the enterprise. At the same time, 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 preparation of the document;
    • 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 salary increase (name of the employee in the dative case)

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

    1. 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).
    2. The chief accountant (full name of the accountant) should ensure timely payment of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it, as well as control the correctness of all personnel documents.
    3. Inspector of the personnel department (full name of the employee of the personnel department) to make changes to the staffing table (date and number of the staffing table), setting the salary for the position (position name) in the amount of (the amount of the new salary).
    4. Inspector of the HR department (full name of the employee of the personnel department) to prepare an additional agreement to the employment contract (date and number of the employee's employment contract) with (name of the employee) on the establishment of a salary in the amount of (the amount of the new salary) from (date of salary change).
    5. To the inspector of the personnel department (full name of the employee of the personnel department) to acquaint 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 of the head of the department / order to amend the staffing table)

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

    Familiarized with the order (a) (full name of the chief accountant) _________________ (signature) __
    Familiarized with the order (a) (full name of the employee of the personnel department) ___________ (signature) __
    Familiarized with the order (a) (name of employee) ____________________________ (signature) __

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

    The main thing to remember is that no matter how the conditions for remuneration for labor activity 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 salary change will be considered invalid.

    ensuring the prestige and attractiveness of the teaching profession;

    ensuring equal pay for work of equal value, including when setting 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 work of employees, as well as the results of the activities of organizations.

    2.2. One of the ways to achieve these goals when establishing a wage system is to streamline the structure of the wages of employees of the organization, provided by the redistribution of funds intended for wages (excluding regional coefficients and percentage bonuses to wages persons working in the regions of the Far North and areas equated to them) so that at least 70 percent of the wage fund of the organization is directed to the establishment of salaries (official salaries), wage rates for employees.

    2.3. In order to ensure guarantees for remuneration in the structure of wages of employees of organizations, in accordance with Section VIII of the Uniform Recommendations to state authorities of the constituent entities of the Russian Federation, local governments are 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 PKG) of positions of educators, approved by order of the Ministry of Health and Social Development of Russia dated May 5, 2008 N 216n;

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

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

    Prevent the establishment of different salaries (official salaries), wage rates for positions included in the same qualification level of the PCG, as well as the establishment of ranges of salaries (official salaries), wage rates for the qualification levels of the PCG or for positions of employees with equal difficulty.

    In addition, paragraph 33 of the Uniform Recommendations provides that when developing regulatory legal acts on the remuneration of employees of institutions, state authorities of the constituent entities of the Russian Federation, local governments are not entitled to establish, for positions of employees included in the same qualification level of the PCG, different sizes of increasing coefficients to salaries (official salaries), wage rates, as well as to establish reducing coefficients for the positions of employees formed in the PCG of positions, the occupation of which requires higher education, in the case of accepting a person who does not have a higher education for such a position.

    2.4. Wages teaching staff, for which paragraphs 2.1, 2.2 of Appendix N 1 to Order of the Ministry of Education and Science of Russia N 1601 establish the length of working hours, it is recommended to carry out on the basis of official salaries, the amounts of which are established by the organization not lower than the minimum official salaries for the qualification levels of the PCG

    2.5. The remuneration of teachers, for whom paragraphs 2.3 - 2.8 of Appendix 1 to the order of the Ministry of Education and Science of Russia N 1601 provides for the norms of hours of pedagogical work for a wage rate per week (per year), is recommended to be carried out on the basis of wage rates, the amounts of which are established by the organization not lower than the minimum the size of wage rates for the qualification levels of the PKG, established by the state authorities of the constituent entities of the Russian Federation, local governments.

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

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

    Salaries (official salaries), wage rates are fixed amounts of remuneration of employees of the organization for the performance of official duties stipulated employment contracts, job descriptions, developed taking into account the relevant qualification characteristics, without taking into account compensatory, incentive and social payments, and for teachers for whom the norms of hours of pedagogical work or educational (teaching) work for a salary rate are established - without taking into account the actual volume of pedagogical work and (or) educational (teaching) work.

    2.7. When determining the size of official salaries, wage rates for teachers, it is recommended to take into account the obligations taken by the educational organization to increase the level of wages of teachers, indicators of improving the efficiency and quality of education, the stages of transition to effective contract, in terms of the ratio of the average monthly salary of teachers of state and municipal educational organizations to the average monthly salary in a constituent entity of the Russian Federation, in accordance with Government Decree N 722-r.

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