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Salaries (official salaries), wage rates. Wages: what laws regulate it

Among some employers, the practice of illegally changing the size of the salary is common - simply by order of the director to make changes to the staffing table.

Typical situations:

The management came to the conclusion that “bare” salaries were ineffective and decided to divide obsolete salaries into two parts: permanent (about 50 percent of former salary) and earned premium,

The employee is hired from probationary period, while at the time of the test he is given a small salary, and for the “after the probationary” time - a large one,

Management raises salaries for top performers

The law requires...

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

“Article 57. Content of an employment contract

The following conditions are mandatory for inclusion in an employment contract:

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

“Article 72. Amendment certain parties terms of the employment contract

Changing the terms of the employment contract determined by the parties ... is allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by this Code. An agreement to change the terms of an employment contract determined by the parties is concluded in writing.

“Article 22. Basic rights and obligations of the employer

The employer is obliged:

… provide workers with equal pay for work of equal value…”

“Article 132. Payment according to work

Wage each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and maximum size is not limited.

Any kind of discrimination is prohibited when establishing and changing the conditions of remuneration.

Only by the will of both sides

Thus, “the conditions of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments)” are mandatory conditions of the employment contract. The employer is not entitled to change them unilaterally (Article 72 of the Labor Code of the Russian Federation), including it is unacceptable for the management to arbitrarily divide a large salary into a small one and a bonus. The employer is not entitled to increase the salary unilaterally. If the employer wants to change the terms of payment for the employee, then he must offer the employee to sign an agreement on changing the terms of the employment contract determined by the parties.

The value of labor

However, it should be borne in mind that if you write in such an agreement that the salary simply decreased or simply increased to such and such an amount, it is not a fact that such an agreement will be recognized as legal in the event of a GIT check.

When changing the salary, you must take into account the provisions of Art. 22 and Art. 132 of the Labor Code of the Russian Federation.

Those. , for example, the cashier performed 10 job responsibilities prescribed in his employment contract and job description. For this, he received a (conditional) salary of 10,000 rubles.

If you conclude an agreement with him that his salary will decrease and will amount to 8 thousand rubles, then such an agreement is hardly legal. Because it violates Art. 22 of the Labor Code of the Russian Federation on equal pay for work of equal value. Look, the number of responsibilities has not changed, the same 10 responsibilities, the volume has not changed as before. This means that labor remains the same "value", the qualifications of the employee have not changed (Article 132 of the Labor Code of the Russian Federation). Only earlier the worker received 10 thousand rubles for this work, and now 8 thousand rubles for it. Those. Art. 22 is violated.

What should have been done to make it legal? It was necessary to write in the agreement to the contract that the number of duties of the employee has decreased (the value and quantity of labor then decreases), and therefore the salary decreases. Or you can reduce the scope of duties and work time install incomplete.

With an increase in salary (not due to inflation, respectively, indexation, but due to an increase in work), they do the same. In the agreement to the contract, they write that the employee has more responsibilities (the value, quantity and quality of labor then increases), and the salary increases. If you simply increase the salary without increasing the scope of the employee's duties, then the question will arise: did they not pay extra before, since they paid less for the same work? And if with such a question the employee goes to court or the State Labor Inspectorate? Employers do not need this, so you should show a little diligence in the little things.

Salary increase after probation

As for workers who have successfully passed the test, due to their success, they are also not recommended to increase their salary. After all, according to the employment contract and job description, the employee probably continues to perform the same amount of work of the same quality. If the parties wish, the experienced employee and the employer can sign an agreement to the employment contract that the employee is entrusted with several new duties and his salary is increased. Some employers also use the option: for the duration of the test, the employee is hired for part-time work, and after successful completion tests by agreement of the parties, the employee begins to work on a full-time basis. Accordingly, the salary increases proportionally. IN this case the volume of labor increases.

Elected salary increase

In some companies, salaries are raised for those elected because they are relatives of the director or shock workers. At the same time, mistakes of the following plan are often made. Two cashiers work in two cash desks of the company. They have the same responsibilities according to the employment contract and job description, the same working hours, the same job title according to staffing and generally have the same qualifications. That is, according to the documentation, they perform the same work. Therefore, it would be illegal to increase the salary of only one of them. Both need to be upgraded at the same time. If there is still a need to single out one of them, then it is worth adding or changing the list of his duties compared to another employee and renaming the position (the GIT has complaints if different "sets" of duties are established for the same position).

Do not forget to acquaint the employee under signature with the changes made to the job description and reflect the reforms in the staffing table.

The amount of salaries must be indicated in the staffing table. When changing salaries, it is necessary to issue an order to amend the staffing table or approve a new one.

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Situation: whether it is necessary to take into account additional payments and allowances to the salary of an employee when checking whether his salary corresponds to the minimum wage?

Yes need.

The salary of an employee who has worked the norm of time for a month and fulfilled labor standards (labor duties) should not be less than the minimum wage (minimum wage ). Value federal minimum wage from January 1, 2016 is 6204 rubles. per month (Article 133 of the Labor Code of the Russian Federation, Article 1 of the Law of December 14, 2015 No. 376-FZ).

At the same time, the salary (remuneration) includes the following elements:

• the basic salary of an employee at the tariff rate (salary) - remuneration for work;

• compensation payments (for example, additional payments and allowances for work in conditions that deviate from normal, etc.);

• incentive payments (bonuses and other incentive payments).

This is stated in part 1 of article 129 of the Labor Code of the Russian Federation.

Based on this definition of salary (wage), we can conclude that when checking for compliance with the salary (wage) of an employee of the minimum wage, any additional payments and allowances to the salary should be taken into account. That is, it is taken total amount wages (including remuneration for work, without exception, all additional payments and allowances, incentive payments), and this amount is compared with the minimum wage.

This position is confirmed by the Ministry of Finance of Russia in a letter dated November 24, 2009 No. 03-03-06 / 1/768, as well as the Supreme Court of the Russian Federation in rulings dated July 23, 2010 No. 75-B10-2, dated May 21, 2010. No. 8-B10-2 and dated September 10, 2008 No. 83-G08-11.

Apply similar rules when checking whether an employee's salary corresponds to the regional minimum wage. The Labor Code of the Russian Federation does not establish any special rules in this regard.

Attention: district coefficients and allowances in organizations located in districts Far North and areas equated to them, when checking for compliance with the salary of an employee, the minimum wage is not taken into account.

The legislation obliges employers to compensate for the adverse factors associated with working in such areas (Articles 315, 316 and 317 of the Labor Code of the Russian Federation). It is necessary to pay for labor in the regions of the Far North and areas equated to them in an increased amount compared to the payment of identical labor, which is performed in normal climatic conditions. Therefore, the salary of employees of organizations located in the regions of the Far North and equivalent areas should be determined in the amount of at least the minimum wage. After that, a district coefficient and a bonus for work experience should be added to it.

This approach confirms arbitrage practice(Section 1 of the review of the Supreme Court of the Russian Federation of February 26, 2014, rulings of the Supreme Court of the Russian Federation of October 7, 2011 No. 3-B11-31, of June 24, 2011 No. 3-B11-16, etc.).

Accordingly, other actions of the employer will be considered a violation of the rights of employees.

Situation: whether it is necessary to revise the salary of employees if the regional minimum wage has become more than the federal minimum wage?

Yes, if the organization has joined the regional minimum wage agreement.

In a constituent entity of the Russian Federation, the minimum wage may be established by a regional agreement. The development of the project and the conclusion of the said agreement are carried out by the tripartite commission for the regulation of social and labor relations (parts 1, 4 and 6 of article 133.1 of the Labor Code of the Russian Federation).

It is necessary to review the salaries of employees only if an increased minimum wage is established by a regional agreement. This is stated in article 133.1 of the Labor Code of the Russian Federation.

When establishing the regional size of the minimum wage, the authorities of the regions are guided by the subsistence level of the able-bodied population in the region (part 3 of article 133.1 of the Labor Code of the Russian Federation). At the same time, the regional minimum wage does not apply to organizations that are financed from the federal budget (part 2 of article 133.1 of the Labor Code of the Russian Federation).

All organizations in the region can join the regional minimum wage agreement, even if they did not participate in its conclusion. The proposal to join the regional agreement is officially published along with the text of the agreement. This is stated in part 7 of article 133.1 of the Labor Code of the Russian Federation. If within 30 calendar days the organization does not send a written reasoned refusal, it is considered that it agrees with the regional agreement. Consequently, the organization will be obliged, from the moment of the official publication of the regional agreement, to establish a monthly salary for employees not lower than the regional minimum wage. If the organization decides not to join the agreement, it sends a written refusal to the subject of the Russian Federation. A copy of the refusal is transferred to the territorial office of Rostrud. This procedure is established in parts 8-11 of Article 133.1 of the Labor Code of the Russian Federation.

Situation: what is the minimum wage for part-time workers and employees (including minors) who are set to work part-time?

Salary in foreign currency

Situation: Is it possible to set the salary of an employee in foreign currency or conventional units (c.u.)?

No you can not.

Salaries can only be paid in rubles (Article 131 of the Labor Code of the Russian Federation). Payment of wages in Russia in foreign currency and conventional units is not provided for by the current legislation.

Therefore, in employment contracts with employees, also set the salary in rubles. If the salary is specified in employment contracts in the ruble equivalent of the amount in foreign currency or in conventional units, then this will not fully comply with labor legislation. If the exchange rate depreciates, the rights of employees will be violated. And this is fraught administrative fines .

Part-time mode

Situation: how to set the salary if the employee will work part-time?

Salary must be set in full size, reflecting it in the employment contract.

The official salary should be understood as a fixed amount of remuneration of an employee for the performance of job duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (Article 129 of the Labor Code of the Russian Federation). This means that the employment contract should indicate the salary in the amount that is paid when working out the entire norm of working time established for this category of employees (Article 57 of the Labor Code of the Russian Federation).

Employees with part-time work do not work out a monthly rate, therefore they are paid only a part of the salary established in the employment contract for the month. This part is determined in proportion to the hours worked or depending on the amount of work performed. This is stated in part 2 of article 93 of the Labor Code of the Russian Federation and explained in the letter of Rostrud dated June 8, 2007 No. 1619-6.

Thus, for an employee working part-time, the salary is set in full, fixed in the employment contract, and paid in part upon actual working. In an employment contract, the condition on the procedure for remunerating an employee may have the following wording: “The employee is set a salary of 30,000 rubles per month. Wages are calculated in proportion to hours worked.

Employees in the same position

Situation: Is it possible to set different salaries for employees holding the same position?

Yes, you can.

The Labor Code of the Russian Federation does not prohibit setting different salaries for employees holding the same position. It is only said that the salary should depend on the qualifications of the employee, the complexity of the work performed by him and the quality of labor (Article 132 of the Labor Code of the Russian Federation). However, personal salary setting cannot be arbitrary (decree of the Presidium of the Supreme Court of the Russian Federation of August 31, 1994). Therefore, if an organization sets different salaries for employees holding the same positions, in job descriptions assign different responsibilities to them. And in the staffing plan to provide various categories posts. For example, enter positions: payroll accountant, fixed asset accountant, salesperson, senior salesperson, etc.

Situation: is it possible to pay employees of the organization occupying the same positions different amounts due to allowances?

Yes, you can.

You can pay employees different amounts without changing the amount of salary. That is, the salary remains the same for all employees who occupy the same position (Article 22, Part 2, Article 132 of the Labor Code of the Russian Federation). But in general, the salary of employees in one position can be different, since it depends, among other things, on allowances and bonuses (Article 135 of the Labor Code of the Russian Federation).

These can be bonuses for work experience, education (including knowledge of the language), the amount of work done, etc. In this case, nothing limits the employer. The criteria by which employees are entitled to allowances should be detailed in collective agreement or another local document.

Internal part-time worker

Situation: is it possible to install internal part-time a salary of more than 50 percent of the salary of the main employee?

Yes, you can.

The Labor Code of the Russian Federation does not prohibit this. It is only said that the remuneration of an internal part-time worker should be made in proportion to the time worked, output, or on other conditions determined by the employment contract (part 1 of article 285 of the Labor Code of the Russian Federation). The application of such other conditions is confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the Central District of June 5, 2008 No. A23-2468 / 07A-18-134).

Situation: how to correctly set the salary of an internal part-time worker in order to comply with the minimum wage requirement?

Set the salary at the main place of work and part-time work separately.

The amount of salary at the main place of work must be strictly not lower thanminimum wage . This is a general rule for a situation where an employee has completed in a month established norm(part 3 of article 133 of the Labor Code of the Russian Federation). When checking whether such a salary corresponds to the minimum wage, do not take part-time salary into account.

As for the part-time salary, there is no direct requirement in the labor legislation that its value should not be less than the minimum wage. But in order to avoid conflicts with employees, we recommend that in this case, too, focus on the minimum value - in proportion to the hours worked.

An example of setting a salary for an internal part-time job

E.V. Ivanova is hired as a full-time cleaner. The minimum wage in 2016 is 6204 rubles. This means that Ivanova's salary at her main place of work should not be less than this value.

In addition to her main duties as a cleaner, Ivanova works as a courier for 0.5 rates. The minimum salary for the position of a courier, based on hours worked, should be 3102 rubles. (6204 rubles: 2).

CEO

Situation: can the general director of an LLC, appointed to the position by the general meeting of participants, increase his salary by his own order?

No, he can not.

At CEO organizations have a dual status. He is at the same time an employee of the organization in labor relations, and the sole executive body of the organization (Article 40 of the Law of February 8, 1998 No. 14-FZ). As a leader, he decides all economic and managerial issues of the organization. As an employee, he is obliged to act within the framework of the employment contract and comply with the Rules work schedule(Article 275 of the Labor Code of the Russian Federation).

The salary of the general director is a prerequisite of the employment contract (part 2 of article 57 of the Labor Code of the Russian Federation). Such conditions can be changed only by agreement of the parties to the contract (Article 72 of the Labor Code of the Russian Federation).

In an LLC, an employment contract on behalf of the organization must be signed by the one who chaired the general meeting of participants, where the general director was elected, or a member of the company who is authorized by the decision of the general meeting. Therefore, there are only two ways to increase the salary of the CEO:

• at a general meeting of members of the company. In this case, the protocol of the general meeting of participants will be the supporting document;

• decision of an authorized member of the company. He can prescribe new conditions for the remuneration of the general director in an additional agreement to the employment contract.

Salary reduction

Situation: how to reduce the salary, tariff rate and piece rate set for an employee?

The answer to this question depends on:

Reasons for lowering wages (salary, tariff rate, piece rate) and their documentary justification;

Consent of an employee to a reduction in his salary.

The amount of salary is prescribed in the employment contract as its mandatory condition (paragraph 5, part 2, article 57, article 135 of the Labor Code of the Russian Federation). As a general rule, an organization can change the mandatory terms of an employment contract (including salary) only with the consent of the employee (Article 72 of the Labor Code of the Russian Federation). In this case, it is necessary to draw up an additional agreement to the employment contract and an order to change the salary (tariff rate, piece rate). This procedure is also confirmed in paragraph 1 of the letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061.

In addition, if the organization has a staffing table, the head must issue an order to change it.

In some cases, the organization has the right to amend the terms of the employment contract without the consent of the employee. This is allowed when the previous conditions (including the salary) cannot be maintained due to:

• changes in equipment and production technology (for example, the introduction of new equipment, which led to a decrease in the workload of an employee);

• structural reorganization of production (for example, the exclusion of any stage of the production process);

• other change in organizational or technological working conditions, which led to a decrease in the employee's workload.

At the same time, it is forbidden to change the labor function of an employee. In addition, the organization may reduce the salary not below the level establishedcollective agreement (agreement), if the collective agreement (agreement) contains the relevant conditions.

This is stated in parts 1 and 8 of Article 74 of the Labor Code of the Russian Federation.

The organization must be prepared for the fact that in the event of a dispute, it will have to prove the need to reduce wages due to changes in organizational or technological working conditions (paragraph 21 of the decision of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2). Therefore, she is already initial stage innovations must justify the reason for the reduction in wages documented. For example, the proof of the impossibility of maintaining the previous mode of operation of an employee (and, consequently, his salary) when updating machine equipment will be:

• an act of complete wear and tear of equipment;

• a written response from the equipment manufacturer, which confirms that the model of the replaced machine has been discontinued;

• documents confirming the purchase of a new machine;

• documents confirming the peculiarity of the mode of operation on new equipment (reduction of employee labor costs).

The organization is not entitled to reduce the salary of employees for reasons not related to organizational and technological changes in working conditions (for example, due to a deterioration in the financial and economic situation), solely on its own initiative. This conclusion follows from Part 1 of Article 74 of the Labor Code of the Russian Federation.

The organization must inform the employee of its intention to change the salary in writing no later than two months before the introduction of this change (part 2 of article 74 of the Labor Code of the Russian Federation). You can notify an employee about the transition to new working conditions by order against his receipt. If the employee does not agree to work in the new conditions, the organization is obliged to offer him another position (vacant, including lower, lower paid), if there are vacant positions in the organization. If the employee refuses to transfer (as well as if there are no vacancies in the organization), the employment contract can be terminated on the basis of clause 7 of part 1 of article 77 of the Labor Code of the Russian Federation.

One of the options for reducing an employee's salary is to transfer him to another job (Article 72.1 of the Labor Code of the Russian Federation). It is also permissible only with the written consent of the employee, with one exception. If the reason for the transfer was extraordinary circumstances (for example, a production accident or production downtime due to economic reasons), then the employee can be transferred to another job without his consent. However, such a transfer (without the consent of the employee) will be temporary - for a period of not more than a month, and the employee's salary cannot be lower than the average salary for the previous job. This is stated in article 72.2 of the Labor Code of the Russian Federation.

salary increase

Situation: how to increase the salary (tariff rate, piece rate) set for an employee?

The answer to this question depends on the reasons for the increase in wages (salary, tariff rate, piece rate). In particular, salary increases are possible in the following cases:

• increase in salaries in general for the department or organization;

• transfer to another job (including a higher paid one);

• change in organizational or technological working conditions (Article 74 of the Labor Code of the Russian Federation);

• salary indexation (Article 134 of the Labor Code of the Russian Federation).

The amount of salary is prescribed in the employment contract as its mandatory condition (paragraph 5, part 2, article 57, article 135 of the Labor Code of the Russian Federation). As a general rule, an organization can change the mandatory terms of an employment contract (including salary) only with the consent of the employee (Article 72 of the Labor Code of the Russian Federation). In this case, it is necessary to issue an order to change the salary (tariff rate, piece rate) and an additional agreement to the employment contract (Article 72 of the Labor Code of the Russian Federation). This procedure is confirmed by paragraph 1 of the letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061.

For more information on changes to the employment contract, see How to change an employment contract .

In addition, if the organization has a staffing table, the head must issue an order to change it. At the same time, the organization has the right to both make a change to the existing staffing table and approve it. new edition. An exception to this rule is the transfer of an employee to another higher-paid position that exists in the organization. In this case, it is not necessary to make a change in the staffing table, since such a position and the salary corresponding to it are already present in it.

If the increase in salary is associated with a change in organizational or technological working conditions, then before concluding an additional agreement with the employee to the employment contract, you need to follow the necessary procedures (Article 74 of the Labor Code of the Russian Federation).

When indexing wages, additionally specify the procedure for its implementation in the internal local regulations of the organization (Article 134 of the Labor Code of the Russian Federation). For example, in the Regulation on wages. In the future, index the salary on the basis of the order of the head with reference to the corresponding local normative act. After that, draw up additional agreements to the employment contract with employees and make changes to the staffing table (if the organization has one).

A differentiated increase in salaries, that is, not for the whole organization, but only for some employees, is also made on the basis of the order of the head with reference to the relevant local regulatory act. After that, draw up additional agreements to the employment contract with employees and make changes to the staffing table (if the organization has one).

In the same order, carry out a salary increase to the sizeminimum wage .

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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 THE OFFICIAL SALARY (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" Industry-wide positions first level employees

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

The payroll process is always an exciting issue for all employees. There are currently various systems wages, some receive their earnings in a fixed amount, others have a tariff rate. In fact, each system has similar features and fundamental differences. Consider what is the official salary and the tariff rate, what are the similar features of the two different concepts as well as their distinguishing features.

What is salary

Before you understand how the tariff rate differs from the salary, you need to look at these two concepts in detail. In fact, a salary is a fixed amount of an employee's earnings, which is accrued for the performance of his official duties. In simple words it is paid in full only if two important conditions that the employee fulfills his official duties and stay at the workplace in accordance with his work schedule.

Wages and salaries are two different concepts, for the reason that a fixed amount of money is just a part of the employees' earnings, in addition to it, he can receive various bonuses, for example, bonuses and other payments. The definition of salary means a fixed amount that an employee is guaranteed to receive at the end of the worked month, provided that he stays at work in accordance with his work schedule.

Tariff rate

In fact, the tariff rate is also a fixed payment only not for the billing month, but for a certain time, for example, a day or an hour. That is, wages in this case will be calculated depending on the amount of time worked by the employee.

The calculation of wages in this case is carried out according to a simple formula: the tariff rate is multiplied by the amount of time worked. For example, if an employee's hourly rate is 120 rubles, he works 176 hours a month, then his salary will be 21,120 rubles.

What is the difference

So, we examined what a salary and a rate are, what the difference will be discussed later. There are several differences between these two payroll systems. The main one is that, according to the salary system, wages are accrued to an employee for a billing period, that is, a month or a year, depending on the specifics of the work and the position he holds. The tariff rate is a payment for a certain period of time, mainly, it is used for shift work.

Another difference is that the salary is charged for the performance by the employee of his work duties, and the tariff rate is the amount of time worked. In addition, both of these systems are used depending on the specifics of the work, for example, in some positions, the level of income of an employee will directly depend on the work performed and the amount of work. Although in this case, wages have a piecework wage system, in relation to which both the salary and the tariff rate can be applied, that is, a fixed amount of payment for the billing period plus a percentage of the amount of work performed.

similarity

Despite all the differences between these systems, they have a lot in common. As it turned out earlier, a salary can be received only after working out the billing period, and the tariff rate involves the payment of earnings for a certain unit of time, an hour or a week, a day. But if the employee did not work for a full month, for example, he was on vacation or on sick leave, then his salary is paid only for the time actually worked.

Consider how to calculate the hourly rate from the salary. Everything is quite simple, for this you need to divide the fixed amount by the number of days or hours worked. For example, if it is 25,000 rubles per month, then you can calculate how much he earns per day, if there are 22 working days for 8 hours in a calendar month. Thus, his tariff rate for the day will be 25000/22, equal to 1136.36 rubles per day or 142 rubles per hour.

Please note that under the payroll system, the employer unequivocally pays the employee only upon the fact of the time he has worked, that is, the salary is charged for the period that he is absent from the workplace.

Thus, the employer single-handedly establishes a system of remuneration for employees of his enterprise: salary and tariff rate. What is the difference? Significant differences are that the tariff rate is applied in most cases to a representative of the profession in the field of production or service, the salary is more often applied to employees in the field of economics or other intellectual activity.

A part-time job is understood as the performance by an employee of other regular paid work on the terms of an employment contract in his free time from his main job (part 1 of article 282 of the Labor Code of the Russian Federation). When working part-time, the length of working time is legally limited. As a general rule, it should not exceed half the monthly norm of working time (norm of working time for another accounting period) established for the corresponding category of workers (part 1 of article 284 of the Labor Code of the Russian Federation).

According to part 2 of Art. 57 of the Labor Code of the Russian Federation, a condition on remuneration, including the size of the tariff rate or salary (official salary) of an employee, additional payments, allowances, incentive payments and a condition on working hours, if for this employee it is different from general rules operating at the employer must be included in the employment contract.

Remuneration for the labor of persons working part-time can be made (part 1 of article 285 of the Labor Code of the Russian Federation):

• in proportion to hours worked;
• depending on production;
• on other conditions determined by the employment contract.

In the situation under consideration, the parties chose the first option of remuneration of the part-time worker.

Please note that when filling out the staffing table, the number staff units for the relevant positions (professions), which provide for the content of an incomplete staff unit, taking into account the characteristics of part-time work, is indicated in the appropriate shares, for example 0.25; 0.5; 0.75 and so on. However, the salary amount is indicated for a full-time position, because the staffing table determines only the salary for the corresponding position, and not the salary of a particular employee.

Salary is a fixed amount of remuneration for the performance of labor duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (part 4 of article 129 of the Labor Code of the Russian Federation). In other words, the salary is paid to the employee for the fulfillment of the monthly norm of working time.

Therefore, if the position provides for a salary of 10,000 rubles, and the employee is accepted at “0.5 rates”, i.e. his working time is half the norm, which means that the salary of a part-time worker is 5,000 rubles. (10,000 rubles / 2). It is this value that is fixed in the employment contract, which fully complies with the requirement of Part 1 of Art. 132 of the Labor Code of the Russian Federation. If, in the employment contract of a part-time worker, which is accepted at 0.5 rates, the salary is determined at 10,000 rubles, then it turns out that the parties agreed on exactly this amount of remuneration for the worked calendar month.

Note that in the employment contract it is necessary to fix other conditions listed in Art. 57 of the Labor Code of the Russian Federation and subject to mandatory inclusion in the employment contract. However, the condition of the employment contract that the size of the official salary is a certain amount before income tax individuals(personal income tax) is not one of them. At the same time, the indicated additional terms employment contract do not contradict the current legislation (see, for example, the appeal ruling of the UK on civil affairs of the Moscow City Court of May 16, 2012 No. 11-5036 / 2012, the ruling of the Investigative Committee in civil cases of the Moscow City Court of January 18, 2012 in case No. 33-1205, the cassation ruling of the St. Petersburg City Court of October 20, 2011 No. 33-15808 / 2011 , appeal ruling of the IC in civil cases Supreme Court Republic of Karelia dated 05.11.2013 in case No. 33-3581/2013).

Thus, when in the organization's staffing table the number of staff units for a certain position is 0.5, and the salary according to the staffing table is 10,000 rubles, then, in our opinion, when hiring an employee on a part-time job in this situation, the terms of payment labor in an employment contract may be as follows: “The remuneration of an employee consists of an official salary in the amount of 5,000 rubles. per month before withholding personal income tax in the amount and in the manner prescribed by applicable law.

In the employment contract of a part-time worker, the parties have the right to indicate the amount of salary for the full time - 10,000 rubles. before withholding personal income tax, however, with the proviso that the remuneration of the employee is made in proportion to the time worked by him.