New edition Art. 136 Labor Code of the Russian Federation

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or employment contract. The employee has the right to change the credit institution to which the wages are to be transferred by informing the employer in writing about the change in the details for the transfer of wages no later than fifteen calendar days before the day of payment of wages.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided federal law or an employment contract.

Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

Commentary on Article 136 of the Labor Code of the Russian Federation

Conditions of remuneration, such as the place and timing of payment of wages, are essential terms of the employment contract. It follows from .

As already mentioned, this information may not be included in the employment contract with a specific employee if they are generally established for most employees of the enterprise and are enshrined in a collective agreement or other local regulatory act.

In this case, it is enough to make a reference to such a document in the employment contract.

In addition, the clause of the employment contract regarding the conditions of remuneration must necessarily contain information about the form in which remuneration is made: in cash or in a combination of monetary and non-monetary forms. The condition must also be stipulated in what form the payment is made - in cash, that is, through the cash desk of the enterprise, or by transferring to the employee's bank account.

According to the general rule established by Article 136 of the Labor Code of the Russian Federation, wages are paid to the employee at the place of work or transferred to the bank account indicated by the employee on the terms determined by the collective or labor agreement.

The obligation of the employer to pay wages at the place of work is especially relevant for employees of those organizations whose structural divisions are geographically located in different places. This obligation is to organize the payment of wages to each employee in the place where he performs his labor duties.

The legislation also allows the possibility of transferring wages to a bank account. To do this, you need a statement from the employee indicating the bank account to which wages will be transferred.

Note that this form of payment is voluntary for employees. The transfer of wages to the employee's bank account is possible after the conclusion of a bank account agreement between the employee and the bank.

On the procedure for taking into account the opinion of the elected trade union body representing the interests of workers, see to it.

5. The place of payment of wages to an employee, as a rule, is the place where he performs his work. It is determined by the local normative act of the organization (as a rule, the internal labor regulations) or the collective agreement.

Article 13 of ILO Convention No. 95 prohibits the payment of wages in taverns or other similar establishments, and, if necessary to prevent abuse, in retail stores and places of entertainment, except in cases where wages are paid to persons working in such establishments.

6. A collective agreement or an employment agreement may provide for the transfer of wages to the bank account indicated by the employee. An application for the transfer of wages to a bank account can also be made by an employee at any time after the conclusion of an employment contract. The terms of the transfer are determined in the collective agreement or in the employment contract. As a rule, the transfer costs are borne by the employer.

7. If wages are paid in non-monetary form, the place and terms of its payment are specially established in the collective agreement or in the employment contract. In this case, the restrictions established by ILO Convention N 95 also apply. Along with this, it is also necessary to establish in the collective agreement or in the employment contract the procedure for such payments (for example, delivery of the relevant goods to the employee's home, provision of transport or self-delivery).

8. As a general rule, wages are paid directly to the worker. A different procedure may be provided for in the employment contract. In addition, an employee may entrust the receipt of his wages to another person by proxy (for example, in connection with a long business trip or for other reasons).

Full text of Art. 136 of the Labor Code of the Russian Federation with comments. New current edition with additions for 2019. Legal advice under article 136 of the Labor Code of the Russian Federation.

When paying wages, the employer must notify each employee in writing of:
1) on the components of wages due to him for the relevant period;
2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
3) on the amount and grounds for the deductions made;
4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit organization to which the wages are to be transferred by notifying the employer in writing of the change in the details for the transfer of wages no later than five working days before the day of payment of wages.
The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.
For certain categories of employees, federal law may establish other terms for the payment of wages.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

Commentary on Article 136 of the Labor Code of the Russian Federation

1. General rules wage payments are regulated by article 136 of the Labor Code of the Russian Federation.

Part 1 of the commented article obliges the employer to notify each employee in writing:
- on the components of wages due to him for the relevant period;
- on the amounts of other amounts accrued to the employee;
- on the amount and grounds for the deductions made;
- about the total amount of money to be paid.

The notification is carried out by issuing a pay slip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

The list of information established by part 1 of the commented article is mandatory for inclusion in the pay slip.

We also note that the Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1 approved unified forms of primary accounting documentation for accounting for labor and its payment, including forms of payroll, payroll, payroll, payroll registration journal. However, from January 1, 2013, these forms are not mandatory for use (see the information of the Ministry of Finance of Russia N PZ-10/2012 "On the entry into force from January 1, 2013 of the Federal Law of December 6, 2011 N 402-FZ" On accounting ").

2. As a general rule, wages are paid to the employee at the place where he performs work, that is, directly at the location of his workplace, determined by the employment contract. At the same time, the payment of wages can be transferred to the credit institution indicated in the employee's application.

It should be noted that in accordance with the Federal Law of November 4, 2014 N 333-FZ "On Amendments to Certain Legislative Acts Russian Federation regarding the exclusion of provisions establishing benefits for individual business entities, "Part 3 of the commented article was supplemented with a provision according to which the employee was granted the right to replace the credit institution to which the salary should be transferred, informing the employer in writing about the change in the details for the transfer on the one hand, this provision guarantees the right of the employee to freely choose and change the credit institution to which his salary is transferred.On the other hand, the employer is guaranteed to notify him on the change by the employee of the credit organization, and, moreover, within a timeframe that allows you to make the necessary changes in the relevant accounting documents.

The terms of the transfer are determined in the collective agreement or in the employment contract. The place and terms of payment of wages in non-monetary form are also determined by a collective agreement or an employment contract.

3. According to Art. 5 of ILO Convention No. 95 "Regarding the Protection of Wages" (1949), wages will be paid directly to the worker concerned, unless national law, collective agreement or arbitration award otherwise provides, and unless the worker concerned agrees to another method.

In the Labor Code of the Russian Federation, a similar provision is provided for in Part 5 of Art. 136 of the Labor Code of the Russian Federation, which establishes that wages are paid directly to the employee.

An exception to this rule are cases where another method of payment is provided for by federal law or an employment contract.

The Constitutional Court of the Russian Federation indicated that the norms of Parts 3 and 5 of Art. 136 of the Labor Code of the Russian Federation are guarantees for the implementation of the right of the employee, enshrined in the Labor Code of the Russian Federation, to timely and in full payment of wages. Provisions of Part 3, 5 of Art. 136 of the Labor Code of the Russian Federation are aimed at ensuring the coordination of the interests of the parties to the employment contract when determining the rules for the payment of wages, at creating conditions for the unhindered receipt of it personally by the employee in a way convenient for him, which corresponds to the provisions of ILO Convention No. 143-O).

4. In accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, the collective agreement, the employment contract. The Labor Code of the Russian Federation does not establish specific terms for the payment of wages, as well as the size of the advance payment.

In the letter of Rostrud of September 8, 2006 N 1557-6 "Accounting advances on wages" it is indicated that, taking into account the provisions of the Decree of the Council of Ministers of the USSR of May 23, 1957 N 566 "On the procedure for paying wages to workers for the first half of the month", which is valid in the part that does not contradict the Labor Code of the Russian Federation, the specific terms for paying wages, including the advance payment (specific dates of the calendar month), as well as the amount of the advance payment, should be determined by the internal labor regulations, the collective agreement, the labor contract. Thus, in addition to the formal fulfillment of the requirements of Art. 136 of the Labor Code of the Russian Federation on the payment of wages at least 2 times a month, the employer, when determining the amount of the advance payment, should take into account the time actually worked by the employee (actual work performed).

A different period for the payment of wages can be established for certain categories of workers only by federal law (part 7 of article 136 of the Labor Code of the Russian Federation). For example, upon termination of an employment contract, payment of all amounts due to the employee from the employer is made on the day the employee leaves. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

If the day of the salary coincides with a weekend or non-working holiday, it is paid on the eve of this day.

Holidays are paid no later than 3 days before the start of the holiday.

For the delay by the employer in the payment of wages and other payments due to the employee, liability is provided.

So, if the employer violates the established deadline for paying wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with the payment of interest (monetary compensation) in the amount of not less than one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation from the amounts not paid on time for each day of delay, starting from the next day after the due date of payment until the day of the actual settlement, inclusive.

Another commentary on Art. 136 Labor Code of the Russian Federation

1. The commented article introduces the obligation of the employer to issue a payslip to the employee, which should contain the following information:

a) on the structure of wages (established salary, tariff rate, allowances, additional payments, incentive payments, payments for work in special conditions, bonuses);

b) on the amounts of other amounts accrued to the employee (included in the wage system, but not reflected in other sections of the payslip, for example, amounts of monetary compensation for delayed payment of wages);

c) on the amount and grounds for deductions made (for tax with individuals; recovery of alimony and other amounts on the basis of court decisions; reimbursement of unworked advance payment on wages; repayment of unspent and unreturned advance payment; refund of overpaid amounts; compensation for material damage caused to the employer; repayment of a loan issued by the employer; order of the employee, etc.);

d) the total amount to be paid.

2. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. The use of a pay slip form not approved by the employer in the prescribed manner entails administrative liability under Art. 5.27 of the Code of Administrative Offenses (see also Decree of the Supreme Court of the Russian Federation of December 23, 2010 N 75-AD10-3).

3. The place of payment of wages to an employee, as a rule, is the place where he performs his work. It is determined by the local normative act of the organization (as a rule, the internal labor regulations) or the collective agreement.

Article 13 of ILO Convention No. 95 on the Protection of Wages (adopted at Geneva on July 1, 1979) prohibits the payment of wages in taverns or other similar establishments, and, if necessary, to prevent abuse, in retail stores and in places entertainment, except in cases where wages are paid to persons working in such institutions.

4. A collective agreement or an employment agreement may provide for the transfer of wages to the bank account indicated by the employee. An application for the transfer of wages to a bank account can be made by an employee at any time after the conclusion of an employment contract. The terms of the transfer are determined in the collective agreement or in the employment contract. As a rule, the transfer costs are borne by the employer.

5. If wages are paid in non-monetary form, the place and terms of its payment are specially established in the collective agreement or in the employment contract. AT this case the restrictions established by the said ILO Convention also apply. Along with this, the collective agreement or employment contract must establish the procedure for such payments (for example, the delivery of the relevant goods to the employee's home, the provision of transport for him or self-delivery).

6. As a general rule, wages are paid directly to the worker. A different procedure may be provided for in the employment contract. In addition, an employee may entrust the receipt of his wages to another person by proxy (for example, in connection with a long business trip or for other reasons).

7. Civil Code in Art. 30 establishes that if a citizen abuses alcohol or drugs or is addicted to gambling and thereby puts his family in a difficult financial situation, the court may recognize him as having limited legal capacity. A person recognized by a court as having limited legal capacity cannot independently receive wages and dispose of them without the consent of the trustee appointed to him. In this case, wages are issued to the trustee on the basis of his trustee's certificate or to the employee on the basis of the written consent of the trustee.

8. Wages must be paid at least every half a month. The establishment in collective agreements or local regulations of other terms (for example, once a month) violates this requirement of the law.

The legislation considers the payment of wages for the first half of the month not as an advance, but as remuneration for the past period, so its amount should be determined according to general rules, i.e. depending on the amount of time worked in the first half of the month, and cannot be less than the amount calculated on the basis of the tariff rate, salary and time worked in the first half of the month (see also decision of the Supreme Court of the Russian Federation of November 19, 2007 N GKPI07-961).

9. The date of payment of wages is established in the internal labor regulations, in a collective agreement or in an employment contract. Arbitrary establishment of this date by the employer is illegal. At the same time, the internal regulations, the collective agreement and the employment contract may also establish a different frequency of payment of wages - more often than twice a month, but also on the dates specified by these acts.

If the day of payment of wages coincides with a weekend or non-working holiday, then the payment must be made the day before.

If the day of payment of wages coincides with the second day off in a five-day working week (for example, Sunday), wages must be paid on the eve of the first day off (on Friday).

If the day of payment of wages coincides with a non-working holiday following the day off (weekends), wages must be paid on the eve of the day off (weekends).

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Salary under Art. 129 of the Labor Code and in judicial practice

In accordance with Art. 129 Labor Code of the Russian Federation wages carried out in the form of wages. Salary is the sum of remuneration for labor activity, stimulating and compensatory payments.

Judicial practice shows that parts of earnings must correspond to a number of features given in the table:

		Base
	Dependence on the qualifications of the worker and the characteristics of the work, such as: complexity, conditions of performance, quality and quantity	Determination of the Armed Forces of the Russian Federation of September 16, 2015 No. 304-KG15-5008
	Existence within an employment relationship
	The accrual is carried out for the performance of the official function	Decree of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013
	warranty
	Automatic payouts
	Established by the employer, the dependence on the length of service of the employee, the presence of penalties or their absence, conscientiousness in performance official duties	Definition of the Supreme Court of 04.07.2016 No. 310-KG16-8285
	Established by the employer dependence on the labor contribution of the employee	Definition of the Supreme Court of June 28, 2016 No. 304-KG16-6749

The selection of features allows you to distinguish parts of the salary from other cash payments that the employer pays to the worker. For example, produced by Labor Code of the Russian Federation wages does not include:

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• expenses for the transportation of property and subsequent arrangement in the new place of residence of the worker, due to the transition to work in a new locality (see the definition of the Supreme Court of February 26, 2016 No. 310-KG15-20212);
• payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court of September 1, 2015 No. 304-KG15-10018);
• payments to employees in order to compensate for the costs of their education, education of employees' children (see the definition of the Supreme Court of January 28, 2016 No. 310-KG15-18757).

The procedure for paying salaries to employees

According to Art. 136 of the Labor Code, the worker receives payment based on the results of labor activity at least twice a month. Payment is due after the work is completed. The maximum period for the transfer of funds is 15 days from the end of the period for which it is calculated.

Each time when transferring payment by a working employer, the established Art. 136 TC payment procedure:

1. Earnings are calculated.

   Salary under Art. 129 of the Labor Code of the Russian Federation - this is a combination of several types of payments, among which there is necessarily a remuneration for work, therefore the calculation is reduced to the calculation of salary or income at the tariff rate. If necessary, the calculation includes the addition of the amounts of incentives due to the employee and compensation for the time worked.

2. Employees are notified in writing of income and the amounts on the basis of which it is calculated, i.e.:
   • about the size of parts of the salary;
   • the amount of other payments;
   • on the grounds and amount of deductions.

     In organizations where settlements with workers are made in cash through the accounting department or cash desk of the company, notification is made using a payroll signed by a familiar employee. If an employer resorts to the services of a credit institution to pay employees, then, as a rule, workers are notified by sending information to the employee’s phone, posting information about accruals in personal account on the bank's website or otherwise.

3. The salary is transferred to the employee "from hand to hand" in cash or transferred to an account with a credit institution.

Pay cut

The calculation of the amount of earnings includes a deduction from the income of the worker of various deductions. A number of them do not depend on the efficiency and conscientiousness of the employee. So, the employer in any case withholds the amounts:

• personal income tax (Chapter 23 of the Tax Code);
• insurance premiums for social, medical and pension insurance (Article 425 of the Tax Code of the Russian Federation, Law “On Compulsory Social Insurance ...” dated July 24, 1998 No. 125-FZ).

A number of deductions are made by a court decision and do not relate to the work activity of the employee. For example, these are the amounts:

• alimony (section 5 of the RF IC);
• deductions from the earnings of those sentenced to correctional and forced labor (Article 50, Article 53.1 of the Criminal Code of the Russian Federation).

The salary can be reduced by deductions related to the employee's labor activity, for example:

• deprivation of the mandatory bonus or reduction of its size if the conditions for such actions are provided by the employer (letter of Rostrud dated 12/18/2014 No. 3251-6-1);
• deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
• repayment of an unspent advance payment for a business trip that was not returned to workers (Article 137 of the Labor Code);
• compensation for material damage caused to the employer (Article 238 of the Labor Code);
• refund of amounts from the employee’s previously paid wages if the employee’s guilt is proven in downtime, failure to comply with the labor standard (Article 137 of the Labor Code), etc.

Let's summarize. Salary is a guaranteed income of an employee, automatically accrued within the framework of labor relations for the fulfillment of labor standards and varies due to the qualifications of the worker, his length of service, the complexity of the work, or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The amount of salary can be reduced by deductions. In accordance with Art. 136 Labor Code wages is made from 2 times a month in 3 stages, including the calculation of earnings, notification of the employee about it and, in fact, payments.

Chapter 21

Article 133. Establishment of the minimum wage

The minimum wage is established simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence minimum for an able-bodied person.

The monthly salary of an employee who has worked during this period the norm of working hours and fulfilled labor norms (labor duties) cannot be lower than the minimum wage established by federal law.

When remuneration is based on the tariff system, the size of the tariff rate (salary) of the first category of the unified tariff scale cannot be lower than the minimum wage.

The amount of the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions that deviate from normal, for work in special climatic conditions and in territories exposed to radioactive contamination, other compensation and social payments.

The procedure for calculating the subsistence minimum and its value are established by federal law.

For the subsistence minimum, see the certificate

Article 134

Ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with the growth of consumer prices for goods and services. In organizations financed from the relevant budgets, wage indexation is carried out in the manner prescribed by laws and other regulatory legal acts, and in other organizations - in the manner established by the collective agreement, agreements or local regulatory act of the organization.

Article 135. Establishment of wages

Wage systems, tariff rates, salaries, various types of payments are established:

Employees of organizations financed from the budget - by relevant laws and other regulatory legal acts;

Employees of organizations with mixed financing (budget financing and business income) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

Employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

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

The terms of remuneration determined by an employment contract cannot be worsened in comparison with those established by this Code, laws, other regulatory legal acts, a collective agreement, agreements.

The terms of remuneration determined by the collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by this Code, laws and other regulatory legal acts.

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer is obliged to notify each employee in writing of the components of wages due to him for the relevant period, the amount and grounds for the deductions made, as well as the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees.

Wages are paid to the employee, as a rule, at the place of performance of work by him or transferred to the bank account indicated by the employee on the terms determined by the collective agreement or labor contract.

Wages are paid directly to the employee, unless another method of payment is provided for by law or an employment contract.

Wages are paid at least every half a month on the day established by the organization's internal labor regulations, collective agreement, labor contract.

Article 137. Limitation of deductions from wages

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:

To compensate for the unworked advance payment issued to the employee on account of wages;

To pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

To return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part three of Article 155) or simple (part three of Article 157);

Upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds specified in paragraphs 1, 2, subparagraph "a" of paragraph 3 and paragraph 4 of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide on deductions from the employee's wages no later than one month from the date of expiration of the period established for the return of the advance, repayment of debts or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of deduction.

Wages overpaid to an employee (including in the event of incorrect application of laws or other regulatory legal acts) cannot be recovered from him, except in the following cases:

If the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155) or simple (part three of Article 157);

If the salary was overpaid to the employee in connection with his illegal actions established by the court.

Article 138. Limitation of the amount of deductions from wages

The total amount of all deductions for each payment of wages may not exceed 20 percent, and in cases provided for by federal laws, 50 percent of the wages due to the employee.

When deducting from wages under several executive documents, the employee must in any case be retained 50 percent of wages.

The restrictions established by this article do not apply to deductions from wages when serving corrective labor, recovery of alimony for minor children, compensation for harm caused by the employer to the health of an employee, compensation for damage to persons who have suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime. . The amount of deductions from wages in these cases cannot exceed 70 percent.

Deductions from payments that are not foreclosed in accordance with federal law are not allowed.

Article 139. Calculation of the average wage

For all cases of determining the size of the average wage provided for by this Code, a single procedure for its calculation is established.

To calculate the average wage, all types of payments provided for by the remuneration system used in the relevant organization, regardless of the sources of these payments, are taken into account.

In any mode of work, the calculation of the average salary of an employee is based on the salary actually accrued to him and the time he actually worked for the 12 months preceding the moment of payment.

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (average monthly number of calendar days).

The average daily earnings for paying for vacations granted in working days, in the cases provided for by this Code, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.

The collective agreement may also provide for other periods for calculating the average wage, if this does not worsen the position of the employees.

Features of the procedure for calculating the average wage established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

Article 140

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

In the event of a dispute about the amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

Article 141

Wages not received by the day of the death of the employee are issued to members of his family or to a person who was dependent on the deceased on the day of his death. The payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.

Article 142

The employer and (or) representatives of the employer duly authorized by him, who have allowed delays in the payment of wages to employees and other violations of wages, shall be liable in accordance with this Code and other federal laws.

In the event of a delay in the payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the payment of the delayed amount. Suspension of work is not allowed:

During periods of introduction of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;

In the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the defense of the country and the security of the state, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies;

In organizations directly serving especially dangerous types of production, equipment;

In organizations related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

Article 143. Tariff system of remuneration

The tariff system of remuneration includes: tariff rates (salaries), tariff scale, tariff coefficients.

The complexity of the work performed is determined on the basis of their billing.

Tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of work and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

See the Certificate of Changes to the Unified Tariff and Qualification Directory of Works and Occupations of Workers

For the approval of the Qualification Handbook for the positions of managers, specialists and other employees, see Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37

The tariff system for remuneration of employees of organizations financed from the budgets of all levels is established on the basis of a single tariff scale for remuneration of employees in the public sector, approved in the manner established by federal law, and which is a guarantee for the remuneration of employees in the public sector. The tariff system of remuneration of employees of other organizations may be determined by collective agreements, agreements, taking into account unified tariff and qualification reference books and state guarantees for remuneration.

Article 144. Stimulating payments

The employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems may also be established by a collective agreement.

The procedure and conditions for the application of incentive and compensation payments (additional payments, allowances, bonuses, and others) in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by bodies state power of the corresponding subject of the Russian Federation, and in organizations financed from the local budget - by local governments.

Article 145

The remuneration of the heads of organizations, their deputies and chief accountants in organizations financed from the federal budget is made in the manner and in the amount determined by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the state authorities of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.

The wages of heads of other organizations, their deputies and chief accountants are determined by agreement of the parties to the employment contract.

Article 146. Remuneration for work in special conditions

The remuneration of labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions, is made at an increased rate.

The labor of workers employed in areas with special climatic conditions is also paid at an increased rate.

Article 147

The remuneration of labor of employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is established at an increased rate in comparison with the tariff rates (salaries) established for various kinds works with normal working conditions, but not below the size established by laws and other regulatory legal acts.

The list of heavy work, work with harmful and (or) dangerous and other special working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. An increase in wages on the specified grounds is carried out based on the results of attestation of workplaces.

Specific amounts of increased wages are established by the employer, taking into account the opinion of the representative body of employees or by a collective agreement, labor contract.

Article 148. Payment for labor at work in areas with special climatic conditions

Remuneration for work in areas with special climatic conditions is made in the manner and in amounts not lower than those established by laws and other regulatory legal acts.

Article 149

When performing work in working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, weekends and non-working holidays, etc.), the employee receives the appropriate additional payments provided for by the collective agreement, labor contract. The amount of additional payments cannot be lower than those established by laws and other regulatory legal acts.

Article 150

When an employee with a time wage performs work of various qualifications, his work is paid for work of a higher qualification.

When an employee with piecework wages performs work of various qualifications, his work is paid at the rates of the work performed by him.

In cases where, taking into account the nature of production, workers with piecework wages are entrusted with the performance of work charged below the categories assigned to them, the employer is obliged to pay them the difference between the categories.

Article 151

An employee who performs for the same employer, along with his main job, stipulated by an employment contract, additional work in another profession (position) or performs the duties of a temporarily absent employee without being released from his main job, is paid an additional payment for combining professions (positions) or performing duties of a temporarily absent employee.

The amounts of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee are established by agreement of the parties to the employment contract.

Article 152. Remuneration for work outside the normal working hours

Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. Specific amounts of payment for overtime work may be determined by a collective agreement or an employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

Part-time work outside the normal working hours is paid based on hours worked or output.

Article 153. Payment for work on weekends and non-working holidays

Work on weekends and non-working holidays is paid at least twice:

Pieceworkers - not less than double piecework rates;

Employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;

For employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if the work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in the amount of at least a double hourly or daily rate in excess of the salary, if the work produced in excess of the monthly norm.

At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

Salary on weekends and non-working holidays creative workers cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations, may be determined on the basis of an employment contract, a collective agreement or a local normative act organizations.

Article 154. Payment for work at night

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by laws and other regulatory legal acts.

The specific size of the increase is established by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the labor contract.

Article 155

In case of non-fulfillment of labor standards (official duties) through the fault of the employer, payment is made for the time actually worked or the work performed, but not lower than the average employee's salary calculated for the same period of time or for the work performed.

In case of non-fulfillment of labor standards (official duties) for reasons beyond the control of the employer and employee, the employee retains at least two-thirds of the tariff rate (salary).

In case of non-fulfillment of labor standards (official duties) due to the fault of the employee, payment of the normalized part of wages is made in accordance with the amount of work performed.

Article 156

Marriage through no fault of the employee is paid on a par with good products. Full marriage due to the fault of the employee is not subject to payment.

Partial marriage due to the fault of the employee is paid at reduced rates, depending on the degree of suitability of the product.

Article 157. Payment for idle time

Downtime (Article 74) due to the fault of the employer, if the employee warned the employer in writing about the beginning of the downtime, is paid in the amount of at least two-thirds of the employee's average wage.

Downtime for reasons beyond the control of the employer and employee, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

Downtime due to the fault of the employee is not paid.

Article 158. Payment for labor in the development of new industries (products)

A collective agreement or an employment contract may provide for the retention of the employee's previous salary for the period of mastering a new production (product).

The procedure for remuneration to an employee according to the Labor Code of the Russian Federation

Remuneration according to the Labor Code of the Russian Federation produced in 3 stages. Before considering the payment procedure, it is necessary to clarify which payments are included in the remuneration of employees.

Salary under Art. 129 of the Labor Code and in judicial practice

In accordance with Art. 129 Labor Code of the Russian Federation wages carried out in the form of wages. Salary is the sum of remuneration for labor activity, stimulating and compensatory payments.

Judicial practice shows that parts of earnings must correspond to a number of features given in the table:

Dependence on the qualifications of the worker and the characteristics of the work, such as: complexity, conditions of performance, quality and quantity

Determination of the Armed Forces of the Russian Federation of September 16, 2015 No. 304-KG15-5008

Existence within an employment relationship

The accrual is carried out for the performance of the official function

Decree of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013

Automatic payouts

The dependence established by the employer on the length of service of the employee, the presence of penalties or their absence, conscientiousness in the performance of official duties

Definition of the Supreme Court of 04.07.2016 No. 310-KG16-8285

Established by the employer dependence on the labor contribution of the employee

Definition of the Supreme Court of June 28, 2016 No. 304-KG16-6749

The selection of features allows you to distinguish parts of the salary from other cash payments that the employer pays to the worker. For example, produced by Labor Code of the Russian Federation wages does not include:

• expenses for the transportation of property and subsequent arrangement in the new place of residence of the worker, due to the transition to work in a new locality (see the definition of the Supreme Court of February 26, 2016 No. 310-KG15-20212);
• payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court of September 1, 2015 No. 304-KG15-10018);
• payments to employees in order to compensate for the costs of their education, education of employees' children (see the definition of the Supreme Court of January 28, 2016 No. 310-KG15-18757).

The procedure for paying salaries to employees

According to Art. 136 of the Labor Code, the worker receives payment based on the results of labor activity at least twice a month. Payment is due after the work is completed. The maximum period for the transfer of funds is 15 days from the end of the period for which it is calculated.

Each time when transferring payment by a working employer, the established Art. 136 TC payment procedure:

1. Earnings are calculated.

Pay cut

The calculation of the amount of earnings includes a deduction from the income of the worker of various deductions. A number of them do not depend on the efficiency and conscientiousness of the employee. So, the employer in any case withholds the amounts:

• personal income tax (Chapter 23 of the Tax Code);
• insurance premiums for social, medical and pension insurance (Article 425 of the Tax Code of the Russian Federation, Law “On Compulsory Social Insurance ...” dated July 24, 1998 No. 125-FZ).

A number of deductions are made by a court decision and do not relate to the work activity of the employee. For example, these are the amounts:

• alimony (section 5 of the RF IC);
• deductions from the earnings of those sentenced to correctional and forced labor (Article 50, Article 53.1 of the Criminal Code of the Russian Federation).

The salary can be reduced by deductions related to the employee's labor activity, for example:

• deprivation of the mandatory bonus or reduction of its size if the conditions for such actions are provided by the employer (letter of Rostrud dated 12/18/2014 No. 3251-6-1);
• deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
• repayment of an unspent advance payment for a business trip that was not returned to workers (Article 137 of the Labor Code);
• compensation for material damage caused to the employer (Article 238 of the Labor Code);
• refund of amounts from the employee’s previously paid wages if the employee’s guilt is proven in downtime, failure to comply with the labor standard (Article 137 of the Labor Code), etc.

Let's summarize. Salary is a guaranteed income of an employee, automatically accrued within the framework of labor relations for the fulfillment of labor standards and varies due to the qualifications of the worker, his length of service, the complexity of the work, or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The amount of salary can be reduced by deductions. In accordance with Art. 136 Labor Code wages is made from 2 times a month in 3 stages, including the calculation of earnings, notification of the employee about it and, in fact, payments.

Remuneration according to the labor code of the Russian Federation

A fairly extensive definition of all the nuances of remuneration under the Labor Code of the Russian Federation allows you to fairly accurately regulate the relationship between the employer and the employee in terms of remuneration payments. This law contains absolutely all possible extensions of the employment contract regarding the determination of the size and calculation of both wages and all kinds of allowances or bonuses. However, it also limits certain opportunities, thus protecting the employees of the organization. But first things first.

pay labor code

To begin with, it should be said that the main nuances regarding wages are contained in the Labor Code of the Russian Federation, more specifically, Article 135. First of all, it states that any employee has every right to receive remuneration payments for his work.

And in this case, there should be no talk of discrimination on any grounds. A certain minimum is established in the form of a minimum wage. This figure is determined both for the whole of Russia and in each region independently, depending on its:

• territorial location;
• Development of infrastructure, industry and other things;
• The population of the territories;
• Other factors, one way or another affecting the value of the minimum wage.

Now we should define more specifically what is meant by this familiar concept. What is the opinion of the labor code on this matter. And what are the dependencies?

TC salary

The Labor Code of the Russian Federation gives a fairly precise definition of the concept of "wage". Article 129 clearly indicates the list of payments that fit this term. It is extensive, but all should be listed:

• Compensatory payments for labor activity, which in one way or another depend on the position of the employee, the complexity of the work performed by him, the quantitative and qualitative characteristics of labor, climatic and other conditions;
• Compensatory payments. Whether it be a surcharge, an allowance, etc. Additional payments are also suitable here for the fact that working conditions in one way or another differ from normal ones. Either they are harmful to the employee's body due to emissions, or it's just an extremely harsh climatic zone of work;
• Any payment designed to stimulate work activity. In this case we are talking about bonuses to employees, the accrual of allowances of various kinds. Or additional payments, in the form of incentives for overtime hours of work.

The amount of the employee's income is determined by the employment contract of the organization, which announces the system of remuneration for labor activity. Therefore, this document should contain clearly described criteria for any payments, as well as the reasons for which they are issued. Let's discuss this in more detail.

Labor contract

The employee's salary is determined by means of an employment agreement. In this case, Article 57 of the Labor Code of the Russian Federation plays a key role. It contains exhaustive requirements for the clauses that this contract should contain. So, it is necessary to describe:

• Conditions under which payment is made. That is the system. Moreover, it is necessary to indicate the amounts of tariff rates, salaries, various kinds of additional payments, allowances and incentive payments, for example, bonuses;
• Availability of compensation payments when performing labor activity, which is difficult from a physical point of view;
• You should also describe various types of compensation if the employee is engaged in a hazardous activity, or if working conditions can adversely affect his health in one way or another. It is necessary to indicate the characteristics of labor at the place where the employee carries out activities of a working nature.

From this we can conclude that the amount of salary (tariff rates, salary, etc.), various kinds of additional payments and allowances, incentive payments must necessarily be described in the employment contract of each employee who carries out work activities in this organization. Also, all this is supported by the drafting of a collective agreement / agreement / local-normative act.

Payment Forms

In this case, Article 131 of the same code of the Russian Federation plays a key role. It is established that payment for labor activity should occur exclusively in monetary terms. Moreover, the currency should be exactly the ruble, which operates in the Russian Federation.

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However, a collective or labor agreement has a certain nuance. In the event that the employee himself wishes that payment for his activities be made in any other form, then he has the right to receive it. This must be done in writing. There is also a certain nuance. In such cases, the part of the employee's income that is not paid in cash cannot be more than twenty percent of his accrued wages.

It can be seen that regarding the remuneration of labor activity, the legislation has many different points in its acts. This was created primarily in order to provide protection to the employee, as well as provide suitable conditions for work. In case of deviations from the norm, there are certain payments as moral / physical damage.

Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment of wages

New edition Art. 136 Labor Code of the Russian Federation

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit organization to which the wages are to be transferred by notifying the employer in writing of the change in the details for the transfer of wages no later than five working days before the day of payment of wages.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

The Labor Code, in the part related to wages, contains a requirement that the monthly salary of employees who have fully worked out the monthly norm of time, and also fulfilled the established labor standards, should not be lower than the minimum wages established by law. The main legal requirement of the Labor Code is to achieve such monthly income of employees that would be sufficient to restore strength for subsequent work, while at the same time satisfying the basic vital needs of employees.

On October 1, 2016, the so-called Labor Code 2016 began to operate, the payment of wages in it also takes into account the previous requirements for employers to take into account the regional characteristics of the work of employees. For example, the labor standards of workers with increased wages in regions with special climate conditions have been left with the inclusion of so-called regional coefficients in their salaries.

Payment of wages according to the Labor Code

The terms of payment of wages under the Labor Code must comply with the norms and requirements of the code, as well as internal acts of employers in the form of orders, orders, collective agreements, etc.

As for how wages should be paid according to the Labor Code, it obliges employers of all forms of ownership without exception to pay wages, firstly, mainly in cash (payment in kind is allowed no more than a fifth of the salary) and secondly, twice a month, as an advance and salary (although the term "advance" is not in the Labor Code). The period of payment of earnings for the first half of the month is from the 20th to the 27th day of the month, and for the second - from the 3rd to the 12th day of the month following the worked month. At the same time, neither employees nor their employers have been given the right: the first - to impose terms, as well as the amount of payments, and the second - to violate the established 15-day interval between wage payments.

Labor Code of the Russian Federation: advance payment, salary

As already noted, if we take the Labor Code: advance payment, payment, then you will not find a legislatively fixed concept of advance payment in it. However, in the old fashioned way, the payment received in the first fifteen days of the month is called advance, and in the second - salary.

The size of the so-called advance payment is not fixed in the labor law, and it can be determined by the employer independently, taking into account:

• period of time worked;
• the size of the official rate or the amount of the salary of the employee;
• percentage of total earnings. At the same time, this condition must be officially fixed in the internal documents of the employer, such as a collective agreement or an agreement between the employer and a team of employees, or an individual labor agreement.

Labor Code 2016: salary terms

In accordance with the Labor Code of the Russian Federation, the salary and the terms of its payment in connection with changes in the requirements of the code that entered into force in October 2016 only stipulate the maximum time interval between payments within 15 days, but nowhere is the minimum period for these payments specified. In this case, weekly and even daily payments will be legal. Accountants withhold and transfer personal income tax to the tax office, as a rule, in last days month and the day of transfer is considered the day the employee receives income in the form of wages.

Only small enterprises can fully use such a payment system. For medium and large enterprises with a large number of employees, such quick payments are impossible in principle, due to a significant increase in the volume of accounting work, an increase in administrative costs with an increase in the number of accountants, which will ultimately affect the efficiency of the entire enterprise.

The main thing that the Labor Code of 2016 requires is that wages must be paid in full and within the time limits established by law and internal documents.

Delayed wages under the Labor Code

Under the 2016 Labor Code, salary delays are unacceptable for an employer, and no statements by its employees can become the basis for postponing payments. However, as well as applications with petitions for the payment of the entire amount of the monthly salary in one day.

Moreover, amendments were made to the articles of the Code of Administrative Offenses, where punishment is provided for the employer if there was a salary delay under the 2016 Labor Code - a fine in significant amounts.

In addition, the period of salary delay under the Labor Code is subject to a penalty. Therefore, at present, salary delays under the 2016 Labor Code lead to tangible administrative penalties against employers.

Salary indexation according to the Labor Code

According to the law, wage indexation is carried out in the form of an increase in the wages of employees, taking into account the growth of inflation and the associated rise in prices for consumer goods, as well as services. And the main legislative document obliging employers to index salaries is the Labor Code.

It determines that indexation in budgetary organizations should be carried out in the manner specified in the documents of the central executive power, and enterprises and institutions of a commercial orientation must comply with internal documents - orders, norms of the collective agreement, requirements of individual agreements with employees, in terms of wage indexation.

Since a separate law on indexation has not been adopted, therefore, the employer tries not to prescribe norms regarding indexation in their documents or enter such a vague wording: “if funds are available”.