Legal regulation of labor remuneration - Staff salaries

Legal regulation of labor remuneration

In a market economy, there are directions, the normal functioning of which is impossible without state intervention. Labor remuneration is one of these areas.

State regulation of wages is a set of actions and measures to establish an equitable distribution of income and, accordingly, to raise the standard of living of the population. In doing so, the state stimulates an increase in the population's spending, the volume of consumption of goods and services and, ultimately, the growth in output.

The state regulates labor remuneration through:

1) direct (directive) impact, i.e. establishment:


• district coefficients and allowances;

• the order of remuneration of labor of employees of federal state institutions, state institutions of US subjects and municipalities;

• the maximum and minimum wage surcharge;

• the order of indexation of wages;

2) Indirect (indicative) impact:

• control of the issue of money, exchange rate, inflation;

• development of tariff-qualifying directories (TKS) for various activities;

• setting tax rates for legal entities and individuals.

Sources of legal regulation of labor remuneration in the United States are:

1) The US Constitution, which declares the main principles of state policy;

2) codes: the US Civil Code, the US TC, the US PC, the US Code of Administrative Offenses, the Criminal Code of the United States;

3) federal laws;

4) by-laws (decrees of the President of the USA, resolutions of the Government of the United States);

5) regulatory acts of the subjects of the United States;

6) bilateral and trilateral agreements;

7) local regulations of the company.

It's important to remember!

Company executives and individual entrepreneurs, especially beginners, do not fully and sometimes completely ignore the legal aspects of regulating labor remuneration for employees. At best, such neglect can lead to low efficiency in using the potential of workers, at worst - to the consideration of labor disputes in court and significant financial costs. Therefore, all labor remuneration issues must necessarily be reflected in the company's local regulations, which must be developed in full compliance with US law and US law.

The basis of the legal regulation of labor remuneration in the United States are the relevant articles of the US Constitution, which proclaims the priority of international principles and norms in the field of human rights (the Universal Declaration of Human Rights, adopted by the United Nations in 1948, ILO Convention No. 95, 1949, etc.) over national legislation.

According to Art. 7 of the US Constitution, labor and health of the people are protected in the United States, a guaranteed minimum wage is established, state support for families, maternity, paternity and childhood, disabled people and elderly people is developed, a system of social services is developed, state pensions, benefits and other guarantees are established social protection & quot ;. Part 3 of Art. 37 of the US Constitution is a guarantee that every employee can not receive a reward below the minimum for the work performed: "Everyone has the right to work in conditions meeting safety and hygiene requirements for remuneration for work without any discrimination and not lower than the minimum wage established by federal law, and the right to protection from unemployment. "

The Labor Code of the United States:

1) defines the basic principles of the legal regulation of labor relations, in particular labor remuneration. Based on the generally recognized principles and norms of international law and in accordance with the Constitution of the United States, the main principles of the legal regulation of labor relations and other directly related relations are: ... ensuring the right of every employee to pay a fair and full- providing a decent human existence for himself and his family, and not lower than the minimum wage established by the federal law (Article 2). According to Part 2 of Art. 22 The US employer is obliged to provide employees with equal pay for work of equal value;

2) establishes the main state guarantees for labor remuneration (Article 130), among which we distinguish:


• Measures to increase the level of real wages, which include indexation of wages due to the growth of consumer prices for goods and services. However, for their implementation, it is necessary to legislate the relevant legal mechanism. The state nature of this guarantee makes it necessary to introduce a single mechanism for indexing wages both in organizations financed from budgetary funds and in other organizations. For budgetary organizations, the procedure for indexing wages is established by laws and other normative legal acts, and for other organizations by a collective agreement, agreement or local normative act (Article 134). But the US TC does not oblige employers to index wages even in connection with the increase at the federal level of the minimum wage;

• state supervision and control over the full and timely payment of wages and the implementation of state guarantees for labor remuneration;

• the responsibility of employers for violating the requirements established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements;

3) determines that the "wage of an employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended, and the maximum size is not limited to", and prohibits discrimination on any grounds when setting and changing the terms of payment labor (Article 132);

4) restricts the list of grounds and amounts of deductions from wages at the employer's order, as well as the amount of taxation of income from wages - a state guarantee, the essence of which is that the state protects the employee's wages from unreasonable withholdings. The Code fixes a list of cases in which the retention of wages can be made. The list is not exhaustive and extensive interpretation (Article 137). In addition, the employee is guaranteed that with each payment of wages, the total amount of all deductions can not exceed a certain limit specified in the law (Article 138);

5) establishes the procedure for calculating the average wage (Article 139), the procedure for payment for labor under special conditions (Article 146), the procedure for payment of labor for workers engaged in heavy work, work with harmful and (or) dangerous working conditions Article 147), as well as the procedure for the payment of labor of workers in cases of performance of work in conditions deviating from normal (Articles 148-158);

6) establishes the responsibility of employers for violating the terms of payment of wages and other amounts (Article 142).

Federal laws and by-laws that are mandatory for use throughout the United States, establish (Article 6 of the LC RF):

• the main directions of the state policy in the sphere of labor relations and other directly related relations;

• the basis for the legal regulation of labor relations and other directly related relationships (including the definition of rules, procedures, criteria and standards aimed at preserving the life and health of workers in the work process);

• The level of labor rights, freedoms and employee guarantees provided by the state (including additional guarantees to certain categories of employees);

• the procedure and terms of material responsibility of the parties to the employment contract, including the procedure for compensation for harm to the life and health of the employee caused to him in connection with the performance of his work duties.

Government bodies of US entities in accordance

h. 2 tbsp. 6 TK USA can adopt laws and other normative acts of labor law, not referred to the powers of federal bodies. At the same time it is established that a higher level of labor rights and guarantees to employees in comparison with those specified in federal laws and other regulatory acts, leading to an increase in budget expenditures, should be provided from the budget of the subject of the United States. The bodies of state power of the subjects of the United States are entitled to adopt laws and other normative acts pertaining to the jurisdiction of federal authorities, but to issues of labor relations that are not regulated at the federal level. After the adoption of a law or a normative act on this matter at the federal level, the normative legal act of the subject of the United States must be brought into compliance with federal law or the US normative act. If the law or legal act of the United States entity on labor law conflicts with federal law or the US normative act or reduces the level of labor rights and guarantees to employees, the US Civil Code or the corresponding federal regulatory legal act is applied.

It's important to remember!

In accordance with Art. 133 of the US TC throughout the whole territory of the US SMIC is established by federal law, and the monthly salary of an employee who has completely fulfilled the working time norm and fulfilled labor standards (labor duties) during this period can not be lower than the minimum wage.

How this rule of law is applied in practice illustrates the following fact. During the inspection, an official of the State Labor Inspectorate of the Smolensk region found that in February 2014, a worker of the SOGLU "Ice Palace" (Smolensk), subject to the fulfilled working time norm, wages were paid below the minimum wage. Thus, the employer violated part 2 of Art. 133 of the US TC, according to which the monthly salary of an employee who has completely worked during this period the working hours and has fulfilled labor standards (labor obligations) can not be lower than the minimum wage.

SOUTH Ice Palace issued an order to eliminate the violations of labor legislation. Legal Entity SOGLU Ice Palace brought to administrative responsibility in the form of a fine.

Federal Law of June 19, 2000 No. 82-FZ "On the minimum wage" in Art. 3 establishes that the minimum wage is used to regulate labor remuneration and to determine the amount of temporary disability benefits, maternity benefits, and for other purposes of compulsory social insurance. The application of a minimum wage for other purposes is not allowed.

This means, for example, that if an employee did not have an official income in the accounting period, the temporary disability allowance is paid to him based on the amount of the minimum wage. Also, SMIC is used to calculate contributions to the US Pension Fund. Fund of compulsory medical insurance, Social Insurance Fund, which are produced by individual entrepreneurs.

The minimum wage is periodically adjusted for inflation. The last adjustment to date has been made by Federal Law No. ZZB-FZ dated 02.12.2013 "On Amending Article 1 of the Federal Law" On Minimum Wage ", according to which, since January 1, 2014, the minimum wage was 5554 rubles . per month. (The previous value was 5205 rubles per month, so the growth was 349 rubles.)

Organizations financed from budget sources, introduce an SMIC at the expense of corresponding budgets, other organizations - at their own expense.

As already noted, US entities have the right to adopt normative legal acts in the field of labor relations, if they do not contradict federal legislation and do not reduce the level of labor rights and employee guarantees. So a number of US subjects have established the size of an SMIC above the federal level. For example, since January 1, 2014 in the Bryansk, Kaluga, Kostroma and a number of other oblasts there has been established a minimum wage at the level of the subsistence minimum, in the Moscow region - 11 thousand rubles.

SMIC should be distinguished from the subsistence minimum, which is determined on the basis of the consumer basket. Unlike SMIC, which is unified throughout the United States and for all categories of citizens, the subsistence minimum is calculated separately for the able-bodied population, pensioners, and children. The subsistence minimum is used to provide targeted social assistance to individuals and families whose income does not exceed the subsistence minimum. Such assistance is provided by social protection agencies after testing the needs of the person who applied.

According to Art. 45 The US TC is an agreement that regulates social and labor relations and establishes general principles for the regulation of related economic relations concluded between authorized representatives of employees and employers at the federal, interregional, regional, sectoral (intersectoral) and territorial levels of social partnership within their competence. There are two-way (representatives of employers and workers) and tripartite (representatives of executive authorities, employers and workers) agreements. Depending on the sphere of regulated social and labor relations, agreements can be concluded: general, interregional, regional, sectoral (inter-sectoral), territorial and other agreements (Article 45 of the LC RF). Article 46 of the US TC specifies that the agreement may include obligations of the parties on remuneration.

General principles for the regulation of labor relations are established in the master agreement.

In sectoral tariff agreements, the parties establish the minimum tariff rates and salaries, the mechanism for their indexation, the list and amount of compensation surcharges, tariff grids, salary scales, etc.

Example of a tripartite agreement

The official portal of the Government of the Rostov region informs that on November 27, 2013, the Government of the Rostov Region, the Federation of Trade Unions of the Rostov Region and the Rostov Region Employers Union have concluded a trilateral agreement for 2014-2016. The document, in particular, establishes that the parties contribute to an annual increase in the MOT of enterprises and organizations of the non-state sector of the economy not less than 1.2 times the subsistence level established for the able-bodied population of the Rostov region.

Local regulatory acts of the company that regulate labor compensation are a collective agreement, an employment contract, regulations and orders.

Collective agreement is a legal act regulating social and labor relations in an organization or an individual entrepreneur and concluded by employees and an employer in the person of their representatives (Article 40 of the LC RF).

The content and structure of the collective agreement are determined by the parties, but in the context of this work, it is essential that, in accordance with Art. 41 TC of the United States in the collective agreement may include the obligations of employees and the employer on the following issues:

• Forms, systems and amount of pay;

• payment of benefits, compensation;

• The mechanism for regulating labor remuneration, taking into account the growth of prices, the level of inflation, the performance of indicators specified in the collective agreement.

Given the financial and economic status of the employer, benefits, payments and compensations may be included in the collective agreement that are more substantial than statutory regulations and agreements. If the collective agreement establishes conditions that reduce the rights and guarantees of employees in comparison with those established in regulatory legal acts, then such conditions do not apply.

As the author's experience shows, the more detailed the collective agreement deals with the issues of wages, benefits, compensations and benefits, and the more carefully the employer follows the prescribed provisions, the less likely the conflict will arise in the team. And, importantly, it is easier for the employer to defend his position in conflict situations.

The employment contract is an agreement between the employer and the employee, according to which the employer undertakes to provide the employee with work on the stipulated labor function, to provide working conditions stipulated by labor legislation and other normative legal acts containing the norms of labor law , a collective agreement, agreements, local regulatory enactments and this agreement, to pay the employee in a timely and full amount, and the employee undertakes to personally carry out the audit divided by this agreement, labor function, to observe internal regulations in force for the employer.

The parties to the employment contract are the employer and the employee (Article 56 of the LC RF).

Article 57 of the US TC specifies that the employment contract specifies the terms of payment (including the amount of the employee's salary or salary (salary), additional payments, allowances and incentive payments). However, the terms of remuneration for labor included in the contract by the parties are mandatory if these conditions do not worsen the position of the employee in comparison with the established norms of legislation and local regulation. Otherwise, the contract is concluded on terms that result from legislation, collective agreements or local regulations.

In order not to prescribe all the details of labor remuneration and bonuses to employees in an employment contract, it is rational to state these issues in the position on remuneration.

The Regulation on remuneration of labor is a local normative act approved and put into effect by the order of the head of an enterprise, firm or organization.

This document contains a description of the applied systems and forms of payment, methods of calculation and payment of wages, the applicability of these methods to different categories of workers. This can also include incentive and incentive schemes for employees, although these provisions may be the subject of another document. Rules that strictly regulate this issue, ns exists, the organization can in this case act on its own. However, the existence of such a local regulatory act is necessary because it will allow to justify the tax authorities the inclusion of some types of premiums in the composition of labor costs, and the social insurance agencies - the correctness of the calculation of temporary disability benefits.

Regulations on remuneration of labor may be an integral part of the collective agreement or a separate document. If the provision on remuneration is part of a collective agreement, it is subject to the same rules for the development and amendment as for the contract. In this case, the participation of representatives of the labor collective (the elected body to whom the right to draft a collective agreement is delegated) is mandatory. A simpler version is the development of a provision on the payment of labor by the economic block of the enterprise (the planning and economic department, the economic department, the department for labor and wages), with subsequent coordination with deputy heads, chief accountant, chief economist, head of the personnel department, and head of the legal department. The coordinated provision shall be submitted for signature to the head of the organization as an annex to the order, by which it is approved and put into effect. All changes to the position are also entered in a separate order. However, from the point of view of tax authorities, the collective agreement is a more significant document than a local normative act approved by the order of the head.

Labor law does not define the requirements for the regulation on labor remuneration and the procedure for its development. As a rule, this document brings together the norms already included in the labor contract, internal regulations, established by the US TC and other regulatory legal acts. From the developed practice it is desirable to include the following issues in the position on labor remuneration:

• Requirements for the employee to pay him wages - both general requirements for all employees, and specific ones related to the duties performed or the work performed (qualification, education, length of service, etc.);

• existing systems and forms of payment;

• Salary sizes or tariff rates depending on the position or work performed;

• the conditions for awarding employees - both the collective as a whole and individual employees for achieving the established indicators (categories of employees, size, procedure for calculation and payment);

• conditions of de-adjustment (with detailed listing of violations of labor and production discipline, for which complete or partial de-repression is carried out, and the corresponding size of de-positioning); as practice shows, this issue generates the greatest number of conflict situations with analysis in the labor dispute committee or even in court, therefore it is recommended that this part of the document be given special attention;

• deductions from wages (cases, the procedure for calculating the amount of deductions and the order of their execution);

• special conditions (for employees employed in work with hazardous, hazardous working conditions, heavy work, night work, work on holidays and weekends, for combining professions, paying for marriage, idle time due to the administration, when developing new types of products, etc.).

The structure of the labor remuneration provision is not regulated by normative documents, therefore the enterprise can act in this case in accordance with the established practice. As a rule, the salary clause contains the following sections:

1. General provisions. This section specifies;

1.1. The main regulatory legal acts (federal, regional, local) regulating the payment of labor at the enterprise.

1.2. Definitions and terms used in the document (employer, employee, etc.).

1.3. Terms of payment of wages. Usually, wages are paid twice a month in the form of an advance for the first half of the month (payable on the 20th of the month) and final settlement for the month (usually paid until the 10th day of the month following the settlement month). The document establishes the date of payment, as well as the procedure for payment, if the specified dates are on weekends or public holidays.

1.4. Forms of payment. As noted above, workers' wages should be paid in cash in United States rubles. Allowed payment in kind on the terms determined by US law, which is stipulated in the position on wages.

1.5. Methods and place of payment. At present, when the payment of wages is distributed through transfer to the employee's salary card, this can also be stipulated in the document.

1.6. The procedure for providing the employee with a payroll.

2. Salary of workers. This section includes:

2.1. Norms and quotations of labor.

2.2. The piece-work system of payment, the specifics of its application at the enterprise, the categories of employees to which this system is applied, or the conditions under which the paycheck is paid to the employee according to the piecework system.

2.3. The time system of labor remuneration, the specifics of its use at the enterprise, the categories of employees to which this system is applied, or the conditions under which the employee is paid wages on the time-based system.

2.4. The salary system of payment, the specifics of its application in the enterprise, the categories of employees to which this system is applied, or the conditions under which the employee is paid salaries on a salary system.

2.5. Other wage systems used in the enterprise and the features of their application.

3. Rules of payment in conditions deviating from normal. The section specifies additional payments and their size in the following cases:

3.1. If you work on non-working holidays on weekends.

3.2. If you work outside your work day.

3.3. When expanding service areas and increasing the scope of work.

3.4. When combining professions and performing the duties of a temporarily absent employee.

3.5. For work at night.

3.6. For downtime due to the fault of the administration.

3.7. When developing new types of products, etc.

4. Bonus reward. If different types of premiums are applied at the enterprise, then if you save the section with the general bonus rules for each type of bonus, a separate subsection is entered in the clause in which the following details are detailed:

4.1. Type of Award.

4.2. Indicators, at which achievement the payment of the premium is made.

4.3. Categories of workers receiving the award.

4.4. The procedure for the formation of the bonus fund and the procedure for its distribution, including the conditions under which the employee may be partially or completely deprived of the bonus.

4.5. Payment terms.

5. Final provisions. This section can regulate, for example, issues of putting in place the provision on wages, making changes to it, etc.

An example of the salary clause is given in Appendix 1. In developing the example, the author used provisions on the remuneration of the enterprises he worked at, as well as Internet resources.

The staffing table is a local regulatory document of the enterprise in which:

• the structure of the enterprise, i.e. list of all divisions;

• the staffing of each unit: a list of positions, the number of employees for each position and the salary corresponding to each position.

If in accordance with the US TC, other federal laws with the execution of work on certain positions, professions, specialties involves the provision of compensation and benefits or the availability of restrictions, then the names of these posts, professions or specialties and qualification requirements for them must correspond to the names and requirements , specified in the qualification guides approved in accordance with the procedure established by the US Government (Article 57 of the LC RF). When establishing professions and positions in the staffing table, you can use:

• ETCS - Unified tariff-qualification reference book of works and occupations of workers;

• CEN - Unified qualification directory of positions of managers, specialists and employees;

• OKPDTR - the All-United States classifier of occupations of workers, positions of employees and tariff grades.

The US Labor Code does not require mandatory staffing at the enterprise or in the organization. However, the State Statistics Committee of the United States, by its decision of 05.01.2004, No. 1, approved the unified forms of primary reporting on the accounting of labor and its payment. This resolution applies to the organization of all forms of ownership. As a rule, the composition and maintenance of the staffing table is the responsibility of the labor economist. If there is no such position in the organization, the manager independently decides the question on whom these duties are assigned. The imposition of these duties must be formalized or amended by the employee's labor contract, or by a change in his job description, or by an order for the main activity.

Unified Form No. T-3 Staff Schedule is given in Table. 2.1. Filling of unified forms must comply with the rules of filling in the "Albums of unified forms of primary documents".

The name of the organization in the document must exactly correspond to the constituent documents of the organization.

There are at least two dates on the form T-3: the date of compilation (in the column "Date of compilation" in the format of "dd mm yyyy."), as well as the effective date of the document, indicating the period of its actions. When filling out the form, you should not confuse these dates, since the date of staffing often precedes the date of its beginning.

The names of structural units should be indicated in accordance with the approved structure of the organization. The peculiarity of filling this column is that non-governmental organizations can enter any names of structural divisions that are considered appropriate, based on the requirements for terminology and generally accepted concepts and definitions. State institutions of budgetary financing, as well as organizations with harmful and (or) dangerous working conditions when specifying divisions should be guided by the requirements of all-United States and sector classifiers, as well as tariff-qualification directories and other normative documents, because the benefits provided to their employees under this depend retirement.

Table 2.1

Structural unit

Position (specialty, profession), rank, qualification class (category)




Tariff rate (salary), etc. rubles.

Additions, rubles.

Total, rub. (room 5 + room 6 + + room 7 + room 8)















Head of the Human Resources Department _____________ __________________ _________________

Position personal signature decryption of signature

Chief accountant personal signature decoding of the signature Codes of structural units are chosen by the organization independently, while it is necessary to be guided by the convenience of document management, designation of the place of the structural unit in the hierarchy of the organization and automation of information flow.

The name of posts is recommended to be determined in accordance with the abovementioned Unified Qualification Handbook of positions of managers, specialists and employees, ETCS, OKNDTR, which contain the names of professions and positions, as well as their code marks.

The value indicators are indicated in rubles to the second digit after the occupied one. If the organization is not obliged to adhere to the Uniform tariff-qualification grid in determining the official salary of employees, it is possible in the staff schedule in the column "Salary (tariff rate) indicate not a specific salary for a given staff unit, but possible boundaries. This practice is very common, and the established range of salaries is called the "salary fork". This makes it possible to differentially pay for the work of employees occupying the same positions on the staff schedule, but having different qualifications and differences in labor functions, thereby avoiding the "leveling". Moreover, forks of salaries are made overlapping. For example:

• First-class software engineer - 25 000-30 000 rub.

• Engineer-programmer of the second category - 22 000-27 000 rubles.

• Engineer-programmer of the third category - 19 000-24 000 rubles.

Thanks to this approach, a qualified second programmer

categories can receive a salary larger than the programmer who just received the first category. In addition, it allows you to increase the salaries of employees in the absence of vacancies in a higher position.

The unified form No. T-3 contains several columns (6-8), united by the generic name "Add-ons". They record all the stimulating and compensatory payments (bonuses, bonuses, co-payments, etc.), provided for a particular position.

Column Total is calculated by adding columns 5-8 and multiplying the resulting amount by the number of staff units from column 4. The total amount for all posts will be a monthly wage fund.

At the present time, when computer technologies have become widespread, staffing even in small organizations is carried out with the help of software products of both its own design and those purchased from software developers. In some organizations, Microsoft Excel, for this purpose is widely used by 1C company "Salary and HR management". The product allows you to flexibly configure the maintenance of the staff list according to the rules adopted in the organization, while receiving unified reports, including Form No. T-3.

In Table. 2.2 shows the structure of the staffing table, which was used in one fairly large enterprise (employing about 3 thousand people). The peculiarity of the approach is that the fork of salaries for each post is divided into three stages, and each stage corresponds to a certain salary, more precisely, the range of salaries. Table 2.2

Structure of the modified staff list



Position (specialty, profession), rank, qualification class (category)





























Information Technology Department


First-level engineer programmer


18 000



25 000

27 000

Information Technology Department


Engineer-programmer of the second category


14 000

16 500

18 000

20 000

23 000

Information Technology Department


Third-category engineer


13 000

15 000

16 000

17 000

20 000


For example, a third-level software engineer in the first stage can have a salary in the range of 15 000-15 500 rubles, on the second 15 500- 16 500 rubles, on the third 16 500- 17 000 rubles. But unlike the common practice, when an employee can raise his salary or even a category, for example, based on the results of certification, at any time, if the employee deserves it, in the system described, the salary increase is made only once a year, simultaneously to all employees and simultaneously transferring to the highest level. This approach was adopted to simplify the planning of the wage fund. Thus, in order to qualify for the second category, the employee must at least three years work as a software engineer of the third category. Another feature of the system is the existence of a period of adaptation, when the employee is only transferred to this position, and his salary during this period is less than the lower limit of the salary fork. The adaptation period can not be more than six months, but according to the official note of the department head can be reduced. If an employee is worthy of transfer to a higher category, but there are no vacancies, he can be given a salary corresponding to the step "Higher Skill", which is higher than the upper limit of the salary fork.

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