What every employee needs to know about labor rights. Part 2

Premiums under the Labor Code of the Russian Federation and their types

Bonuses are incentive payments that can be made in favor of employees of an organization. They are included in wages and are an integral part of it. By virtue of Art. 191 of the Labor Code of the Russian Federation, bonuses are paid when employees conscientiously perform their job duties. At the same time, labor legislation does not prohibit giving bonuses to employees on holidays, anniversaries, etc.

The procedure for paying bonuses can be fixed:

• in local acts;
• collective agreements;
• agreements;
• employment contracts.

If there is no bonus system in the organization, the head of the organization has the right to pay bonuses arbitrarily, at his own will. However, he is not responsible for making payments.

The legislation does not provide for types of bonuses for ordinary categories of employees. In practice, bonuses are paid:

1. For labor performance.
2. For the lack of penalties for employees.
3. For holidays, anniversaries, vacations.
4. After certain time periods have passed: month, quarter, year.

Sample employment contract with incentive payment in the amount of a fixed amount

How to write a bonus in an employment contract - an example is given in our article - depends on the presence (absence) of the employer of an internal document containing bonus rules. Let's consider what such a record could be.

The role of bonuses in salary composition

Making an entry about the bonus in the employment contract

The monthly bonus in the employment contract is fixed in the manner provided for in Art. 57 of the Labor Code of the Russian Federation. After reading the article, the reader will learn about what a bonus is, what types of bonuses can be paid to employees, and how to establish the procedure for monthly bonuses in an employment contract with an employee.

Bonuses are incentive payments that can be made in favor of employees of an organization. They are included in wages and are an integral part of it. By virtue of Art. 191 of the Labor Code of the Russian Federation, bonuses are paid when employees conscientiously perform their job duties. At the same time, labor legislation does not prohibit giving bonuses to employees on holidays, anniversaries, etc.

The procedure for paying bonuses can be fixed:

• in local acts;
• collective agreements;
• agreements;
• employment contracts.

If there is no bonus system in the organization, the head of the organization has the right to pay bonuses arbitrarily, at his own will. However, he is not responsible for making payments.

The legislation does not provide for types of bonuses for ordinary categories of employees. In practice, bonuses are paid:

1. For labor performance.
2. For the lack of penalties for employees.
3. For holidays, anniversaries, vacations.
4. After certain time periods have passed: month, quarter, year.

The employment contract may stipulate the procedure for bonuses for a specific employee. It must be strictly observed.

Can be fixed:

1. The employee’s right to receive a monthly, quarterly, annual bonus, without any reason.
2. The employee’s right to a monthly bonus depending on performance indicators.
3. The right to a monthly bonus on other grounds. They can be absolutely anything.
4. Premium size.
5. Grounds for deprivation or reduction of bonuses.

Salary according to Art. 129 of the Labor Code of the Russian Federation is remuneration for work, which consists of salary, compensation and incentive payments. Bonuses can be accrued both on bare salary and on all payments in the aggregate.

Let's give an example. The employee, by virtue of the provisions of the employment contract, receives a salary, which consists of a salary, a monthly payment for length of service, and a regional coefficient.

Salary 5000 rubles, payment for length of service 5000 rubles, coefficient 15%. In addition, the employment contract stipulates that the employee is paid a monthly bonus in the amount of 50% of the salary.

This means that every month the employer is obliged to pay a bonus in the amount of ((5000 5000)*0.15) * 50% = 5750.

The wording in the employment contract may look like this:

• “The employee’s salary consists of a salary of 20,000 rubles and a monthly bonus of 50% of the salary.”
• “Based on the results of work for each month, an employee has the right to receive a bonus in the amount of wages. The bonus is paid if the employee fulfills the conditions of clause 12 of the Regulations on bonuses, approved by Order No. 12-P dated March 12, 2016.”

Most often, the size of the bonus is tied to salary. This makes it easier to calculate it; there is no need to sum up all the amounts received by the employee.

The amount of the premium can be set:

1. As a percentage of salary. In this case, the employment contract should indicate that the employee receives bonuses (you can specify specific conditions for bonuses) in an amount that is a certain percentage of the salary portion of the salary. For example, if it is stated in the employment contract that the employee must receive a bonus in the amount of 50% of the salary, the amount of which is 10,000 rubles, every month, then the employer will be obliged to pay the employee a bonus of 5,000 rubles every month.
2. In shares of salary. For example, if an employee’s salary is 5,000 rubles, and the contract states that the employee is paid a bonus in the amount of 1/3 of the salary monthly, then the employer will be required to pay the employee an additional 1,666 rubles 67 kopecks every month.
3. In the amount of salary. Everything is simple here. The bonus amount is equal to the salary.

If the organization has adopted a Regulation on bonuses, then it is enough to indicate in the employment contract that bonuses are paid to the employee in accordance with such Regulations. Be sure to include the details of the document. The wording may look like this: “The employee is paid bonuses in the manner prescribed by the Regulations on bonuses, approved by order of the director of Romashka LLC dated December 12, 2015 No. 14-P.”

Thus, in the employment contract you can prescribe a full-fledged bonus system for a specific employee, or make a link to the company’s internal document regulating the payment of bonuses.

It is also a violation of the employee’s rights if more than 15 calendar days pass between the advance payment and the final payment.

• The form of remuneration is incorrectly indicated. An error will be considered a situation when the employer pays part of the salary with a product, and this is either not fixed in any way in the contract, or the maximum share of the total payment is not limited. In the Labor Code of the Russian Federation, this figure is 20% of the monthly salary. Moreover, the employee's written consent is required. If wages are indicated in foreign currency, then such a document will not be valid in the territory of our state. Regardless of what currencies the organization works with, the amount of payment in the employment contract is specified only in rubles.
• Illegal penalties are prescribed. In order to further stimulate employees and preserve their own funds, employers indicate various fines in the contract.

We suggest you read: Is a person entitled to insurance payments?

Labor legislation does not require specific amounts of additional payments, allowances and incentive payments to be indicated in the employment contract. However, it is necessary (if available) to indicate at least general information about all additional payments and allowances of a compensatory nature and incentive payments in accordance with the current remuneration systems of this employer (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

Thus, additional payments, allowances and incentive payments can be directly indicated in the employment contract, or it can make reference to the relevant local regulation, collective agreement, agreement, which provides the grounds and conditions for their payment. In the latter case, the employee must be familiarized with their contents against signature (Part 3 of Art.

68 Labor Code of the Russian Federation, Letters of Rostrud NN 395-6-1, 428-6-1).

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The wording may be as follows: In this case, the employment contract cannot use the wording “Payment according to the staffing table” or “The official salary of the employee is established in accordance with the staffing table.” If the employer does not indicate a specific salary amount, this will violate the requirements of paragraph 5 of Part 2 of Art. 57 Labor Code of the Russian Federation.

Thus, referring to the staffing table instead of indicating the specific amount of the employee’s salary is a violation of the requirements of labor legislation, for which the employer may be brought to administrative liability under Part 1 of Art. 5.27 of the Code of the Russian Federation on Administrative Offenses (CAO RF).

Therefore, when paying time-based labor, the employment contract must indicate the specific amount of the tariff rate or official salary of the employee, as well as additional payments, allowances and incentive payments.

At the same time, the law does not require the specific amount of additional payments, allowances and incentive payments to be indicated in the employment contract.

This means, as a general rule, it is enough to list in the employment contract the types of such additional payments, allowances and incentive payments (if they are established at all), and also make reference to the provisions of the law, collective agreement, agreement or local regulation that determine the amount and procedure for their payment . In this case, the employee must be familiar with these documents.

The employee must be familiarized with the internal labor regulations, other local regulations directly related to the employee’s work activity, and the collective agreement upon signature upon hiring (before signing the employment contract). However, despite the fact that in Part 2 of Art.

The amounts and conditions of such additional payments, allowances and incentive payments are determined in the provision on bonuses for the employee (reference to the provision), with which the employee is familiarized with signature when signing the employment contract" or "The employee may be paid additional payments, allowances, bonuses for high qualifications and personal contribution to results of the employer’s activities, length of service, additional payments for an increased volume of work, high quality in accordance with the regulations on remuneration (reference to the regulations), which the employee must be familiar with upon signature.”

1. How to document the accrual of bonuses to employees in order to avoid problems during tax and labor inspections.

2. What premiums can be taken into account in tax expenses under OSNO and simplified tax system.

3. What legislative and regulatory acts regulate the procedure for calculating bonuses and including them in expenses for taxation.

Employees' wages, as a rule, consist of several parts: wages (for hours actually worked, for the amount of work actually completed, etc.), compensation payments and incentive payments. Incentive payments include bonuses to employees.

Splitting the salary into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to stimulate employees to achieve higher indicators and results, and at the same time not overpay them if such indicators are not achieved.

And for employees, the bonus part of their wages is a real opportunity to receive greater rewards for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the payment of bonuses to employees, and bonuses often make up the largest part of wages.

Monthly salary bonus in the employment contract

The employment contract may stipulate the procedure for bonuses for a specific employee. It must be strictly observed.

Can be fixed:

1. The employee’s right to receive a monthly, quarterly, annual bonus, without any reason.
2. The employee’s right to a monthly bonus depending on performance indicators.
3. The right to a monthly bonus on other grounds. They can be absolutely anything.
4. Premium size.
5. Grounds for deprivation or reduction of bonuses.

Salary according to Art. 129 of the Labor Code of the Russian Federation is remuneration for work, which consists of salary, compensation and incentive payments. Bonuses can be accrued both on bare salary and on all payments in the aggregate.

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Let's give an example. The employee, by virtue of the provisions of the employment contract, receives a salary, which consists of a salary, a monthly payment for length of service, and a regional coefficient. Salary 5000 rubles, payment for length of service 5000 rubles, coefficient 15%. In addition, the employment contract stipulates that the employee is paid a monthly bonus in the amount of 50% of the salary. This means that every month the employer is obliged to pay a bonus in the amount of ((5000+5000)*0.15) * 50% = 5750.

The wording in the employment contract may look like this:

• “The employee’s salary consists of a salary of 20,000 rubles and a monthly bonus of 50% of the salary.”
• “Based on the results of work for each month, an employee has the right to receive a bonus in the amount of wages. The bonus is paid if the employee fulfills the conditions of clause 12 of the Regulations on bonuses, approved by Order No. 12-P dated March 12, 2016.”

How not to make a bonus a mandatory payment

In order for the bonus not to have the status of a mandatory additional payment, it is necessary to indicate in the local act the employer’s right to make such accruals. The payment condition may look like this: “The employer has the right to make monthly bonuses to employees depending on the results of work and the financial situation of the organization.”

Read about the employment contract: types

Wording indicating the company's right in matters of financial incentives helps to prove the legality of the manager's decision not to pay incentives.

In addition, be sure to indicate all bonus conditions in the local act. Thus, the possibility of paying such a special incentive or its size may be made dependent on the employees fulfilling their job duties, observing labor discipline, and achieving certain production indicators. And if the established indicators are not achieved or the conditions are met, the employer will have every right not to provide financial incentives to employees.

You also need to be careful when determining the amount of financial incentives. It is not at all necessary to indicate a fixed payment amount in the local act. As an example, an employer may set a bonus as a percentage of salary. In this case, the condition on the amount of payment can be stated as follows: “The bonus is paid in the amount of 10 to 70 percent of the employee’s salary.” Or it can be established that the employee can be paid a bonus of up to 50,000 rubles.

Monthly bonuses to salary in the employment contract

Most often, the size of the bonus is tied to salary. This makes it easier to calculate it; there is no need to sum up all the amounts received by the employee.

The amount of the premium can be set:

1. As a percentage of salary. In this case, the employment contract should indicate that the employee receives bonuses (you can specify specific conditions for bonuses) in an amount that is a certain percentage of the salary portion of the salary. For example, if it is stated in the employment contract that the employee must receive a bonus in the amount of 50% of the salary, the amount of which is 10,000 rubles, every month, then the employer will be obliged to pay the employee a bonus of 5,000 rubles every month.
2. In shares of salary. For example, if an employee’s salary is 5,000 rubles, and the contract states that the employee is paid a bonus in the amount of 1/3 of the salary monthly, then the employer will be required to pay the employee an additional 1,666 rubles 67 kopecks every month.
3. In the amount of salary. Everything is simple here. The bonus amount is equal to the salary.

If the organization has adopted a Regulation on bonuses, then it is enough to indicate in the employment contract that bonuses are paid to the employee in accordance with such Regulations. Be sure to include the details of the document. The wording may look like this: “The employee is paid bonuses in the manner prescribed by the Regulations on bonuses, approved by order of the director of Romashka LLC dated dd.mm.yyyy No. 14-P.”

Thus, in the employment contract you can prescribe a full-fledged bonus system for a specific employee, or make a link to the company’s internal document regulating the payment of bonuses.

In what situations does an organization have no right to refuse to pay a bonus?

Bonuses are incentive payments. Moreover, the order in which they are made, the conditions for bonuses, and the amount of such incentives can be established by the employer himself. For this purpose, most often, a special local act is developed and approved - the Regulations on Bonuses. It is in this document that all the necessary information on the issues of incentive additional payments in the organization is prescribed.

If the company has a primary trade union organization, this local act will need to be agreed upon with it. This condition is provided for by part 4 of article 135 of the Labor Code of the Russian Federation. But if there is no trade union in the organization, approval of such a Regulation will only require an order from the manager.

When developing the Regulations on bonuses, you must be very careful about the wording. After all, the mandatory nature of payments will depend on how you specify the conditions for calculating incentive bonuses in the local act. So, for example, if a local act states that the employer is obliged to pay bonuses, or the employer pays incentives (without indicating the right), the payment becomes mandatory. In this case, the company makes the incentive additional payment an indispensable part of the salary and it will have to be made regardless of the financial situation of the organization and the decision of the manager.

Read more about the payment of bonuses in an employment contract here:

• How to indicate a condition for the payment of bonuses in an employment contract

Note that in some companies bonuses are provided to employees without fail. In such a situation, the local regulatory act of the organization must note its mandatory nature, and in the employment contract indicate: “The employer is obliged to pay the employee a bonus in the amount and manner established by the Regulations on Bonuses of the organization.”

Read in the electronic magazine:

• When paying for vacations, we take into account bonuses
• We draw up bonus regulations
• Choosing a financial incentive system
• Bonuses in the organization
• Disciplinary offense: when can a bonus not be paid?

The role of bonuses in salary composition

An employee's salary can consist of several components. One of these parts is incentive payments, represented primarily by bonuses.

In order for the bonus to be taken into account as part of the salary, it is necessary, firstly, to include this payment in the composition of wages, and secondly, to establish the rules for its calculation and payment (Articles 129, 135 of the Labor Code of the Russian Federation). The employer resolves both issues independently, recording the decisions made in its internal document.

Making an entry about the bonus in the employment contract

So, how to write a bonus in an employment contract?

If there is a provision on incentive payments in the text of the employment contract, it is possible to write, for example, the following content:

“Bonus payments to employees are carried out in accordance with the rules of the employer’s Regulations on Bonuses.”

If the employer does not have an internal regulatory document or an individual bonus scheme has been established for the employee, then, for example, the following entry may be made in his employment contract:

“If the employee performs job duties conscientiously, the employee is paid a monthly bonus in the amount of 20% of the salary.”

Read about what else should be reflected in the employment contract in the material “Procedure for concluding an employment contract (nuances).”

Non-payment of premium

We have already said above that all conditions for the payment of material bonuses must be reflected in the local act of the organization or directly in the employment contract. Particular attention should be paid to those provisions that will determine the procedure for non-payment of bonuses or determine the conditions under which the amount of the incentive is reduced. Most often, employers reduce the amount of additional payments or do not pay them at all when:

• the employee commits a disciplinary offense;
• presence of disciplinary action;
• violation of internal labor regulations:
• failure to complete a certain amount of work;
• presence of defects in work;
• failure to achieve certain indicators.

It is important to establish all these conditions so that there are no subsequent disputes regarding the issue of reducing the amount of the incentive or non-payment of such a bonus. After all, if these provisions are not included in the local act, the employer will have to pay the employee bonuses even if the work result is unsatisfactory.

Therefore, if you carefully formulate all the necessary conditions, it will be quite simple for the manager to justify to the employee the reason for reducing the size of the bonus or non-payment of the bonus. And this, in turn, will help avoid a legal dispute. Accordingly, when developing bonus provisions, as well as drawing up an employment contract, be careful about the wording.

Read on the website:

• Incentive payments 2017
• Incentive payments for part-time workers
• Who develops the regulations on incentive payments
• Deadlines for payment of wages
• Regulations on remuneration

Results

The rules for calculating bonuses, which are part of the remuneration system, require enshrinement in an internal regulatory document. It can be any document dedicated to the description of the remuneration system, or a separate one specifically dedicated to bonuses.

With regard to the terms of bonuses for a particular employee, it is enough to make a reference to this internal document in his employment contract. If there is a simple or individual bonus scheme, a record of the conditions for calculating the bonus is entered directly into the text of the employment contract.

Employee bonuses: registration rules

Art. 191 of the Labor Code provides that an employer can reward its employees for the conscientious performance of labor duties. How to arrange everything correctly in this case?

The employee should find out what bonuses are paid in the company when applying for a job. Moreover, this applies not only to production bonuses, which can be awarded for fulfilling some obligations, but also to one-time bonuses - for a wedding, the birth of a child, graduation from a university and other events.

In Art. 68 of the Labor Code of the Russian Federation states that before signing an employment contract, the employer is obliged to familiarize the employee, against signature, with the Internal Regulations, other local regulations directly related to his work activity, and the collective agreement, which, among other things, may contain information about bonuses.

If a company enters into a GPC agreement with an employee, that is, hires him as a contractor who performs duties under a contract for the provision of paid services, then there can be no talk of any bonus. Therefore, if an employer uses the word “bonus” when concluding a GPC agreement, he is at great risk - such an agreement can be reclassified as an employment agreement. An employer can encourage a person with whom a GPC agreement has been concluded by writing about a change in the price under the agreement.

The employee must know how the bonus is calculated and what he needs to do to receive it. This is important because Art. 252 of the Tax Code of the Russian Federation states that all accruals are accepted as expenses if they are reflected in labor and (or) collective agreements.

The employer must reflect the bonus in one of the following ways:

• directly in the employment contract;
• make a reference in the employment contract to the collective agreement, which talks about bonuses;
• make a reference to the Regulations on bonuses in the employment contract;
• write in the employment contract that you need to look at the collective agreement, and in the collective agreement make a reference to the Regulations on bonuses.

We are developing Regulations on bonuses for employees

The structure and content of the Regulations on bonuses and material incentives for employees is determined by the employer independently. At the same time, it is in the interests of both the employer and the employee to detail in the Regulations all types of production bonuses paid by the organization, the grounds for their accrual, as well as the amount of bonuses. After all, the likelihood of claims arising both from employees and from regulatory authorities will depend on how transparently such aspects are spelled out in the Regulations. Let us recall, by the way, that bonuses that are not provided for either by an employment or collective agreement with an employee or by a local regulatory act of the employer cannot be taken into account in tax expenses (Letter of the Ministry of Finance dated September 22, 2010 No. 03-03-06/1/606).

It is necessary to familiarize employees with the approved Regulations on bonuses upon signature upon their employment (Part 3 of Article 68 of the Labor Code of the Russian Federation).

An example of the Regulations on bonuses for employees of an enterprise is given below.

Types of awards

There are two types of awards:

1. Bonuses that are provided for by the remuneration system based on specific indicators and bonus conditions developed in the company.

Such bonuses are part of the material motivation of employees; they are stimulating in nature. They are paid periodically (monthly, annual, quarterly, etc.) and are usually set in a certain amount.

2. One-time bonuses that are not included in the remuneration system.

Paid to an employee for certain achievements, many years of conscientious work, completion of an urgent and important task, or for significant events (for example, anniversaries and professional holidays).

Payment of a one-time bonus is carried out at the unilateral discretion of the employer. The basis is the Order of the head.

Convenient and error-free maintenance of personnel records in a web service

The Supreme Court on cases when the premium may not be paid.

In Determination No. 69-KG17-22 dated November 27, 2017, the Supreme Court came to the conclusion: if bonuses are not mandatory, the employer has the right not to pay them.

The essence of the matter was as follows. In addition to the salary of the bank's chief specialist, a monthly bonus was provided for, provided for by local regulations - the regulations on remuneration. The bonus was calculated based on 66.7% of the salary multiplied by the coefficient of fulfillment of the general bank indicator. The employer did not pay the employee a bonus for the last two months of work, explaining this by the fact that the general bank indicator was 0% and no one received a bonus. In addition, the employer insisted that the bonus payment is optional and is transferred only if there is an appropriate financial opportunity. However, the former employee did not agree with this and indicated that the multiplication factor cannot be less than 50%. In support of his words, the plaintiff referred to the wage provision, which states that this indicator can be equal to 50, 70, 90 and 100%.

The court of first instance denied the employee on the grounds that, according to the Labor Code of the Russian Federation, the bonus is an optional incentive bonus. Having studied the case materials, the court noted that bonus payments were not made in some months, and in other months their amounts were less than usual.

The court of appeal agreed with the plaintiff and indicated that the minimum coefficient of 50% guarantees the employee a monthly bonus. The judges noted that the employer cannot arbitrarily set the amount of the bonus or not pay it at its own discretion.

However, the Supreme Court overturned the appeal decision. In accordance with the regulations on wages, a time-based bonus wage system was established and operated in the bank. The bonus system was introduced in addition to the time-based wage system and ensured the formation of a variable (non-fixed) part of wages - incentive payments, which were accrued and carried out in the manner established by the regulations on wages. Incentive payments to bank employees include a monthly bonus based on performance and one-time (one-time) bonuses. The bank's remuneration regulations indicate that incentive payments are a non-fixed part of the bank employee's remuneration and include the following types of payments: monthly bonus based on performance, one-time (one-time) bonuses. Having studied these formulations, the court came to the conclusion that the bank’s bonuses were not mandatory.

For your information:

In order to avoid controversial situations with employees when using a remuneration system in an organization that contains a bonus part, it is necessary to use clear language that makes it possible to unambiguously interpret the bonus part as a payment that is optional.

Order for a bonus

The manager's order is drawn up according to unified forms approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1: Form T-11 or Form T-11A (for bonuses to a group of employees).

The Instructions for Application and Completion of Forms state that Form T-11 and Form T-11A:

• used to formalize and record incentives for success in work;
• are compiled on the basis of a proposal from the head of the structural unit of the organization in which the employee works;
• signed by the manager or authorized person;
• are announced to the employee against signature.

Based on the order, an entry is made in the employee’s personal card (Form T-2 or Form T-2GS (MS)) and his work book.

When registering all types of incentives, except for monetary rewards (bonuses), it is allowed to exclude from Form T-11 the requisite “in the amount of ______ rubles. _____ cop.”

When filling out Form T-11, the full name, structural unit, and type of incentive (gratitude, valuable gift, bonus, etc.) are indicated. If we are talking about material assistance and valuable gifts as elements of bonuses, then, according to clause 28 of Art. 217 of the Tax Code of the Russian Federation, personal income tax is not calculated if material assistance does not reach 4,000 rubles. per year, and if it has been reached, then personal income tax is accrued only on the excess and is separately exempted, also in the amount of 4,000 rubles, increasing from the beginning of the year, a gift.

Arbitration practice shows that a gift is not money, but a thing. However, sometimes the tax authorities regard money as a gift. Therefore, you need to be prepared for an ambiguous approach from the tax authorities to such situations.

What every employee needs to know about labor rights. Part 2

In the first article, “What every employee needs to know about labor rights,” we told and gave several recommendations on how to protect yourself when applying for a job and leaving it. In addition, we launched a small study*, to which many habrowers responded. The second part is devoted to issues related in one way or another to wages.

We all work, including in order to enjoy the transfer of wages to bank cards. And we are very upset when notifications are delayed or inform us that the amounts we have not expected have arrived. Wages are perhaps the most important part of the labor relationship for an employee, and even if we are ready to tolerate violations in the course of work or in working conditions, then, as a rule, we do not want to put up with violations in the payment of wages.

Wages (employee remuneration) - remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed (Article 129 of the Labor Code of the Russian Federation).

The employee and employer independently agree on the amount of wages. All conditions of remuneration are fixed either in a collective agreement, or in an employment contract with a specific employee, or in local regulations of the employer. The first thing every employee should pay attention to is that he has in his hands a document confirming the right to wages in a certain amount.


Pay slip

Upon a written application from the employee, the employer is obliged, no later than three working days from the date of filing this application, to provide the employee with copies of documents related to the work. Copies of work-related documents must be properly certified and provided to the employee free of charge. (Article 62 of the Labor Code of the Russian Federation).


It is recommended to regularly receive payslips, which will reflect information about wages, accrued and actually paid insurance contributions for compulsory pension insurance, the period of work with a given employer, etc. These slips will confirm that you are officially employed and all payments are being made through accounting.

Salary and bonus


There is a common legal way of infringing on the rights of an employee - dividing wages into salary and bonus parts.
Since bonus systems are established by collective agreements, agreements, local regulations (Article 135 of the Labor Code of the Russian Federation) and in most companies there are no collective agreements, the payment of the bonus part is regulated exclusively by the employer. The employer himself determines when, to whom and in what amount he will pay the bonus. As a rule, in such a scheme, the bonus constitutes a significant part of the salary, which puts the employee in a dependent position, because in case of non-payment of the bonus, he most likely will not have the opportunity to challenge the employer’s actions. Therefore, if you agree to such payment conditions, then try to clarify:

• conditions and indicators of bonuses, i.e. in what cases and for what the premium is paid;
• does the employer have the right, if you reach the established bonus targets, not to pay you a bonus and if so, in limited situations or unconditionally;
• does the organization have a bonus regulation and can you get a certified copy of it;
• Are the terms and conditions of bonuses reflected in your employment contract?

This will not guarantee that you will not be scammed on the premium portion. But this will bring at least some clarity. The only effective way to protect yourself in this situation is to get the employer to transfer the bonus part into salary. Otherwise, the risk of non-payment or reduction of premium will remain. This problem could be solved if it were possible to legislate the proportions between salary and bonus in order to stop abuse by the employer in this matter. Trade unions regularly put forward this demand, but for now the question remains open.

"Black" wages



It’s unlikely that much new can be said about “black” wages. Everyone understands that labor relations without obligations are based solely on the honest word and integrity of the parties. The main negative consequence of receiving “black” wages is that the employee’s position is completely dependent on the goodwill of the employer, and the employee is deprived of the opportunity to defend his rights using the established state protections, since it will be extremely problematic to confirm the amount of the salary set for you. In this situation, in case of any conflict with the employer, the employee risks: 



• not receive wages in the event of any conflict with the boss;
• not receiving vacation pay;
• completely lose social guarantees associated with layoffs, training, the birth of a child and other situations.


Since the reality is that today it is not always possible to protect yourself from “black” wages, then if you receive “black” wages, you must try to obtain evidence of how much wages you receive. The evidence may include audio or video recordings, pay slips, recordings of telephone conversations, employment contracts of employees with previous employers, advertisements, information from statistical authorities, as well as information that other employees can give about the amount of their wages. This evidence may be useful in court if your employer decides not to pay you wages.

Changes in wage conditions


Usually, the employer changes the terms of remuneration for the worse unilaterally: either in the form of an ultimatum (either this or quit), or citing some difficulties that do not allow maintaining the previous conditions.
Many workers are sure that this is how it should be: it’s unfair, of course, but if the employer decides so... This is a misconception into which either American films or employers themselves mislead us, in the hope that you are not familiar with your rights. In reality, the employer's ability to single-handedly change the terms of remuneration of his employee is extremely limited. Let's try to figure it out. On the one hand, all terms of remuneration are mandatory for inclusion in the employment contract (Article 57 of the Labor Code of the Russian Federation) and changes to the terms of the employment contract determined by the parties are allowed only by agreement of the parties to the employment contract (Article 72 of the Labor Code of the Russian Federation). Thus, the employer cannot unilaterally decide that you will receive less this month. He can only invite you to agree to start receiving less this month (or from this month). And, of course, you have the right to refuse such a tempting offer on legal grounds.



On the other hand, the employer has the right to change the terms of remuneration for reasons related to changes in organizational or technological working conditions, if at the same time the terms of the employment contract determined by the parties cannot be preserved, they can be changed at the initiative of the employer (Article 74 of the Labor Code of the Russian Federation). In this case, the employer is obliged: 



1. notify the employee of upcoming changes in wage conditions, as well as the reasons that necessitated such changes, in writing no later than two months in advance. At the same time, find out whether the employee agrees to work under the new conditions.
2. If the employee does not agree to continue working, the employer is obliged to offer him in writing another job available to the employer.
3. if the employer cannot offer another job, or the employee does not agree to it, then the employer can terminate the employment contract by paying the employee severance pay.

But for changes in wage conditions, the employer must have objective reasons - a change in organizational or technological working conditions without the possibility of maintaining existing conditions.
Thus, the fact of the merger of several departments in itself does not give the employer the right to reduce the salaries of their employees, since in this situation nothing indicates the impossibility of maintaining the previous salaries. Also, a decision by shareholders or founders of a legal entity or a “financial crisis” is not a basis for a unilateral change in the terms of an employment contract determined by the parties. If you have received a notice of a change in the terms of the employment contract, and in particular the terms of remuneration, and do not agree with them, then you should not write “agree” on the notice, so that this cannot subsequently be regarded as a change in the terms of remuneration by agreement of the parties. Meanwhile, one cannot refuse these changes, since this may be regarded as a refusal to continue work, which is grounds for termination of the employment relationship. In this case, it is recommended to write something like this on the change notification:


“I do not agree with the change in the terms of the employment contract determined by the parties. I don’t refuse to continue working. I will appeal the employer’s actions.”

Then proceed to appeal the employer’s actions.


If wages are not paid



If wages are not paid on time, you can demand compensation from the employer:

If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (Article 236 of the Labor Code of the Russian Federation).

As shown in the article “TP for Beginners”, the interest amounts to an extremely insignificant amount.
You can suspend work until the debt is paid off:

In case of delay in 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 delayed amount is paid (Article 142 of the Labor Code of the Russian Federation).

In this case, it is necessary to notify the employer in a way that will allow the fact of receipt of the application to be recorded: either with the signature of the employer, or in front of witnesses, or by registered mail with notification. In any case, it will be possible to suspend work no earlier than from the moment the employer receives the application.

Wage indexation

As the survey showed, 50% of Habrowers' salaries have never been indexed, and almost 20% have their salaries indexed less than once a year.

I was happy like a child about the recent increase in my salary. I did the math, but it turned out to be quite possible that this could even be a reduction in salary. Comment on the topic “Is your salary indexed?”

Prices for all goods and services are constantly rising.
In order to at least not worsen the well-being of workers, Article 134 of the Labor Code of the Russian Federation says that the employer must increase (indexate) wages in connection with rising prices. Moreover, the Federal Service for Labor and Employment (Rostrud), in letter dated April 19, 2010 No. 1073-6-1, came to the conclusion that the law establishes an unconditional obligation for an employer, even one not financed from the state or municipal budget, to carry out indexation. Often, employers do not comply with this standard, and employees simply do not know about it, so inflation outpaces wage growth. If indexation is not carried out, then employees have the right to demand that a clause on increasing wages by the amount of inflation be included in the local wage regulations. It happens that the company does not have such an act. Then you need to demand that the employer develop it and include an indexation clause there. Lack of salary growth is a violation of the law. To eliminate it, you need to contact the prosecutor's office or the State Labor Inspectorate.

As practice shows, it is more effective to achieve indexation not by each employee separately, but jointly by the majority of employees. In addition, Rosstat underestimates the level of inflation, so it makes sense to demand indexation of salaries by the amount of inflation plus an additional percentage. Ideally, there would be a collective agreement concluded with the employer, which would stipulate mandatory annual wage indexation. A collective agreement, in turn, can only be concluded by a trade union that includes more than half of the workers.

Instead of output

We have nothing to add to the recommendations that we gave in the first article:
1. In any unclear [labor] situation, read the Labor Code.

You need to know your rights and understand when they are violated. As they say, forewarned is forearmed.

2. Request, collect, store documents regulating labor activities.

In this sense, the employer is in a more advantageous position: all the necessary documentation is stored initially, and he is legally protected from any unlawful attacks from the employee. Therefore, the employees themselves suffer, who are in a vulnerable position due to a lack of information and the inability to support their position with references for documents.

3. It is more effective to put forward demands and defend your rights collectively.

As a rule, employees of the same company have similar working conditions. Therefore, it is logical that one employee’s labor problems may also affect his colleagues. Demands put forward by a team always make a greater impression on the employer than the same demands put forward by one employee.

Ps It is important for us to know how useful/useless such articles are, is it necessary to continue and, if necessary, what topics of labor law would be of interest to the community?
*we want to try to conduct a little research to understand what kind of violations IT workers are most often exposed to. We plan to interview those who are somehow involved in IT and whose labor rights were violated. Therefore, we, the trade union of IT workers, appeal to the habra community: if you were not paid your salary, if you were illegally fired, if you received a “black” salary - in general, if your rights were violated in one way or another, share with us this! It would be great if you agreed to meet in person and talk - give a short interview. Thank you in advance!

Employee bonus algorithm

If an employment contract is concluded with an employee, then several important details need to be taken into account. According to Art. 57 of the Labor Code of the Russian Federation, terms of remuneration, including allowances, additional payments and incentive payments, are mandatory for inclusion in an employment contract.

The employment contract must make it clear under what conditions and in what amount the bonus will be paid.

You can correctly indicate bonus terms in an employment contract in the following ways:

• Specify the bonus in the employment contract.

This option is rarely used, since it does not provide the opportunity to change the text of the employment contract if necessary. The employer can do this only if he is absolutely sure of the employee’s readiness to sign the amended version.

If the employer nevertheless decides to include a bonus in the employment contract, then he must indicate its size: the amount or the procedure for determining it - a formula. This can be an amount that is multiplied by certain coefficients, depending on what work is performed by the employee and where he works (for example, in the Far North).

If the bonus is specified in the employment contract, then the company has no right not to pay it. Otherwise, the employee may go to court.

• State in the employment contract that bonuses are paid in accordance with the collective agreement.

At the same time, the collective agreement specifies who is awarded bonuses, how and for what. However, amending a collective agreement is even more difficult than amending an employment contract. Therefore, most organizations choose the third option.

• Develop Regulations on bonuses.

The document is convenient because it is not two-sided and is signed by one person. But the employment contract must contain a reference to the Regulations.

What to reflect?

Let us turn, first of all, to legislative norms. Article 57 of the Labor Code of the Russian Federation establishes that the terms of remuneration must be specified in the employment contract. The legislator also includes additional payments, allowances, and incentive payments. Article 129 of the Labor Code of the Russian Federation says that bonuses, as one of the types of incentives for work, are part of the remuneration system.

Establishment of wages for an employee, according to Art. 135 of the Labor Code of the Russian Federation, is carried out through an employment contract, in accordance with the payment procedure in force for a particular employer. The payment procedure can be regulated by a collective agreement, agreement, or LNA of the company.

From the above it follows that bonuses can be of two types:

• related to the wage system;
• unrelated to the remuneration system, one-time payments to an employee (for an anniversary, professional holiday, for the successful completion of a single complex project, an innovative proposal, etc.).

The first type of payment must be reflected in the contract with the employee, and for the second, a separate bonus order issued by the manager is sufficient.

Important! It is risky to include language regarding the payment of bonuses in a civil contract; regulatory authorities may reclassify such a contract as an employment contract.

How are bonuses taken into account when calculating average earnings?

The calculation of average earnings is determined by Art. 139 of the Labor Code of the Russian Federation and Government Decree No. 922 of December 24, 2007. This issue, in particular, is detailed in paragraph 15 of the Decree.

The resolution does not define sick pay, but vacation pay and business trips, since the average salary is calculated during business trips. Therefore, paragraph 15 applies to these two cases.

Paragraph 15 says that when determining average earnings, the following are taken into account:

• monthly bonuses actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period

If several bonuses were awarded for one indicator in the billing period, then one bonus is included. Let’s say that sales managers are awarded three bonuses depending on sales: 1% of sales volume, 0.5% of sales as an incentive for particularly successful managers, and 5% of sales from the bonus fund. Accordingly, in this case, only one bonus will be included in the calculation, since all listed bonuses are paid on the same basis.

If you have one bonus awarded for sales, and the second for going to work on weekends, then you need to include both bonuses, because these payments are based on different indicators.

• bonuses for a period of work exceeding one month (for example, quarterly), but not more than the billing period (one year)

Such premiums are included if they were accrued for a period of more than a month, but not longer than the billing period. One is included for each indicator (for example, if a bonus was paid based on the results of work for the quarter and there was also a bonus for individual employees for completing urgent tasks).

• premiums for a period greater than the estimated one

Such premiums are included in the calculation in the amount of the monthly part for each indicator for each month of the billing period.

For example, this could be a bonus at the end of a large project that lasted several years. In this case, the annual calculation will be included in the amount of 1/3.

As a rule, such a bonus is awarded in February. In this regard, the question often arises: what to do if an employee quits at the end of January? Should he be given a bonus in this case? The answer to the question is contained in the company's internal documents. If they state that the bonus is paid at the end of the year, then an employee who has worked for 12 months and quits at the end of the year must receive it.

If internal documents state that an employee who quit before the bonus was accrued is not entitled to it, then the employee has no right to claim the payment. The legislation does not provide guidance on this issue.

According to Resolution No. 922, remuneration based on the results of work for the year, accrued for the calendar year preceding the event, is taken into account regardless of the time of its accrual.

Deprivation of a bonus due to the upcoming dismissal of an employee is illegal.

In the Appeal Determination No. 33‑1945/2018 dated February 20, 2018, the Nizhny Novgorod Regional Court came to the conclusion that the upcoming dismissal is not grounds for non-payment of the bonus provided for by local regulations.

The judges indicated that bonuses and other incentive payments are part of wages; the conditions, procedure and criteria for their implementation can be reflected in the employee’s employment contract or approved in a collective agreement, agreement or local regulation (regulations on wages, regulations on bonuses, etc. . P.).

When studying the case materials, the court found that, according to clauses 4.1 - 4.5 of the employment contract, the employee’s remuneration consists of two parts: fixed and variable. The fixed part of the employee’s remuneration is paid monthly in the form of the established official salary and compensation payments (additional payments) guaranteed by law to the official salary related to the working hours and working conditions. The variable part of remuneration is an incentive payment (bonuses, allowances) and is made within the time frame, on the grounds and under the conditions determined by the collective agreement. Wages are paid to the employee in the manner established by law and the collective agreement in force with the employer and determining the specific terms of its payment.

In accordance with clause 11.1.3 section. 11 “Social payments” of the uniform regulation on wages and social payments to employees, which is Appendix 8 to the collective agreement, if funds are available and within the social fund formed from the net profit remaining at the disposal of the organization, the general director may pay bonuses to employees, except those on a probationary period, for holidays (bonuses for the day of the collection worker and two state or republican holidays, additional bonuses from the social fund of the association (including for the anniversary date of the association, branch), paid by decision of the general director of the association).

The court found that the bonus order was issued before the employee’s dismissal, but after the employer received the relevant application.

Since at the time of the bonus the employee was on the payroll, according to the arbitrators, there was no reason not to give him a bonus.

Let us remind you that according to paragraph 1 of Art. 140 of the Labor Code of the Russian Federation, upon termination of an employment contract, payment of all amounts due to the employee is made by the employer on the day of the employee’s dismissal. If the employee did not work on the day of dismissal, the corresponding amounts must be paid to him no later than the next day after the dismissed employee submits a request for payment.

Thus, the employer was charged the amount of the unpaid bonus, compensation for the delay in its payment, as well as compensation for moral damage.