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What is the minimum amount of compensation for a part-time worker? Features of salary calculation and registration of part-time workers

Is it possible to pay a part-time worker the full salary?

Article 285 of the Labor Code of the Russian Federation states that remuneration for persons working part-time is made in proportion to the time worked, depending on output or on other conditions determined employment contract. In this regard, we can distinguish 3 types of remuneration for part-time workers, which the law provides for:

1. Proportional to time worked.

2. Depending on output.

3. Under the conditions specified in the employment contract.

Is it possible for a part-time worker to be paid the same amount as for employees for whom this position is their main job? There are two opposing points of view on this issue.

TWO OPINIONS

First point of view.

A number of experts believe that this cannot be done, since according to Article 284 of the Labor Code of the Russian Federation, the duration of working time when working part-time for one month (another accounting period) should not exceed half of the monthly working time standard (working time standard for another accounting period), established for the corresponding category of workers. And according to Article 22 of the Labor Code of the Russian Federation, the employer is obliged to provide employees with equal pay for work of equal value. Therefore, the option when a part-time worker works half as much in one full-time position, and receives a salary equal to the salary of the main employees occupying the same position, can be regarded as discrimination in the field of wages. The “main employee” may say: “The part-time worker works 4 hours and receives 10 thousand rubles, and I work 8 hours and also receive 10 thousand rubles. According to the principle of equal pay for work of equal value, pay me 20 thousand rubles, since I work twice as much, otherwise I’ll complain to the State Labor Inspectorate.”

Second point of view.

Other experts are guided by the following in their arguments. According to Article 285 of the Labor Code of the Russian Federation, remuneration for persons working part-time is made in proportion to the time worked, depending on output or on other conditions determined by the employment contract. Therefore, supporters of this point of view believe that with a part-time worker it is possible to establish in an employment contract not only a full salary, but also a higher one than that of the main employees, because the establishment of other payment conditions in the employment contract, different from “proportional to the time worked”, is allowed by the code itself.

As you can see, the situation is controversial. How to deal with this in practice?

WHAT TO DO IN PRACTICE

If you are ready to defend the second point of view, this particular interpretation of the article, then you can set a full salary for your part-time worker.

If you want to avoid disputes, then it is necessary to establish such a payment system for part-time workers so that it definitely does not cause complaints from employees, inspectors, etc.

Option 1. Proportional to time worked.

The Labor Code of the Russian Federation offers a payment option for part-time workers - “in proportion to the time worked.” In this case, monthly salary rates are applied (0.5; 0.4; 0.2; 0.25 and others). According to Article 284 of the Labor Code of the Russian Federation, the duration of working hours when working part-time should not exceed four hours a day. On days when the employee is free from work at his main place of work labor responsibilities, he can work part-time full time (shift). During one month (another accounting period), the duration of working time when working part-time should not exceed half of the monthly standard working time (standard working time for another accounting period) established for the corresponding category of employees. These restrictions on the duration of working hours when working part-time do not apply in cases where the employee has suspended work at his main place of work in accordance with part two of Article 142 of the Labor Code of the Russian Federation (in case of delay in payment wages for a period of more than 15 days) or suspended from work in accordance with part two or four of Article 73 of the Labor Code of the Russian Federation

Therefore, when a part-time worker works 4 hours a day, 5 days a week, he is given a rate of 0.5. If a part-time worker works for less time, then he is set the appropriate rate from the basic salary. Therefore, with time-based wages, it will not be possible to pay the full salary to the part-time worker (except for the case when the part-time worker worked full time in accordance with Article 284 of the Labor Code of the Russian Federation, that is, when the part-time worker at the main place of work was free from performing his job duties, or when he suspended work by virtue of Part 2 of Article 142 of the Labor Code of the Russian Federation, or suspended from work by virtue of Part 2 or Part 4 of Article 73 of the Labor Code of the Russian Federation).

Thus, it turns out (without exception) that the “main employee” receives more salary than the part-time employee. But, if there is a need to pay a part-time worker more (for example, to retain a qualified specialist), then he may be paid bonuses and allowances. The main thing is to install them legally.

Let us remind you that according to Art. 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and maximum size not limited. If the qualifications of the part-time worker are higher than the qualifications of the “main worker”, then his salary may be higher precisely in this regard. Let’s say that the salary of the “main employee” will consist only of salary, and the salary of a part-time employee will consist of salary and bonus or allowance (for qualifications).

Reference.

Salary (employee remuneration)- remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Salary (official salary)- a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity per calendar month, excluding compensation, incentives and social payments.

Option 2. Depending on output.

The Labor Code of the Russian Federation also offers the option of paying part-time workers - “depending on output.” For example, wages may be set as a percentage of total revenue, a percentage of individual sales. A rate may be set per unit of goods, work, service, etc. produced. In this case, if a part-time worker produces the same amount in a month as an employee who works on the main job in the same position, then there will be no violation of the law.

Let's consider the features and differences in calculating wages for part-time workers and those combining professions and positions.

• What types of part-time jobs are there?
• Correct registration of part-time workers
• Part-time and combination - what is the difference
• Payment for part-time workers
• Advance payment
• Minimum wage for part-time worker
• Taxation of wages of part-time workers

Many organizations, in order to save money, hire employees to perform some part-time work and responsibilities in their free time from their main job. For this work, such employees receive appropriate remuneration - a salary.

Mandatory conditions for part-time workers:

• work is performed regularly;
• the amount of working time (hours) should be at least half as much (compared to full time). Otherwise there are no differences.

What types of part-time jobs are there?

• external - work in different organizations
• internal - combining several positions and professions, or performing different types work according to their position in one organization.

In both cases, it is not prohibited to engage in work either in one position or in several. Salary does not depend on this.

Correct registration of part-time workers

Before a part-time worker begins to perform work, an employment contract is concluded with him. Documents required to conclude such an agreement:

• copy of the employee's passport,
• copy of diploma (if necessary),
• a written application from a part-time employee for employment.

There are no differences in the rules for hiring part-time workers. Enterprises use standard contract and add your own conditions if necessary.

Part-time and combination - what is the difference

These concepts are different because they belong to different categories. Accordingly, registration and payment differ.

Part-time worker - performs permanent job V free time(indefinitely). Part-time employee - during the main time of work, he combines additional duties of another position in addition to his main ones. Always temporary and requires the written consent of the employee.

The bases for remuneration are different, therefore the accruals differ:

• part-time workers - according to the employment contract
• part-time - by agreement of the parties (as a rule, %% of the basic salary, or an agreed amount).

The preparation of reporting documentation for the Federal Tax Service also differs when taking into account these categories of employees. There are also a number of positions that are not eligible for combination. These include managers, minors, and employees working in hazardous industries.

Payment for part-time workers

Salaries are calculated on a general basis, taking into account the time worked according to the work schedule. All payments (bonuses, additional payments, allowances) provided for by law also apply to part-time workers. According to Article 285 of the Labor Code of the Russian Federation, which regulates the specifics of calculating wages for part-time workers, all calculations are made based on working time (hours) worked and are not limited in any way. Civil servants have a limitation - they cannot work more than 4 hours.

However, in some cases, a part-time employee may end up receiving equal or more pay than the main employee, which may give rise to a complaint of discrimination to the labor inspectorate.

According to the Labor Code, under equal conditions, wages should not differ, but it is possible to set pay for part-time workers according to other parameters, for example:

• by the number of units of production;
• by volume of services provided;
• by the volume of revenue received.

Based on this, a qualified part-time worker may well have high performance. Accordingly, the salary level will be higher. In this case, clauses indicating these points must be written down in the employment contract, then the labor inspectorate will not have any questions.

Advance payment

Since a part-time worker is no different from a permanent full-time employee, he is paid an advance on the same basis as everyone else.

Minimum wage for part-time worker

In the same way, a part-time worker has full rights and social guarantees on an equal basis with everyone else; he is also subject to the provisions on the minimum wage, according to which the employer does not have the right to pay below the established minimum wage amount under the Labor Code. But his earnings must be proportional to the working time worked. If a part-time worker works 1/2 of the established working time, then he should receive no less than 1/2 of the minimum wage, if one fourth, then 1/4 of the minimum wage - accordingly.

For example: from 01/01/2015 the minimum wage is 5965 rubles. per month, for a part-time worker 1/4 of the minimum wage it will be 1,491 rubles. And even if, when calculating wages, the amount to be paid ends up being less, the employer is obliged to pay up to the minimum, i.e. - 1491 rubles.

Taxation of a part-time worker's salary Regardless of the size of the part-time worker's salary, personal income tax is withheld in the same amount as for main employees - 13%, as are contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund.

What regulations should be followed when registering labor relations with part-timers? What is the maximum working time for a part-time worker per day? How is a part-time employee paid? What benefits and compensations are external part-time workers entitled to? What is the procedure for granting them regular paid vacations?

Low wages in low-paid positions force workers to look for part-time work. An employee can perform additional work on a part-time basis, both external and internal. In the article we will consider issues related to payments that the institution makes in favor of part-time workers.

Part-time work is the performance by an employee of another regular paid job under the terms of an employment contract in his free time from his main job (Article 282 of the Labor Code of the Russian Federation). Article 60.1 of the Labor Code of the Russian Federation establishes two types of part-time work: internal and external. The provisions of this article allow the employer to use the labor of employees, both those working for him under an employment contract (internal part-time workers) and those who come from other organizations (institutions) (external part-time workers).

When formalizing labor relations with both internal and external part-time workers, the provisions of the Labor Code of the Russian Federation and other regulations in the field of labor legislation should be taken into account. For example, the specifics of regulating part-time work for certain categories of workers (teaching, medical and pharmaceutical workers, cultural workers), in addition to the Labor Code of the Russian Federation and other federal laws, can be established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social labor relations.

Currently, such a document is Resolution of the Ministry of Labor of the Russian Federation dated June 30, 2003 No. 41 “On the peculiarities of part-time work for teaching, medical, pharmaceutical and cultural workers” (hereinafter referred to as Resolution of the Ministry of Labor of the Russian Federation No. 41).

An important point in the part-time work of medical, pharmaceutical, pedagogical and cultural workers is that they have the right to carry out part-time work in either another or a similar position, specialty, profession (clause “a”, paragraph 1 of Resolution of the Ministry of Labor of the Russian Federation No. 41 ). In other words, a doctor can work, for example, at 1.5 times the rate (the rate at the main place of work and 0.5 times the rate at a part-time job), and in this case an ordinary employee is given a job combination, an expansion of service areas or an increase in the volume of work (Article 60.2 of the Labor Code RF).

As part of the consideration of the material, we will dwell on the issues of remuneration for part-time workers, as well as the implementation of other payments in relation to these persons, guaranteed to them by the legislation of the Russian Federation.

Remuneration for a part-time employee.

By virtue of Art. 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work he performs, the quantity and quality of labor expended, and is not limited to the maximum amount. Similar instructions are contained in the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2015, approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 24, 2014, Protocol No. 11.

By general rule, established by Art. 284 Labor Code of the Russian Federation, work time part-time work cannot be more than four hours a day. Thus, when accepting a part-time worker for a vacant position with a certain salary, the institution pays

As a worker, he receives half the standard working time, respectively, half the salary in accordance with Art. 285 Labor Code of the Russian Federation. Consequently, additional payments provided for in a fixed amount to the full official salary must be paid in proportion, that is, in the amount of 50% of the established amount. Paying more would discriminate against the work of other employees working in the institution in similar positions and receiving the same additional payment for the complexity and intensity of the work.

At the same time, the norms of Art. 285 of the Labor Code of the Russian Federation indicate payment of labor not only in proportion to the time worked, but also in accordance with the terms of the employment contract. And this, in turn, determines the independence of the parties to the employment contract in establishing the amount of additional payments. In other words, in the employment contract the institution has the right to indicate larger size additional payments, provided that he has the financial capacity to comply with these obligations. In practice, this is possible, as a rule, only at the expense of funds received by the institution from income-generating activities.

In particular, the remuneration of part-time teachers will depend on the teaching load assigned to them, which, in turn, depends on the number of hours according to the federal state educational standard, curriculum and programs, staffing levels and other specific conditions in this educational institution. The distribution of the teaching load is carried out by the head of the educational institution. The volume of teaching load determined for a specific teacher is fixed in the employment contract.

In general, the salary of a part-time teacher will be calculated based on the cost of one teaching hour for a given employee, multiplied by the number of hours spent. And the cost of one teaching hour depends on the level of education, the availability of a qualification category, the length of teaching experience and the compensation and incentive payments established for this employee.

A similar approach is used when paying part-time doctors. When calculating their wages medical institution must take into account the qualification category, the availability of titles and academic degrees, compensation and incentive payments.

Let's consider an example of calculating wages for a part-time employee.

Example 1.

External part-time worker L. A. Ivanova, working as a nurse with an official salary of 5,100 rubles, worked in a dental clinic, which is an autonomous institution, in August 2015, 75.6 hours (with a 36-hour working week). The employment contract stipulates that the employee’s remuneration is made in proportion to the time worked (Article 285 of the Labor Code of the Russian Federation). Additionally, the employee is provided with a bonus payment of 50% of the official salary. Payments are made from funds received from the provision of paid services.

Payment for hours actually worked by L. A. Ivanova in August 2015 will be 2,550 rubles. (RUB 5,100 / 151.2 hours x 75.6 hours).

The amount of the premium paid will be equal to 1,275 rubles. (RUB 2,550 x 50%).

The total amount of payments is 3,825 rubles. (2,550 + 1,275).

In the accounting of the institution in accordance with Instruction No. 183n

	Debit	Credit	Amount, rub.
Employee's wages accrued	2 109 60 211	2 302 11 000	3 825
Insurance contributions to the Social Insurance Fund have been calculated in case of temporary disability and in connection with maternity (RUB 3,825 x 2.9%)	2 109 60 213	2 303 02 000	110,92
Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases have been calculated (RUB 3,825 x 0.2%)	2 109 60 213	2 303 06 000	7,65
Insurance premiums for compulsory health insurance in the Federal Compulsory Medical Insurance Fund have been calculated (RUB 3,825 x 5.1%)	2 109 60 213	2 303 07 000	195,08
Insurance premiums for compulsory pension insurance have been calculated (RUB 3,825 x 22%)	2 109 60 213	2 303 10 000	841,50
Personal income tax withheld from the amount of accrued wages (RUB 3,825 x 13%)*	2 302 11 000	2 303 01 000
Employee's wages were issued from the cash register (3,825 - 497) rub.	2 302 11 000	2 201 34 000	3 328

Payment of benefits to a part-time employee.

In accordance with Art. 287 of the Labor Code of the Russian Federation, part-time workers have the right to receive all guarantees and compensation provided for by current legislation, collective agreements and local regulations of institutions.

If necessary, a part-time worker is entitled to benefits for temporary disability and in connection with maternity, which are assigned and paid in accordance with the generally established procedure. So, paragraph 2 of Art. 13 Federal Law No. 255-FZ It has been determined that if the insured person is employed by several policyholders at the time of the insured event and was employed by the same policyholders in the two previous calendar years, then he is assigned and paid:

• benefits for temporary disability, pregnancy and childbirth - by policyholders for all places of work (service, other activities);
• monthly child care benefit - the insured for one place of work (service, other activity) at the choice of the insured person.

These benefits are calculated based on average earnings, determined in accordance with Art. 14 of this law.

Please note that, by virtue of Part 2 of Art. 13, part 1 art. 14 of Federal Law No. 255-FZ, to calculate the average earnings of part-time workers, earnings are taken into account only at the place of work where the benefit will be assigned. In this case, the average earnings during part-time work with another employer are not taken into account if temporary disability benefits are paid for all places of work.

The basis for payment of temporary disability benefits is a temporary disability certificate for each place of work. By virtue of clause 4 of Order No. 624n , if the citizen at the time of the onset of temporary disability, maternity leave is employed by several employers and in the two previous calendar years before the issuance of sick leave was employed by the same employers, he is issued several certificates of incapacity for work for each place of work.

To calculate benefits, the payment of which is carried out at the expense of the Social Insurance Fund, you must remember the following:

Average earnings are taken into account for each calendar year in an amount not exceeding that established on the basis of Federal Law No. 212-FZ for the corresponding calendar year limit value bases for calculating insurance premiums to the Social Insurance Fund. Moreover, if the appointment and payment of benefits to the insured person are carried out by several insurers, then the average earnings, on the basis of which the benefits are calculated, are taken into account for each calendar year in an amount not exceeding the maximum amount when calculating benefits for each of these insurers (Part 3.2 of Article 14 Federal Law No. 255-FZ).

The size of the maximum base, taking into account indexation for 2014, is 624,000 rubles. (Resolution of the Government of the Russian Federation dated November 30, 2013 No. 1101), and for 2013 – 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 No. 1276).

Example 2.

Let’s assume that external part-time worker L.A. Petrova, working as a cleaner in a budgetary educational institution, fell ill in September 2015. A certificate of incapacity for work was issued for five days. Her average earnings for the billing period (from January 1, 2013 to December 31, 2014) amounted to 110,000 rubles. Insurance experience – 10 years. Payment for sick leave is carried out according to activity code 2 “Income-generating activities”. Benefits are paid for all places of work without submitting certificates from other employers. Benefits are issued through the cash desk.

We will calculate the amount of temporary disability benefits.

The average earnings for calculating temporary disability benefits cannot be less than the minimum wage (Part 1.1, Article 14 of Federal Law No. 255-FZ). Therefore, if the insured person had no earnings during the billing period or the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day the insured event occurred, then the average earnings for calculating benefits are taken equal to the minimum wage provided for by federal law on day of occurrence of the insured event.

The average daily earnings in this case will be 150.68 rubles. (RUB 110,000 / 730 cal days).

Let's determine the amount of average daily earnings based on the minimum wage.
It will be 196.11 rubles. (RUB 5,965 x 24 months / 730 cal days).

The amount of temporary disability benefits will be equal to 980.55 rubles. (RUB 196.11 x 5 cal days). At the expense of the Social Insurance Fund, 392.22 rubles were accrued, at the expense of the employer - 588.33 rubles.

In the accounting of the institution in accordance with Instruction No. 174n The following entries were made:

	Debit	Credit	Amount, rub.
Temporary disability benefits accrued at the expense of the employer	2 109 60 211	2 302 11 730	588,33
Temporary disability benefits accrued at the expense of the Social Insurance Fund	2 303 02 830	2 302 13 730	392,22
Personal income tax withheld from the amount of accrued benefits (RUB 588.33 x 13%) (RUB 392.22 x 13%)	2 302 11 830 2 302 13 830	2 303 01 730 2 303 01 730
The amount of temporary disability benefits to the employee was issued from the cash register	2 302 11 830 2 302 13 830	2 201 34 610 2 201 34 610	512,33 341,22

Providing leave to a part-time employee.

In accordance with Art. 286 of the Labor Code of the Russian Federation, part-time workers also have the right to annual paid leave both at their main job and at part-time jobs, and both leaves are provided simultaneously. The duration of vacation is at least 28 calendar days.

If the part-time worker is external, leave is granted to him simultaneously with leave for his main job, subject to documentary confirmation by the employee of the fact that he was granted such leave.

In the event that a part-time worker has not worked for six months, and was granted leave from his main job, leave for part-time work is provided to him in advance.

In practice, a situation may arise when the duration of vacation for the main job exceeds the duration of vacation for part-time work. In this case, the employer, at the request of the part-time worker, must provide him with leave without pay of the appropriate duration. To do this, the part-time worker must confirm the duration of leave for his main job:

• or a certificate from the main place of work;
• or an extract from the vacation schedule certified by the employer at the main place of work.

The average earnings of a part-time employee to pay for vacation are calculated in the manner established by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Average earnings are calculated based on the wages actually accrued to the employee and the time actually worked by him during the billing period. The calculation period is 12 calendar months preceding the period during which the employee retains his average salary. Wherein calendar month The period from the 1st to the 30th (31st) day of the corresponding month inclusive is considered (in February - to the 28th (29th) day inclusive) (part 3 of article 139 of the Labor Code of the Russian Federation, clause 4 of Regulation No. 922).

Please note that when calculating vacation pay for an external part-time worker, only payments accrued during part-time work are taken into account.

Example 3.

External part-time worker A. S. Mikhailova, who works in a government institution, has been granted another leave. Payments for the 12 months preceding going on vacation amounted to 110,000 rubles. Leave was granted simultaneously with leave for main work for 14 calendar days.

Let's calculate the amount of vacation pay.

The average daily earnings according to clause 10 of Regulation No. 922 will be equal to 312.86 rubles. (RUB 110,000 / 12 months / 29.3 days).

The amount of vacation pay will be 4,380.04 rubles. (RUB 312.86 x 14 cal days).

In the accounting of the institution in accordance with Instruction No. 162n The following entries were made:

	Debit	Credit	Amount, rub.
The amount of vacation pay accrued to the employee	1 401 20 211	1 302 11 730	4 380,04
Personal income tax withheld (RUB 4,380.04 x 13%)	1 302 11 830	1 303 01 730
Vacation pay was issued to the employee from the institution's cash desk (4,380.04 - 569) rub.	1 302 11 830	1 201 34 610	3 811,04

* * *

In conclusion, we note: Art. 287 of the Labor Code of the Russian Federation establishes that guarantees and compensation for persons combining work with education, as well as persons working in the Far North and equivalent areas, are provided only at their main place of work. In other words, study leave, for example, is provided and paid only at the main place of work. In a part-time job, only leave at your own expense can be granted for this period.

Other guarantees and compensations provided for by labor legislation and other regulatory legal acts containing standards labor law, collective agreements, agreements, local regulations, are provided to persons working part-time in full (Part 2 of Article 287 of the Labor Code of the Russian Federation). Such guarantees include, for example, the provision of additional days off to care for a disabled child (Article 262 of the Labor Code of the Russian Federation), reduced working hours on the eve of non-working holidays and weekends (Article 95 of the Labor Code of the Russian Federation), payment for downtime for reasons not depending on the employer and employee (Article 157 of the Labor Code of the Russian Federation). It should also not be forgotten that, on the basis of Art. 127 of the Labor Code of the Russian Federation, a dismissed part-time employee is entitled to payment monetary compensation for all unused vacations.

M.R. Zaripova E. Soboleva
magazine expert
“Payment in a state (municipal) institution: accounting and taxation”,
No. 9, September 2015

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

The procedure for issuing certificates of incapacity for work, approved. By order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n.

Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund.”

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Two minimum wage indicators.
- Important differences combinations from combinations.
- How to calculate the additional payment up to the minimum wage when combining and part-time work.

IN Labor Code There is a rule - if an employee has worked for a full month, his salary must be no less than the minimum wage (Part 3 of Article 133 of the Labor Code of the Russian Federation). If the salary is below the minimum wage, you need to assign an additional payment up to the minimum wage (Definition Supreme Court RF dated July 23, 2010 N 75-B10-2). For part-time workers, this rule is applied in a special manner.

What is the minimum wage to compare with?

When making payments to employees, accountants use two minimum wage indicators - federal and regional.
Regional minimum wages are established in a regional agreement. Employers are required to comply with its terms unless they refuse to join it in writing within 30 days.
Thus, if your region has its own minimum wage (regional), the employee’s salary must be compared with it (Part 11, Article 133.1 of the Labor Code of the Russian Federation). For example, in Moscow the minimum wage from June 1, 2015 is 16,500 rubles. (Additional agreement of the Moscow Government, Moscow trade union associations and Moscow employers' associations dated May 26, 2015 N 77-783-1).
The federal minimum wage is applied if a regional minimum wage is not established. From January 1, 2015, the federal minimum wage is 5,965 rubles. (Article 1 of Federal Law dated December 1, 2014 N 408-FZ).
Further in the article, for simplicity of presentation, we will use the federal minimum wage.

What value should be compared with the minimum wage?

You need to compare with the minimum wage the salary that is established for the employee by the employment contract for fulfilling the monthly labor standard.
The salary consists of three parts (Part 1 of Article 129 of the Labor Code of the Russian Federation):
- from a fixed amount of remuneration. This could be a salary, a tariff rate;
- compensation payments for work in conditions deviating from normal. These include, for example, an additional payment for combining;
- incentive payments (for example, bonuses).
Now let’s figure out whether it is necessary to assign an additional payment up to the minimum wage when combining and part-time work. These are different types of registration of additional work.

Should I assign an additional payment up to the minimum wage when combining

Combination - additional paid work in another position (profession). The employee performs it during his working day (shift) along with his main work (Part 1 of Article 60.2 of the Labor Code of the Russian Federation).

Note. If an employee combines two identical positions (professions), this is considered an increase in the amount of work

A separate employment contract is not required for combination

A separate employment contract is not concluded for performing combined work.

Note. It is impossible to arrange a combination for an employee of another company.

If the employee agrees to the combination, an additional agreement to the main employment contract is drawn up (Part 1, Article 60.2 of the Labor Code of the Russian Federation).
In the additional agreement to the employment contract, in particular, the amount of additional payment for combination work is indicated (Part 3 of Article 60.2 and Part 2 of Article 151 of the Labor Code of the Russian Federation).
The size can be specified:
- as a percentage of the salary for the combined profession (position);
- percentage of salary for the employee’s main position;
- in the form of a fixed value;
- in another form by agreement of the parties.
The employer does not keep track of working hours for part-time work and does not reflect it on the working time sheet.

Additional payment for combination - part of salaryaccording to the main employment contract

An additional payment for overlapping is a compensation payment for performing work under conditions deviating from normal (Article 149 of the Labor Code of the Russian Federation). It is included in the salary for the main position (Part 1 of Article 129 of the Labor Code of the Russian Federation).
When combining, they pay not two salaries, but only one. It is this (taking into account the additional payment for combination) that is compared with the minimum wage.
Separately, the additional payment for combining with the minimum wage is not compared.

Example 1. We compare the salary with the minimum wage, taking into account the additional payment for combination
Since June N.G. Dyatlova combines the work of a cleaner with her main profession (she performs the duties of the combined position during her working hours).
Salary for the main position - 4000 rubles. per month.
Additional payment for part-time work - 30% of the salary for the main position (1200 rubles).
Is it necessary to make an additional payment to the minimum wage in June if this month she has fully worked her monthly working hours?
Solution. Let's calculate the total amount of the employee's salary for June. It is equal to 5200 rubles. (4000 rub. + 1200 rub.). Let's compare it with the minimum wage. The salary is 765 rubles less than the minimum wage. (5965 rub. - 5200 rub.). This amount must be added to the employee.

The employee did not work for part of the month

If an employee has worked for an incomplete month in his main position, then the additional payment is calculated in proportion to the time worked in his main position.
The total salary may be less than the minimum wage even in the month that the employee did not fully work. After all, it is calculated in proportion to the time worked. In this case, how can we determine whether an additional payment to the minimum wage is needed and calculate its amount?
In such a situation, you need to avoid comparison with the full amount of the minimum wage. It is necessary to calculate the part of the minimum wage attributable to the time worked in the month. And only then make a comparison with the actual accrued salary.

Example 2. Additional payment up to the minimum wage for a month not fully worked
G.L. Kotova combines two positions in the company. Salary for the main position - 4500 rubles. Additional payment for part-time work - 20% of the salary (900 rubles).
The combination was registered on June 15, 2015. In June, the employee was on sick leave for five days from June 22 to June 26. How much should she pay for June?
Solution. Let's determine the salary for the main position. There are 21 working days in June. Of these, 16 working days were worked. For June, the employee was credited 3,428.57 rubles. (RUB 4,500: 21 work days x 16 work days).
The amount of additional payment for combining positions is 300 rubles. , where 9 work. days - the number of days from June 1 to June 14 when there was no combination.
For days worked GL. Kotova will be credited with 3,728.57 rubles. (RUB 3,428.57 + RUB 300).
The portion of the minimum wage per 16 days worked will be 4,544.76 rubles. (RUB 5,965: 21 work days x 16 work days).
Let's compare: RUB 3,728.57.< 4544,76 руб. Доплата необходима. Ее размер - 816,19 руб. (4544,76 руб. - 3728,57 руб.).

Part-time work is the performance by an employee of other regular work in his free time from his main job. A separate employment contract must be concluded with part-time workers (Part 1 of Article 282 of the Labor Code of the Russian Federation).
Internal part-time workers perform extra work at their own enterprise, and external ones at another.
The employer is required to keep records of the part-time worker's working hours. The working time of an internal part-time worker will be reflected in the timesheet on two lines (to do this, assign two personnel numbers to the internal part-time worker - one for the main position, one for a part-time position).
The daily duration of work of a part-time worker cannot exceed four hours a day (Part 1 of Article 284 of the Labor Code of the Russian Federation).

Part-time worker has two separate salaries

Wages are paid to the employee on the basis of an employment contract concluded with him (Part 1, Article 56 of the Labor Code of the Russian Federation).
A part-time worker has at least two employment contracts (Part 1 of Article 282 of the Labor Code of the Russian Federation), which means two salaries. Each employment contract is subject to a separate salary.
The work of a part-time worker is paid in proportion to the time worked, depending on output or on other conditions determined by the employment contract (Part 1 of Article 285 of the Labor Code of the Russian Federation).
The amount of payment for part-time work is in no way tied to the amount of payment for the main job.

Comparison with the minimum wage of two part-time salaries

If the question arises about the need for additional payment to the minimum wage, comparison with the minimum wage is made twice. The accruals for the main job and those for part-time jobs are compared separately.
Basic salary and minimum wage. You need to compare the salary amount under the main employment contract with the minimum wage. In this case, part-time salaries are not taken into account.
Part-time salary and minimum wage. The law does not stipulate that part-time wages should not be lower than the minimum wage. But part-time workers are subject to general labor guarantees for employees, including the ratio of actual earnings to the minimum wage. Please note: here we mean earnings accrued for part-time work without adding them to the salary at the main place of work.
As a rule, part-time workers do not work the monthly working hours. Therefore, comparison must be made with part of the minimum wage, calculated in proportion to the actual time worked.

Example 3. Additional payment up to the minimum wage for an internal part-time worker
Salary of courier E.L. Volodina - 5000 rubles. She is also entitled to an additional payment for urgency in the amount of 700 rubles. for a fully worked month. June E.L. Volodina worked fully as a courier.
Since June 8, 2015 E.L. Volodina got an internal part-time job at 0.5 times the rate for the position of a cleaner.
In the staffing table, the salary for this profession is set at 4,200 rubles.
In addition, the cleaner is awarded a monthly bonus of 10% of the actual salary based on the time worked.
How much salary should be paid to the employee for June?
Solution. In his main position, E.L. Volodina will receive only 5965 rubles, including:
- 5000 rub. - according to salary;
- 700 rub. - surcharge for urgency;
- 265 rub. (5965 rubles - 5000 rubles - 700 rubles) - additional payment up to the minimum wage.
The part-time worker worked 16 hours. days. She received the following payments:
- 1600 rub. (RUB 4,200 x 0.5: 21 work days x 16 work days);
- 160 rub. (RUB 1600 x 10%) - monthly bonus;
- 512.38 rub. (5965 rubles x 0.5: 21 work days x 16 work days - 1600 rubles - 160 rubles) - additional payment up to the minimum wage.
The total salary for a part-time job will be 2272.38 rubles. (1600 rub. + 160 rub. + 512.38 rub.). This amount corresponds to part of the minimum wage for 16 working days in June 2015.

A permanent surcharge (the procedure for its calculation) can be set in the local normative act companies. In this case, there is no need to draw up orders for each case - additional payments will become an element of the remuneration system.

If you don’t pay an additional payment up to the minimum wage

An employee whose salary was less than the minimum wage has the right:
- for the amount of additional payment up to the minimum wage;
- compensation for delayed payment if such additional payment was not assigned (Article 236 of the Labor Code of the Russian Federation).
The amount of monetary compensation will not be lower than 1/300 of the refinancing rate of the amounts that were not paid on time for each day of delay.
The amount of compensation is calculated based on the amount of additional payment due for handout.

Example 4. Compensation for delay in payment of additional payment up to the minimum wage
Salary for May 2015 of a cleaner production premises O.L. Vasilyeva was accrued in the amount of 4816 rubles. She is entitled to an additional payment up to the minimum wage in the amount of 1149 rubles. (5965 rubles - 4816 rubles).
The salary was issued on time. The company transferred the additional payment 30 calendar days from the date of payment of the salary.
The employee has no children. She does not have the right to tax deductions for personal income tax.
In what amount O.L. Does Vasilyeva need to pay monetary compensation?
Solution. The refinancing rate of the Bank of Russia on the date of accrual of compensation is 8.25% (Instruction of the Bank of Russia dated September 13, 2012 N 2873-U).
The amount of additional payment minus personal income tax is 1000 rubles. (RUB 1,149 - RUB 1,149 x 13%).
The amount of monetary compensation for 30 days of delay in issuing additional payment to the minimum wage will be 8.25 rubles. (RUB 1000 x 8.25%: 300 x 30 calendar days).

All categories of employees who perform labor obligations on behalf of management and exclusively during working hours are entitled to receive additional payments for combining positions. Art. 151 of the Labor Code of the Russian Federation provides provisions that secure the right of employees to additional payment for combination work.

Definition

Combination of professions is the performance by an employee, in addition to his work, which is stipulated by the employment contract, of additional work activities. At the same time, when we talk about another profession, this applies to workers, and if we talk about another position, then this applies to employees.

The combination has the following characteristics:

• supposed additional function during working hours, except for own work;
• the employee works for the same employer;
• for the second labor activity the employee receives additional payment;
• the part-time position must be different from the main position;
• To formalize the combination, it is enough to draw up an additional agreement to the main employment contract;
• All legal basis concurrently regulated by Art. 151 of the Labor Code of the Russian Federation with comments.

Kinds

According to legal regulations, combinations can be divided into the following categories:

• combination of professions (an employee, along with his job, performs another one in a different profession);
• expansion of the service territory (performing, in addition to one’s main job, additional work in the same profession);
• increasing the amount of work (performing, in addition to one’s main job, additional work in the same profession, but with an additional volume of tasks);
• performing the duties of a temporarily unemployed employee (performing, in addition to his duties, the work of another employee who is temporarily absent due to illness or vacation, but has retained his job).

Payment

According to Art. 151 Labor Code of the Russian Federation in new edition, an employee who performs for the same employer, in addition to his own work, additional work in another profession or who works for a temporarily absent employee (again, along with his main activity), has the right to an additional payment for combining.

Amount of additional pay Money is established by agreement of the parties. In terms of remuneration when combining art. 151 of the Labor Code of the Russian Federation is a continuation of Art. 149 code.

Size

The amount of the surcharge, as mentioned earlier, is established by agreement of the two parties. The specific amount of additional payment for a particular combination must be reflected in the local acts of the organization. This document contains the following information:

• the work to be performed by the employee;
• total amount of work;
• the fact of establishing an additional payment for combination, the percentage of the additional payment to the tariff rate, salary, or is it in absolute amount;
• combination period.

Additional payment for combining positions is carried out differentially. When agreeing on the amount of extra pay for part-time work, you need to take into account the amount of work, its importance and the employee’s workload in the main position.

In working practice, the amount of additional payments for combination work is not limited to any maximum limits. One position can be divided between several employees, but the total amount of payment for combining the position being filled should not exceed the threshold for the salary fund in the organization for this position.

If the organization has a collective agreement, then remuneration for combining professions must be reflected in it. In addition, such a document should take into account various options combinations.

The performance of duties for a temporarily unemployed employee and the amount of additional payment must also be reflected in the local acts of the organization. Both workers and employees have the right to replace an employee. But since additional payment for replacing an absent employee is most often made due to savings in salary funds, the list of employees who have the opportunity to work together must be specified in the company’s regulatory document.

The specific amount of the additional payment must be established by order of the organization.

In order for the accrual of bonus funds when replacing an absent employee to take into account the amount of the additional payment, this additional payment must be included in the general list of all additional payments to the tariff rates and salaries of the organization’s employees for which bonuses are calculated. This list is also included in regulations organizations.

Current legislation, and in particular Art. 151 of the Labor Code of the Russian Federation, do not regulate restrictions on the amount of payments for combinations. For example, budgetary organizations may request additional funds for these needs.

Calculation

There are several rules:

1. Several employees are allowed to hold one position. Then the total number of additional payments should not exceed 100% of the rate for this position.
2. Taking into account the provisions of Art. 151 of the Labor Code of the Russian Federation, one employee can combine several professions. There are no standardizations for additional payments for combinations. The valid amount will be the amount indicated in the matching order.
3. Persons belonging to the management team can combine positions and receive compensation.