An order for additional payment up to the minimum wage - sample 2021 can be downloaded from the link contained at the end of the article. The legislator sets the minimum wage, and in the case where an employee receives less than this minimum, the employer is obliged to issue an order stating that the employee must be paid additionally. By continuing reading, the reader will become familiar with information on how to draw up an order, on the basis of which regulations it is issued, as well as how additional payment is made to the minimum amount for employees working part-time.
Features of minimum wage payment
There are two types of “minimum” wages:
- federal - established at the state level and uniform for all subjects of the Russian Federation;
- regional - depends on the characteristics of a particular region, is developed by officials at the local level and is mandatory for use only in one specific territory, and it cannot be lower than the federal one.
It should be noted that not all enterprises are required to comply with the regional “minimum wage”.
If, for any legal reason, an organization refuses to properly pay employees the local minimum wage, it has every right to apply the federal minimum wage.
Answers to common questions about how to bring your salary up to the minimum wage
Question #1:
The salary of an employee of an enterprise consists exclusively of official salary. No allowances, bonuses, additional payments, regional coefficients, or compensations are paid. Does the official salary itself increase if it is below the new minimum wage?
Answer:
Yes, the Ministry of Finance of the Russian Federation gave clarifications on this topic in its Letter dated November 24, 2009 No. 03-03-06/1/768.
Question #2:
Is it necessary to recalculate salaries in connection with an increase in the federal minimum wage, if it is still lower than the regional one, on the basis of which salaries were calculated earlier?
Answer:
No, there is no need to recalculate. When conducting a comparative analysis, the regional minimum wage must be taken into account, since the enterprise must be a party to the minimum wage agreement for the constituent entity of the Russian Federation.
When is an additional payment required?
Not all workers earning less than the minimum wage can qualify for additional payment up to the minimum wage.
This requirement is established only for those who work on a full-time schedule, namely 8 hours a day or 40 hours a week.
If a person works, for example, part-time, then he can receive half of the minimum wage and this will not be a violation of the law. In the same way, payment below the minimum wage to an employee working on a part-time basis will not be considered a violation - in this case, the salary is calculated in proportion to the time worked.
Minimum salary
The amount of allowable earnings for a full month worked for an employee must be no less than the current minimum wage level. In 2021, namely from July 1 of this year, it is 7,800 rubles. This level of employee income accrual corresponds to production standards, salary, tariff rate for the full calculation period before withholding personal income tax and other payments.
It should be taken into account that the amount of compensation and incentive accruals is not compared with the total minimum wage. Various allowances for combinations, increases in the service area and volume of work, bonus payments and increasing coefficients for the length of service and personal skills of the employee are the main component of remuneration. They serve as a motivator for staff, and their accruals are mostly not permanent.
Those enterprises that try to bring the total amount of accruals and payments closer to the size of the minimum wage actually deprive employees of their due earnings. Some vacancies simply do not require a coefficient for harmfulness, knowledge of foreign languages, and it is unlawful to equate such earnings with the income of an employee who works in difficult conditions and has the right to a legal supplement to the main part of the income of various types of compensation under difficult working conditions.
What happens if you don’t pay extra to the “minimum wage”
If the management of an organization does not have the desire or ability to make an additional payment to an employee up to the minimum wage when it is obliged to do so, it automatically puts itself at risk. An employee has the right to complain about such an employer to the labor inspectorate, prosecutor's office or court.
As a punishment for violating the current labor legislation, an administrative fine is provided for the enterprise and senior officials.
Thus, increasing wages to the “minimum wage” in situations established by law is absolutely necessary. And for this you need to carry out a number of mandatory procedures.
Additional agreement 2021
You can also find a sample additional agreement to the employment contract from January 1, 2021.
The text of the additional agreement is as follows:
Limited Liability Company "Kraft", hereinafter referred to as "Employer", represented by General Director Astakhov I.I. acting on the basis of the Charter, on the one hand, and Ivanov D.N., hereinafter referred to as “Employee”, on the other hand, entered into this additional agreement to employment contract No. 656/17 dated 02.14.18 on the following:
1. Section No. 4 of the employment contract “Remuneration” should be stated as follows: “For performing a labor function, the Employee is given a salary of 11,280 rubles.”
2. Changes to the employment contract determined by this additional agreement come into force on January 1, 2019.
3. This additional agreement is an integral part of the employment contract, drawn up in two copies having equal legal force.
One copy is kept by the Employer in the Employee’s personal file, the second – by the Employee.
Read also
15.04.2019
Who should sign
All orders are always written on behalf of the director of the organization - this is one of the main features of this document. In this regard, regardless of who is directly involved in drawing up the order - a secretary, a legal adviser or some other employee - he must hand over the completed form for signature to the main person of the enterprise, since without his autograph the order will not be valid.
All other company employees named in it must also sign the order - in this way they will attest that they are familiar with the order and agree to comply with it.
Server error (500)
Trans-Baikal Regional Court dated April 16, 2013 No. 33-1265-2013. In turn, the minimum wage should not be less than the subsistence level of the working population (Article 133
Labor Code of the Russian Federation). The procedure and timing for increasing the minimum wage must be determined by a special law (Article 421 of the Labor Code of the Russian Federation). However, such a law is currently under development, and according to the project, bringing the minimum wage to the subsistence level is possible no earlier than 2018.
In this regard, the following situation has currently developed. The federal minimum wage is set at 5,554 rubles. per month (Article 133 of the Labor Code of the Russian Federation, Article 1 of the Law of December 3, 2012 No. 232-FZ). This is only 67 percent of the cost of living in the first quarter of 2014 – 8,283 rubles. (Resolution of the Government of the Russian Federation of June 26, 2014 No. 586). The expert shares important information about the minimum wage in the material at the link.
Restrictions on internal registration
Current labor legislation guarantees compliance with the rights of workers in terms of providing them with a certain level of remuneration. In accordance with Art. 133 of the Labor Code of the Russian Federation, the specified level cannot be lower than the established minimum wage (minimum wage). This condition, however, applies only if in the month in question the employee has fully worked the standard time established for him and completed the work tasks assigned to him.
Read more about additional payments to the minimum wage in the articles:
The minimum wage is set in absolute terms. For these purposes, the current regulatory framework applies Federal Law of June 19, 2000 N 82-FZ. This document is regularly amended to bring the current minimum wage level into line with the real economic situation.
Many organizations use complex remuneration systems designed to motivate employees to work more efficiently. In such situations, their salary is often very small and is below the established minimum wage level. However, in addition to it, they regularly receive various bonuses, allowances and compensations, which ultimately make their salary significantly higher than the minimum level.
In addition, when determining the level of payment for the purposes of comparison with the minimum wage, the provisions of the Tax Code should be taken into account. It determines that wages are subject to comparison with the minimum wage before taxes. Thus, if an employee’s income nominally exceeded the minimum wage, but after withholding personal income tax it became below the specified amount, the employer is not subject to an obligation to pay him additional funds.
The employee’s income is taken into account in the same way if mandatory payments are withheld from it - for example, payments for alimony or writs of execution. You can learn more about exactly which articles of the Tax Code led our experts to this conclusion from this material.
Important! It should be borne in mind that some types of payments to the employee are not included in the calculation of the total salary for comparison with the minimum wage. These include, in particular, the regional coefficient and percentage bonuses paid for work in special climatic areas. This conclusion is contained in the resolution of the Constitutional Court of the Russian Federation dated December 7, 2021 No. 38-P.
However, in some cases, paying wages below the minimum wage is legal. This applies to situations where an employee works part-time for a company in accordance with the provisions of Art. 93 Labor Code of the Russian Federation. In this case, it does not matter whether he works part-time or part-time.
We suggest you read: Where to transfer income tax
Since the employee does not work the standard time established by current legislation, setting his salary in an amount proportional to the time worked is legal. At the same time, it is necessary to ensure that the additional payment to the minimum wage for an incomplete month worked complies with current requirements, and that the estimated wage for a full day at a given rate is still above the minimum level. To learn how to check compliance with this condition, read our article.
A similar procedure for calculating the minimum acceptable salary level applies to employees who work part-time. The amount of his remuneration is calculated based on the time actually worked at the additional job. With the maximum duration of such work established by law, which is half the standard working time, the amount of remuneration for such a specialist, accordingly, should be no less than half the minimum rate.
So, if an employee’s salary does not reach the minimum wage, the employer is obliged to make an additional payment to him so that this indicator reaches the established value. In general, the federal minimum wage established by Law 82-FZ is taken as the starting point. If an approved regional minimum wage is in force in a constituent entity of the Federation, the employer must be guided by this value to calculate the amount of the additional payment.
Note! An exception is the situation when the employer has submitted to the authorities a reasoned refusal to increase wages to the level of the regional minimum wage. Compliance with the federal level in this case is mandatory.
An increased level of minimum wage can also be established within the enterprise. For these purposes, an appropriate local regulatory act is adopted or a collective agreement is concluded with employees. We tell you more about how to apply the provisions of such documents in practice in our useful material.
local wage regulations, which stipulate the need for additional payments for employees with low wages. You can find a fragment of an example of such a provision in our
material
;
a collective agreement with employees of the enterprise containing similar provisions;
an employment contract with an employee, which specifies the condition for the accrual of additional payment in the event that the employee’s salary is below the minimum wage.
An employer who violates the requirement to set employees a salary not lower than the minimum wage will face liability under Art. 5.27 Code of Administrative Offenses of the Russian Federation. In this case, liability measures can be applied not only to the company as a whole, but also directly to the employee who made the unlawful decision, often the director of the organization.
Thus, liability for these categories of guilty entities is established in the following amounts:
- for the guilty official - a fine of 10-20 thousand rubles. for primary and 20-30 thousand rubles. upon repeated violation. In the latter case, instead of a fine, he may be subject to disqualification for a period of one to three years;
- for an individual entrepreneur who has committed a similar violation - 1-5 thousand rubles. for primary and 10-30 thousand rubles. in case of repeated violation;
- for a company - 30-50 thousand rubles. for primary and 50-100 thousand rubles. upon repeated violation.
We talk in more detail about the procedure for applying these sanctions in this article.
In addition to paying a fine to the state, a company that has unreasonably understated employee salaries may face additional costs. This will happen if the employee files a claim in court demanding:
- provide the additional payment required by law for the entire period of receiving an unreasonably low salary;
- pay compensation for delayed payment of wages for this period.
Both requirements are legitimate, since they are justified by the provisions of Art. 236 Labor Code of the Russian Federation. If the period of payment of reduced wages is long enough, the head of the enterprise may also be subject to criminal liability.
To clearly demonstrate the procedure for calculating the additional payment to the salary when its amount is increased to the current minimum wage, our experts have compiled a number of examples for various situations.
An employee is hired by a budget organization on a full-time basis. His salary includes only salary and bonus - no coefficients, allowances or additional payments are provided. The official salary is 6,500 rubles, and the bonus is 1,700 rubles. In total, the employee receives 8,200 rubles monthly. From May 1, 2021, the following amount must be paid additionally: 11,163 – 8,200 = 2,963 rubles.
The employee was employed in one of the commercial companies in Moscow. The company is a party to a regional agreement regarding the payment of wages not lower than the minimum wage established in the capital (currently equal to 17,300 rubles). The employee's salary consists of the official salary (13,700 rubles) and bonus (2,250 rubles). The amount of additional payment up to the minimum wage will be: 17,300 – 13,700 – 2,250 = 1,350 rubles.
The employee carries out labor activities in a company located in an area equivalent to the regions of the Far North. In this regard, his salary increases by a regional coefficient equal to 1.2. There are no agreements on approval of wages not lower than the regional minimum wage; all companies are guided by the federal minimum wage.
The employee is also entitled to a 10% bonus for long work experience. The official salary is 7,500 rubles. Let's calculate the amount of additional payment up to the minimum wage: 11,163 – 7,500 rubles = 3,663 rubles. And only after calculating the additional payment can you calculate the full amount of wages, taking into account coefficients and allowances: 11.163 11.163 x 0.1 11.163 x 1.2 = 11.163 1116.3 13.395.6 = 25.674.9 rubles.
About additional payment up to the minimum wage for employees of companies in Moscow and St. Petersburg, as well as for part-time workers, read the article ⇒ “Additional payment up to the minimum wage from 2021.”
It is also possible in the order to increase wages and increase the minimum wage from January 1, 2021, to provide a link to the general internal regulatory act of the enterprise, which regulates the remuneration of personnel. For example, the Regulations on remuneration.
We invite you to familiarize yourself with: Sample power of attorney to the tax authority for obtaining an extract
Also, in the order to increase wages in connection with the increase in the minimum wage, it is necessary:
- list full name employees who were promoted (preferably with positions and personnel numbers);
- so that the date of the salary increase is not later than the date of entry into force of the Federal Law on increasing the all-Russian minimum wage and/or the start date of the regional agreement with the updated “minimum wage”;
- indicate the new final salary amount (for all employees at once or separately if there is a difference in the amounts);
- list with whom to prepare additional agreements for salary increases (the list of persons must match those who received the increase).
At the end, the order is signed by the director of the organization. Visas for a personnel officer, accountant, or lawyer will not be superfluous.
Thus, it is necessary to state the fact that it is legally permissible to approve salaries for employees at an enterprise below the minimum wage level. But in this case, the difference must be compensated by other payments.
Grand total
Thus, we see that compliance with the minimum wage level is one of the most important tasks of the state. In order not to enter into conflict with him, the employer must also strictly comply with these standards. Not to mention that in enterprises that try to maintain high standards in the field of remuneration, employees value their jobs more and show better results.
Since currently, due to economic efficiency, the use of internal combination is becoming more widespread in enterprises, it is very important for the administration of business entities to know the legislative aspects of such working methods. In particular, some nuances should be taken into account when calculating additional payments to internal part-time workers up to the minimum wage level. This is important so that in the future you do not run into lawsuits from employees or penalties based on the results of inspections by regulatory authorities.
The main thing you need to remember is that the additional payment for part-time workers up to the minimum wage is calculated according to the same scheme as for ordinary workers, only for each position separately.
