Salary is the remuneration for an employee for his work. However, there is its division into species. For example, the main and additional wages are different types or not? Yes, of course. Both the one and the other type of employee remuneration are regulated by the Labor Code and has its own characteristics of calculation and accounting. So, not many people know that the additional wage has its own differences and consists of different types of surcharges and payments.
Salary: Basic Concepts
According to the Labor Code, wages represent the full amount of remuneration that an employee receives when working in an enterprise. That is, this concept can include basic and additional wages.
As already mentioned, this remuneration is regulated by the Labor Code, and the concept itself is used in article 129 of this document. It is worth noting that the employee has the right to receive his or her earned amount twice in a calendar month. If this condition is not met, then the employer may subsequently have a number of problems and troubles.
Main and additional salary: differences
What is this or that type of employee wage? The main one is the amount of remuneration paid for the time worked. There are two types of basic wages:
- Salary.
- Tariff rate.
The company independently chooses what it is best to apply to a particular position. In the first case, the employee receives a fixed amount for the hours worked. In the second - for the directly done amount of work. The tariff rate (or rate) is mainly applied in production, where payments are made depending on the development of the plan.
It is worth noting that wages cannot be lower than the so-called minimum wage. For 2017, this amount is 7,800 rubles. However, the salary may be lower, provided that the employee receives additional payments, which in the end give an amount greater than indicated.
Additional wages are a combination of two types of payments: stimulating and compensatory. The latter also includes such a mysterious concept as “payment for unworked time”. Often it introduces young specialists into a stupor. Why, then, for time that is not worked out, is the employer obligated to make payments?
Compensation payments: what is included
One of the components of additional wages may include such a thing as compensation payments. They also include payment for time that has not been worked out by an employee. These include:
- Payment of all types of holidays, except administrative.
- Cash compensation for unused vacation upon dismissal of an employee.
- Payment according to sheets of temporary disability or, more simply, for the time spent on sick leave.
- Payment for the time of the medical examination at the enterprise.
- Compensation for working nursing mothers. They are supposed to have a break of thirty minutes every three hours.
- Payments for being on business trips.
- Compensation for the dismissal of employees who left to reduce.
- Payment of downtime due to the fault of the employer.
You can also distinguish payments that compensate for working conditions, that is, special surcharges for working in hazardous industries or in the North. This is regulated by the Labor Code, so the employer must adhere to established standards.
Incentive payments
As already mentioned, additional wages are the sum of two types of payments. Stimulants belong to the second. Their list includes those types that are called surcharges, bonuses or material assistance.
A number of accruals are regulated by internal documents of the organization, for example, a collective agreement. So, prizes for professional holidays, such as the day of an accountant or a motor builder, as well as assistance for the birth of a child or for anniversaries, can be introduced.
This list also includes incentives based on the results of work, for example, the people called the “thirteenth” salary, which, in essence, is a bonus based on the results of the organization’s annual activities.
All these payments are not directly indicated in the Labor Code, that is, they must be fixed in the internal documents of the organization.
Types of leave, compensation
Compensation for unused vacation is paid to the employee upon his dismissal from the organization. It can be received by any employee who has, on the date of dismissal, days that are not on vacation.
First of all, it is worth figuring out what holidays are. At the moment, there are three types of them:
You can go to the latter strictly by reference to the call of the enterprise, it is impossible to have days off of this type of vacation. Therefore, when dismissed, they do not count him.
The main vacation is the rest days that each employee is entitled to. They can be completely taken after the worked year at the enterprise. Most often, it includes 28 calendar days, however, in a number of organizations, the size can vary, but only upwards. For example, teachers rest 56 days.
Additional leave is required depending on working conditions. For example, for irregular working hours or when working in hazardous work.
Upon dismissal, the employee may receive monetary compensation for any of these types of leave, that is, for the main and additional. At the same time, one month of work accommodates 2.33 days of the main vacation and 1.17 days of the additional. Of course, in a situation where the number of days of rest in a year is 28 and 14, respectively.
Compensation calculation
Compensation for vacation days upon dismissal is calculated similarly to the employee's vacation. That is, the salary for the previous twelve months of work is taken. At the same time, the days worked are also taken into account. Each month that the employee has worked fully, is taken in 29.3 days.
The amount of wages for this period is divided by the amount of days worked. This is the procedure for calculating additional wages for one day, subject to the calculation of leave or compensation. Subsequently, the amount is multiplied by the number of days required for payment.
Disability Allowance
The calculation of sick leave benefits has its own characteristics. So, two years preceding the onset of the disease are taken into account. That is, for an employee who takes sick leave in 2017, the calculation of additional wages of this type will take wages for 2015 and 2016.
The amount received is divided into 730 days - the total amount for two years. It does not matter if the employee worked during this period. The exceptions are those who were on maternity leave. They are entitled to replace the years upon personal application.
Also taken into account and the length of service of the employee. If it is less than five years, then the employee receives only sixty percent of the amount, with an experience of five to eight years, the employee can count on 80%. Well, if the experience is more than 8 years, the citizen receives a 100% payment.
Pay Downtime
Additional salary is also payment to the employee for the time when the organization could not provide him with work. This condition is often called downtime. In the case when the difficulties are temporary, for example, related to the disruption of some order, this is a necessary step. There is no need to reduce the employee, however, paying him the full amount is also not possible.
Payment for downtime is carried out by accounting. At the same time, a package of documents is drawn up, which includes an order for a downtime, the date of its beginning and end, as well as the amounts that are paid to the employee. Most often, this is some part of his average salary, for example, two-thirds. It also stipulates whether the employee should be at this moment in the workplace. Sometimes it comes to the fact that the employee is also at work two-thirds of the time, for example every other day, or fewer hours.
The above is about downtime due to the fault of the employer, as he pays for his mistakes. However, if it’s simple due to the fault of the employee himself, he will not see the payment.