For the first time, the minimum wage as a legal concept was officially enshrined in regulations in 1991. The minimum wage established by law was at that time 180 rubles. Based on this amount, benefits for temporarily disabled (90%) and scholarships were calculated.
The increase in the minimum wage
It happened at different times depending on the socio-economic situation in the country. The increase in the amount could be one (in 1994, 2009) or 5 times a year (in 1995). Gradually, the situation more or less stabilized and a specific calendar number was established from which the minimum wage should change. Since January 1, 2013 there has been a regular increase in it.
In 2016, the minimum wage was 6204 rubles. However, already in July it was increased to 7500. In 2017, an increase in the minimum wage also occurred in July. The amount began to be 7800 rubles.
Along with an increase in the minimum wage, the regulations in which it was established changed. To date, the minimum wage is regulated by Federal Law No. 82 and the Customs Code.
Economic basis
In Russia, the minimum wage and the cost of living are interrelated concepts. In accordance with article 133 of the Labor Code, the minimum wage is established in all regions simultaneously on the basis of federal law. Its value should reach the living wage of the able-bodied population.
The minimum wage is financed by employees of budgetary institutions at the expense of the budgets of the corresponding levels, extra-budgetary funds, as well as income from entrepreneurial and other profitable activities. The heads of other enterprises provide minimum wages to employees from their own capital.
The minimum wage is the salary that is guaranteed to an employee who has worked for 1 month in full. During this period, he must work out a rate of time and fulfill obligations under the contract.
In the constituent entities of the Russian Federation, a minimum wage may be established. This amount, however, should not be less than established by federal law. Regional minimum wage may be provided for employees of all enterprises existing in the territory of the subject, with the exception of employees of budgetary organizations.
Living wage
Currently, unfortunately, the minimum wage is significantly less than the cost of living. State power, however, guarantees its gradual increase.
Federal Law No. 415 of 2016 fixed the value of the subsistence minimum for the country in 2017 in the amount of 8540 rubles. Depending on climatic, economic and other factors, this amount is different in different regions. For example, in the Belgorod region it is 8016 rubles, and in the Arkhangelsk region. - 10,816 rubles.
In 2016, the ratio between the minimum wage and the minimum subsistence level was 53.5%. After increasing the minimum wage by 20%, the percentage increased to 64.7. The government aims to bring the values ​​into the ratio that existed after 2011 before the onset of economic problems. After 2014, a program was developed to create the conditions for the subsequent increase in the minimum wage in 2018 and subsequent periods.
According to statistics, in 2016 the increase affected 1 million employees. At the same time, more than 80% were employed in municipal and state institutions. About 6.1 billion rubles were allocated to increase earnings. In 2018, it is planned to increase the minimum wage to 9,489 rubles. Accordingly, a significantly larger amount of funds will need to be allocated from the payroll fund.
Why does the state establish a minimum wage?
"Minimal" is used to calculate various payments to employees. In accordance with Article 3 of the Federal Law No. 82, the principal amounts, the determination of which is based on the minimum wage, are:
- Disability benefits (temporary).
- Maternity benefits.
- Other amounts related to the provision of compulsory social insurance.
Transitional provisions
It is worth saying that at present, Articles 4 and 5 of the Federal Law No. 82 are in force. They establish transitional provisions regarding the application of the minimum wage. These norms stipulate that before making adjustments to the relevant laws, from January 1, 2001, a basic amount of 100 rubles is applied when calculating the minimum wage dependent amounts:
- scholarships, allowances, other payments;
- fees, taxes, fines, other payments;
- arising from civil obligations.
Explanations
For a better understanding of the essence of the transitional provisions, let us turn to the clarifications of the Constitutional Court in Resolution No. 11P of 2008.
Why does the state establish a minimum wage? First of all, the minimum wage is a guaranteed remuneration to an employee who is properly performing his duties. However, at a certain stage of economic development, the value of the minimum wage was somewhat expanded.
The minimum wage has been used in various legal sectors as an obligatory element in calculating payments for civil transactions, social payments, state duties, tax rates, fines, etc. This was due to the need to index these amounts in accordance with inflation. The minimum wage itself periodically increased, but it was not rigidly tied to the cost of living.
However, economic conditions began to change rapidly, and the legislator began to take measures to abandon previous practices. As a result, the norms established that the minimum wage is the basis for regulating earnings and determining the amount of benefits and payments associated with mandatory social benefits. insurance. At the same time, legislation prohibits the use of minimum wages for other purposes.
CAO
An example of refusing to use the minimum wage as a “non-core” indicator is the Code of Administrative Offenses. Previously, the Code of Administrative Offenses used exclusively the minimum wage for calculating administrative fines. This approach was consistent with the economic situation that existed previously in the country. The current version of the Code does not mention the minimum wage.
In 2007, the legislator decided to abandon the use of the “minimum wage” as a criterion for calculating fines and other amounts not related to earnings. As a result, adjustments were made to the Code of Administrative Offenses, in accordance with which the size of the administrative sanction was established according to the general rules in the form of a fixed amount expressed in rubles.
For example, earlier in article 15.5 of the Code for violation of the deadlines for the submission of declarations defined by law, a fine of 3-5 minimum wages was provided. According to current standards, the amount of recovery is 300-500 rubles.
Other regulatory acts governing economic activity underwent similar adjustments.
It should also be noted that, according to the current tax legislation, the minimum wage in the calculation of fees, taxes, fines, penalties is not applied.
Thus, the key purpose of the minimum wage is to regulate wages and determine the minimum amount for compulsory insurance.
Earnings: Regulatory
Many enterprises use a payment system in which an employee is paid a salary, and bonuses and allowances are added to it. In practice, the question arises - what exactly to compare with the minimum wage?
Article 133 of the Labor Code speaks about the monthly earnings of an employee, and not about salary.
An employee’s salary is the remuneration that he receives for performing labor duties in accordance with the qualifications, complexity, quantity, quality of work and the conditions for their implementation. Compensation payments are included in earnings. These include surcharges and allowances for the performance of professional duties in special extreme and other conditions that are different from normal. The employee remuneration also includes incentive payments. These include a variety of bonuses, incentives, etc.
Salary is a fixed amount that an employee receives for performing professional duties of established complexity for one month (calendar). When calculating it, the amount of allowances, surcharges, bonuses, social contributions is not taken into account.
Therefore, the salary cannot be lower than the minimum wage. At the same time, in general, all wages, including additional amounts, must be at least “ minimum wage ”.
The courts hold a similar position. The labor legislation allows the establishment of tariff rates (official salaries) as salary elements in the amount not lower than the minimum wage, if earnings without taking into account the percentage allowance, regional coefficient will be within the amount of the “minimum salary” established by federal law.
Nuances
When calculating, it is necessary to take into account some features of the calculation of earnings during labor activity in part-time or part-time conditions. In such cases, the legislation does not guarantee that the amount of the monthly remuneration will correspond to the minimum wage. The fact is that in these conditions, payments are made in proportion to the time worked by the citizen, or in accordance with the output.
Responsibility
If the employer pays 2 or more months of the amount less than the minimum wage provided for by federal law, out of personal interest or for personal gain, he may be held criminally liable. Punishment is provided for in article 145.1 of the Criminal Code.
Boost Odds
Calculation of earnings for employees engaged in labor activities in the Far North or in territories equivalent to it is carried out taking into account special allowances. We are talking about district ratios and percentage surcharges to salaries. What needs to be compared with the minimum wage in these cases: the amount of the salary with or without allowances?
Based on current standards, an employee working in special climatic conditions is guaranteed not only a minimum wage, but also increased wages. It is ensured by the application of the district coefficient and the percentage premium. Accordingly, the salary of such an employee should be determined in an amount not less than the minimum wage. After that, premiums and coefficient are added to it.
A similar approach is used by the judiciary.
Social Security Payments
These include disability benefits, pregnancy / childbirth benefits and other deductions. Based on the provisions of the Federal Law No. 82, they are calculated taking into account the minimum wage.
Legal relations arising in connection with the provision of compulsory social insurance in case of disability (illness) or in connection with motherhood are regulated by Federal Law No. 255.
The benefit to the insured citizen with at least 6 months of experience is paid in an amount not exceeding the minimum wage for 1 full month (calendar). In areas where increasing factors are applied, the amount of payment is established taking into account them.
It is worth saying that the amount of benefits can be reduced to a minimum wage. The relevant grounds are enshrined in paragraph 1 of article 8 of the Federal Law No. 255,
In the amount of “minimum wage”, the allowance for biomedical diseases is calculated for a woman with at least 6 months of experience. If multiplying factors are applied, the amount is determined taking into account them.
Additional Warranties
On the basis of the provisions of paragraph 1.1 of Article 14 of the Federal Law No. 255, if the insured citizen had no earnings or if his average salary calculated for the stipulated periods does not reach the minimum wage for the full month set on the date of the insured event, the average salary is taken equal to " minimum wage. " If the subject operates on a part-time basis (part-time, week), he is determined in proportion to the time worked.
Moreover, the monthly allowance paid for childcare should not be less than the amount of this payment established by Federal Law No. 81.
Comparison of the minimum wage with the average daily salary
The calculation of earnings is carried out in accordance with the rules of clauses 3 and 3.1 of article 14 of the Federal Law No. 255, clauses 15.1-15.3 of the Regulation governing the specifics of accruing benefits in connection with disability, R&D, and childcare for persons subject to social insurance.
After determining the amount calculated from the actual salary, it is compared with the average daily salary determined on the basis of the minimum wage, taking into account the time worked. Of these values, choose the largest.
Finally
In 2018, the minimum wage should be increased to 9,489 rubles. Accordingly, the amount of remuneration to employees of all organizations, institutions and enterprises will increase.
If we talk about social benefits, then their calculation is carried out on the basis of the minimum wage, determined at the date of occurrence of the insured event. Such a rule is established by paragraph 1.1 of Article 14 of the Federal Law No. 255. Therefore, benefits calculated before 01.01.2018 need not be recounted. According to the new size of the "minimum wage" payments will be determined for cases that occurred after January 1.
The legislation clearly establishes cases in which the minimum wage can be used in the calculation. First of all, the “minimum wage” is used in determining earnings. An employee of any organization, institution, enterprise must receive the amount guaranteed by federal law. The minimum wage is used in calculating payments related to social insurance of employees. The use of "minimal" for other purposes is prohibited.
It is not allowed to calculate monetary penalties for civil transactions considered in court, the amount of compensation for damage, administrative fines, sanctions for violation of tax and other requirements on the basis of the minimum wage. All payments indicated must be fixed in a fixed amount expressed in rubles.
Employers should not forget about the liability established in the current legislation for violation of labor law. The tenant's obligation is the timely payment of employee benefits in full.