Mrot May. Minimum wage (minimum wage)

The minimum wage is the statutory minimum wage per month. Consider the regional and federal minimum wage in 2016.

Federal minimum wage for 2016

The federal minimum wage from January 1, 2016 is 6204 rubles (approved by Federal Law No. 376-FZ of December 14, 2015).

From July 1, 2016, the size of the federal minimum wage has been increased by 20.9% to 7,500 rubles (Federal Law No. 164-FZ of June 2, 2016).

Regional minimum wage 2016

The regional minimum wage is set by a tripartite agreement. This document must be agreed and signed by the government or administration of the subject (oblasts, territories, autonomous region etc.), associations of trade unions and associations of employers.

For example, the minimum wage in Moscow in 2016 is set by an agreement between the City Government and associations of trade unions and employers. Since October 1, 2016, the minimum wage in Moscow has increased from 17,300 to 17,561 rubles (by 261 rubles). The procedure for increasing the minimum wage is provided for by a tripartite agreement between officials, trade unions and employers. Accordingly, companies should focus on this size. And you can not set a salary below this level.

The subjects of the Russian Federation establish their own minimum wage (Article 133.1 of the Labor Code of the Russian Federation). See table below.

Minimum wage by regions of Russia in 2016. Table

Application and refusal of the regional minimum wage

The agreement on the regional minimum wage is not a law and becomes binding only on the one who accepted it. The agreement is published in the regional media. After that, the employer has 30 days to write to the regional administration an application for refusal to apply the regional minimum wage. It must state the reasons why the company will not pay employees the regional minimum wage. The refusal can be explained by a reduction in sales, a drop in demand for products, etc.

If such an application is not received within the specified period, it is considered that the employer has agreed with the published agreement.

If the company does not send a refusal and does not raise salaries to the level of the regional minimum wage, labor inspectors during the inspection will have the right to fine the organization for 50 thousand rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In addition, the courts may recognize that in some cases, employees must be paid based on the regional minimum wage, even if the company does not comply with it. But if the employee works on a reduced schedule, then the salary can be paid less than the minimum wage.

It should also be remembered that the regional minimum wage is not set for employees of institutions financed from the federal budget (Article 133.1 of the Labor Code of the Russian Federation). So, if the salaries of employees are more than the federal minimum wage, the institution has the right not to raise wages. The judges also think so (appellate ruling of the Moscow City Court dated March 24, 2015 No. 33-3285).

When to apply the regional minimum wage

Consider two situations from judicial practice on the application of the regional minimum wage.

With a reduced schedule, the salary may be less than the regional minimum wage.

The company hired an employee for a 20-hour work week. Prepared an order and an employment contract. Six months later, the employee quit own will. The company paid out last month's salary and compensation for unused vacation. The employee decided that he was underpaid because the salary was below the regional minimum wage

The court found out that the employee worked only 20 hours a week. Therefore, all payments upon dismissal should be calculated in proportion to the time worked (determination of the St. Petersburg City Court dated May 27, 2014 No. 33-7286 / 2014).

The company has the right to establish a reduced schedule for the employee, but only by agreement of the parties (Article 93 of the Tax Code of the Russian Federation). The number of vacation days due to the reduced schedule should not be reduced. The time worked is already taken into account in payments, of which vacation pay is considered (clause 12 of the Regulation, approved by resolution No. 922 of December 24, 2007)

Dismissal payments must be calculated based on the regional minimum wage, even if the salary is lower in the employment contract.

Upon dismissal, the employee was given wage arrears and compensation for unused vacation. But the employee did not agree with the amount of payments and went to court. The reason was that the salary was below the regional minimum wage.

All companies must adhere to the local minimum wage. At the same time, the terms of the employment contract do not matter (determination of the St. Petersburg City Court dated 02.07.2015 No. 33-9180 / 2015).

The company has the right to refuse the regional minimum wage (see the material above). But the refusal may not be accepted. It is safer to write in detail about the reasons for the refusal in the letter. For example, you can refer to a drop in sales, difficulties in obtaining a loan, etc.

How the increase in the minimum wage in 2016 will affect the calculation of benefits and wages

The increase in the minimum wage from July 1, 2016 in Russia affected the calculation of benefits and labor relations.

Benefits. Since July 1, the amount of benefits, which are calculated based on the minimum wage, have changed. It is used in three cases:

1. In the billing period, the employee did not have a salary or it was below the minimum wage;
2. The work experience of the employee is less than six months;
3. The employee violated the hospital regime.

Rolling benefits were calculated according to the minimum wage that was in effect at the time of the onset of disability (part 1.1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ). For example, an employee with an experience of less than six months fell ill in June, and the sick leave was closed in July 2016. The allowance had to be calculated on the basis of 6204 rubles. If an employee went on sick leave in July - already from 7,500 rubles.

Wage. The salary per month must be at least the federal minimum wage, if the employees have fully worked out the norm of time (Article 133 of the Labor Code of the Russian Federation). If the company has not abandoned the regional agreement, then it is obliged to adhere to the regional minimum wage.

If one of the employees received less than 7,500 rubles for full month, from July 1, 2016, the salary should be increased.

Companies have the right to refuse the regional minimum wage, but everyone, without exception, must comply with the federal minimum wage (Article 133 of the Labor Code of the Russian Federation). Otherwise, the labor inspectorate may fine you 50 thousand rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Rostrud noted that they did not intensify inspections after July 1, 2016. Plans for the whole year have been approved, you can find out in advance whether the company will have an audit on the rostrud.ru website (section "Inspection plans"). But a sudden check is possible on the complaint of an employee. If labor inspectors see salaries below the minimum wage, they will probably issue a fine.

By the way, if the salary in the company is less than it should be, this is a violation labor law and not the contribution law. The company does not underestimate the base, but pays contributions from the actual accrued income. Therefore, the fund is not entitled to fine under Article 47 of the Federal Law of July 24, 2009 No. 212-FZ. Judges in some regions also think the same (decree of the Arbitration Court of the North Caucasus District dated January 18, 2016 No. F08-9925 / 2015).

IP insurance premiums. With an increase in the minimum wage insurance premiums entrepreneurs for 2016 will not change. The amount is calculated based on the minimum wage at the beginning of the year (6204 rubles) (Article 14 of the Federal Law of July 24, 2009 No. 212-FZ).

The fixed payment to the PFR will amount to 19,356.48 rubles (6,204 rubles × 12 months × 26%), to the MHIF - 3,796.85 rubles (6,204 rubles × 12 months × 5.1%).

From 2017, all entrepreneurs will also count contributions from the minimum wage, but a coefficient will appear.

In 2016, individual entrepreneurs pay 19,356.48 rubles (6,204 rubles × 12 × 26%). In 2017, taking into account the new minimum wage, this amount must be multiplied by 1.2, in 2018 - by 1.4, etc.

Minimum wage in 2016 and living wage

According to article 133 of the Labor Code of the Russian Federation, the minimum wage in the Russian Federation should not be lower than the subsistence level. However, Article 421 of the Labor Code of the Russian Federation states that the minimum wage will be increased gradually to the level of the subsistence minimum, and the procedure and conditions for such an increase should be enshrined in a separate law. But no such law has been passed.

By the summer of 2016, they had to develop a plan to achieve the minimum wage level of the subsistence level. Cabinet formed working group. The State Duma, in turn, promised to prepare a legislative plan.

When calculating gray wages, the tax authorities are guided by the cost of living and the minimum wage. If the salary is lower, then schemes may be suspected. Anyone who is underpaid to the minimum wage is called on a commission.

Also, the subsistence level of the able-bodied population can be taken into account to determine the size of wage indexation. For annual indexation, it is more convenient to use the inflation rate set by the budget, and for quarterly indexation - the cost of living.

In this regard, I would like to wish: lovers - love, lovers - keep, those who bought a Russian Lotto ticket - win!

The day of the broadcast on the NTV channel is traditionally Sunday. Starting from October 17, the broadcast starts at 14:00 Moscow time.

Broadcast of 1271 Russian Lotto draws on TV, dedicated to the Day lovers, will also take place on Sunday, February 17, 2019, starting at 14:00 Moscow time on the NTV channel .

What will be played on February 17, 2019:

What does the ticket look like:

Recall that a short day on Friday 02/22/2019 will be the only "gift" to the Russian defenders in terms of rest, because. the day off from Saturday is not transferred to the next Monday, but to Friday, May 10, 2019.

Growing good tomato seedlings in 2019 on a windowsill in an apartment is a whole art. Knowing the timing of timely planting of seeds, picking seedlings and following the rules for caring for it result in strong and healthy plants. Experienced gardeners are also advised not to neglect the moon phase calendar, which, in their opinion, has a huge impact on the development of tomatoes. Below we talk about when to plant tomatoes in 2019 for seedlings and in the ground, taking into account the lunar calendar.

Dates for sowing tomato seeds for seedlings in 2019:

Recall that the seeds should be disinfected before planting (for example, in a 1% solution of potassium permanganate), and then rinsed well. We advise you to soak the seeds for a day in a weak solution of boric acid (0.1 g per 0.5 l of water) to increase the future yield. The dried seeds are sown in small (7-8 cm) trays with soil to a depth of no more than 1-1.5 cm, watered and covered with foil. The temperature of seed germination is + 22-25 degrees, so they are kept away from a cold windowsill. As soon as the first shoots appear, the film is removed and the trays are put on the windowsill. Seedlings should be watered only with warm (+ 20 + -22 degrees) water.

Dates for picking tomato seedlings in 2019:

In March 2019 - from 23 to 27 March; in April 2019 - April 2, 3, 7, 8, 11, 12, 16, 17. April 5, 2019 new moon, so picking on the growing moon from 7 to 17 April 2019 the most preferred.

Terms of care for tomato seedlings in 2019 (watering, fertilizing, hardening):

It is also necessary feed. The first dressing is given 7-10 days after picking, when the plant forms new roots, and then every 8-12 days. For top dressing in water for irrigation dissolve mineral fertilizers or wood ash.

In April 2019, any days will be the best for top dressing from 7 to 18, from 20 to 26, 29 and 30 April. In May 2019 you can feed from 1 to 4, from 7 to 18, 21-23, 26-31 May.

15-20 days before landing in the ground seedlings need to be hardened. It is best to take it to the loggia or balcony, open the window.

During last decade before planting seedlings, the tomato is strongly drawn out, especially if it is warm weather. retard growth You can stop watering, and water only when the leaves wither in the middle of the day.

Terms of planting tomato seedlings 2019 in the ground:

Seedlings in May 2019 can be planted under arcs with covering material already on May 17-18 on the growing moon. Recall that May 19, 2019 is a full moon, and it is better to stop work. better days in may 2019 on the waning moon will be May 26-28 and 31. In June 2019 it is already possible to plant in open ground 1 and 2, 5 and 6 June. June 3, 2019 new moon and activities in the garden are undesirable.

Recall the optimal timing for planting and caring for tomato seedlings in 2019:
* sowing seeds - from 10 to 12, 15 and 16, 23 and 24 March 2019;
* picking seedlings - from 23 to 27 March; April 2, 3, 7, 8, 11, 12, 16, 17, 2019;
* feeding seedlings every 8-12 days - from 7 to 18, from 20 to 26, 29 and 30 April, from 1 to 4, from 7 to 18, 21-23, 26-31 May 2019;
* planting seedlings in the ground - May 17, 18, 26-28, May 31, June 1, 2, 5, 6, 2019

We also read:
*

The date of Pesach is tied to the lunisolar Jewish calendar, and therefore, according to the Gregorian calendar, the number of celebrations changes annually. The Jewish Passover of 2019 begins with the onset of twilight on the 14th day of the spring month of Nisan ( from the evening of April 19, 2019), and lasts 7 days in Israel - from nisan 15 to 21 (April 20, 2019 to April 26, 2019), and 8 days outside of it, including in Russia - on Nisan 22 (until April 27, 2019).

According to ancient tradition, every Jewish holiday begins the night before, after sunset. Therefore, Pesach 2019 is also celebrated on the evening of April 19, 2019 with a festive sedar (night Easter meal). The 14th day of Nisan is also called the Day of preparation for the holiday.

Thus, the date of the Jewish Passover in 2019 will be as follows:
* Beginning - April 19, 2019 (in the evening, at dusk).
* First day - April 20, 2019
*Last day is April 26, 2019 in Israel (April 27, 2019 outside Israel).

We also read:

On the first and last day of Passover 2019, it is forbidden to work, so Nisan 15 (April 20, 2019) and Nisan 21 (April 26, 2019) are declared non-working days in Israel. In addition, April 20, 2019 falls on Saturday - a non-working day with a five-day working week in a number of countries, including Russia.

One of the traditions of the Passover holiday is the eating of "flat unleavened bread" - matzah. This tradition is explained by the fact that when the pharaoh freed the Israelites from slavery, they left Egypt in a hurry, in which they could not wait for the yeast bread dough to rise. Therefore, during the Jewish Passover, leavened bread is not eaten.

According to the Federal Law of December 14, 2015 No. 376-FZ “On Amending
in Art. 1 of the Federal Law “On the minimum wage”, the level of the minimum wage from January 1 to June 30, 2016 is 6204 rubles.

From July 1, 2016, Federal Law No. 164-FZ of June 2, 2016 increased the federal minimum wage to 7,500 rubles.

Increase in the minimum wage in 2016

If the employer pays wages below the minimum wage: the director may be fined in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation and a fine will be imposed on the organization. Worse than that, inspectors can suspend the activities of the organization for 90 days. Which for most companies is tantamount to a complete closure.

Punishment for wages below the minimum wage

Article 5.27 of the Code of Administrative Offenses of the Russian Federation provides for the following penalties:

• For officials- a fine from 1000 to 5000 rubles.
• For individual entrepreneurs - a fine from 1,000 to 5,000 rubles or an administrative suspension of activities for up to 90 days.
• For legal entities– a fine from 30,000 to 50,000 rubles or an administrative suspension of activities for up to 90 days.

Minimum wage for IP

For individual entrepreneurs, the minimum wage is necessary to determine the amount of insurance premiums that they pay to off-budget funds for their insurance.

In order not to receive a call to the "salary" commission in 2016, check what the minimum wage is set in Moscow from July 1, 2016, and how it differs from the minimum wage.

The minimum wage in Moscow and the country as a whole differ, these are different indicators. And they are also affirmed in different ways:

• The minimum wage for the country sets The State Duma;
• The minimum wage for Moscow has been agreed between the Government of Moscow, trade unions and associations of employers.

These indicators should also be applied in different ways. Let's figure out when to apply the minimum wage in Moscow, and when an accountant needs a general minimum wage.

The size of the minimum wage in Moscow has not been changed for a long time

By law, each subject of the Russian Federation has the right to independently decide what kind of minimum wage. In Moscow in 2016 from January 1 and on this moment until it changes. From January 1, the “minimum salary” in Moscow was set at 17,300 rubles.

The minimum wage is mandatory for all enterprises, with the exception of those financed from the federal budget (Article 133.1 of the Labor Code of the Russian Federation). The main thing is that the size of the regional salary should not be lower than the federal minimum wage.

The size is agreed between the executive body of Moscow, the association of trade unions and employers, this is a tripartite document (Agreement dated 12/18/2014, as amended on 10/30/2015).

Territorial principle of the minimum wage

The minimum wage established in the subject of the Russian Federation is valid only in this region (part 2 of article 133.1 of the Labor Code of the Russian Federation). It turns out that it is obligatory only for those companies that conduct their activities in Moscow.

Moreover, the Moscow “minimum wage” applies to any mercenary who works in Moscow, regardless of where his employer company is registered. The Moscow Agreement applies to all employers operating in the region, except for those who have refused to join.

The Labor Code contains a rule according to which the subject of the Russian Federation, after the adoption of the salary agreement, must officially publish it. From now on, those employers who did not participate in the adoption of this document have 30 days to. After this period, the agreement will become mandatory for all employers (parts 7, 8 of article 133.1 of the Labor Code of the Russian Federation).

What is the minimum wage set at the federal level?

The federal minimum wage, as well as minimum wage in Moscow in 2016 from July 1, 2016 obligatory for application, but only already on the entire territory of the Russian Federation. The State Duma recently adopted amendments (Law No. 82-FZ) to the law, which sets the minimum wage for the entire country.

Thus, the size of the minimum wage has been increased to 7,500 rubles. Such a significant increase last years not yet observed (almost 21%). Prior to this, the size of the federal minimum wage was fixed at 6,204 rubles (Law No. 376-FZ). You can read more about increasing the minimum wage in the article.

The minimum wage, briefly referred to as the minimum wage, is used primarily in salary legal relations. The law of June 2, 2016 N 164-FZ increased the minimum wage to 7500 rubles. Moreover, employers should adjust to this new value by July 1, 2016.

Part 1 of Art. 133 Labor Code(hereinafter referred to as the Labor Code) it is determined that the minimum wage (hereinafter referred to as the minimum wage) is established simultaneously throughout the territory of the Russian Federation federal law and cannot be lower than the subsistence level of the able-bodied population. At the same time, in accordance with Art. 421 of the Labor Code, the procedure and terms for a phased increase in the minimum wage to the subsistence level are established by federal law. However, the corresponding law has not yet been adopted.

I must say that the issue of bringing the minimum wage to the subsistence level has been discussed for a long time. Thematic meetings are regularly held in the Ministry of Labor, in the Russian tripartite commission for the regulation of social and labor relations, round tables, etc. Nevertheless, the "movement" in this direction is rather slow. And there are reasons for that.

So, from the beginning of 2016, the minimum wage was set by the Law of December 14, 2015 N 376-FZ in the amount of 6204 rubles. It is worth recalling that in 2015 this figure was 5965 rubles. (Law of December 1, 2014 N 408-FZ). That is, the value of the minimum wage was indexed even below the official inflation rate (6.4 percent, Article 1 of the Law of December 14, 2015 N 359-FZ) - by only a little over four percent. At the same time, the ratio of this "wage" minimum to the projected subsistence minimum for the able-bodied population is slightly more than 50 percent.

This caution is easy to understand. In the light of the difficult economic situation in the country, the legislators were looking for a kind of balance - it was necessary to create conditions that would not "spoil" the situation in the economy and the labor market, but at the same time entrepreneurial activity in the real sector of the economy would be preserved. Indeed, in one fell swoop, by increasing the burden on the wage fund, you can be left with nothing - companies can simply curtail their business, and this will result in an increase in unemployment and losses for the budget - tax payments will drop sharply.

However, apparently, the parliamentarians decided that the situation in the economy was beginning to improve. Law No. 164-FZ of June 2, 2016 increased the minimum wage from July 1, 2016 to 7,500 rubles. Thus, the minimum wage increases by another 20.9 percent. Accordingly, employers in the middle of the summer of 2016 need to check whether the pay they pay to their employees meets this minimum. However, first things first.

Such different minimum wages

Let's start with the fact that according to Art. 133 of the Labor Code monthly, who has fully worked out the norm of working hours for this period and fulfilled the norms of labor (labor duties), cannot be lower than the minimum wage. At the same time, Art. 133.1 of the Labor Code provides that in a constituent entity of the Russian Federation, a regional agreement may also set the minimum wage for employees of the region, with the exception of employees of organizations financed from the federal budget. In any case, the regional minimum wage cannot be lower than the federal minimum. And if the region has its own minimum wage, the salary for a fully worked month cannot be lower than this regional minimum wage. The only exception is one single case - the employer refused to join the agreement on the regional minimum wage (part 3 of article 133 and part 9 of article 133.1 of the Labor Code).

So, in the light of the new circumstances, employers need to reconcile the salaries of their employees with the new minimum wage before July 1, 2016. Moreover, if the regional minimum wage is below the new federal size of the "salary" minimum, then it is necessary to focus on it. Indeed, by virtue of the provisions of Art. 133.1 of the Labor Code, as already mentioned, the regional minimum wage cannot be lower than the federal one.

"Subject" indexing

First of all, it is necessary to find out in which cases it becomes necessary to "finally index" the salary of employees to the minimum wage. There are certain nuances here. The fact is that there can be a big difference between the salary set for an employee and his salary. The point is that according to Art. 129 of the Labor Code, the salary includes:

• remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed (salary);
• compensation payments (surcharges and allowances of a compensatory nature for work in hazardous conditions, in the regions of the Far North, etc.);
• incentive payments (additional payments and allowances of a stimulating nature, bonuses and other similar payments).

As you can see, in itself the fact that the salary of an employee for a fully worked month may be lower than the minimum wage - the "lack" can be completely compensated for by bonuses or compensation. This conclusion is confirmed in the Rulings of the Supreme Court (see Rulings dated August 30, 2013 N 93-KGPR13-2, dated May 17, 2013 N 73-KG13-1, dated April 8, 2011 N 3-B11-4 ). "Higher" judges state that the labor legislation allows the establishment of salaries (tariff rates) as constituent parts wages of employees in the amount of less than the minimum wage, provided that their wage, without including the district coefficient and the percentage allowance for continuous work experience, will be no less than the minimum wage established by federal law.

Note! Payments for work in areas with special climatic conditions (district coefficient and percentage allowance) are not included in the minimum wage established by federal law. There is no need to compare with the minimum wage and additional pay, for example, for overtime. Indeed, in this case, this additional payment is made for work in excess of the monthly labor norm.

About responsibility

Of course, any requirement of the legislation is fulfilled much more "willingly" by introducing liability for its violation. Therefore, it makes sense to recall what sanctions are provided for violation of labor laws and other regulatory legal acts containing labor law norms. This is provided for by Part 1 of Art. 5.27 of the Code of Administrative Offenses. So, for such violations, officials of the organization, as well as employers - individual entrepreneurs, can be fined in the amount of 1,000 to 5,000 rubles. Sanctions for legal entities-violators are even more significant - from 30,000 to 50,000 rubles.

It should also be noted that Part 4 of Art. 5.27 of the Code of Administrative Offenses provides for liability for repeated violation of a similar offense. In this case, officials and individual entrepreneurs are charged a fine in the amount of 10,000 rubles. up to 20,000 rubles, and from legal entities - from 50,000 rubles. up to 70,000 rubles As an alternative to a fine, this rule provides for punishment in the form of disqualification for a period of one to three years for officials.

Reaching the minimum

Due to the fact that Law N 164-FZ increased the minimum wage at the federal level to 7,500 rubles, it again becomes topical issue how to "adjust" to the new minimum wage.

Based on the composition of the salary, which is determined by Art. 129 of the Labor Code, then there can be three options:

1) increase the salary of employees, "reaching out" it to the new minimum wage.

To this end, it will be necessary to approve a new "staff", issue an order to increase salaries and conclude with employees affected by this increase, an additional agreement to an employment contract;

2) increase the amount of bonuses.

I must say that this option, to put it mildly, is not very suitable for our case. After all, bonuses are paid for achieving certain production results. Raising the minimum wage at the federal or regional level obviously not one of them. Plus, if, for example, an employee did not cope with his official duties, did not fulfill the plan, was regularly late, etc., then, as a rule, he is deprived of bonuses. And therefore, it will be necessary to return to what, in fact, we started with - how to bring his salary to the "salary" minimum.

Example. Salary of Ivanov I.I. is 6000 rubles. Also, the employment contract provides for the payment of a monthly bonus for achieving certain results in the amount of 50 percent of the salary.
Suppose that Ivanov I.I. fully completed July 2016 and fulfilled the plan. Therefore, he received both a salary and a bonus, which in total amounted to 9,000 rubles. That is, Ivanov's salary for July 2016 exceeds the federal minimum wage, established from July 1, 2016 in the amount of 7,500 rubles.
Suppose that in August Ivanov I.I. did not fulfill the plan and lost the bonus. In this case, he will receive a “bare” salary for a fully worked month - 6,000 rubles, which is less than the minimum wage. Accordingly, in the absence of an additional payment, the company may be held liable for violation of labor laws;

3) increase the amount of compensation payments.

In fact, the easiest way is to fix in the position on remuneration that if the employee's salary for a fully worked month turns out to be less than the federal minimum wage or the regional one, if it is higher than the federal one, then the employee is paid an additional payment up to the specified minimum. This option is good because the additional payment is then made automatically, without unnecessary paper "bureaucracy" (no need to make changes to employment contracts (conclude additional agreements to employment contracts) and issue orders).

It must also be remembered that Art. 236 TC provided material liability employer for the delay in payment of wages and other payments due to the employee. It seems that this rule fully applies to cases where an employee has not received an additional payment to his salary in time, so that its size corresponds to the minimum wage.