Additional wages are The concept, components, calculation procedure

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Wage is the payment to the worker for his work. However, there is a division into types. For example, are basic and additional wages different types or not? Of course, yes. Both types of employee remuneration are regulated by the Labor Code and have their own characteristics of calculation and accounting. So, not many people know that additional wages have their own differences and consist of different types of additional payments and payments.

Salary: basic concepts

According to the Labor Code, wages represent the entire amount of remuneration that an employee receives while working at 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 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.

Basic and additional wages: differences

What is this or that type of employee's salary? The basic is the amount of remuneration that is paid for the hours worked. There are two types of basic salary:

1. Salary.
2. Tariff rate.

The company independently chooses what exactly is best applied to a particular position. In the first case, the employee receives a fixed amount for the hours worked. In the second - for the amount of work directly done. The tariff rate (or rates) 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 more than this.

Additional salary is 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 professionals into a stupor. Why is the employer obliged to make payments for the time that is not worked out?

Compensation payments: what's included

One of the components of additional wages can be attributed to such a thing as compensation payments. They also include payment for time that is notwas done by the employee. This includes:

• Payment for all types of leave except administrative.
• Cash compensation for unused vacation upon dismissal of an employee.
• Payment for temporary disability or, more simply, for the time spent on sick leave.
• Payment for the duration of the medical examination at the enterprise.
• Time compensation for working nursing mothers. They are en titled to a break of thirty minutes every three hours.
• Payments for being on business trips.
• Compensation for the dismissal of workers who left on a reduction.
• Paying downtime due to the fault of the employer.

You can also highlight payments that compensate for working conditions, that is, special bonuses for work in hazardous industries or in the North. This is regulated by the Labor Code, so the employer must adhere to the established norms.

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 the organization's internal documents, such as a collective agreement. So, bonuses can be introduced for professional holidays, such as the day of an accountant or an engine builder, as well as assistance for the birth of a child or for anniversaries.

This list can also beinclude incentives based on the results of work, for example, the wages referred to by the people as the “thirteenth”, which, in essence, is a bonus based on the results of the organization’s annual activities.

All these payments are not directly specified in the Labor Code, that is, they must be fixed in the internal documents of the organization.

Types of holidays, compensation

Money compensation for unused vacation is paid to the employee upon his dismissal from the organization. It can be received by any employee who has days not taken on vacation on the date of dismissal.

First of all, it is worth figuring out what holidays are. At the moment, there are three varieties of them:

• main;
• optional;
• student.

You can go to the last one strictly on the basis of a certificate-call of the enterprise, it is impossible to have non-vacation days of this type of vacation. Therefore, upon dismissal, it is not calculated.

Basic vacation is the days of rest that each employee is en titled to. They can be taken in full after a year worked at the enterprise. Most often, it includes 28 calendar days, however, in a number of organizations, the size may vary, but only upwards. For example, teachers take 56 days off.

Additional leave is due depending on working conditions. For example, for an irregular working day or when working in a hazardous industry.

When dismissed, an employee can receive monetary compensation for any of these types of holidays, that is, for the main and foradditional. At the same time, one month of work contains 2.33 days of the main vacation and 1.17 days - 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 an employee's vacation pay. That is, wages are taken for the previous twelve months of work. The days worked are also taken into account. Each month that an employee has worked in full is taken as 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 vacation or compensation. In the future, the amount is multiplied by the number of days required for payment.

Temporary Disability Benefit

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, wages for 2015 and 2016 will be accepted for calculating additional wages of this type.

The amount received is divided by 730 days - the total for two years. It does not matter if the employee worked during this period. The exceptions are those who were on parental leave. They have the right to change years on a personal application.

Also taken into account andemployee's insurance experience. 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 amount.

Downtime payment

Additional salary is also payment to the employee for the time when the organization could not provide him with a job. This state is often referred to as idle. In the case when the difficulties are temporary, for example, associated with the failure of some order, this is a forced step. There is no need to reduce the employee, but it is also not possible to pay him the full amount.

Payment for downtime is carried out by the accounting department. At the same time, a package of documents is drawn up, which includes an order for 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 the workplace at this moment. 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 a simple fault of the employer, as he pays for his mistakes. However, if the downtime is due to the fault of the employee himself, he will not see the payment.