What is an employee's salary. What is the difference between salary and salary and what is the difference. What is the difference

The concept of wages and salaries differ from each other, but what exactly is the difference between them, not every Russian worker or even employer knows. However, many different aspects of doing business depend on the correct interpretation and understanding of the difference between salary and salary. Without knowing how the salary differs from the salary, you can make a number of critical mistakes, up to bringing the supervisory authorities to justice.

Salary and wages - what is the difference in accordance with the Labor Code of the Russian Federation and legislation

Before starting to consider how the salary differs from the salary, it is worth determining what these concepts mean and how exactly their legal regulation is ensured in Russian legislation. So, these concepts and aspects regulating them are mainly disclosed in Article 129 of the Labor Code of the Russian Federation, however, in practice, they are used and regulated in a much larger number of articles of the Labor Code, as well as in other all-Russian and regional regulatory documents and acts.

At the same time, the differences in the concepts of salary and wages are directly recorded in labor legislation, and despite the fact that in practice both employers and workers themselves can interchange them, in all official documentation it is necessary to adhere to the terminology enshrined in the Labor Code of the Russian Federation. Otherwise, confusion in these terms could lead to a possible recognition of it as a violation of labor laws.

For example, if an employee is actually assigned a full-time job, this is not a violation. But if the employment contract fixes the payment of wages below the minimum amount, then for the very fact of such a mention in the text of the employment contract, the employer can already be brought to administrative responsibility under Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

The difference between salary and salary - basic principles

As can be understood from the regulations of the legislation, wages mean all the funds that an employee receives from the employer as payment for his work. Including - direct official salary, bonus payments, vacation pay, as well as additional types of payments for overtime work, work during working hours, compensation allowances for harmful or other special working conditions.

Salary means the basic, fixed amount of remuneration, which is provided to him for the performance of a certain range of official duties during a calendar month. At the same time, the salary itself is not an obligatory component either, or in principle. For example, the legislation does not prohibit the use of others, in which the concept of salary may simply not be applied, and the entire salary can be accrued to the employee according to the piece-rate system in accordance with the established tariff, or even use other tariff-free options for ensuring the payment of wages.

Regardless of the specific wage system, if an employee works full-time, the total salary should not be lower than the minimum wage established at the federal and regional levels.

Thus, we can conclude that the salary is only one of the possible components of the salary, and the salary differs from it in that it is a much more comprehensive and, accordingly, an important definition for the parties to labor relations, which is also used in a much wider range of different regulatory documents and regulatory legal acts.

How salary differs from salary - a simple table

Using the following simple table, you can easily see how salary differs from salary in different aspects of work.

	Salary	The salary
Obligation to indicate in an employment contract	In the text of the employment contract, the employee's salary, if the company uses a different remuneration system, may not be indicated.	The salary and the system according to which it is calculated must be indicated in the contract concluded with the employee.
Compliance with the minimum wage	Establishing a salary for employees below the minimum wage is not a violation of the law, if, based on the results of the working period, the salary of such an employee is not actually lower than the minimum wage.	The payment of wages to workers in an amount lower than the minimum wage is directly prohibited by the Constitution of the Russian Federation. If, in accordance with the established remuneration system, an employee receives a salary below the minimum wage, the employer should make a surcharge up to this level.
Enabling additional payments	Salary is a separate concept and applies only to a fixed payment made to employees during each month of employment.	Various additional payments and payments are fully included in wages, for example, bonuses, allowances and regional coefficients.
Resizable	A change in the official salary of an employee requires his obligatory consent, both in the case of an increase and a decrease, and can be made without it only in exceptional cases.	In fact, the employer can change the amount of wages received by workers using legal methods, for example, by issuing additional bonuses or, on the contrary, refusing to provide them to employees for various reasons regulated by local regulations.
Use in legislation and legal documents	Salary is rarely considered as a separate concept in regulatory documents. Basically, this term is used only to define certain amounts of payments for special periods of work.	Salary is one of the main indicators used both in official documentation and regulations governing labor activity, and in various statistical data.

The Constitution of the Russian Federation guarantees the right to work of citizens. Every worker has every right to hope for a good assessment of his work and receive money as a reward for it.

The organization has an interest in making pay for work understandable and fair and motivate workers. for the excellent performance of their duties... The salary structure includes several parts, which we will analyze in detail in this article.

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Structure according to the Labor Code of the Russian Federation

There have been some changes in the legislation (No. 90-FZ), in particular in Article 129 of the Labor Code Russian Federation, and remuneration is currently synonymous.

Salary (employee pay) is a remuneration for work, which depends on his qualifications, quality and complexity.

Compensation charges are also included in the concept of wages, including for work in difficult conditions, as well as payments motivating for work (additional payments and bonuses).

This structure consists of the following parts (see diagram):

basic (main) part;
compensation payments;
incentive payments.

Basic part is determined from the main system of payment for work.

Its size cannot be less than the minimum wage.

The base part is salary basis and its size is not influenced by the number of sales, the income received and other nuances. The base salary is determined for the period of time worked in fact, or for the results of the work performed according to official salaries.

When a manager displays the base salary, he should keep in mind the following data:

an employee's salary can be determined based on his qualifications, the amount of work and the complexity of production tasks;
no discrimination should be allowed when determining the terms of payment for work;
payment must be consistent with the work performed.

Payouts compensatory as well as stimulating are variable wage share, and it, in turn, depends on the conditions and guarantees of charges for work from a particular manager. These payments do not depend on remuneration for hours worked in fact, or actually completed tasks.

The method of local regulation is typical for compensation payments. To the greatest extent, this concerns motivating payments, when the basic rules are established by legislation. The legislation defines a list of compensation payments, and the head must pay them:

for completing assignments under certain circumstances (work in difficult conditions, with harmful substances, in areas with a specific climate);
for performing work in areas where radioactive contamination has occurred;
for work under circumstances that are not considered normal (performance of additional tasks due to the absence of another worker, work at night, or, as well as work on holidays and weekends).

The amount of compensation payments is assigned, based on agreements and collective... The amount of these payments cannot be less than those established by law. Along with this, the legislation determines a higher payment for work for those citizens who work on a rotational basis, or in the region of the Far North.

Based on this, the main task of compensation payments is considered reimbursement of excessive labor costs employee who depend on the work schedule and conditions for completing tasks. Compensation payments are made as an increase to official salaries and tariff rates.

Stimulating payments are considered the variable component of the salary, and it depends on the basic income, on the specific total of the employee's work, and so on.

Incentive payments, as well as the bonus part, are not subject to regulation by law.

Making such payments is the right of the leader... It is necessary to make a note that if motivating payments are assumed by the remuneration regime, then the manager must carry them out, and the employee can demand them if he fulfills the work plan.

It can be concluded that incentive payments fall under the characteristics of financial payments for the performance of specific labor tasks.

Incentive payments are needed so that employees have incentive to achieve those results, for which the calculation of the basic salary is not enough, as well as encouraging the desire of workers to improve their qualifications and minimize staff turnover.

Incentive payments are assigned in the following cases:

for professionalism;
excellent qualifications;
years of work at the enterprise;
knowledge of foreign languages.

It should be noted that to motivate employees to work at enterprises, there is bonus system... Bonuses are paid as a reward for the high-quality performance of an employee's work. The bonus system is divided into two parts:

Rewards that are included in the payment for work.

An employee is entitled to this remuneration, which means that the manager must make this payment if the employee fulfills specific plans for which bonuses are due... Under other circumstances, an employee cannot ask for a bonus.

Incentives that are not spelled out in the pay plan.

Such payments are made in a lump sum at the request of the head. Incentives are not paid every month, but carried out with specific achievements of the employee... Under this circumstance, the manager is not obliged to make such payments, but they can be made at his request.

What is the average monthly salary composed of?

From time to time it happens that in order to provide an employee with information or make payments that comply with the law, the manager goes for tricks. Most often, it is only accounting for one salary, and additional payments are left aside... Of course, such actions do not take place in accordance with the law.

Is the vacation pay part of the salary or not?

The calculation of the average salary of a worker includes all the accruals that the manager makes to him. Also, these charges should be taken into account in the list of taxes on the UST, which are transferred to the Social Insurance Fund of the Russian Federation.

According to the Decree of the Government of the Russian Federation (No. 375), vacation pay is not part of the definition of average earnings.

When calculating average earnings, they also do not take into account:

number of vacation days;
business trip period;
period of incapacity for work;
maternity leave.

Watch the video about the employee's income structure:

Salary is a fixed amount of remuneration for labor on the basis that the employee worked for the entire calendar month (did not take sick leave, vacation). The salary is described in, the candidate is familiarized with it when applying for a job.

The salary does not include bonuses, allowances and compensations; it is taken as the basis for subsequent calculations of other indicators of remuneration.

Salary is the amount of all money that an employee receives after summing up the days actually worked, all allowances and bonuses, while the mandatory personal income tax is withheld. When calculating, bonuses, allowances, compensation are added to the size of the salary, if any are provided for at a particular enterprise.

For example, remuneration for overworking on official days off, overworking in the evening, high performance indicators, harmful and dangerous working conditions, length of service, and others.

Salary and salary are different concepts.

The main difference between the salary and the salary is that the salary is a fixed amount for a certain position according to the work schedule. The amount of the salary is unchanged, provided that the hired employee went to work on all days of the calendar month.

Salary, in turn, may vary depending on the availability of bonuses, allowances, which add up to the amount of salary. Thus, when calculating the salary, all compensations, bonuses are added to the salary, and penalties, if any, are deducted.

The amount of the due salary is in, the salary is not indicated in any document when applying for the desired job.

In most cases, its amount can change in each subsequent month.

Systems and forms of remuneration

The salary is specified in the employment contract.

There are various forms and systems of remuneration for employees of enterprises. Why is it impossible to come up with one universal way of determining the amount of wages for the entire team?

Due to the fact that there are a large number of types of work performed, tasks and sales standards set by the higher management for each individual profession, the same vast number of methods for calculating the amount of payment for workers' labor have been invented. This is due to the fact that each enterprise has its own peculiarities of work.

For example, an employee of a metallurgical plant works at a fixed rate, which can only change based on the variation in the amount of time worked by the employee (if there were weekends and evening production hours).

A sales worker receives a salary directly related to the volume of products sold. This stimulates better customer consultation, which increases sales and, consequently, the profit of the business owner.

The seller gets a well-deserved increase in income, directing more and more efforts and efforts to build a customer base and an ever-increasing growth in the sale of goods or useful services provided to them.

But there are also types of work in which we cannot measure the strength and applied professional efforts of each individual. Then his income is stable and changes only with the registration of annual leaves, unforeseen sick leave, family time off.

There are times when an employer deliberately sets a low salary in order to force an employee to perform more regulatory tasks, thereby increasing the bonus and monthly income.

This method of calculating wages is more appropriate than ever if you need to increase the volume of services or product units for an organization.

Workers who repair equipment, machine tools, replace obsolete parts with new ones, receive an incentive to a better level of work, receiving an additional payment to their income for the absence of frequent breakdowns of equipment important for the organization.

Distributors and employees in the field of network marketing, direct sales, receive income based on the difference between the purchase price of products and the price of their sale to potential customers interested in the product.

Minimal salary

Surcharges are taken into account when calculating the salary.

The minimum wage is set at the legislative level by the state. Less than the minimum wage, the employer will not be able to pay his workers without permission.

This basic indicator is constantly and rapidly changing and is taken as the main basis for determining the final amount of fines, taxes levied, mandatory payments.

Thus, it became extremely clear that the salary and the amount of wages are completely different economic terms and concepts. The salary is made up by the accountant from the amount of the salary and all kinds of bonuses provided by the enterprise, special incentive allowances and compulsory compensations.

In this video, you will learn about the difference between salary and compensation.

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Rate: what happens when it increases

Wages can be formed in 2 main ways (Article 129 of the Labor Code of the Russian Federation), the choice of which depends on the specifics of the company's activities:

Salary. This concept includes a certain minimum wage established for the performance of labor duties.
Tariff rate. Includes a certain minimum amount of cash payment for the fulfillment of any labor standard.

The amount of remuneration in both cases is set without taking into account incentive payments, bonuses, allowances, compensations.

The main difference between these concepts is as follows.

The salary is used to establish the minimum monthly wage for a wide range of specialists, the volume of work done by which can only be assessed in the long term (lawyer, secretary, etc.).

The tariff rate is the minimum level of payment in the production area and is calculated depending on the unit of time (hour, day, week, etc.) or the unit of the product made by the employee.

A concept such as a base salary or base wage rate refers to the minimum wage established for an employee who is in government or municipal service.

IMPORTANT! In the regulation "On the peculiarities of the procedure for calculating the average wages", approved. Decree of the Government of the Russian Federation No. 922 of 24.12.2007 states that an increase in the size of the salary or the tariff rate will lead to an increase in the average wage calculated for the purpose of paying benefits. Detailed rules for recalculating the average income of an employee due to an increase in the rate are given in clause 16 of this provision.

Differentiation of wage rates. When a salary is possible at a rate of 0.25. Hourly rate

According to Art. 143 of the Labor Code of the Russian Federation, the tariff system of remuneration is based on the differentiation of the rates of employees, depending on the categories assigned to them.

And the system of differentiation, in turn, consists of:

from tariff rates (a certain amount of money to be paid to an employee for a labor standard, depending on his qualifications and the complexity of the work performed);
wage scale (a certain system consisting of wage rates, containing the ratio of the complexity of the work performed by the employee and his salary level);
coefficients;
salaries.

Differentiation of labor remuneration is due to the influence of several factors:

demographic (gender, age, etc.);
professional (educational level, qualifications, work experience, etc.);
social status (employment for hire, self-employment, etc.);
socio-economic (occupation, working hours);
socio-geographical (natural and climatic features of the location of the workplace, etc.);
socio-political (political situation, social stability).

In the current legislation, there are no restrictions on the registration of employees at a rate of 0.25. These conditions must be spelled out in the employment agreement concluded upon employment, which means that wages in this case will be calculated not for the full rate, but for its fourth part.

The minimum wage for a certain fulfilled rate is the wage rate. This payment method is used primarily in manufacturing enterprises.

Salary for officials is always considered the main criterion when choosing a job... Its size can depend on many factors.

What it is

Salary is called fixed wage, the size of which does not change if the employee did not miss a single working day in a month, was not absent due to illness, was not on vacation or did not take time off.

This amount is transferred to an employee of the organization in any case and subject to zero labor results. This constant value, that is, the salary, is indicated in the employment agreement with the official. When salary adjustments need to be made, additional agreements are drawn up and signed by both parties.

Business leaders can easily confuse and confuse workers, not finding differences in salary and rate. Both options are undoubtedly refer to wages.

But in this issue it is necessary to understand about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks can be added to the salary. The employer is obliged to own the terms regarding wages.

There are several types: tariff-free, tariff and mixed. The listed options are subdivided into piece-rate and time-based salaries.

In the first case, the result of labor activity is assessed according to the production rate, at which it is possible to objectively evaluate the performance indicators, by establishing, for example, production rates. With the time-based type, wages are calculated in accordance with the qualifications of the official and the time spent on the work.

For both cases, different systems for calculating staff salaries have been adopted, according to characteristics and factors that are important for production efficiency. Consequently, the amount of wages has direct dependence with the results of the labor activity of both one working unit and the entire team.

Mixed and tariff-free types of salaries do not include certain information, as well as the results of the work of employees. They analyze cooperation rendered in order to carry out the production process according to the results produced.

The procedure for calculating wages is always most convenient if it is simple and straightforward... Each head of the organization strives for the maximum results of his own activities, so he must be able to correctly compare the time and effort spent with the amount of reimbursable funds, in the form of wages.

Official salary scheme

The salary scheme is called the form of regulation of the remuneration of employees in relation to the value of certain coefficients of the organization's work process and its size.

This scheme has common features with past administrative and planned economic policies. At that time, the salaries of managers, experts and other positions were approved by the state and were centralized.

At the moment only municipal and state companies apply the salary scheme for payroll. The rest of the organizations use staffing tables.

Calculation procedure

To correctly calculate the amount of remuneration of an official, the employer must take into account following conditions:

income tax is deducted from the employee's funds, but deductions to the insurance fund are transferred from the account of the head of the company;
the worker has the right to receive an advance payment;
the employee may be obliged to pay child support or other payments in accordance with the writ of execution;
salary of employees consists of additional allowances, coefficients, bonuses, compensations and other payments.

Payment simple monthly wages working personnel are produced according to the formula:

Zm.pov. = See / Tpl. * TF.

The monthly salary rate is divided by the number of work shifts in the calculated month and multiplied by the number of days actually worked by the employee.

Hourly wages Is the product of the employee's hourly wage rate by the hours worked by him relative to the billing period.

Zpov. = Count. * TF.

Example: An employee of the company was assigned a monthly salary equal to 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.

He worked full time in August, but in September was on unpaid leave from 9 to 13 due to family circumstances.

In this case, the amount of his salary for the entire August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee's salary for August will be 65,000 rubles.

The calculation of the amount of the employee's wages for September will be different: the amount of the established salary is divided by 22 days in a month and multiplied by the number of days worked in September. The sum will turn out: 56 136.36 rubles.

Salaries are usually paid to employees twice a month based on two methods:

Advance payment and wages in accordance with the results of the month... During the first two weeks, the advance part of the assigned salary is calculated. This value is fixed in the system of categories, which is a table of tariffs. To receive the advance part of the salary, the employee must work for two weeks. In the last days of the month, he is entitled to receive the remaining amount, which is constant or dependent on the actually worked shifts, hours or the number of work tasks completed.
For the first and second weeks of the month... The monthly salary is calculated in two parts: in the first and second half. The time worked in fact or the volume of labor activity in periods equal to two weeks are taken as a basis. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for these days. This method must be specified in the labor or collective agreement.

Influence of the regional coefficient

In the constituent entities of the Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is charged district coefficient.

The government of the Russian Federation approves in each region individual amount of additional payment to wages... This rule is not supported by one general normative act, and each subject has its own specific order.

The addition of the regional coefficient is provided not to the salary, but to the actual wages, from the amount of which personal income tax has not yet been deducted.

The calculation of the salary in certain areas with special working conditions is made by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, sick leave and material assistance. Then the result of this operation is multiplied by the district coefficient.

Employee receiving salary very often wants to make sure the calculations are correct... This can be done using the payroll, which contains information on all the main operations related to the determination of remuneration and its calculation.

The payroll makes it possible to present in detail the algorithm for calculating wages, based on the employee's salary, including making an independent calculation and checking the result.

Thanks to these calculations, you can identify the error of the employee of the accounting department and make corrections.

For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.

Differences from the rate, advantages and disadvantages

Many people assume that the terms salary and rate are the same. But the rate is called the total salary when tax deductions are not taken into account, but premiums, coefficients and allowances are included.

In this case, the employee clearly presents own income.

The scheme in the form of piecework and hourly wages of an employee is characterized by its pluses and minuses on the part of the head of the organization and the employee. TO advantages this system can be attributed:

motivation for high work results;
flexible and efficient approach to payroll expenses.

But this option for calculating wages can cause difficulties for the accounting department... It is much easier to transfer the same amounts to working personnel every month than to check the relevance of data on additional payments to the wages of some employees before the next payment.

Employees, in turn, are also not always satisfied with receiving only a salary, despite the constant and good bonus payments. No one can predict in advance the expected costs for a long time, due to the difficulty in calculating wages for the coming months.

Often, wages are lowered due to a seasonal decline in successful performance. But it can be, on the contrary, increased with good labor results.

See the video for more information on the differences.

Features for the soldier

Salaries of these categories of persons include the official part and the amount, in accordance with the rank to the salaries by position and by rank. For military personnel on a contract basis, the income tax corresponds to civilians and is equal to 13% .

According to article 218 of the Tax Code of the Russian Federation, the calculation of the remuneration of military personnel looks like in the following way:

The salary according to the rank is added to the salary according to the position.
Add payments related to length of service, place of service and others.
Deduct the appropriate tax deductions for specific military personnel.

So, the salary of an employee every month may differ in monetary terms. But all changes in wages must be supported by an order or an additional agreement to the employment contract. Otherwise, the employer, changing the salary, will act illegally.

Which is better - a stable salary or a job for interest? The answer to the question is in this video.