From January 1, 2017, institutions of all budget levels and of all types must comply with the limit ratios of the salary of the head, deputy head and chief accountant with the salary of employees. How to calculate the limiting ratio for an accountant of an institution is in the article.

Establishment of the maximum level of the ratio of wages

From January 1, 2017, institutions of all budget levels and of all types must comply with the maximum salary ratios for employees with:

• executive salaries;
• the salaries of the deputy head;
• the salaries of the chief accountant.

By 2017, the founders in the constituent entities of the Russian Federation and municipalities are obliged to determine the limit ratios for subordinate organizations not higher than the federal one (8: 1).

Institutions will apply a restriction to the wages of not only managers, but also their deputies, as well as chief accountants.

Your founder has the right to draw up a list of subordinate organizations in which the salaries of the management may go beyond the limit ratio.

How to determine the ratio of average monthly salaries

Calculate the ratio of the average monthly salary of the head (his deputies, chief accountant) and employees of the institution at the end of 2017. If it is higher than what your founder set, you will need to adjust the pay system.

Determine the ratio separately for each of the leadership positions. Consider all sources when calculating the average monthly salary of employees financial security, at the expense of which the accounting department calculates payments.

The counting can be divided into three steps.

1. Calculation of the average monthly salary of employees

Calculate the monthly average wages employees (SZsot) according to the formula:

SZsot = FZsot: SshR: 12,

where FZsot- actually accrued wages of employees for 2016 payroll;

SCHR- the average number of employees of the institution; 12 is the number of months in a year.

Do not include the salary of the head, his deputies and the chief accountant in the FZ hundred indicator. And do not take them into account in the HR index.

Include in the average monthly salary of employees of the institution:

• accrued wages for hours worked together with incentive payments based on the results of work, taking into account the regional coefficient;
• payments that you accrued based on the average earnings for the periods when the employee performed labor duties(for example, on a business trip), and was also on vacation.

2. Calculation of the average monthly salary of the head of the institution

Calculate separately the average monthly salary of the head of the institution (SZruk), deputies and chief accountant using the formula:

sZruk = fZruk: 12,

where FZruk- actually accrued wages of the head (his deputy, chief accountant) for calendar year; 12 - the number of calendar months.

From May 1, the salary cannot be less than 11,163 rubles. In the recommendation, read how to set official salaries, compensation and incentive payments. You will also learn how to change the size of the salary, prevent the salary below the minimum wage and what is the responsibility for this violation ...

3. Calculation of the marginal ratio of salaries in the institution

3. Calculate the marginal ratio of salaries in the institution. To do this, divide each indicator SZruk by SZsot.

Let's consider some calculation examples.

Example 1: Calculation of the Marginal Salary Ratio

The founder set a salary multiplicity level equal to 4 for the rector of FU "Institute".

The accountant must check how the average monthly salaries of the rector, vice-rector, chief accountant compare with the average monthly wages other employees.

We take the indicators of the actual accrued wages from all sources of funding at the end of 2017:

- 33,720,000 rubles. - employees on the payroll. This is the indicator for the credit of the account 0 302 11 730;

- 1,200,000 rubles. - to the rector;

- 960,000 rubles. - to the vice-rector;

- 900,000 rubles. - to the chief accountant.

Average headcount employees in 2017 - 80 people. Excluding management - 77 people.

The entire management team completed 2017 in full.

We deduct management payments from the salaries of all employees. We get 30,660,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 900,000).

Let's calculate the SZsot indicator:

RUB 30,660,000 : 77 people : 12 months = 33 181.82 rubles.

2. Determine the average monthly salary of those who hold leadership positions. The SZruk indicator is equal to:

- 100,000 rubles. (RUB 1,200,000: 12 months) - for the rector;

- 80,000 rubles. (960,000 rubles: 12 months) - for the vice-rector;

- 75,000 rubles. (900,000 rubles: 12 months) - for the chief accountant.

3. The level of multiplicity of salaries is:

- 3 (100,000 rubles: 33,181.82 rubles) - for the rector;

- 2.41 (80,000 rubles: 33,181.82 rubles) - for the vice-rector;

- 2.26 (75,000 rubles: 33,181.82 rubles) - for the chief accountant.

For all three positions, the multiplicity does not exceed that established by the founder. This means that there is no need to revise the system of remuneration at the institute.

If the head (deputy head, Chief Accountant) has not been working in an institution since the beginning of 2016, divide the FZruk by the number of full calendar months actually worked.

Example 2. Calculation of the marginal ratio of wages

By December 2017, the chief accountant had worked at the institution for nine months.

During this time, he was actually paid a salary of 850,000 rubles. We take the rest of the conditions from Example 1.

1. Let's calculate the average monthly salary of employees (SZsot).

Subtract management payments from the salaries of all employees. We get 30,710,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 850,000).

Let's calculate the SZsot indicator:

RUB 30,710,000 : 77 people : 12 months = 33,235.93 rubles.

2. Let's determine the average monthly salary of the chief accountant. It is equal to 94,444.44 rubles.

(850,000 rubles: 9 months).

3. The level of multiplicity of wages for the chief accountant - 2.84

(RUB 94,444.44: RUB 33,235.93).

As in example 1, the institution adheres to the marginal ratio.

If the institution has exceeded the limit ratio, adjustments will have to be made to the wage system. It all depends on the position for which the problem arose. If for the salary of the head, the founder will take action. He will reconsider the salary of the manager or force him to raise the salaries of employees. If the salaries of deputies and the chief accountant went beyond the scope, the manager can make a decision on his own.

How to disclose information about the salaries of the manager and the chief accountant

Until 2017, only heads of state and municipal institutions.

The Ministry of Labor clarified: for the first time, data on the average monthly salaries of the head of the institution, his deputies and the chief accountant will have to be posted on the Internet in 2018.

The department recalled that now the average monthly salary of managers, their deputies and chief accountants depends on the wages of ordinary workers. This is due to amendments to Article 145 of the Labor Code of the Russian Federation (Federal Law of July 3, 2016 No. 347-FZ). And in mid-December, the Government of the Russian Federation determined the procedure for calculating average earnings (Decree of the Government of the Russian Federation of December 10, 2016 No. 1339).

The average monthly salary of the head, his deputies and the chief accountant must now be divided by the average monthly salary of the rest of the employees of the institution. The result should not exceed the ratio of 1: 8. These amendments also entered into force on January 1. In addition, since 2017 in Labor Code RF, there was a requirement to post on the Internet information about the average monthly salary of managers, their deputies, and chief accountants of institutions calculated for a calendar year. This data must be published on the official websites of government agencies, bodies local government, founders.

So the Ministry of Labor came to the conclusion: the average monthly wage should be calculated at the end of the year, that is, for 2017. This means that starting in 2018, it is necessary to post information about the salaries of these persons on the Internet.

Remark 1

The ratio of the salary of the manager to the employees is calculated for 1 year.

Let's analyze the average monthly salary of employees and the manager, and then calculate the ratio of their salaries.

Average monthly salary of employees

SZS = (NZS / SES) / 12 months, where:

• SZS - Average monthly salary of employees
• NZS - Accrued salary of the payroll of employees (without management
• SChS - Average headcount of Employees (without managers).

• Average monthly salary of a manager

To determine the average monthly salary of the head, his deputy and the chief accountant, you need:

NWR = NZR / 12 months, where:

• SZR - The average monthly salary of the relevant executive officer.
• NZR - Accrued salary of a managerial employee for a calendar year.

Remark 2

The average monthly salary includes salary payments, allowances and additional payments for seniority, monthly bonus, night work, work in holidays, payments for hard work and more.

Do not include payments in the calculation social nature, material assistance and other payments that are not related to wages.

Calculation of the ratio of salaries

To determine the ratio of salaries, you need:

CZR = CZR / SZS, where:

• SSWR - The ratio of the average monthly salary of a managerial employee.
• SZR - The average monthly salary of the corresponding head, deputy, chief accountant.
• SZS - Average monthly salary of employees.

If the head of the institution sets the salary for his deputy or chief accountant without taking into account the maximum level of the salary ratio, he may be dismissed on the basis of paragraph 1 of part 2 of article 278 of the Labor Code of the Russian Federation.

All information about the average monthly salary of the management staff should be posted on the website of the institutions or founders.

Vacation is included in the calculation, but the sick leave is not.

Remark 3

To correctly determine the ratio of salaries, it is necessary to include in the calculation the actual wages and allowances and additional payments for seniority, monthly bonus, for harm, for additional workload, for combining positions, for replacement, for work at night, for work on holidays, bonuses, compensation payments, for the teaching staff - payment for class leadership, payment for checking exercise books, payment for pre-training, for extracurricular work, for work intensity, for achievements in work, for the quality of work performed, and so on.

An example of calculating the marginal ratio of wages

Example 1

The accrued salary of the payroll of employees (without managers) is 826 445 rubles.

The average number of employees (without managers) is 125 people.

Determine the average salary of employees

SZS = (NZS / SES) / 12months.

SZS = (826 445/125) = 6 611.56 rubles.

Determine the average monthly salary of the head, his deputy and the chief accountant.

The average monthly salary of the relevant executive officer is 44,552 rubles.

The accrued salary of a managerial employee for a calendar year is 662,552 rubles.

CPR = NRR / 12 months.

CPR = 662 552/12 = 55 212.67 rubles.

Let's determine the ratio of salaries.

The average monthly salary of the respective manager, deputy, chief accountant is 55,212.67 rubles.

The average monthly salary of employees is 6,611.56 rubles.

CZR = CZR / SZS

CVR = 55 212.67 / 6 611.56 = 8.4

Limiting salary ratios for managers and employees: exploring new requirements

As you know, the limitation on salaries is still in effect, but it does not apply to all institutions.

Firstly, the maximum ratio of the salaries of managers and other personnel is stated in the Regulation on the establishment of salary systems for employees of federal budgetary, autonomous and state institutions, approved by Decree of the Government of the Russian Federation dated 05.08.2008 No. 583 (hereinafter - Regulation No. 583). That is, the ratios, which are determined in multiplicity from 1 to 8, must be observed by federal institutions, and only by budgetary and state-owned ones. The norms of clause 9 of Regulation No. 583 on the effect of limit "thresholds" do not apply to autonomous institutions... For the subjects of the Russian Federation, there are also no prescriptions on the application of limit ratios specifically in relation to AU.

Secondly, at the federal level, restrictions apply to heads of institutions, while other management personnel are not affected by these norms. In the regions and municipalities, a different practice may develop, but it still does not have a ubiquitous

The situation changed with the adoption of Federal Law No. 347-FZ dated 03.07.2016, which amended labor legislation... According to Art. 145 of the Labor Code of the Russian Federation, the limiting ratios in the near future must be observed by institutions of all levels of subordination and of all types (including AU), and these ratios will operate both for managers and for their deputies and

The founding bodies should establish the specific ratios of the average monthly salary of the management staff and other employees of the institutions. The limiting levels of these ratios are approved by the regulatory legal acts of the corresponding level:

• with regard to federal government agencies- the Government of the Russian Federation;
• in relation to state institutions of regional subordination - by the constituent entities of the Russian Federation;
• in relation to municipal institutions - by local self-government bodies.

For federal agencies this document developed - a draft resolution of the Government of the Russian Federation, including amendments to Regulation No. 583, published on the federal portal regulation.gov.ru and has already passed public discussion. What are the legislators proposing?

Changes for federal agencies

The draft resolution states that the procedure for establishing the maximum level of the ratio of the average monthly salary of management and ordinary personnel is mandatory for all federal institutions, even if they are not subject to other clauses of Regulation No. 583. The maximum level itself is planned to be maintained (in accordance with clause 9 of Regulation No. 583, it is determined in a multiplicity from 1 to 8), but at the same time, the federal autonomous institutions will also have the obligation to comply with it.

With average monthly salaries, it will be necessary to take into account all the sources of security, due to which the indicated salaries were formed, and the data to determine their ratio will be taken for a calendar year. This applies to all three management positions as well as the rest of the staff.

However, with regard to the top officials of the institutions, it is proposed to approve additional requirements. As follows from the norms of the project under consideration, when the head of the Federal State Institution is established the terms of remuneration federal body will have to ensure that the limit level of the ratio is not exceeded. That is, the salary of the head of the institution, even taking into account the maximum amount of the bonus calculated based on the results of work, must meet the requirement of not exceeding, while in order to receive the maximum bonus, the head must fulfill all the performance indicators of the institution. In addition, in par. 1 clause 9 of Regulation No. 583 (as amended by the draft resolution) separately stipulates that incentive payments accrued to the head of the FGU depend on the results of achieving performance indicators of the institution and the head directly for the corresponding period.

The salary of the head of a federal institution, even taking into account the maximum amount of the bonus accrued on the basis of the results of work, must meet the requirement of not exceeding the maximum "threshold".

Note that similar norms on linking incentive payments with the achievement of established performance indicators are contained in paragraphs. "C" clause 11 of the standard form employment contract with the head of a state (municipal) institution, approved by Decree of the Government of the Russian Federation of 12.04.2013 No. 329. In paragraph 24 of the Unified Recommendations for the establishment at the federal, regional and local levels of salary systems for employees of state and municipal institutions for 2016 (approved by the Decision of the Russian Tripartite Commission to regulate social labor relations 2015) also states that incentive payments to heads of institutions should be made depending on their achievement of performance targets set by the founding body. Thus, Regulation No. 583 will additionally consolidate the previously adopted rules and their observance will become mandatory (at present, the performance of the manager is taken into account when calculating incentive payments to him, but does not directly affect the bonus).

But the reason for exceeding the maximum level of the ratio of wages is planned to be preserved. As stated in para. 6 clause 9 of Regulation No. 583 (as amended), the decision on exceeding the “threshold” can be taken by the founding body in relation to the head of the federal institution, which is included in the corresponding list. With the adoption of the draft resolution, federal autonomous institutions will also be able to get into the list of exceptions. The content of the list is planned to be revised at least once every two years. However, only the head's salary will still be able to exceed the maximum "threshold" - the proposed norm does not mention deputy heads and chief accountants.

The procedure for calculating the ratio of wages

The ratio of the average monthly salary of the management and the rest of the personnel of the institutions should be calculated on the basis of the procedure approved by the Government of the Russian Federation. In this regard, the project under consideration makes appropriate amendments to the Decree of the Government of the Russian Federation of 12.24.2007 No. 922 "On the specifics of the order of average wages" (hereinafter - Decree No. 922) - it is planned to include the specified calculation procedure. Moreover, this procedure will be the same for all institutions (federal, regional and municipal levels).

It follows from the draft document that the ratio of salaries is determined based on the results of a calendar year. Calculations are carried out separately for the positions of the head, his deputy and the chief accountant of the institution. At the same time, the draft notes that when carrying out this procedure in relation to the manager, employees of all three managerial positions should not be taken into account both in the payroll of employees and in the actually accrued salaries of other employees.

Exceeding the maximum "thresholds" established for the deputy head and chief accountant is fraught with consequences for the first person of the institution.

If the manager, his deputy or the chief accountant work to combine professions (positions), when calculating the corresponding ratio, the actually accrued salary is taken into account as a whole - both for the main job and when combining. If the deputy head, the chief accountant (note: the head is not named here) works part-time, only the actually accrued salary for the positions of the deputy or chief accountant is taken into account in the calculations.

In turn, when determining the average monthly salary of employees of the institution, the following will be taken into account:

• accrued wages for hours worked (including incentive payments based on work results), as well as payments due to regional regulation of wages;
• payments calculated on the basis of the average earnings in the performance of the employee's labor duties, for the payment of vacations, as well as for other cases provided for by the Labor Code of the Russian Federation.

The very procedure for calculating the ratio for the three leadership positions will be the same.

1. The average monthly salary of the remaining employees is calculated. This is done by dividing the actually accrued wages of employees on the payroll by the average number of these employees for the corresponding calendar year and by 12 (the number of months in a year).

2. The average monthly salary of the head (his deputy, chief accountant) is determined: the actually accrued salary for a calendar year is divided by 12 (the number of months in a year). If the management of the institution has not worked for a full calendar year, the calculation is made based on the full calendar months actually worked.

3. The ratio is calculated - the average monthly salary of the manager (his deputy, chief accountant) is divided by the average monthly salary of employees.

Disclosure of salary information

The need to comply with the marginal "thresholds" of salaries in relation to management personnel is not the only requirement that must be met from the beginning of 2017. Institutions also need about the salaries of their executives. By virtue of Art. 349.5 of the Labor Code of the Russian Federation, this information must be published on the local government bodies exercising the functions and powers of the founder. By decision of the founders this information can be placed on the websites of the institutions themselves.

For your information

Currently, the obligation to disclose their income exists only for the heads of state and municipal institutions, but it is performed in a slightly different form. By virtue of Part 4 of Art. 275 of the Labor Code of the Russian Federation and Art. 8 of the Federal Law of 25.12.2008 No. 273-FZ "On Combating Corruption" the first persons of the institutions must submit to the founder a certificate of income, property and property obligations (own and family members).

The procedure for publishing information on the average monthly salary of the head, his deputy, the chief accountant of institutions is established by regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, local authorities. At the federal level, such a document has been developed - the draft resolution of the Government of the Russian Federation is posted on the regulation.gov.ru portal.

According to the named project, information on salaries will need to be posted in the public domain on the website during the first quarter of the year following the reporting one. Information should be placed in a specially created thematic section, a link to which should be present on the main page of the official website of the founder.

In the published information, you must indicate the full name of the federal institution, the position held by the executive officer, his last name, first name and patronymic. At the same time, it is forbidden here to disclose information that allows you to determine the place of residence, postal address, telephone number and other individual contact details of the management personnel of institutions, as well as information classified as state secrets or having a confidential nature.

Conclusion

Although the reviewed draft documents are addressed only to federal institutions(with the exception of the developed amendments to Resolution No. 922), it is useful to study the norms contained in them for heads of institutions at all levels of subordination. After all, the constituent entities of the Russian Federation and municipalities, when issuing normative acts of a similar content, as a rule, are guided by federal examples. Moreover, the basic norms that are subsequently developed in draft resolutions are spelled out in the Labor Code of the Russian Federation, which means that they apply to all public law formations.

In order for state and municipal institutions (including autonomous ones) to be able to fulfill the new requirements, an appropriate sub-legal framework must be created “locally”:

• a regulatory legal act of a constituent entity of the Russian Federation (local government), which establishes the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and other employees of state (municipal) institutions (and other public sector organizations);
• legal act of the founding body determining the specific salary ratio for subordinate institutions;
• a regulatory legal act of a constituent entity of the Russian Federation (local self-government body), which establishes the procedure for the average monthly salary of executive employees of institutions (and other organizations in the public sector) calculated for a calendar year, the submission of this information by these persons.

The very same calculations of the ratio of wages will be carried out on the basis of a single procedure.

Thus, at the beginning of 2017, institutions must make the appropriate calculations based on data for 2016 and send this information to the parent body. Exceeding the established limit "thresholds" is fraught with consequences for the first person of the institution. By virtue of Art. 278 of the Labor Code of the Russian Federation, non-compliance with the ratio of the average monthly salary of the deputy head and (or) chief accountant and other employees may result in termination of the employment contract with the head.

"On amendments to some acts of the Government Russian Federation».

At present, such a list includes only budgetary and state institutions - see Order of the Government of the Russian Federation of December 30, 2012 No. 2627-r "On approval of the list of federal budgetary and state institutions, in which the maximum level of the ratio of the average salary of a manager and the average salary of employees institutions can be increased. "

"On the procedure for posting information on the average monthly salary of managers, their deputies and chief accountants of state off-budget funds of the Russian Federation, federal state institutions and federal state unitary enterprises."

Take teachers, for example. average salary the school is now 32 thousand. This means that the director, deputy and accountant can receive 256 each. If it is more, they will be fired. But is more needed with such a difference? There is a lot of controversy about this now. If the amendments were supposed to eliminate inequality, then isn't that much - eight times the salary. In Europe, by comparison, only 30 percent is added to the director. Our correspondent Andrey Ivlev understood monetary arithmetic:

In the classrooms of the Moscow Institute of Physics and Technology, they are used to speaking in the language of numbers. Even when it comes to the degree of salary satisfaction.

Maxim Balashov, Professor of the Department of Higher Mathematics, Doctor of Physical and Mathematical Sciences:“The degree of dissatisfaction is 25 percent. Satisfaction - 75 ".

Most recently, the largest national research university countries found themselves at the center of a scandal. Teachers complained about low salaries and demanded a more transparent allocation of funds. Today the situation has changed.

Dmitry Zubtsov, Vice-Rector for educational work and the economic development of the Moscow Institute of Physics and Technology: “This is the position of the administration. Nikolai Nikolaevich always pushed both me and my colleagues to ensure that we take into account the factor that we should not break away from, so to speak, the collective. "

However, not all managers believe that it is not good to break away from the team. The situation in schools is much sadder.

Vsevolod Lukhovitsky, co-chairman of the Interregional Trade Union of Educational Workers "Teacher":“For any principal who is interested not only in the benefits of the school, but also in his personal earnings, the easiest and most logical way is to have fewer teachers working for him. Each of them will receive, respectively, a higher salary, and thus, if this salary is multiple, he will also receive a higher salary. "

The arithmetic of the income of bosses and subordinates is now being studied by the prosecutor's office using the example of the Semashko Republican Hospital in Simferopol. Here, the chief accountant and several deputy chief physicians distinguished themselves with their earnings. This behavior was compared with rudeness by the head of the Crimea, Sergei Akyosnov.

Sergey Aksyonov, head of the Republic of Crimea:“Deputy head physician. There is one head physician there. May - 507. June - 270. July - 760. Well, not bad, yes, they are working on the current situation. This is rudeness of the highest category, an immoral act based primarily on the fact that nurses, nurses and everyone else receive dozens of times less. "

For physicians, salaries are generally a sore subject. Financial scandals like malignant tumors appeared in hospitals at the end of last year Khabarovsk Territory... The symptoms are the same: while surgeons and therapists made ends meet, earning pennies, the management did not live in poverty at all, earning ten, or even 13 times more subordinates.

Alexander Baltak, doctor:“We are making money for the hospital! We earn! Not a lawyer, not a secretary, not a computer technician, not a caretaker! The medical class earns - doctors, doctors, paramedics! But for some reason their salary is higher than ours! "

Salary therapy urgently, as is usually the case in such cases, had to be carried out by employees of the prosecutor's office. To avoid relapses, and not only in the medical field, from now on, the incomes of the heads of all government agencies will depend on the earnings of their subordinates. Ratio: one to eight. That is, if ordinary employees receive little, then the manager has no right to show off. Amendments to the Labor Code have already entered.

Marina Maslova, Director of the Department of Remuneration, Labor Relations and Social Partnership of the Ministry of Labor of the Russian Federation: "The specific sizes of such limit ratios are set for federal organizations by the government of the Russian Federation, for the organization of regional subordination - by the authorities of the subjects."

Members of the All-Russian Popular Front spoke about a reasonable ratio of salaries of managers and subordinates more than once during a meeting with President Vladimir Putin. The bill was adopted by the State Duma deputies.

Mikhail Tarasenko, First Deputy Chairman of the State Duma Committee on Labor, Social Policy and Veterans Affairs: “This vector, first of all, speaks of transparency, it obliges all managers to publish data on average wages and the Internet system. This is already transparency. This is already the first step towards ensuring that fair decisions follow the transparency. "

The innovations, however, will not affect state-owned companies, which are natural monopolies, as well as some cultural institutions, where the talent and public recognition determine the fee. Teachers of the Moscow Phystech new law supported. They say: now the main thing is to be fulfilled.

Andronik Arutyunov, Assistant of the Department of Higher Mathematics, MIPT:“This law is good and meaningful if this restriction is not implemented at the expense of teachers. Very often, a logical conclusion is drawn from these laws: if the salary of the manager is such, then the employees should have such and such. "

You cannot ignore the rules. Bosses who do not want to moderate their appetites will be fired. Experts of the All-Russian Popular Front are ready to come to the aid of the supervisory bodies that control the implementation of the law. The employees themselves have the right to organize their own inspection. However, for many of them, of course, their own salary is more important. If she is worthy, then, probably, it is no longer so important how much the boss gets.

From January 1, 2017, institutions of all budget levels and of all types must comply with the limit ratios of the salary of the head, deputy head and chief accountant with the salary of employees. How to calculate the limiting ratio for an accountant of an institution is in the article.

Establishment of the maximum level of the ratio of wages

From January 1, 2017, institutions of all budget levels and of all types must comply with the maximum salary ratios for employees with:

• executive salaries;
• the salaries of the deputy head;
• the salaries of the chief accountant.

By 2017, the founders in the constituent entities of the Russian Federation and municipalities are obliged to determine the limit ratios for subordinate organizations not higher than the federal one (8: 1).

Institutions will apply a restriction to the wages of not only managers, but also their deputies, as well as chief accountants.

Your founder has the right to draw up a list of subordinate organizations in which the salaries of the management may go beyond the limit ratio.

How to determine the ratio of average monthly salaries

Calculate the ratio of the average monthly salary of the head (his deputies, chief accountant) and employees of the institution at the end of 2017. If it is higher than what your founder set, you will need to adjust the pay system.

Determine the ratio separately for each of the leadership positions. When calculating the average monthly salary of employees, take into account all sources of financial support from which the accounting department calculates payments.

The counting can be divided into three steps.

1. Calculation of the average monthly salary of employees

Calculate the average monthly salary of employees (SZsot) using the formula:

SZsot = FZsot: SshR: 12,

where FZsot- actually accrued wages of payroll employees for 2016;

SCHR- the average number of employees of the institution; 12 is the number of months in a year.

Do not include the salary of the head, his deputies and the chief accountant in the FZ hundred indicator. And do not take them into account in the HR index.

Include in the average monthly salary of employees of the institution:

• accrued wages for hours worked together with incentive payments based on the results of work, taking into account the regional coefficient;
• payments that you accrued based on the average earnings for the periods when the employee performed work duties (for example, on a business trip), and was also on vacation.

2. Calculation of the average monthly salary of the head of the institution

Calculate separately the average monthly salary of the head of the institution (SZruk), deputies and chief accountant using the formula:

sZruk = fZruk: 12,

where FZruk- actually accrued wages of the head (his deputy, chief accountant) for the calendar year; 12 - the number of calendar months.

From May 1, the salary cannot be less than 11,163 rubles. In the recommendation, read how to set official salaries, compensation and incentive payments. You will also learn how to change the size of the salary, prevent the salary below the minimum wage and what is the responsibility for this violation ...

3. Calculation of the marginal ratio of salaries in the institution

3. Calculate the marginal ratio of salaries in the institution. To do this, divide each indicator SZruk by SZsot.

Let's consider some calculation examples.

Example 1: Calculation of the Marginal Salary Ratio

The founder set a salary multiplicity level equal to 4 for the rector of FU "Institute".

The accountant must check how the average monthly salaries of the rector, the vice-rector, the chief accountant correlate with the average monthly salary of the rest of the staff.

We take the indicators of the actual accrued wages from all sources of funding at the end of 2017:

- 33,720,000 rubles. - employees on the payroll. This is the indicator for the credit of the account 0 302 11 730;

- 1,200,000 rubles. - to the rector;

- 960,000 rubles. - to the vice-rector;

- 900,000 rubles. - to the chief accountant.

The average number of employees in 2017 is 80 people. Excluding management - 77 people.

The entire management team completed 2017 in full.

We deduct management payments from the salaries of all employees. We get 30,660,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 900,000).

Let's calculate the SZsot indicator:

RUB 30,660,000 : 77 people : 12 months = 33 181.82 rubles.

2. Determine the average monthly salary of those who hold leadership positions. The SZruk indicator is equal to:

- 100,000 rubles. (RUB 1,200,000: 12 months) - for the rector;

- 80,000 rubles. (960,000 rubles: 12 months) - for the vice-rector;

- 75,000 rubles. (900,000 rubles: 12 months) - for the chief accountant.

3. The level of multiplicity of salaries is:

- 3 (100,000 rubles: 33,181.82 rubles) - for the rector;

- 2.41 (80,000 rubles: 33,181.82 rubles) - for the vice-rector;

- 2.26 (75,000 rubles: 33,181.82 rubles) - for the chief accountant.

For all three positions, the multiplicity does not exceed that established by the founder. This means that there is no need to revise the system of remuneration at the institute.

If the head (deputy head, chief accountant) has not worked in the institution since the beginning of 2016, divide the FZruk by the number of full calendar months actually worked.

Example 2. Calculation of the marginal ratio of wages

By December 2017, the chief accountant had worked at the institution for nine months.

During this time, he was actually paid a salary of 850,000 rubles. We take the rest of the conditions from Example 1.

1. Let's calculate the average monthly salary of employees (SZsot).

Subtract management payments from the salaries of all employees. We get 30,710,000 rubles. (33,720,000 - 1,200,000 - 960,000 - 850,000).

Let's calculate the SZsot indicator:

RUB 30,710,000 : 77 people : 12 months = 33,235.93 rubles.

2. Let's determine the average monthly salary of the chief accountant. It is equal to 94,444.44 rubles.

(850,000 rubles: 9 months).

3. The level of multiplicity of wages for the chief accountant - 2.84

(RUB 94,444.44: RUB 33,235.93).

As in example 1, the institution adheres to the marginal ratio.

If the institution has exceeded the limit ratio, adjustments will have to be made to the wage system. It all depends on the position for which the problem arose. If for the salary of the head, the founder will take action. He will reconsider the salary of the manager or force him to raise the salaries of employees. If the salaries of deputies and the chief accountant went beyond the scope, the manager can make a decision on his own.

How to disclose information about the salaries of the manager and the chief accountant

Until 2017, only the heads of state and municipal institutions had to publish data on their incomes.

The Ministry of Labor clarified: for the first time, data on the average monthly salaries of the head of the institution, his deputies and the chief accountant will have to be posted on the Internet in 2018.

The department recalled that now the average monthly salary of managers, their deputies and chief accountants depends on the wages of ordinary workers. This is due to amendments to Article 145 of the Labor Code of the Russian Federation (Federal Law of July 3, 2016 No. 347-FZ). And in mid-December, the Government of the Russian Federation determined the procedure for calculating average earnings (Decree of the Government of the Russian Federation of December 10, 2016 No. 1339).

The average monthly salary of the head, his deputies and the chief accountant must now be divided by the average monthly salary of the rest of the employees of the institution. The result should not exceed the ratio of 1: 8. These amendments also entered into force on January 1. In addition, since 2017, the Labor Code of the Russian Federation has introduced a requirement to post information on the average monthly salary of managers, their deputies, chief accountants of institutions calculated for a calendar year on the Internet. These data must be published on the official websites of government agencies, local authorities, founders.

So the Ministry of Labor came to the conclusion: the average monthly wage should be calculated at the end of the year, that is, for 2017. This means that starting in 2018, it is necessary to post information about the salaries of these persons on the Internet.