The Ministry of Labor of Russia clarified certain issues related to establishing the ratio of the average monthly wages of managers and employees in the Information of the Ministry of Labor of Russia dated January 30, 2017 “Answers to questions on the application federal law dated July 3, 2016 No. 347 FZ “On Amendments to Labor Code Russian Federation»

It is reported that the Federal Law of July 3, 2016 N 347-FZ “On Amendments to the Labor Code of the Russian Federation” was adopted on the obligation to establish maximum ratios between the average monthly salary managers, their deputies, chief accountants and the average monthly salary of employees of the following organizations:

• state and municipal institutions and unitary enterprises(including state-owned);

Answers were given to the following questions:

• in Federal Law N 347-FZ we are talking only about the salaries of employees and managers, or should the total income of both be taken into account (bonuses, bonuses, etc.)?
• Which organizations are not subject to Federal Law N 347-FZ?
• what should be the marginal difference between the average monthly salary of a manager and the average monthly salary of employees of the respective organizations?
• Who exercises control over the implementation of Federal Law N 347-FZ in terms of compliance with the established maximum ratio of the average monthly wages of managers and employees?

Information of the Ministry of Labor of Russia dated January 30, 2017

“Answers to questions on the application of the Federal Law of July 3, 2016 No. 347-FZ “On Amendments to the Labor Code of the Russian Federation””

1. What state institutions and enterprises are subject to the Federal Law of July 3, 2016 No. 347-FZ "On amendments to the Labor Code of the Russian Federation” in terms of establishing the ratio of the average monthly wages of managers and employees? Municipalities, city halls, etc. are subject to this law?

Federal Law No. 347-FZ of July 3, 2016 “On Amendments to the Labor Code of the Russian Federation” was adopted on the obligation to establish maximum ratios between the average monthly salary of managers, their deputies, chief accountants (hereinafter referred to as managers) and the average monthly salary of employees the following organizations:

• state off-budget funds of the Russian Federation;
• territorial funds of obligatory medical insurance.

This law does not regulate the ratio of salaries of employees and heads of bodies government controlled And local government(including city halls, etc.).

For employees of government bodies and local governments at all levels, the legislation (Federal Laws of July 27, 2004 No. 79-FZ “On the State Civil Service in the Russian Federation” and of March 2, 2007 No. 25-FZ “On Municipal Service in of the Russian Federation”) provides for the establishment of specific amounts of official salaries and other payments by the relevant regulations (for federal employees - by decrees of the President of the Russian Federation, employees of the authorities of the constituent entities of the Russian Federation - by acts of the constituent entities of the Russian Federation, municipal employees - by acts of local governments).

2. Is it only about the salaries of employees and managers, or should the total income of both (bonuses, bonuses, etc.) be taken into account?

Federal Law No. 347-FZ of July 3, 2016, stipulates the mandatory establishment of a ceiling on the ratio of the average monthly salary of managers, their deputies, chief accountants, state and municipal institutions and enterprises, formed from all sources financial support, and the average monthly salary of employees of such organizations (excluding the salary of the relevant manager, his deputies, chief accountant).

What is "wage" is defined in Article 129 of the Labor Code. Wages include remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, payment according to salaries, tariff rates, as well as compensatory and incentive payments (bonuses and others).

In order to uniformly calculate the ratios in the remuneration of employees of institutions and enterprises both at the federal, and at the regional and local levels, the calculation procedure was approved by Decree of the Government of the Russian Federation of December 10, 2016 No. 1339 “On Amendments to Certain Acts of the Government of the Russian Federation ".

Appropriate additions have been made to the procedure for calculating the average salary, known to all personnel officers, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

3. Which organizations are not subject to the Federal Law of July 3, 2016 No. 347-FZ?

Federal Law No. 347-FZ dated July 3, 2016 applies to managers, their deputies and chief accountants:

• state and municipal institutions and unitary enterprises (including state-owned ones);
• state off-budget funds of the Russian Federation;
• territorial funds of obligatory medical insurance.

In accordance with Part 3 of Art. 145 of the Labor Code of the Russian Federation, without taking into account the limit ratio, the conditions for remuneration of labor of managers, their deputies, chief accountants of funds, institutions, enterprises included in the lists approved accordingly by the Government of the Russian Federation, bodies state power subjects of the Russian Federation, local authorities.

At the federal level, the relevant lists were approved by the orders of the Government of the Russian Federation of December 30, 2012 No. 2627-r and of December 12, 2015 No. 2555-r.

These lists include organizations that produce products or provide services of particular importance, scale, uniqueness, and strategic importance.

4. According to the Federal Law of July 3, 2016 No. 347-FZ, what should be the marginal difference between the average monthly salary of a manager and the average monthly salary of employees of the relevant organizations?

The law does not establish the value of the limit ratio, it introduced the obligation to establish such a ratio by the founders of enterprises and institutions within the limits that are established:

• for federal organizations - by the Government of the Russian Federation;
• for organizations of constituent entities of the Russian Federation and municipal organizations– regulatory legal acts of the constituent entities of the Russian Federation and local governments, respectively.

The following limits are currently set:

• for managers, their deputies and chief accountants of federal public institutions and enterprises in a multiplicity of 1 to 8 (Decree of the Government of the Russian Federation of December 10, 2016 No. 1339, amendments to the Decrees of the Government of the Russian Federation of August 5, 2008 No. 583 and of January 2, 2015 No. 2);
• for chairmen of state off-budget funds in a multiple of up to 10, for their deputies, chief accountants in a multiple of up to 8 (Decree of the Government of the Russian Federation on November 29, 2016 No. 1259).

Prior to the adoption of this law, there was a practice of limiting the ratio of salaries of managers and employees in social institutions. So, according to the regions, in 94% of social institutions the ratio did not exceed 4 times.

In addition, Decree of the Government of the Russian Federation on December 28, 2016 No. 1521 “On approval of the Rules for posting information on the average monthly salary of managers, their deputies and chief accountants of state non-budgetary funds of the Russian Federation, federal state institutions and federal state unitary enterprises” was adopted. According to this resolution, information on the average monthly salary of a manager must be posted on the Internet no later than May 15 of the year following the reporting one.

5. Who controls the execution Federal Law of July 3, 2016 No. 347-FZ in terms of compliance with the established maximum ratio of the average monthly wages of managers and employees?

Federal Law No. 347-FZ dated July 3, 2016 provides for the responsibility of the head for non-compliance with the maximum ratio of average monthly wages deputy heads and chief accountants and average monthly salaries of employees of organizations. This violation is included in the grounds for termination employment contract with the head of the organization.

The founder is responsible for non-compliance with the maximum ratio of the salary of the manager and employees in the manner established by the current legislation (disciplinary responsibility - remark; reprimand; warning of incomplete official compliance, dismissal (Article 192 of the Labor Code of the Russian Federation, Article 57 of the Federal Law of July 27, 2004 No. 79 -FZ).

Compliance with the legislation of the Russian Federation, including in terms of compliance with the Federal Law of July 3, 2016 No. 347-FZ, is carried out by the relevant government bodies exercising supervision and control over the legislation of the Russian Federation (for example, the Prosecutor's Office, the Accounts Chamber), as well as state and municipal authorities in relation to subordinate organizations.

Take, for example, teachers. The average salary at school is now 32 thousand. This means that the director, deputy and accountant can receive 256 each. If more, they will be fired. But is more needed, with such a difference? There is a lot of controversy about this right now. If the amendments were supposed to eliminate inequality, then how much is it - eight times the salary. In Europe, for comparison, only 30 percent is added to the director. Our correspondent Andrey Ivlev understood money arithmetic:

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

More recently, the country's largest national research university has been at the center of a scandal. Teachers complained about low salaries and demanded a more transparent distribution of funds. Today the situation has changed.

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

However, not all leaders believe that it is not good to break away from the team. Much worse is the situation in schools.

Vsevolod Lukhovitsky, co-chairman of the Interregional Trade Union of Education Workers "Teacher":“For any director who is interested not only in the benefit of the school, but also in his personal income, the easiest and most logical way is to make him have fewer teachers. Each of them will receive, accordingly, a larger salary, and thus, if this salary is a multiple, he will also receive a higher salary.”

The prosecutor's office is now studying the arithmetic of the incomes of superiors and subordinates using the example of the Semashko Republican Hospital in Simferopol. Here they distinguished themselves with their earnings Chief Accountant and several deputy chief physicians. This behavior was compared with rudeness by the head of the Crimea, Sergei Akesnov.

Sergey Aksyonov, Head of the Republic of Crimea:“Deputies of the head physician. There is one chief there. May - 507. June - 270. July - 760. Well, not bad, yes, they seem to be working on the current situation. This is rudeness of the highest category, an immoral act, based primarily on the fact that nursing staff, nurses and everyone else receive ten times less”

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

Alexander Baltak, doctor:“We are making money for the hospital! We earn! Not a lawyer, not a secretary, not a computer engineer, not a supply manager! The medical class earns - doctors, doctors, paramedics! But why is their salary 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 state structures will depend on the earnings of their subordinates. Ratio: one to eight. That is, if ordinary employees receive little, then the manager does not have the right to show off. Amendments to the Labor Code have already entered into force.

Marina Maslova, Director of the Remuneration Department, labor relations and social partnership of the Ministry of Labor of Russia: "The specific sizes of such limiting ratios are established 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 for managers and subordinates more than once during a meeting with President Vladimir Putin. The bill was adopted by the deputies of the State Duma.

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, the Internet system. This is transparency. This is already the first step towards ensuring that fair decisions follow transparency.”

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

Andronik Arutyunov, Assistant Professor, Department of Higher Mathematics, Moscow Institute of Physics and Technology:“This law is good and meaningful if this restriction is not made at the expense of teachers. Very often, a logical conclusion is drawn from these laws: if the manager’s salary is this, then the employees should have such and such.”

You can't ignore the rules. Bosses who do not want to moderate their appetites will be fired. Experts from the All-Russian Popular Front are ready to come to the aid of the supervisory authorities that control the implementation of the law. Employees themselves have the right to organize their inspection. However, for many of them, of course, their own salary is more important. If she is worthy, then, probably, it is not so important how much the boss receives.

Every worker wants to receive a decent wage. Of course, realizing the principle of justice in its calculation, one cannot exclude a certain subjective approach.

To exclude such an approach, the state provides for the mandatory establishment of the head of the organization, regardless of the form of ownership, of the ratio of the average salary of the head of the organization and the average salary for the organization as a whole.

This material will allow you to avoid errors in the calculation of the named coefficient.

The remuneration of the work of the heads of the organization primarily depends on the results of its financial and economic activities. Strengthening this dependence, the Government established a norm requiring compliance with the ratio of the average salary of the head of the organization and the average salary for the organization as a whole (hereinafter referred to as the ratio coefficient).

Reference: This rule has been in force since 1995.

The ratio of salaries should be observed by all organizations, regardless of the form of ownership

The ratio coefficient, regardless of the form of ownership of the organization, cannot exceed 8.0 (Resolution of the Council of Ministers of the Republic of Belarus dated July 25, 2002 No. 1003 (hereinafter referred to as Resolution No. 1003)).

At the same time, it is provided that the decision to establish a specific size of the ratio coefficient is made:

Regarding leaders government organizations and organizations in statutory fund which the share of state ownership is more than 50%, including banks:

up to 6.0 inclusive - by the body that concluded the contract. At the same time, for the heads of organizations in the authorized capital of which the share of state ownership is more than 50%, this coefficient is agreed with the body exercising possessory supervision;

over 6.0 and up to 8.0 inclusive - in the manner described above, in agreement with the Prime Minister;

In relation to the heads of other organizations - by the body that concluded the contract.

Important! The ratio coefficient is not set:

General designers - heads of organizations;

Heads of organizations for whom the conditions of remuneration for their labor are determined in accordance with the norms of the Decree of the President of the Republic of Belarus of January 23, 2009 No. 49 "On some issues of stimulating the sale of products, goods (works, services)";

Heads of organizations who, in accordance with the law, have official salaries in multiples of the level of the average monthly salary for the corresponding type economic activity, the ratio of their average salary and the average salary for the organization as a whole is not established (Subclause 2.2, Clause 2 of Resolution No. 1003).

We make the calculation of the ratio of wages

The calculation of the ratio of the average salary of the head and the average salary for the organization as a whole should be made on an accrual basis from the beginning of the year (subclause 2.1, clause 2 of Resolution No. 1003).

For the correct calculation of the coefficient, it is necessary to apply the norms of the Instruction on the application of the Regulations on the conditions of remuneration of heads of state organizations and organizations with a state ownership share in their property, approved by the Decree of the Ministry of Labor and Social Protection of the Republic of Belarus dated September 20, 2002 No. 122 (hereinafter referred to as the Instruction).

When calculating the coefficient, exclude the salary of the manager from the payroll of the employees of the organization.

If a manager is appointed to a position within a year or if changes are made to the contract concluded with him in terms of establishing the ratio, the calculation is made on an accrual basis starting from the month following the month in which the contract was concluded (changed).

We present the calculation of the ratio coefficient in the following form.

Such indicators as the wage fund of employees, the average number of employees, the average monthly salary, are determined in this case in accordance with the Instructions for filling out in the forms of state statistical observations statistical indicators on labor, approved by the Decree of the Ministry of Statistics of the Republic of Belarus dated July 29, 2008 No. 92.

These payments are not taken into account when calculating the coefficient.

When calculating the ratio factor, do not consider:

State awards established by the President;

One-time incentives (remunerations) paid to the head for awarding in the prescribed manner state awards, badges, certificates of honor, regardless of the source of their payment;

Allowances established in accordance with parts two and three of clause 6 of the Instruction.

Reference: heads of efficiently operating organizations that acquired, in the manner prescribed by law, as a result of reorganization, acquisition (gratuitous transfer) of an enterprise as a property complex, the rights and obligations of unprofitable organizations, may be additionally established for a period of not more than 2 years with a bonus for increasing the volume of managerial work in the amount of not more than 30% of the salary of the head, formed in accordance with clause 5 of the Instruction (part two of clause 6 of the Instruction).

The heads of authorized organizations of financial-industrial and other economic groups, by decision of the owner of the property or the body that concluded the contract, may additionally be given an additional allowance for the management of a financial-industrial and other economic group in the amount of not more than 30% of the salary of the head, formed in accordance with clause 5 of the Instruction (part three, paragraph 6 of the Instructions);

A bonus or remuneration paid to the head of an organization listed on the Republican Board of Honor or recognized as the winner in a competition (competition) related to the production activities of the organization held at the republican, regional, city, district and sectoral levels, in an amount not exceeding for the reporting year the amount for all the specified reasons, regardless of the source of payment of the salary of the head, formed in accordance with clause 5 of the Instruction;

One-time bonus or remuneration paid to the head for ensuring the preparation and holding of the republican festival-fair of village workers "Dazhynki", regardless of the source of their payment;

Payments under sub. 9.2 and 9.3 p. 9 of the Instruction;

Reference: leaders can be paid:

Annual bonus - a one-time incentive for the performance by the organization of the indicators of the forecast of socio-economic development as a whole for the reporting year, established by the body that concluded the contract. The annual bonus is paid after summing up the results of the organization's work for the reporting year in the amount of at least 12 salaries of the head, formed in accordance with clause 5 of the Instruction, in the manner and on the conditions determined by the body that concluded the contract (subclause 9.2, clause 9 of the Instruction);

Financial assistance in the provision of labor leave in the amount of not more than 2 salaries of the head, formed in accordance with clause 5 of the Instruction. At the same time, the manager, in addition to the material assistance paid when granting labor leave, may be paid financial assistance in connection with marriage, the birth of a child, an anniversary, the death of a spouse (husband), a close relative, retirement and other significant events in a person’s life if these grounds are provided for in a collective agreement or other local regulatory legal act adopted in the manner prescribed by law (subclause 9.3, clause 9 of the Instruction).

Severance pay paid in accordance with the law;

Temporary disability allowance and other payments from state social insurance funds;

Payments for teaching, research or medical activity carried out in accordance with the law;

Payments for creative activities carried out in accordance with the law, in an amount not exceeding one average monthly salary per year;

Remuneration for the creation, use, promotion of the creation and use of objects of industrial property rights;

Payment for directing the practice of students and students;

Payments made by the organization in order to reimburse the costs of payment utilities, renting housing;

Cash compensation for unused vacation.

The procedure for including premiums in the calculation of the coefficient

When calculating the ratio coefficient, it should be taken into account that:

Quarterly bonuses paid to the manager and short-term bonuses are taken into account in the quarter in which they are actually paid, monthly at a rate of 1/3;

The part of the premiums reserved in accordance with the first part of paragraph 8 of the Instruction is taken into account in the half-year in which it is actually paid, monthly in the amount of 1/6.

Payments underestimated in order to comply with the ratio ratio are reserved and can be paid at the end of the year, if the ratio permits, only in agreement with the contracting authority.

Example

In May, a bonus was paid to the head of the organization based on the results of the work of the first quarter in the amount of 1,200,000 rubles. By personal account The premium is reflected in April. Employees of the organization are rewarded monthly. When calculating the ratio, the bonus paid to the manager is taken into account in the II quarter on a monthly basis in the amount of 400,000 rubles.

We consider the average number of employees correctly

When calculating the average number of employees, it should be taken into account that the following categories of employees are excluded from the number of employees on the payroll:

Being on maternity leave, in connection with the adoption (adoption) of a child under the age of 3 months, to care for a child until he reaches the age of 3 years;

Those who did not show up for work due to temporary disability or care for the sick, whose absences are documented by sick leave certificates or certificates, for all calendar days illness. If the last day of illness falls on the last working day of the week (for example, Friday) or a pre-holiday day (for example, March 7), then when calculating the average number on the following weekend and holidays these workers are included;

Those who are on leave without pay in connection with training in educational institutions in accordance with the labor legislation of the Republic of Belarus, as well as for passing entrance examinations for admission to educational institutions for obtaining secondary specialized and postgraduate education;

Those on leave without pay, except for those on leave provided at the initiative of the employer. Employees are excluded from the average headcount for all calendar days of absence from work;

Under investigation pending a court verdict. If the employee is not sentenced by a court sentence to a punishment that excludes the continuation of work, then he is included in the average number from the first day of absence from work;

Patients with chronic alcoholism placed for treatment in narcological departments of psychiatric (psycho-neurological) institutions;

Donor workers for the days of donating blood and its components, as well as additional days of rest provided after that.

Limit ratios of salaries of managers and employees: we are studying new requirements

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

Firstly, the maximum ratio of salaries of managers and the rest of the staff is stated in the Regulation on the establishment of wage systems for employees of federal budgetary, autonomous and state-owned institutions, approved by Decree of the Government of the Russian Federation of August 05, 2008 No. 583 (hereinafter - Regulation No. 583). That is, the ratios, which are determined in a multiple of 1 to 8, must be observed by federal level institutions, and only budgetary and state ones. The norms of paragraph 9 of Regulation No. 583 on the operation of limiting "thresholds" do not apply to autonomous institutions. For the subjects of the Russian Federation, there are also no regulations on the application of limiting ratios specifically in relation to AC.

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

The situation changed with the adoption of Federal Law No. 347-FZ dated July 3, 2016, which amended labor law. According to Art. 145 of the Labor Code of the Russian Federation, the limit ratios in the near future must be observed by institutions of all levels of subordination and all types (including administrative institutions), and these ratios will become effective both for managers and for their deputies and

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

• in relation to federal state institutions - by the Government of the Russian Federation;
• in relation to state institutions of regional subordination - by the subjects of the Russian Federation;
• in relation to municipal institutions - by local governments.

For federal institutions, this document has been developed - a draft resolution of the Government of the Russian Federation, amending, among other things, Regulation No. 583, has been published on federal portal regulation.gov.ru and has already passed public discussion. What do legislators propose?

Changes for federal agencies

The draft resolution states that the procedure for setting the maximum level for the ratio of the average monthly salary of senior management and ordinary personnel is mandatory for all federal institutions, even if they are not subject to other clauses of Regulation No. 583 it is defined in multiples from 1 to 8), but at the same time, federal autonomous institutions will also be obliged to comply with it.

With average monthly salaries, it will be necessary to take into account all the sources of support from which the indicated salaries were formed, and the data to determine their ratio will be taken from calendar year. This applies to all three leadership positions as well as other employees.

However, in relation to the first persons of institutions, it is proposed to approve additional requirements. As follows from the norms of the project under consideration, when establishing the terms of remuneration for the head of the FGU, the federal body will have to ensure that the maximum 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 accrued based on the results of work, must meet the requirement of not exceeding, while in order to receive the maximum bonus, the head must meet all the performance indicators of the institution. In addition, in par. Clause 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 the 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 size of the bonus accrued based on the results of work, must meet the requirement not to exceed the maximum “threshold”.

Note that similar rules on linking incentive payments with the achievement of established performance indicators are contained in paragraphs. "c" p. 11 standard form of an employment contract with the head of a state (municipal) institution, approved by Decree of the Government of the Russian Federation of April 12, 2013 No. 329. In paragraph 24 of the Uniform recommendations on the establishment of wage systems for employees of state and municipal institutions at the federal, regional and local levels for 2016 (approved by the Decision of the Russian the tripartite commission for the regulation of social and labor relations of December 25, 2015) also states that incentive payments to the 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 observance of them will become mandatory (at present, the performance of a manager is taken into account when calculating incentive payments to him, but does not directly affect the bonus).

But the basis for exceeding the marginal level of the ratio of wages is planned to be preserved. As stated in par. 6 clause 9 of Regulation No. 583 (as amended), the decision to exceed 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 included in the list of exceptions. The content of the list is planned to be reviewed at least once every two years. However, only the manager's salary will still be able to exceed the maximum "threshold" - the proposed norm does not say about deputy heads and chief accountants.

The procedure for calculating the salary ratio

The ratio of the average monthly salary of the management and the rest of the staff of 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 Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the Peculiarities of the Average Wage Procedure” (hereinafter referred to as Decree No. 922) - it is planned to include the specified calculation procedure in it. 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 the 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 management positions should not be taken into account both in the payroll and in the actual accrued salary of the remaining 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 by combining professions (positions), when calculating the corresponding ratio, the actual accrued salary is taken into account as a whole - both for the main job and when combining. If the deputy head, chief accountant (note: the head is not named here) works part-time, only the actually accrued salary for the positions of 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 salary for hours worked (including incentive payments based on performance), as well as payments due to regional regulation of wages;
• payments calculated on the basis of average earnings in the performance of labor duties by an employee, to pay for 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 other 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 manager (his deputy, chief accountant) is determined: the actual accrued salary for the calendar year is divided by 12 (the number of months in a year). If the management of the institution did not work for a full calendar year, the calculation is made on the basis of the full calendar months actually worked by them.

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

Salary Disclosure

The need to comply with the maximum "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 to know 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 by local governments 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 carried out 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 December 25, 2008 No. 273-FZ “On Combating Corruption”, the first persons of 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, chief accountant of institutions is established by regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, and local governments. At the federal level, such a document has been developed - a 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 made freely available on the website during the first quarter of the year following the reporting one. Information must be placed in a specially created thematic section, a link to which must be present on home page official site of the founder.

The published information must indicate the full name of the federal institution, the position held by the manager, his last name, first name and patronymic. At the same time, it is prohibited here to disclose information that allows determining the place of residence, mailing address, telephone and other individual contact details of the management personnel of institutions, as well as information classified as state secrets or of a confidential nature.

Conclusion

While the draft documents reviewed are addressed only federal agencies(with the exception of the developed amendments to Decree No. 922), it is useful to study the norms contained in them for the heads of institutions at all levels of subordination. After all, the subjects of the Russian Federation and municipalities when issuing normative acts of a similar content, as a rule, they 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 legal entities.

In order for the state and municipal institutions(including autonomous ones) were able to meet the new requirements, an appropriate sub-legislative framework should be created “on the ground”:

• normative legal act subject 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);
• a legal act of the founding body that determines the specific ratio of salaries for subordinate institutions;
• a regulatory legal act of a constituent entity of the Russian Federation (local self-government body) establishing the procedure for the average monthly salary calculated for a calendar year for executives of institutions (and other organizations of the public sector), the provision of this information by these persons.

The calculations of the ratio of salaries themselves will be carried out on the basis of a single procedure.

Thus, at the beginning of 2017, the institutions must make the appropriate calculations based on the data for 2016 and send this information to the founding 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 lead to the termination of the employment contract with the head.

"On Amendments to Certain Acts of the Government of the Russian Federation".

Currently, such a list includes only budgetary and state-owned institutions - see Decree of the Government of the Russian Federation dated December 30, 2012 No. 2627-r “On approval of the list of federal budgetary and state-owned 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 non-budgetary funds of the Russian Federation, federal state institutions and federal state unitary enterprises."

From January 1, 2017, changes to the Labor Code of the Russian Federation regarding the payment of wages come into force. In accordance with these changes, individual organizations must set the salary of the head, his deputies and the chief accountant, taking into account the ratio of their salaries to the salaries of other employees. This provision is enshrined in Part 2 of Article 145 of the Labor Code of the Russian Federation. In addition, managers, their deputies, chief accountants will now have to post information about their average monthly salary on the Internet. For non-compliance with the requirements of the law on the ratio of salaries with the head, the employment contract must be terminated, which is enshrined in paragraph 1 of part 2 of Art. 278 of the Labor Code of the Russian Federation.

Who is subject to the requirements of the law on the ratio of wages

The maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees should be determined by:

1. Organizations of the public sector (federal, municipal institutions and institutions of the constituent entities of the Russian Federation).
2. Unitary enterprises

For the rest, the law does not establish restrictions on determining the size of salaries.

In addition, this rule does not apply if the institution is included in a special list by decision of the Government, the authorities of the constituent entities of the Russian Federation or local governments.

Who is responsible for setting wages?

The ratio of average monthly salaries should be determined by the founder of the organization. When determining the ratio, the founder must focus on the level that the Government of the Russian Federation, regional authorities or local governments will establish.

Calculation of the average monthly salary

To determine the ratio of salaries, the average monthly salary of the head should be divided by the average monthly salary of the employees of the institution.

To do this, you need to divide the salary actually accrued for the calendar year by 12. When calculating salaries, all sources of funding are taken into account.

If the manager has worked for an incomplete calendar year, calculate the average earnings based on the actual full calendar months worked.

If the manager combines positions, then you need to take into account both the payment for the main job and the additional payment for combining.

If the deputy head or chief accountant works part-time, then only the salary of the deputy or chief accountant is taken into account in the calculation.

Then the average monthly earnings of employees are calculated.

The calculation includes:

1. salary accrued for hours worked, including incentive payments based on performance;
2. payments due to regional regulation of wages, in particular regional allowances;
3. amounts calculated from average earnings, in particular vacation pay.

The next step is to take the wages actually accrued to full-time employees, divide by their average number for the calendar year and by 12.

The head, his deputies, the chief accountant are not included in the list of employees and their earnings are not taken into account when determining the salary actually accrued to employees.

Salary ratio ceiling

At present, the maximum level of the ratio of the average salary of the head of the federal budgetary and state institution and the average salary of employees of this institution is set at a multiple of 1 to 8. So far, this limit is not planned to be changed.
At the regional and local levels, the marginal ratio of the wages of managers and employees of institutions is determined by regulations subjects of the Russian Federation and municipalities.

The Russian tripartite commission for the regulation of social and labor relations recommended that all organizations determine the maximum ratio of the salaries of management and employees in a multiple of 1 to 8. However, regional and local authorities do not always apply these recommendations.
To calculate the marginal level of the ratio of salaries, instead of the indicator "average salary", the "average monthly salary" is used. Currently, the Ministry of Labor has developed a draft resolution of the Government of the Russian Federation in which it is planned to amend the resolution of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage”.

The Ministry of Labor of Russia proposes to approve the procedure for calculating the ratio of average monthly wages. This calculation needs to be done:

• at the end of the calendar year;
• separately for the positions of the head, deputy head and chief accountant.
• From July 4, 2016, managers, their deputies and chief accountants of companies that set the maximum ratio of average monthly salaries are required to post on the Internet information about the average monthly salary calculated for the calendar year. This information is published on the official website of the founder, or - by his decision - on the website of the organization.

The procedure for posting data on the average monthly salary will be established by the Government of the Russian Federation, regional authorities and local governments.

Manager's responsibility

In Art. 278 of the Labor Code of the Russian Federation, new grounds have appeared for terminating an employment contract with a manager:

1. for violation of the maximum level of the ratio of average monthly salaries when establishing wages for the deputy head of the organization and the chief accountant;
2. other grounds provided for by the employment contract.

Within the meaning of these norms, these employees are subject to dismissal for non-compliance with the rule on the ratio of wages.