How to calculate the refinancing rate correctly. Employee tariff rate
The scope of application of the refinancing rate is quite wide. And it is defined as the amount of annual interest that must be paid to the Central Bank for loans provided to credit institutions. In Russia, the refinancing rate is calculated using a special formula.
Refinancing rate in Russia
In Russia, the refinancing rate is an important indicator of the credit policy pursued by the Central Bank of the Russian Federation. It is used for taxation, as well as for calculating fines and penalties. In fact, the refinancing rate can be called the basis of credit policy.
It was initially established by the Central Bank of the Russian Federation on April 10, 1992 and was called the discount rate for centralized credit resources. From 1992 to 1998, it coincided with the rate on a pawnshop loan. From 1993 to 1994, the refinancing rate was as high as possible - ranging from 100 to 210%. Then it began to decline and now, if it rises, it is quite insignificant, amounting to only 8.25%.
What formula can you use to calculate the refinancing rate?
The official formula for calculating the refinancing rate is approved by the Central Bank of the Russian Federation. The size of the rate itself can be conditionally considered an indicator of economic stability, which is why a lot will depend on it both for large organizations and for individual citizens.
The interest rate is determined by a fairly simple formula:
Penalty = Amount x Rate: 300 xDays
In this formula, the amount is the loan amount, the rate is the refinancing rate, and the days are the number of days overdue.
Where else is the refinancing rate used?
Although the use of the refinancing rate when lending is most relevant for citizens, there are other areas of its use. If there is a delay in paying any tax or fee, for each day of delay, an amount of 1/300 of the refinancing rate for each day of delay is charged, as already indicated, in accordance with paragraph 4 of Article 75 of the Tax Code of the Russian Federation.
Also, the refinancing rate is used for personal income tax purposes on ruble bank deposits. If the interest exceeds the refinancing rate, which is in effect during the accrual period, then it is taxed in accordance with paragraph 2 of Article 224 of the Tax Code of the Russian Federation. As for foreign currency bank deposits, they are subject to personal income tax if the interest rate is more than 9%.
According to paragraphs 1 and 2 of Article 212 of the Tax Code of the Russian Federation, the tax base when a taxpayer receives income from savings on the use of borrowed funds is also based on the refinancing rate. Calculation of the refinancing rate of the Central Bank of the Russian Federation in this case allows you to calculate the tax base as the excess over the amount of interest under the contract of the amount of interest in rubles, calculated based on 2/3 of the refinancing rate at the time of receipt of income.
If the employer violates the established deadline for paying wages to the employee, as well as vacation pay, etc., then he is obliged to subsequently pay them, as well as additional monetary compensation in the amount of not less than 1/300 of the current refinancing rate for each day of delay after the officially established payment period.
The amount of monetary compensation paid may be increased by a collective agreement or employment agreement. According to Article 236 of the Labor Code of the Russian Federation, the need for such payment arises in any case, regardless of whether the employer is at fault for the delay.
Examples of calculations
It is best to give an example of calculating the refinancing rate based on the already indicated case of violation of payment deadlines.
So, if the employer delayed the employee’s wages, the amount of which is 20,000 rubles, for 5 days, then the amount of monetary compensation that the employee will have to receive will be minimal:
20,000 * 8.25% / 300 * 5 = 27.5 rubles
Although this amount seems small, with significant periods of delay and delay (both in payments and in lending), it increases significantly and can reach several thousand or even tens of thousands of rubles.
The answer to this question is given in specific examples: Department of State Labor in Vinnytsia region.
Wages are calculated in proportion to the time worked, that is, the amount of accrued wages is 0.5; 0.25 from 3,200 UAH.
3,200 × 0.5 = 1,600 UAH.
3,200 × 0.25 = 800 UAH.
Example 1: The company employs a disabled employee at 0.25 times the rate (external part-time worker). The official salary taking into account employment is 500 UAH. (2,000 UAH × 0.25 bets). There are no additional payments, allowances, or bonuses.
If his salary for the fulfilled monthly work standard is less than the minimum, the employer is obliged to fulfill the requirement for a salary not lower than the minimum wage (hereinafter referred to as the minimum wage). That is, there are no exceptions for preferential categories of workers. In the example given, the disabled employee is an external part-time worker. Moreover, his salary is less than the minimum wage. Therefore, it will be necessary to fulfill the requirement for additional payment up to the minimum wage level.
3,200 UAH. × 0.25 = 800 UAH.
The amount of additional payment up to the minimum wage level will be:
800 - 500 = 300 UAH,
where 500 is the salary for a fully worked month, taking into account the employee’s employment.
Total salary for a disabled employee (external part-time worker) in January 2017 will be:
Example 2: An employee of an enterprise works for 0.75 times the rate as an accountant (main place of work) and 0.25 times the rate as a human resources inspector (internal part-time job). The official salary for the main position, taking into account employment, is 1,650 UAH. (2200 UAH × 0.75 rates), in a part-time position 500 UAH. (2,000 UAH × 0.25 bets). Also, at the main place of work in January 2017, the employee was awarded a monthly bonus in the amount of 300 UAH. and an anniversary bonus of 500 UAH. In January, the employee worked all the days.
The requirement for additional payment up to the minimum wage level should be fulfilled separately at the main place of work and separately at part-time work. Sum up the salary at the main place of work with the salary at a part-time job, incl. and internal, no need. In this case, for each place of work, the monthly salary will need to be compared with the minimum wage level, determined in proportion to the fulfilled standard of work, that is, taking into account the employee’s employment (in proportion to the working time worked).
We will calculate the additional payment up to the minimum wage level for each place separately.
At main place of work:
1) Let’s determine the minimum wage level taking into account its employment:
3200 UAH × 0.75 = 2,400 UAH.
2) Let’s determine the amount of payments that are taken into account when compared with the minimum wage level. In January 2017, the employee was accrued: an official salary in the amount of 1650 UAH, a monthly bonus in the amount of 300 UAH. and a bonus for the anniversary date in the amount of 500 UAH, a one-time bonus (for the anniversary date) is not taken into account in the amount of payments when comparing with the “minimum wage level”. Thus, the comparison includes salary for time worked and monthly bonus. The amount of payments for January 2017 will be:
1650 + 300 = 1950 UAH.
3) Determine the amount of additional payment up to the minimum wage level:
2,400 – 1,950 = 450 UAH.
4) The total amount of accrued wages in January 2017 is equal to:
1,650 (salary) + 300 (monthly bonus) + 450 (addition to minimum wage) + 500 (one-time bonus) = 2,900 UAH.
Internal part-time:
Let us determine the minimum wage level taking into account its employment:
3,200 UAH. × 0.25 = 800 UAH.
Let us determine the amount of additional payment up to the minimum wage level:
800 - 500 = 300 UAH,
where 500 is the official salary, taking into account employment, accrued for January 2017 (there are no other accruals).
Total amount of accrued salary in January 2017, equal to:
500 (salary) + 300 (additional payment up to the minimum wage level) = 800 UAH.
received
fee 27%
Alexander
Hello. These are all different moments - an increase in the volume of work - separately, but within the framework of working hours
With the written consent of the employee
he may be entrusted with performing, during the established duration of the working day (shift), along with the work specified in the employment contract, additional work in a different or the same profession (position) for additional pay (Article 151 of this Code).Additional work assigned to an employee in another profession (position) can be carried out by combining professions (positions).Additional work assigned to an employee in the same profession (position) can be carried out by expanding service areas and increasing the volume of work.
To perform the duties of a temporarily absent employee without release from work specified in the employment contract, the employee may be assigned additional work in either a different or the same profession (position).
Article 284. Duration of working hours when working part-time
The duration of working hours when working part-time should not exceed four hours a day.
On days when the employee is free from performing work duties at his main place of work, he can work part-time full time (shift). During one month (another accounting period), the duration of working time when working part-time should not exceed half of the monthly standard working time (standard working time for another accounting period) established for the corresponding category of employees.
The restrictions on the duration of working hours when working part-time, established by part one of this article, do not apply in cases where the employee has suspended work at his main place of work in accordance with part two of Article 142 of this Code or has been suspended from work in accordance with parts two or four of Article 73 of this Code.
Article 285. Remuneration for persons working part-time
Remuneration for persons working part-time is made in proportion to the time worked, depending on output or on other conditions determined by the employment contract.
When setting standard assignments for persons working part-time with time-based wages, wages are paid based on the final results for the amount of work actually completed.
Persons working part-time in areas where regional coefficients and wage allowances have been established are paid taking into account these coefficients and allowances.
Article 286. Leave when working part-time
Persons working part-time are granted annual paid leave simultaneously with leave for their main job.
If an employee has not worked for six months at a part-time job, then leave is provided in advance.
If in a part-time job the duration of the employee’s annual paid leave is less than the duration of leave at the main place of work, then the employer, at the request of the employee, provides him with leave without pay for the corresponding duration.
at the same time art. 282 tk
Part-time job- the employee performs other regular paid work under the terms of an employment contract in free time from main work.
Combination is when you do other work during working hours
In essence, the same thing applies to an increase in the volume of work, it’s just that it’s not a different rate or profession, but everything within your framework - but the work itself is larger
When paying for part-time work, you should be guided by Art. 151 Labor Code of the Russian Federation. In accordance with the standards set out therein, the amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work. Since the content and (or) volume of additional work cannot in all cases be calculated and established in advance, the amount of additional payment is determined in each specific case when an employee is assigned to perform additional work (this has a corresponding regulatory framework: according to Article 60.2 of the Labor Code of the Russian Federation, the period is within during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee).
For a uniform solution to issues related to payment for combining positions (professions), schemes for determining the amount of additional payment for combining positions (professions) can be enshrined in local regulations (for example, in regulations on remuneration).
In practice, to this day, schemes for calculating the amount of additional payments for combining professions (positions), provided for by Resolution of the USSR Council of Ministers N 1145, are used: for workers and junior service personnel, the amount of additional payment is up to 50% of the tariff rate (salary) for the main job; for engineering and technical workers and other specialists, employees of manufacturing industries and all categories of workers in non-production industries - up to 30% of the tariff rate (salary) for the main job. At the moment, its provisions regarding the establishment of the amount of additional payments can be used exclusively as methodological material. This, in particular, means that the organization (with appropriate economic justification) can introduce schemes for determining the amount of additional payment for combining professions (positions), based on the tariff rate (salary) for the combined work.
Article. “Part-time work and part-time work in a medical institution”
(S. Guliyeva)
(“Budgetary healthcare institutions: accounting and taxation”, 2008, N 12)
Thus, you need to look at all the rates and count the hours of work; increasing the volume may be easier for you, because... everything within your bet will go. At the same time, enter into an additional agreement to the contract. Part-time work - see whether these hours go beyond the scope of your main job or not. - if you don’t stay overtime, then this is a combination. If you stay, it’s a part-time job. This is important for time tracking.
received
fee 27%
Hello!
Alexander
If you work part-time, you enter into an employment contract, and this requires your consent to conclude it. The same applies to the expansion of the area and the increase in the volume of work.
Article 60.1. Part-time work
An employee has the right to enter into employment contracts to perform other regular paid work in his free time from his main job with the same employer (internal part-time job) and (or) with another employer (external part-time job).
The specifics of regulating the labor of persons working part-time are determined by Chapter 44 of this Code.
Article 60.2. Combination of professions (positions). Expanding service areas, increasing the volume of work. Fulfilling the duties of a temporarily absent employee without release from work specified in the employment contract
With the written consent of the employee, he may be entrusted with performing, during the established duration of the working day (shift), along with the work specified in the employment contract, additional work in a different or the same profession (position) for additional pay (Article 151 of this Code).
Additional work assigned to an employee in another profession (position) can be carried out by combining professions (positions). Additional work assigned to an employee in the same profession (position) can be carried out by expanding service areas and increasing the volume of work. To perform the duties of a temporarily absent employee without release from work specified in the employment contract, the employee may be assigned additional work in either a different or the same profession (position).
The period during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee.
The employee has the right to refuse to perform additional work ahead of schedule, and the employer has the right to cancel the order to perform it ahead of schedule, warning the other party about this in writing no later than three working days.
Should I require additional payment for increasing the volume of work?
Alexander
if the volume of work increases, you have the right to demand additional payment based on Article 151 of the Labor Code, the amount of which you agree with the employer in the agreement
The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of this Code).
How will this amount of work affect vacation pay?
Alexander
the size will increase
2. To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. Such payments include:
a) wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;
b) wages accrued to the employee for work performed at piece rates;
c) wages accrued to the employee for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;
d) wages paid in non-monetary form;
e) monetary remuneration (salary) accrued for hours worked to persons holding government positions in the Russian Federation, government positions in constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials of local government, members of election commissions operating on a permanent basis;
f) salary accrued to municipal employees for time worked;
g) fees accrued in editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;
h) wages accrued to teachers of professional educational organizations for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;
i) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;
j) allowances and surcharges to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, brigade management and others;
k) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;
l) remuneration for performing the functions of a class teacher to teaching staff of state and municipal educational organizations;
m) bonuses and rewards provided for by the remuneration system;
o) other types of wage payments applicable to the relevant employer.
Decree of the Government of the Russian Federation of December 24, 2007 N 922 (as amended on October 15, 2014) “On the specifics of the procedure for calculating average wages” (ConsultantPlus)
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fee 46%
Hello!
In my opinion, there is no difference in wages according to the 1+0.5 or 1.5 scheme. In any case, with full working hours.
And the scheme used is 1+0.5 administration with a monthly contract, in my opinion, for two reasons:
1. if a new employee appears to fill a vacant position, they will hire him from the beginning of the month, and they simply will not enter into a part-time contract with you (they will not ask you to write an application), that is, they will not have to deal with your dismissal at 0.5 rates.
2. When paid in proportion to the time worked, this is a saving in the wage fund, hence the source of bonuses (material assistance) for the administration. accounting, economists.
payment in proportion to the time worked. E
Alexander
In this case, there should be more than just part-time work. and part-time work should be established for part-time work.
Do I have the right to refuse duties over 1 rate?
Alexander
At the end of the month, you may not write an application for a part-time job for the next month, therefore no one can force you to do additional work.
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I agree with my colleagues, but there are special features for medical workers.
In accordance with the RESOLUTION of the Ministry of Labor of the Russian Federation dated June 30, 2003 N 41 “ON THE FEATURES OF WORK ON COMBATING PEDAGOGICAL, MEDICAL, PHARMACEUTICAL WORKERS AND CULTURAL WORKERS” (clause 2) are not considered part-time and do not requireconclusion (registration) of an employment contract the following types of work:
g) work without holding a full-time position in the same institution or another organization, including the performance by teaching staff of educational institutions of duties in managing offices, laboratories and departments, teaching work of managers and other employees
educational institutions, management of subject and cycle commissions,
work on management of industrial training and practice of students and others
students, duty of medical workers in excess of the monthly worker norm
time according to schedule, etc..
Thus, you are not required to enter into monthly contracts. Additional payment for work in excess of the monthly working hours according to the schedule should be made in proportion to the actual time worked.
Good luck to you!
slave mode time ped slave withslave mode time ped slave withwill accommodate.docx will accommodate.docx
Dear Alexander. This everyday formulation of “one and a half rates” constantly causes confusion. The Labor Code talks about two options for work for which you can get more salary. The first option is a combination (Article 60-2 and 151 of the Labor Code). In such a situation, you perform additional duties on days and times according to your schedule. Depending on what rate the money for additional payment is taken from, this can be either a combination (if the job titles are different), or an increase in volumes (if also from the rate of the doctor on duty). In this case, an order is issued with your consent. But the payment can be less or more than half-time (depending on the amount of additional work and, most importantly, as agreed with the head of the department). The second option is internal part-time work. Then a second employment contract and an employment order must be drawn up, and the termination must be formalized by dismissal, but this work must be performed in free time from the main job (Articles 282-288 of the Labor Code). Payment is based on the rate at which you will be registered in proportion to the time worked. More than half will not work and you will have to work longer (your own hours + another half). Vacation pay is calculated from accrued salary. To transfer to 1.5 rates is simply to arrange a combination or part-time job for a longer period than 1 month. Doesn't affect salary. In general, in accordance with the “Effective Contract” system, the salaries of medical workers should be increased by reducing staffing levels with the same volume of the wage fund for the medical institution. Apparently this has not yet reached your institution. As for duty. If we are talking about duty at home, then see Article 350 of the Labor Code. It says, in particular, that even such duty can only be voluntary. If you work for 1 rate, then you do not have the right to be scheduled for a month more than the standard hours, which for medical workers is 36 or less per week, depending on working conditions. Overtime (Article 99 of the Labor Code) and employment on your day off according to the schedule (if not part-time) or holiday (listed in Article 112 of the Labor Code) with additional pay (Articles 152, 153 of the Labor Code)
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A part-time employment contract is often drawn up by employers for positions that do not require constant presence at the workplace. Find out how to correctly draw up a document if an employee works several days a week or several hours every day, download sample documents
From this article you will learn:
In what cases is a part-time employment contract drawn up?
Art. 93 of the Labor Code of the Russian Federation provides for the possibility of employing employees at 0.5 rates. There are part-time and part-time work. In the first case, the employee works only a few days a week, and in the second, half a working day.
It is worth noting that Art. 93 of the Labor Code of the Russian Federation applies not only to the rate of 0.5, but also to 0.25, 0.75 and others. That is, for all cases when the presence of an employee on site for the entire working day (week) is not required.
The conclusion of such a contract is possible only with the consent of both parties: the employer and the employee. Any of the parties can initiate the conclusion, but it is illegal to force someone to sign an employment contract at 0.5 rates.
Please note that it is possible not only to enter into a new part-time contract, but also, with the consent of both parties, to make changes to an existing contract. An additional agreement with new conditions is issued to an existing contract. The changes made can be either permanent or temporary. This should be indicated in the text of the document.
There are situations when the employer does not have the right to refuse a transfer to the 0.5 rate in the employment contract. For example:
- pregnant women;
- parent (guardian) of a child under 14 years of age;
- parent (guardian) of a disabled child under 18 years of age;
- an employee caring for a sick family member (if there is a medical certificate).
In all cases where the employee’s rate differs from one, remuneration is made in proportion to the time worked. However, the rules for calculating annual leave do not change.
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Kinds
There are two types of employment contracts at 0.5 rates. In this case, the criterion for delimitation is the term of the document. Depending on the specifics of the position, the work process and the needs of the parties, the contract can be signed for a specific period or without specifying the period of work.
If we are talking about fulfilling a certain volume, or work for a specific period, then the contract is concluded for a fixed-term period. The opposite situation leads to the signing of an open-ended contract.
Place of work in the employment contract. Four ideal formulations
If you incorrectly indicate the place of work in your employment contract or do not write it at all, the State Labor Inspectorate will fine you one hundred thousand. If you describe this condition in too much detail, you will not be able to move the employee to another department. To make your life easier, use the four ideal formulations that were prepared for you in the HR Director’s Handbook magazine.
Regardless of the type, the document should include standard sections:
- basic provisions;
- subject of the agreement;
- rights and obligations of the parties;
- liability of the parties;
- Force Majeure;
- details of the parties.
Depending on the specifics of the enterprise, these sections may be supplemented.
It is prohibited to include in the contract conditions that deliberately worsen the position of personnel in relation to legal norms. Such clauses should be excluded from the text or replaced with legal ones. Otherwise they are not applicable.
Urgent
The conclusion of a fixed-term employment contract is regulated by Articles 58 and 59 of the Labor Code of the Russian Federation, its maximum term is 5 years. At the same time, the employer must have compelling reasons to sign such a document. The conclusion of a fixed-term employment contract for part-time work is permitted in cases where it cannot be concluded for an indefinite period. If there are no legal grounds for this type of contract, the court will recognize it as unlimited.
Grounds for signing a fixed-term contract (Article 59 of the Labor Code of the Russian Federation):
- replacing a temporarily absent employee;
- temporary work;
- seasonal work;
- work abroad;
- performing work that is not typical for the company (repair, reconstruction, etc.);
- practice, industrial training, etc.
It is important to correctly indicate the term of labor in the contract. It can be described in the text either by a specific date, if it is possible to determine it, or by the occurrence of an event (the end of the season, the return to work of the main employee, etc.).
Meets the requirements of the professional standard “Human Resources Management Specialist”, for completion - a certificate of advanced training. The training materials are presented in the format of visual notes with video lectures by experts, accompanied by ready-made document templates that you can download and keep for your work.
Indefinite
If an open-ended contract was initially signed at a full rate, then during the course of activity the rate may be changed. To do this, it is necessary to obtain the consent of the employee and issue an additional agreement with new conditions. In this case, the agreement may indicate the period of its validity. Upon the arrival of the agreed date, the main text of the contract resumes.
With the help of an additional agreement, a permanent contract cannot be made fixed-term.
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So that you do not waste time creating the ideal employment contract, we have analyzed the standard form and eliminated all unnecessary things. “Live” pictures will help you compare the wording of the standard agreement that suits you and the one that the Government has developed for microenterprises. Get your ideal contract in the HR Directory magazine.
How to draw up an employment contract for 0.5 wages
Part-time working hours must be reflected in the employment contract.
The contract is drawn up directly by an employee of the HR department or another authorized person when a citizen is employed. When applying to the HR department, a candidate for a vacant position presents the following documents (Article 65 of the Labor Code of the Russian Federation):
- passport;
- SNILS;
- work book (if the work is not the first for the employee);
- military ID;
- documents on education (if requirements for the level of education are presented);
- other documents required by law.
Even before signing the document, the employee must be familiar with the company's LNA, collective agreement, and job description.
To draw up this type of contract, the employer can use a standard form, making appropriate amendments to it. In the “Wages” section, it is necessary to clarify that wages are paid in proportion to the time worked. Further, in the “Work and rest schedule” section, the work schedule for a specific employee is described in detail.
Example 1. Partial work week for a rate of 0.5
The working week is three days with four days off:
- working days - Monday, Tuesday, Wednesday;
- Weekends - Thursday, Friday, Saturday, Sunday;
- Working hours Monday, Tuesday: from 9-00 to 18-00;
- Working hours: Wednesday: from 9-00 to 13-00.
Example 2. Part-time for a rate of 0.5
The working week is five days with two days off:
- working days - Monday, Tuesday, Wednesday, Thursday, Friday;
- days off - Saturday, Sunday;
- working hours - 20 hours per week;
- Working hours: Monday, Tuesday: from 9-00 to 13-00.
The agreement is drawn up in 2 copies and signed by the parties. It is considered concluded from the moment of signing or from the specified date.
