In 2021, changes are planned to the Labor Code for Russians. And this is already a known fact. What will change? What salaries await workers in the Russian Federation, how will
benefits change in 2021, what will change for foreign citizens who get a job in Russia? What will the minimum wage be?
Experts recently made a statement that the authorities are not planning any special changes in labor legislation from 2021. You should not think that there will be no innovations in the labor system of the Russian Federation at all, because today it is already known about changes in the minimum wage, registration of travel expenses or sick leave, which are worth discussing. So, what changes to the labor code will occur in 2021 were told by experts from the website www.glavbukh.ru.
Another thing is that Russians will not have to get used to serious innovations in this field of activity.
Major changes to labor legislation
READ ON THE TOPIC:
From January 1, 2021, the minimum wage will increase to 9.5 thousand rubles.
First, it is necessary to emphasize that not so long ago the authorities already changed the Labor Code of Russia, which led to the restriction of agency labor for institutions that have not been accredited.
And today they decided to change the minimum wage for the population, improve accounting documents for office work, introduce new tax payments for workers in enterprises, and also increase the minimum wage.
Particular attention should be paid to the last point, because two years ago, Olga Golodets, a representative of the government’s social block, stated that this figure should reach 8,800 rubles. However, subsequently the government encountered difficulties, so today it is impossible to say for sure that the minimum wage will reach the established level.
Individual entrepreneurs, who make contributions to the state treasury based on this indicator, were happy about this news, but for representatives of the public sector, it became bad, because talking about a significant increase in wages in such a situation is pointless.
First of all, changes to the Labor Code of the Russian Federation from January 1, 2021 affect the procedure for drawing up employment contracts and establish a new salary for employees and their benefits.
READ ON THE TOPIC:
The amount of insurance premiums for entrepreneurs will be frozen for 3 years.
Rates in 2021 In addition to increasing the minimum wage, the State Duma will consider projects to amend the Labor Code from January 1, 2021 in terms of mandatory annual indexation of wages and vacations, as well as the abolition of work books. Here are the changes to the Labor Code of the Russian Federation from January 1, 2018 with comments.
What was the difficulty and why did the Constitutional Court of the Russian Federation intervene?
This model was unfair for the following reasons:
Payment for overtime hours applied exclusively to the salary portion. If wages were divided into bonuses and salary, the average hour of work was calculated only from the salary. It is not uncommon for conditions when an employee’s income could be in the following proportion: 60% salary and 40% accrued bonus part of the salary. Now the court has found this provision to be inconsistent with the basic law of fair wages. Overtime calculation now covers all income earned by the employee for the month.
What will change in salaries from 2021
Changes in the Labor Code of the Russian Federation are affected by the project to increase the minimum wage from January 1, 2018. Because of this, employee salaries will increase, since they cannot be less than the minimum wage - federal or regional.
From January 1, 2021, officials plan to gradually increase the minimum wage to the subsistence level. The Ministry of Labor plans to carry out the increase in two stages:
- from January 1, 2021;
- from January 1, 2021.
According to officials’ plans, the minimum wage from January 1, 2021 will be 9,489 rubles. This is 1,689 rubles more. than now (9489 rubles – 7800 rubles).
Our Chief Accountant Program will calculate vacation pay: salaries and personnel. The service fills out a calculation note and a vacation order. Withhold personal income tax from vacation pay and calculate contributions. And then it will transfer all amounts to reports on contributions and personal income tax. Try it for free
From January 1, 2021, the minimum wage is equal to the subsistence level. Moreover, they will take the value for the second quarter of the previous year. The draft has a caveat - the minimum wage for the next year should not be less than the value that was established for the current year.
What has changed since February 16, 2021 in the wage rules
The change made last winter affected Article 131 of the Labor Code of the Russian Federation. According to the amendment, domestic employers are now allowed to pay employees not only in rubles, but also in any foreign currency. And it doesn’t matter which one: dollars, euros or any other world currency.
One way or another, Russian citizens should be aware that this amendment does not mean that any company can pay employees in foreign currency at its discretion.
The legislation makes it possible to use this rule in the only case - when an employee of a Russian company works abroad. And, when an employee of a Russian company is physically abroad, it is allowed to pay him what he earned in the currency of the state on whose territory he is located, without causing any inconvenience with currency exchange.
For workers in the Russian Federation, the legal currency for calculating wages is still the same - the Russian ruble.
About benefits from 2021
READ ON THE TOPIC:
The maximum amount of maternity benefits in 2021 will increase by 16 thousand rubles.
There will be no changes in the rules for issuing benefits in the Labor Code of the Russian Federation, however, from January 1, 2021, the calculation of benefits will change due to changes in the minimum wage.
Sick leave, children's and maternity leave must be compared with the new minimum limits. Of course, provided that the project to increase the minimum wage is accepted. Also, in 2021, the maximum amount of maternity leave will be 61,375 rubles per month, which is 3,542 rubles more than this year. The maximum amount of sick leave in 2021 will also be 61,375 rubles per month.
The Russian Ministry of Labor told Rossiyskaya Gazeta about this.
And they clarified that in order for payments for sick leave, and for pregnancy and childbirth to be maximum, you must have official earnings for 2021 of at least 755,000 (on average about 63,000 per month), and for 2016 - 718,000 (on average about 60,000 per month). If income is lower, benefits will be lower accordingly.
The increase in benefits is associated with a change in the billing period from which benefits are calculated, the Ministry of Labor explains. In 2021, benefits are calculated from earnings for 2021 and 2015, and in 2021 they will be calculated from earnings for 2021 and 2021. The amount of earnings from which insurance contributions are paid to the Social Insurance Fund of Russia is indexed annually.
Maternity leave lasts 140 days by law, and it is for this that a woman can receive 61,375 rubles per month or a total of 282 thousand rubles. If the pregnancy is multiple or has complications, the maternity period will be extended and, accordingly, the woman will receive a larger payment.
After 140 days, a woman has the right to take parental leave with the payment of a monthly child care allowance. Its maximum amount in 2021 will be 24,503 rubles for working women, the Ministry of Labor said.
If a woman was in an employment relationship in 2021 and 2021, but did not work because she was on leave to care for a previous child, or worked but received a salary of the minimum wage or less, she will be entitled to a minimum benefit: for pregnancy and maternity in general 35,921 rubles, child care - 3,120 rubles per month.
The Ministry of Labor draws attention to the fact that only officially employed Russians will be able to receive benefits in these amounts. Women who have not officially worked receive social benefits through the social security authorities in the event of the birth of a child.
The amount of maternity and sick leave will change in 2021
Payroll taxation
The Tax Code establishes that if an employee receives income for performing work duties, then such payments must be subject to personal income tax. In this case, the obligation to calculate the tax, withhold it and pay it to the budget rests with the employer.
According to the law, there are several tax rates, but two are most often used:
- 13% – for Russian citizens;
- 30% - for foreigners, as well as those who stayed in Russia for less than 183 days per year.
The tax must be transferred to the budget the next day after the employee is paid. This does not take into account the method in which this payment was made - in cash or to a bank card. Personal income tax is transferred at the expense of the employee.
For sick leave and vacation pay, which are also part of an employee’s earnings, a different tax payment period is established. This must be done no later than the last day of the month in which the payment was made. This allows the organization not to make transfers every time, but to collect all amounts and send them in one payment at the end of the month.
Attention! The employer must also calculate insurance contributions to the funds - pension, social insurance and medical insurance - based on the amount of the employee's accrued salary. The total rate of all contributions is 30%. These amounts are transferred at the expense of the employer.
In some regions of the country, a reduced rate may be established. In addition, if the organization has workplaces with harmful or dangerous conditions, then additional contributions from 2% to 8% may be established for them.
You might be interested in:
Hiring an employee for the main job: detailed step-by-step instructions
Contributions must be transferred by the 15th day of the month following the month of salary calculation.
New benefit calculation based on the new minimum wage
As you know, in the new year a gradual increase in the minimum wage to the subsistence level begins. Consequently, wages will also increase, since the employer has no right to pay less than the federal or regional minimum wage.
The increase will occur in 2 stages - in January 2021 and January 2019. In January 2021, the minimum wage will be 9,489 rubles, and in January 2021 it will be equal to the subsistence level.
And since the minimum wage increases, the amount of various benefits will also increase - sick leave, children's and maternity benefits.
New rules for calculating advance payments in 2018
According to the legislation of the Russian Federation, payment must be made on one specific day, namely:
- necessarily on a working day,
- at least twice a month;
- the interval between payments should not exceed 16 calendar days;
- the salary delay can be no more than 7 calendar days;
- the duration and size are established by the collective agreement.
- It is unacceptable for the payment period to be defined as several days (for example, from the 20th to the 22nd).
These rules apply to both payments.
The amount of the advance does not depend on how long you have worked at this enterprise. Pregnancy also does not affect the timing or size of receiving an advance.
Is it possible to take vacation in advance? Remember! If the delay in payment of advance payment or wages lasts longer than 15 days, you have the right to suspend work at this enterprise until full payment is made, notifying your employer in writing in advance.
How labor inspection inspections will change from 2021
READ ON THE TOPIC:
From January 1, 2021, the minimum wage will increase.
New calculation of benefits, sick leave, and insurance contributions From January 1, 2021, the labor inspectorate will conduct scheduled inspections using checklists.
Officials have prepared 50 checklists to check employers. Each sheet contains questions on the norms of the Labor Code of the Russian Federation, as well as response measures in cases where inspectors identify violations. Such innovations (new questionnaires) will begin to be applied from January 1, 2021 to companies and entrepreneurs that have been assigned a moderate risk class by Rostrud. And from July 1, 2021, these sheets will be used when checking all employers.
Employment contracts with employees will indicate the conditions for relocating employees to seasonal work.
Another change in the Labor Code of the Russian Federation - in 2021, officials will be required to write down in employment contracts with employees the conditions for relocating employees to seasonal work.
According to the draft law, the employer now has an obligation to reimburse expenses associated with the relocation and return to the place of residence of a seasonal worker, if such conditions were included in the employment contract.
The procedure and amount of reimbursement of expenses are established in the collective agreement or other local act of the company.
How to count in a new way
Let's look at the example of calculating earnings for July. Let’s say that riding teacher Petr Petrovich Petrov works at the Allur sports school and has a salary of 40,000 rubles. Plus, he is entitled to a bonus of 10,000 rubles, but he has no regional additional payments. The production calendar suggests that July has 22 working days and 9 non-working days. Due to production needs (the school received new thoroughbred foals), Petrov had to work on July 7 and 8, that is, Saturday and Sunday. Let's calculate how much he needs to pay for these two days.
Previously, an accountant would calculate salaries like this:
Earnings for Saturday and Sunday = salary 40,000 / 22 working days in July × 2 days worked × coefficient 2 = 7272.73 rubles.
Now the basis for calculation will be salary plus bonus. It turns out the following:
Earnings for Saturday and Sunday = (salary 40,000 + bonus 10,000) / 22 working days in July × 2 days worked × coefficient 2 = 9090.90 rubles.
That is, now Petrov will receive almost 2,000 rubles more for Saturday and Sunday.
What's new in agency work and hiring foreigners
READ ON THE TOPIC:
The quota for attracting foreign workers in 2021 will decrease
. It cannot be said that the new Labor Code of the Russian Federation for 2021 also contains information about changes regarding agency labor.
Previously, business managers could create departments and send them to do work under the direction of another company, but now such a practice will be prohibited, although exceptions to the rules still remain. Exceptions apply to detective agencies, which the law allows to temporarily submit to new “owners” (under a special agreement) and affiliated firms, because here the manager can transfer personnel without providing documents to a subsidiary or parent company.
The Labor Code for 2021 also contains changes to draft laws that relate to the hiring of foreign specialists. It is strictly forbidden to hire foreign workers to sell medical products, and the Labor Code establishes the following restrictions on “foreign labor”:
While these changes are under development, they will be adopted a little later, but you need to follow the innovations, because everything can change at any moment.
New sick leave and its features
READ ON THE TOPIC:
Changes for Russians from July 1: increase in the minimum wage, “MIR”, electronic sick leave and much more
It is simply impossible to discuss changes in labor legislation in 2021 in Russia and not touch on the topic of issuing sick leave.
Today, temporary disability benefits, called sick leave, are paid from the Social Insurance Fund. The latter is formed by Russian citizens themselves, and until 2021, every person with at least eight years of experience could count on his sick leave being paid in full. However, the authorities decided that this was too much of a luxury for the population, so they amended the relevant bill, and now the length of service has increased by another year. It’s easy to guess that by 2029, in order to receive paid sick leave, a person will need to have at least 15 years of work experience, and this news does not suit anyone, because for people who just get a job, getting sick will not only be unprofitable, but also costly.
Rules for recording payments and working days
To calculate the average monthly salary, in addition to calculating the average daily income, you need to know some subtleties of calculation. The main nuance that employees should know is the payments included in the payroll. According to Resolution No. 922, the payroll includes:
- salary;
- bonus payments;
- professional and other allowances;
- other official payments by the employer.
IMPORTANT! Social payments (material assistance, compensation for food, accommodation, etc.), as well as money already received for business trips, sick leave and other periods of absence of an employee for valid reasons, are not included in the payroll.
Calculation of the average number of employees according to the rules of 2018
During the accounting process, it is worth choosing the periods to be taken into account very carefully. The legislator has provided an exhaustive list of exceptions that are not taken into account when working with the formulas discussed above:
- business trips;
- days off, preferential days off;
- sick days;
- downtime, strikes;
- unpaid vacations.
Official work for freelancers
Finally, when discussing what is new in labor legislation from January 1, 2021, it is worth talking about the fact that the authorities decided to legalize the work of freelancers, although previously they tried to fight this type of activity, explaining this by the fact that people work without employment contracts and do not think about their own future.
However, today there are a huge number of people in “free business”, and the authorities decided to think about legalizing their work by creating a special information system in electronic form that will regulate labor relations between employers and remote (including seasonal) workers. The system will have a fairly simple name “Employment Contract”.
The system will make it possible to conclude contracts remotely, as a result of which people who work as freelancers will be able to pay pension contributions and pay for health insurance services.
Thus, first of all, contracts will be concluded with seasonal workers, then with employees of entrepreneurs (individuals), because in this field of activity there is a very high percentage of people working illegally.
Based on materials from the site
glavbukh.ru
Terms of payment of salary upon dismissal
In Art. 140 of the Labor Code of the Russian Federation states that the period for calculating wages upon dismissal is the last day of work.
If the worker did not work on the day of dismissal, then the date of payment of the salary is considered to be the day that follows the day the worker’s request for payment was received.
Late payment of salary upon dismissal is punishable for the employer.
In Art. 236 of the Labor Code of the Russian Federation establishes the obligation of the company, in case of late wages, to pay the worker a compensation payment, which is equal to 1/300 of the current discount rate of the Central Bank of the Russian Federation (today the discount rate is 8.5%) for each delay.
