Sample memo for additional payment for increasing the amount of work

Subtleties of drawing up a memo for additional payment for increasing the amount of work: sample

Resolving issues of replacing absent employees is a common situation for many enterprises.

What documents need to be completed to pay compensation for temporary work of absent people? Or how to justify payment of compensation? This is what the article is about.

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Purpose of the service

Resolving production issues often involves replacing absent workers. The first document on the basis of which this is drawn up is the Service Note. The main purpose of writing a note is to ensure the smooth operation of the enterprise .

Let's give an example of how this can happen in reality:

The employee is sick. His duties can be performed by employees who have a slinger certificate. The Service Note must indicate the certificate number and its validity period in order to avoid violations of labor protection requirements.
The additional payment for the combination must be justified, and the Service Memo must contain all the data on the absent employee and data on the employee who will perform his work for the personnel department (they issue an order for replacement) and the wage service - for calculating additional wages (how to correctly issue memo for combining positions?).
The contents of the note must indicate the term or period during which the replacement will be carried out.

Thus, the purpose of the registration is to regulate organizational issues related to the distribution of work for those who are absent and to provide additional payment to those who will replace him.

Let us briefly clarify some issues regarding terms:

Substitution. The employee performs the duties of another employee (specialist), payment for such additional work is in the amount of the salary of the absentee or in additional payment for the difference in salaries (we talked about the rules for drawing up a memo for replacing during vacation or about its transfer, here).
Combination. In addition to his own duties, the employee also performs the work of the absentee. Management sets the amount of the surcharge as a specific amount or as a percentage of the monthly salary.
Increasing service area. Distribution of work among several employees.

Reasons for compilation and purposes of notes

This business correspondence tool is especially popular in companies where there are many departments at different levels and it is quite difficult to control everything.
But even in small enterprises people are often interested in how to write a memo correctly; The content of such a report depends on the purpose for which it is compiled. The need to write it arises if it is necessary to get a reaction to any extraordinary events. In addition, they write not only about the bad: they also make rational proposals for improving the work of the enterprise. When drawing up a “service”, follow certain rules, which will be discussed below.

Any employee has the right to write a service letter. Usually there are always two parts. In the first, management is notified of any fact or incident, and in the second, requests, proposals, and any other requests from the employee to a superior colleague are contained.

It’s worth taking hold of the handle if:

violations were committed that caused any unforeseen actions or that could lead to them;
management intervention is necessary, for example, there are not enough material and technical resources to complete a project;
one of the employees did not show up for work or showed up under the influence of drugs/toxic/alcohol;
there was a proposal to reward certain employees for outstanding results or other achievements;
it is necessary to send someone on a business trip;
it is required to call the employee back from vacation or a legal day off;
any other situation on which a decision cannot be made without a leader.

The service report can serve as proof of the fact that the employee responded properly to the problem he discovered in the enterprise’s activities. Drawing up a report is not a right, but a responsibility of a specific specialist. It confirms the fact that the employee was not inactive, but took the necessary measures: he informed his superiors and promptly made decisions on the problem.

Grounds for additional payment to an employee

The basis for processing documents for additional payment may be for various reasons, for example:

The need to increase output and the associated increased volume of work.
Temporary absence of an employee due to illness or vacation.
Changing the technology of a production process that requires additional labor costs.
Expansion of the service sector due to production needs.

According to Art. 60.2 of the Labor Code of the Russian Federation, combination of professions and additional work outside the scope of the employment contract is carried out only with the written consent of the employee.

For example, the basis may be a statement from an employee who agrees to perform additional work . If necessary, the documents must be accompanied by information that the employee has received the necessary safety instructions or completed the necessary training.

When registering, the amount of additional work and the amount of payment must be agreed upon and documented. For example, this may be the quantitative value of additional parts that must be produced per shift according to the order.

Calculation of additional payment for replacing a temporarily absent employee

An additional payment for replacing a temporarily absent employee is the main type of remuneration for an employee who will replace an absent colleague. Let's figure out how to correctly arrange the allowance and how to set the size. Let's look at examples of accruals for different situations.

The provision of human resources is a problem in all areas of activity. Not only is it difficult to find a decent specialist, but also the main employee may be absent for a long time.

For example, in the summer, when the busy holiday season begins, the enterprise begins to have widespread holidays and business becomes difficult. In addition, any employee can get sick.

It's good if the cold ends in one or two weeks. But situations are different.

There are many reasons for employees being absent from work. But the company's activities should not suffer. Therefore, it is important for the employer to take care of the duties of absentees. It is not enough to arbitrarily assign responsibilities to a subordinate; you need to pay for the work above the norm.

Categories of substitutions

In the activities of Russian organizations, three methods are most often used:

A temporary transfer of a specialist to another job is arranged. In this case, the employee will not perform his direct duties. His responsibilities will include working at his new place of work. For example, during the vacation of the head of the quality control department, one of the specialists was transferred to his position. The specialist will be given an additional payment for substituting during the boss's vacation.
Temporary combination of positions or professions. At the same time, during working hours the employee will perform his previous duties and assigned ones. For example, a payroll accountant will double as a cashier while a key employee is ill.
Expanding service areas or increasing the scope of work. The employee undertakes to perform during the working day the duties corresponding to his main position, but to a significantly greater extent. For example, the organization has three personnel officers. During the vacation of one personnel employee, his duties can be divided between the two remaining specialists.

At the same time, it is important to properly arrange and pay for each option.

Remuneration and registration of temporary transfer

A temporary transfer to another position is issued if the salary for the job being replaced is higher. The method is popular when filling leadership positions. When transferring to a higher-paid position, the salary for the new position is assigned. It is unlawful to indicate in personnel documentation the wording “with additional payment of the difference between salaries” and similar phrases.

For example, a personnel officer receives a salary of 30,000 rubles. And the head of the personnel department - 50,000 rubles. Consequently, when transferred to the position of head of the personnel department, a simple personnel officer will be assigned a salary of 50,000 rubles.

But a subordinate can be transferred to a position paid lower than at the main place of work. Then keep in mind that during a temporary transfer to another position, the level of remuneration cannot be lower than the average salary at the main place (Article 182 of the Labor Code of the Russian Federation).

When making a transfer, prepare the following personnel documents:

Additional agreement to the employment contract. A transfer is not possible without the employee's consent. The additional agreement must specify the terms of payment. The amount is determined by agreement of the parties, but it cannot be lower than the average salary for the main position.
Order for temporary transfer in form No. T-5.
Job descriptions and responsibilities for the new position. It is permissible to specify responsibilities in an additional agreement for temporary transfer.

Combining professions and increasing the volume of work

If the employer decides to increase the volume of work or assign responsibilities for filling another position to a subordinate, then three mandatory actions must be performed.

1. Offer additional work and obtain the employee’s written consent. Without official consent, an employee cannot be forced to work additionally. But there are exceptions. If the employment contract provides for the possibility of substitution, then special permission is required.

Sample proposal for additional work

2. Agree on the amount of payment. Labor legislation does not provide for restrictions on replacement pay. There is no minimum or maximum pay level. The amount of additional payment is determined by agreement.

3. Prepare personnel and administrative documents. Since the volume of work and remuneration are essential conditions of the labor relationship, it is necessary to consolidate the changes. Prepare an additional agreement to the employment contract. As well as an order to assign duties.

During the period of replacement work, the employee is not relieved of his main duties.

About the amount of additional payments for replacement

The amount of additional payment is not limited. The specific amount is established by agreement between the employer and the subordinate performer. It is permissible to establish an additional payment for replacement as a percentage of the official salary. Or fix the premium in absolute value - a fixed amount.

Example No. 1. Additional payment as a percentage.

In a small company, the director can replace personnel; the additional payment for the combination is set by the director himself. The replacement order establishes an additional payment of 10% of the director’s official salary for a fully worked month. Salary - 50,000 rubles. The month has been completely worked out.

Calculation: 50,000 × 10% = 5,000 rubles - the amount of additional payment for replacing the duties of a personnel officer.

Example No. 2. Additional payment in a fixed amount.

The accountant is given a bonus of 10,000 rubles for a fully worked month. For 15 days out of 21 working days, the amount of additional payment for replacement will be:

10,000 / 21 × 15 = 7142.86 rubles.

The additional payment is subject to personal income tax and insurance premiums in the general manner. The amounts can be taken into account in the wage fund when calculating income tax.

Content

General requirements for the content of the note:

From whom does the Service Note on surcharge come from and to whom is it addressed?
Justification for additional payment: the employee’s absence is temporary or long-term, an increase in the volume of work or other aspects.
Information about employees who are entrusted with additional work.
Proposals for the amount of additional payment.
Complete information about employees associated with the replacement.

Read more about what a memo is here, and from this article you will learn about the rules for preparing memos according to GOST, as well as what are the requirements for their writing and appearance.

Basic rules for writing a memo

There is no legally established concept of “Internal Memo”, and therefore there is no strictly established form for writing it. Each employee can compose it in free form or according to a template developed and approved by the enterprise.

You can write a document either by hand or print it on a computer, but in both cases it must contain the “living” signature of the author. Sometimes heads of organizations require that internal memos be written on letterhead and must be certified by the signatures of responsible persons. Usually this document is written in one copy, but if necessary, you can make a copy of it.

The main requirement is that the note must always contain information

about the name of the enterprise,
the date of its preparation,
the employee who writes the note,
the official to whom she is sent.

Also, the note must clearly indicate the specific problem and possible ways to solve it.

If a memo is written by an ordinary employee, then it is advisable to have it certified by the head of the department, who thus indicates that he is familiar with the problem and agrees with the proposed options for eliminating it.

After writing, the memo must be registered in the internal documents log so that its traces are not lost in the document flow.

Despite the fact that the note does not have a unified template, from the point of view of office work, the design is quite standard.

In the upper right corner of the document, you should first indicate the addressee: to whom it is sent (position, full name of the company, last name, first name, patronymic of the employee). Then, in the same way, you need to enter information about the employee who is the author of the note.
Next, on the right, you should enter the name of the document, as well as the date of its preparation and the internal document flow number. Here you must indicate the locality in which the enterprise whose employee is writing the note is registered.
After this, you should briefly title the document (i.e., briefly outline the problem to which it is devoted).
The second part of the note should be devoted to the essence of the problem. It must be described in detail, indicating other officials who are involved in it. Further in the note you need to offer options for resolving the issue that has arisen.

In conclusion, the note must be signed by the author (with a mandatory transcript of the signature) and, if necessary, submitted to the head of the department for approval.

We invite you to read: Explanatory note about an error in work: sample

How to write correctly?

Document execution An official memo must meet certain requirements. An example would be the following list:

A competent and consistent presentation of the essence of the replacement issue.
Competent and understandable text.
Full content of information for the manager to make a decision.
A complete set of parameters for design-related services.
Necessary approvals, if required for substitution.

Drawing up a document for combining positions

Director of GMZ-2 Semenov S.S. from the head of workshop No. 3 Petrov P.P.

I ask you to consider the issue of additional payment for expanding the service area to the repair foreman of workshop No. 4 Sidorov S.S., personnel number 12345, during the work leave according to the schedule of the repair foreman for ventilation equipment of workshop No. 4 Ivanova I.I., personnel number 98765 from 12.03. 2018 to 03/23/23018 inclusive.

I propose to set the amount of the additional payment at 50% of Ivanov I.I.’s salary.

Signature __________P.P. Petrov. Date ___________

Some aspects of this example are discussed in the next section.

Shelf life

Any documentation directly related to the activities of an enterprise or commercial organization has a shelf life. In accordance with such departmental regulatory document as the List of standard management archival documents generated in the process of activities of state bodies, local governments and commercial organizations, indicating their storage periods (the document was approved by the administrative act of the Ministry of Culture of Russia - order No. 558 of 08.25.2010) it is necessary ensure that forms in C3 form are stored for at least five years in the archives of the organization or enterprise.

The storage period for individual internal memos may be extended, but only on the basis of a decision and a confirming order from the director of the enterprise. This is done if it is recognized that there is a need to store specific records for a longer period (for example, during a lengthy trial of a case in the courts).

Management response and response

The manager's decision will be addressed to the appropriate service of the enterprise depending on his decision , for example:

To the Personnel Department and the Remuneration Department in case of a positive decision. These services will prepare an order and issue an additional payment upon completion of the replacement period.
Return to the department that issued the Service Note in case of refusal or other decision.
Delegate this issue to another employee, for example, a deputy.

We talked about how to correctly write a response to a memo here.

What kind of document is this and its types?

An internal memo is a special internal document that serves for communication between departments within an organization.

It can be compiled by all employees, but notes related to wages are most often compiled by an accountant or department heads.

There are three main types of such documents: notes related to deduction from wages, about its recalculation, and also about payment. As a rule, all of them are addressed to management, which makes decisions about certain changes.

How to apply for an additional payment for increasing the volume of work

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Additional work, in accordance with fairness and in accordance with the Labor Code, requires appropriate payment. However, you cannot simply ask an employee to perform unnecessary functions and give him money for it. The process takes place in several stages:

The employee writes a statement in which he agrees to combine positions and indicates the amount of additional payment.
An additional payment is received from the head of the department for an increase in the amount of work for this employee.
The head of the organization issues an order assigning him new responsibilities.

We will look in detail at how to do all this.

The legislative framework

Each employee knows what and to what extent he must perform for the established salary. The more a pieceworker does, the more he earns. Therefore, he can enthusiastically exceed the norm, knowing that this will increase his income. With time workers the situation is more complicated.

They know exactly how much they earn in a certain time. Therefore, for the same money they will not take on extra responsibilities - it is simply unprofitable. In accordance with Articles 60.2 and 151 of the Labor Code of the Russian Federation, combining professions is possible only with the written consent of the employee.

This usually occurs if another employee is temporarily absent. If an outsider is hired to take his place, a fixed-term employment contract is concluded with him (see Article 59 of the Labor Code of the Russian Federation). But if the scope of responsibilities is small, you can assign them to a colleague. And if you use a sample order for additional payment for additional work, you don’t have to enter into an extra employment contract.

Memo on the employee’s absence from the workplace: how to write it correctly

After this, it is necessary to tell a narrative about the event that occurred. This should include the date and time when it was discovered that the employee did not show up at his place, the total duration of absence, the name of the department in which he worked, personal data.

Next, it is necessary to outline the measures that the writer of the report took to find out the current location of the employee. For example, here you can write that calls were made to a mobile phone, landline phone, letters were sent to e-mail, etc.

How to write a statement and memo

The application should be addressed to the head of the organization. It is necessary to reflect the following points:

Request to expand the service area or transfer additional functions.
The reason why this needs to be done. You can identify both circumstances that have arisen in the organization (for example, a colleague going on maternity leave) and your own capabilities.
The period within which the employee agrees to perform extra work.
The amount of additional payment he wants to receive for it.

Having received such a document and agreed to the terms, the manager puts the appropriate mark at the bottom with his signature.

In a memo, the head of the unit needs to state the same thing, only on his own behalf. There is no need to agree on it. A positive response will be an order from the manager to entrust these functions to that same employee.

We arrange a combination of positions: a cheat sheet for a personnel officer

No matter how strong the spirit of camaraderie and mutual assistance is in the company, almost always when asking a colleague for help, an employee formally has the right to say: “This is not my job.” It’s a completely different matter if the expansion of functionality is formalized. In the Rabota.ru material you will find step-by-step instructions for completing the combination and a warning about possible problems.

Combining positions often becomes inevitable to replace an important employee who has gone on vacation, especially maternity leave. It can also be useful for survival in difficult times for a company, especially in conditions of labor shortage. How to arrange a combination correctly?

Sample order for additional payment for increasing the volume of work

In the order, the manager provides the following information:

Its number, date and place of publication.
A name that reflects the essence.
Legislative grounds.
The essence (repeats what the employee has already written in the application and his immediate superior - in the office).
Documentary grounds. Here, in addition to the above papers, it is necessary to mention an additional agreement to the employment contract with the employee.
Signature.

At the bottom of the document, the employee who received new functions and additional payment for them confirms with his signature that he has read the text.

The sample order to increase the volume of work for the same position is practically the same. Only the reasons and time frames will change.

Source of the article: https://ppt.ru/forms/rabota/doplata-za-uvelichenie-raboty

How to apply?

You can draw up a salary memo either electronically or in paper form. In the latter case, immediately after compilation, it should be registered in a special journal for registering official notes.

It indicates the author of the note, its recipient, number, and the date of preparation. In addition, very often its brief content is indicated, for example, “a note on increasing wages to manager Ivanov I. I.” When using the electronic version, the document is registered in the program automatically.

Increasing the scope of work in accordance with the Labor Code of the Russian Federation

Increasing the volume of work involves assigning an employee work in his own specialization. It is assumed that this work is not specified in the original employment contract. The procedure is regulated by Article 60.2 of the Labor Code of the Russian Federation. Additional load is assigned if the following conditions are met:

No separation from core activities.
Performing duties within the standard working hours (based on Part 1 of Article 60.2 of the Labor Code of the Russian Federation).

Article 60.2 of the Labor Code of the Russian Federation stipulates additional conditions for increasing the scope of work:

Obtaining written consent from the employee.
Carrying out activities in another or original position.
The manager is obliged to pay the employee extra for additional assignments.

An increase in the scope of work is introduced based on the worker’s application.

IMPORTANT! The employer needs to know what exactly is meant by an increase in the volume of work. As part of this procedure, the manager can assign an employee work performed within the boundaries of his position, the volume of which is greater than standard. If the worker is assigned another job, the design will be slightly different. For example, in case of internal part-time work, the employer needs to draw up an additional employment contract.

Rules for registration of additional work

In order to correctly process the additional payment, you need to correctly document the increase in the scope of work. Each stage involves drawing up a corresponding document.

Application for increasing the scope of work

The application is drawn up in a standard form: “header”, title, text itself, date and signature. Let's take a closer look at the list of information that needs to be included in the document:

Manager's position and place of work.
Full name of the head.
The employee's position and full name.
Title of the application (“on consent to perform the work”).
Request for an increase in the scope of responsibilities.
Content and scope of work, duration of their implementation.
Amount of surcharge.

At the end of the application there must be the position of the manager and his signature.

Service memo

Based on the application, a memo is drawn up. It is sent from the head of the company to the director. Let's consider the information that needs to be mentioned in the memo:

The title of the manager's position, his full name, and the name of the company.
The employee's position and full name.
Document's name.
A request to assign additional work to an employee and its justification (for example, one of the employees going on vacation).
A request for additional payment in the established amount.
The position of the sender of the note and his signature.

The form of the memo is also not established by law.

Order on the introduction of work and additional agreement

After receiving consent from the employee, an agreement should be drawn up, which is attached to the employment contract. The document contains the following information:

The content of the work.
The period of its introduction.
Amount of surcharge.

Based on this agreement, an order is drawn up. It contains the following data:

Name of the organization.
The name of the document and its number.
Date of preparation.
An order to assign additional work with reference to the relevant articles of the Labor Code of the Russian Federation (in particular, articles 60.2, 151).
Manager's signature.

The employee must be familiarized with the order and signed. Without this, the document will not be valid.

Application to replace an employee during vacation: sample, example – Case

When going on vacation while you are away, a replacement may be required. The duties of the person who went on vacation will be performed by another employee.

There are different methods of replacement: temporary, combining positions, increasing the volume of tasks. The employer assigns the duties of the temporarily absent person to another employee.

Step-by-step algorithm for replacing a temporarily absent employee during vacation under the Labor Code of the Russian Federation + sample documents

An integral part of the labor process is employee leave. But the company’s activities should not stop in the absence of any specialist.

At such moments, the employer asks the question of organizing a replacement during the worker’s vacation in accordance with the norms of the Labor Code.

How to assign the functions of a temporarily absent employee under the Labor Code of the Russian Federation?

Current legislation provides for several options for performing the functions of a temporarily absent specialist in connection with vacation:

without exemption from the main type of activity;
temporary transfer (relocation);
part-time job

When combining or expanding the range of responsibilities of an employee, the company's internal resources are used.

Article 60.2 of the Labor Code of the Russian Federation allows the work specified in the employment contract to be performed during the day in another or similar position for additional financial remuneration.

The duration of performance of additional functions and their content are determined by the employer with the written consent of the employee.

If a positive response is not received from the employee, the manager has the right to unilaterally transfer the subordinate to another position for a period of no more than 30 days.

This possibility must be specified in the employment contract. In addition, without the consent of the deputy, substitution is allowed in some situations: natural or man-made disasters, industrial accidents, natural disasters, epidemics.

When drawing up an agreement, the amount of remuneration is established in a fixed amount or as a percentage of the salary (Article 151 of the Labor Code of the Russian Federation), as well as the content and scope of work, the deadline for completing additional work.

If the replacement period cannot be determined, then a specific date is not specified in the agreement; it is enough to record the phrase: “until the absent specialist returns from vacation to work.”

Information about temporary replacement for the period of annual leave is not entered into the work book.

The signed document is the basis for issuing an order on temporary performance of duties. There is no unified form of the document; it is drawn up in any form.

Sometimes the package of documents for replacement is supplemented with an agreement on full financial liability.

How to draw up a memo assigning responsibilities?

The document is drawn up in any form addressed to the head of the enterprise. The compiler of the note is the head of the structural unit.

To give the form an official tone, you must be guided by the provisions of GOST R 6.30-2003.

The note must indicate the name of the organization, the addressee and author of the letter, the date and a detailed description of the situation in which replacement is necessary, the redistribution of responsibilities between colleagues due to absence due to vacation, and the signature of the applicant.

The head of the company puts his resolution on the note.

The number of positions filled is not limited by law. There are only restrictions prohibiting the filling of certain categories of positions: chief accountant of the bank and head of the enterprise.

Download a memo on the assignment of responsibilities - sample.

This is what the sample looks like:

Filling out an application for consent to combine positions

Consent is a statement that is written in free form if the company does not have an approved sample of such a document.
The form indicates the addressee (name of the company and its manager) and the applicant (employee).
After the word “application”, it is indicated when and by whom the possibility of combining was offered, awareness of the working hours and additional payment.
It is stated that the applicant agrees with the changing working conditions, his personal signature and date are affixed.

How to determine the amount of surcharge?

The amount of additional payment is determined, as a rule, on the basis of an oral agreement between the employer and employee. The legality of the agreement between participants in the labor process is established by part 2 of article 151 of the Labor Code of the Russian Federation. When calculating the amount, the following factors are taken into account:

Content and scope of new responsibilities (Article 151 of the Labor Code of the Russian Federation).
Qualification of the employee, complexity of the work, volume of work and its conditions (Articles 129, 132 of the Labor Code of the Russian Federation).
The obligation to introduce equal pay for work of equal value (paragraph 6, part 2, article 22 of the Labor Code of the Russian Federation).

The surcharge can be entered either as a flat amount or as a percentage. The law is silent on the exact amount of (minimum/maximum) remuneration.

How to remove additional payment for increasing the volume of work?

To remove the additional payment, you need to remove the employee’s responsibilities for performing the assigned work. The manager needs to issue an order to stop accrual of remuneration. Based on this document, the accounting department stops payments.

IMPORTANT! The increase in the scope of work can be stopped after the deadline for its introduction has expired. For example, an employee is assigned additional responsibilities for the period from June 1 to June 20. Payments stop on June 21. The manager must draw up an order in any case.

The increase in the scope of work may be terminated early. The formalization of this depends on whose initiative the termination of the previous agreement occurred. If this is the initiative of the worker, then a statement is drawn up, if the initiative of the employer is a notification, which must be familiarized to the employee against signature. The document is sent to the interested party three days before the load is reduced. For example, if it is expected that the employee’s duties will be removed on July 23, the application must be sent on July 20.

Additional questions

Is information about the increased workload entered into the employee’s work book? No, you do not need to provide any additional information. This is relevant even if the employee combines several positions at once.

Is it possible to introduce an increase in the scope of work without additional payment? This is only possible if the corresponding provision is contained in the employee’s job description. For example, the document may indicate that the employee must perform the functions of an employee going on vacation without receiving remuneration. In this case, the absence of additional payments will be completely legal. This is due to the fact that the employee will perform work within the framework of the concluded contract. The corresponding rule is in the Letter of the Ministry of Health and Social Development dated March 12, 2012 No. 22-2-8970.

IMPORTANT! If the job description does not oblige the employee to completely replace an absent employee, a partial additional payment may be established.

Employer's liability for lack of payments

The employer, unless otherwise provided by law, is obliged to pay additional payments to employees. If he does not do this, he can be brought to administrative responsibility. In particular, the employer is issued a fine in the amount of 1,000-5,000 rubles. The amount of the fine is established by Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

How to hold an employer accountable? You can contact the labor inspectorate. Upon the employee's application, the company is checked. An alternative option is to file a claim in court. The second option is more preferable. When contacting the labor inspectorate, you need to understand that the inspection will not be carried out immediately. As a rule, it is carried out within a month. During this period, the conflict that has arisen may no longer be relevant. Moreover, it is quite difficult to detect an offense during an audit.

Source of the article: https://assistentus.ru/oplata-truda/doplata-za-uvelichenie-obema-rabot/