Economic entities engage hired personnel under labor contracts to carry out their production activities. In accordance with them, employees must perform certain labor functions, and the administration of the company must accrue and pay wages for their work. At the same time, the legislation requires that the transfer of earned funds be carried out at least 2 times a month.
Wage
The minimum wage was increased to 9,489 rubles
The minimum wage (minimum wage) from January 1, 2018 from 7,800 rubles was increased to 9,489 rubles (Federal Law of December 28, 2021 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation in terms of increasing the minimum wage to subsistence level of the working-age population"). This amount is 1,689 rubles more. (9489 rub. – 7800 rub.).
The calculation of many payments depends on the new minimum wage, including temporary disability benefits, maternity benefits, child care benefits for up to 1.5 years, as well as numerous social benefits, the amount of which is tied to the minimum wage. See “Minimum wage rate from January 1, 2021.” In this article we will also talk about the new amounts of payments calculated from the new minimum wage.
The minimum wage is established simultaneously throughout the entire territory of the Russian Federation by federal law and is mandatory for all organizations and individual entrepreneurs using hired labor. The amount of the minimum wage is regulated by Art. 1 of Federal Law No. 82-FZ of June 19, 2000 “On the minimum wage.”
The minimum wage will be gradually equalized to the subsistence level
From 2021, a gradual increase in the minimum wage to the subsistence level will begin.
The subsistence minimum is the minimum level of income that is considered necessary to ensure a certain standard of living in Russia. This is the cost of a conditional consumer basket.
The cost of living is usually established based on the results of the past period, which is why the formulation “per quarter” is used. For the second quarter of 2021, the cost of living in Russia as a whole is set at the following levels: per capita 10,329 rubles, for the working population - 11,163 rubles, pensioners - 8,506 rubles, children - 10,160 rubles.
It is planned to increase the minimum wage in two stages:
- from January 1, 2021;
- from January 1, 2021.
As a result, 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.
From January 1, 2021, the minimum wage will increase to 9,489 rubles - this is 85 percent of the subsistence level of the working population for the second quarter of 2021. It will reach one hundred percent from January 1, 2021. It is expected that in 2021 the minimum wage will be 11,598 rubles, in 2021 - 11,946 rubles. Thus, the minimum wage for 2018–2020 will increase by 53 percent.
From January 1, 2021, wages need to be increased
The Labor Code of the Russian Federation establishes a guaranteed minimum wage to which an employee has the right to claim. In accordance with Art. 133 of the Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked the required working hours during this period cannot be lower than the minimum wage
From January 1, 2021, the minimum wage will be increased to 85% of the subsistence level and will be 9,489 rubles per month. Accordingly, from January 1, 2021, an employer paying its employees the minimum wage is obliged to increase it to new values.
Sometimes the employer is also not required to adhere to the minimum wage. This is, for example, part-time work (Article 93 of the Labor Code of the Russian Federation) and part-time work (Article 284 of the Labor Code of the Russian Federation). In relation to such employees, the employer is not obliged to draw up any additional agreements in connection with an increase in the minimum wage.
In all other cases that are not directly specified in the Labor Code of the Russian Federation, employers cannot pay their employees wages below the minimum wage. Otherwise, they may be held accountable under Art. 5.27 Code of Administrative Offenses of the Russian Federation. The fine for paying wages below the minimum wage for legal entities ranges from 30,000 to 50,000 rubles. Repeated violation will increase the fine to 70,000 rubles.
Wage indexation from 2021: mandatory or not?
Many HR specialists have heard that starting from 2021, employers will be required to annually index the wages of their employees. Is it true?
Indeed, there is a bill in the State Duma that would provide for the indexation of earnings once a year in connection with rising consumer prices for goods and services. The indexation amount must not be lower than the inflation rate in a particular region. However, this bill has not yet been approved.
However, despite this, according to the Labor Code of the Russian Federation, ensuring an increase in the level of real wages already includes wage indexation in connection with rising consumer prices for goods and services. State bodies, local governments, state and municipal institutions index salaries in the manner established by labor legislation. The government has planned to index the wages of employees of federal government institutions by 4 percent: in 2021 - from January 1, in 2021 and 2021 - from October 1. Funds are provided in the federal budget.
At the same time, commercial companies and individual entrepreneurs index salaries based on collective agreements, agreements, and local regulations. If such documents do not say anything about mandatory indexation since 2018, the employer is not obliged to index earnings.
Keep in mind that the Constitutional Court of the Russian Federation in its Ruling dated November 19, 2015 No. 2618-O noted that the Labor Code of the Russian Federation does not allow an employer not related to the public sector to evade salary indexation. Indexation is aimed at ensuring an increase in the level of real salary content and its purchasing power. By its legal nature, indexation is a state guarantee of remuneration for workers and must be provided to all persons working under an employment contract. Thus, the employer should not shy away from increasing wages.
However, the legislation does not establish the exact amount of indexation. Therefore, the indexation amount is determined at the discretion of the employer, taking into account the opinion of the trade union. The employer is not required to apply the official inflation rate.
Indexation for public sector employees from January 1, 2021
Order of the Government of the Russian Federation dated December 6, 2017 No. 2716-r provides for an increase in wages for public sector employees. According to the order, from January 1, 2021, wages of workers in the public sector of the economy employed in federal institutions will be increased by 4%.
This increase applies to all federal institutions - autonomous, budgetary and state-owned. Such institutions are taken away, including institutions of the social sphere and science, forestry, hydrometeorological service, veterinary medicine, employment services and others.
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.
Special assessment of working conditions
Employers must complete a special assessment of working conditions by the end of 2018. According to Part 6 of Article 27 of the Federal Law of December 28, 2013 No. 426-FZ “On Special Assessment of Working Conditions,” all employers must, as a matter of priority, conduct a special assessment in workplaces with dangerous and harmful production factors. At all other workplaces, including office ones, it is allowed to conduct a special assessment in stages. However, the last stage must be completed no later than December 31, 2021. Thus, all companies and individual entrepreneurs that have hired employees are required to conduct a special assessment in 2021, and based on its results, indicate the class of working conditions in employment contracts
How are hourly wages implemented at the enterprise?
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How much extra will they pay for Soviet experience? To implement hourly wages, it may be necessary to hire a special person who will record the time worked by each employee.
The procedure for applying this system can be established in a special local act, which is issued by the head of the enterprise and is valid within its borders.
An order is also issued, which directly reflects the size of tariff rates for certain types of professions.
When applying this type of payment, it is necessary to take into account that this remuneration regime can only be used when it is provided for in the employment contract with a specific employee.
If the enterprise has local documents (regulations, orders) that determine the procedure for using the hourly system, then the employee must be familiar with them against signature.
There is currently no uniform minimum wage per hour. However, talk about introducing such an indicator is already being actively discussed at the legislative level.
Checks
From 2021, labor inspectors will begin coming to inspections with questionnaires
From January 1, 2021, checklists will be used during routine inspections of employers. The questionnaires contain a closed list of questions for the company. Note that at first the new rules will only affect companies that have been assigned a moderate risk class by Rostrud. And from July 1, 2021, this procedure will be extended to all employers. Reason: Decree of the Government of the Russian Federation dated September 8, 2017 No. 1084. Anyone can get acquainted with the questions and understand what exactly interests the inspectors. And the “Electronic Inspector” on the online inspection.rf website will allow you to undergo a virtual check and understand your weaknesses (Order of Rostrud dated November 10, 2017 No. 655).
How is hourly wages set out in the contract?
The contract must indicate the use of hourly wages and the size of the tariff rate.
If a regional coefficient is used in the region, this should be indicated. It is not necessary to indicate the number of hours that the employee will have to work, as well as the length of the working week.
According to the Labor Code of the Russian Federation 2021, its maximum is 40 hours. This standard applies to all employees.
The regulations on remuneration act as a local document, which is developed within one enterprise and applies to all its employees.
All employees must be familiar with this document, only then is it valid. The regulations describe in detail the procedure for calculating the duration of the period worked, calculating wages, and bonuses.
In the column that determines the total wages, you need to write the number that is obtained by multiplying the hourly rate by the number of hours the employee works on average per day.
Employment contracts
From 2021, it is planned to make another change to the Labor Code of the Russian Federation, requiring the employer to include in the employment contract a condition for moving to seasonal work, if necessary to fulfill the employee’s job duties. The Ministry of Labor has prepared the corresponding changes to the Labor Code of the Russian Federation. The document was published on regulation.gov.ru.
Changes to Article 294 of the Labor Code of the Russian Federation will affect employees who move for seasonal work to another area. They stipulate that the employment contract with a seasonal worker moving to work in another area must stipulate the conditions associated with such a move and return to the place of residence upon expiration of the contract and its early termination. If these conditions are included in the employment contract, the employer is obliged to reimburse the costs associated with the employee’s relocation from another area to the place of seasonal work and return to the place of residence. Specific amounts and procedures for reimbursement of expenses may be established by a collective agreement or local regulation, or by agreement of the parties.
Foreign workers: quotas reduced from 2021
The Government of the Russian Federation, by its Resolution No. 1467 dated December 4, 2021, approved quotas for foreign labor in organizations engaged in certain types of activities for 2021.
In particular, the quota for other land passenger transport (code 49.3), as well as road freight transport (code 49.41), was reduced from 30 to 28% of the total number of personnel. The remaining indicators remained at the 2021 level.
By January 1, employers whose number of foreign employees exceeds the new figures must correct this. Let us remind you that there is a special basis for dismissing workers in such a situation - paragraph 9 of Article 327.6 of the Labor Code of the Russian Federation.
For organizations, violating the permissible share of foreign workers can result in a fine of 800 thousand to 1 million rubles. or suspension of activities for a period of 14 to 90 days. Officials face a fine of 45 thousand to 50 thousand rubles.
It was allowed not to include provisions for issuing soap to employees in employment contracts
From June 12, 2021, Order of the Ministry of Labor of the Russian Federation dated November 23, 2017 No. 805n comes into force. They made changes to the procedure for providing workers with flushing or neutralizing agents.
Let us remind you that the standard norms for issuing and the standard for providing workers with flushing and neutralizing agents were approved by order of the Ministry of Health and Social Development dated December 17, 2010 No. 1122n. The new amendments stipulate that the standards for issuing flushing or neutralizing agents that correspond to the working conditions at the employee’s workplace are specified in the employee’s employment contract or in the employer’s local regulations. At the same time, they are brought to the attention of the employee in written or electronic form in a way that allows confirming the employee’s familiarity with these standards.
Previously, it was stipulated that the standards for issuing flushing and neutralizing agents were specified only in the employee’s employment contract.
Hourly wages in the Labor Code of the Russian Federation
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Hourly wages mean a special system for calculating wages.
Its use is justified for certain categories of workers. Today, most employers choose this system for their employees, since it allows them to pay only for hours actually worked.
The hourly wage system is one of the varieties of the time-based form of awarding remuneration for work. It is used when it is difficult to standardize an employee’s work.
When calculating wages, not only the number of hours worked is taken into account, but also the qualifications of the employee. For example, it is used for teachers.
There is no legal interpretation of the concept “hourly wage system” in the legislation. In practice, this term refers to a special way of calculating employee salaries.
Hourly wages can be of different types:
● simple – when the cost of one hour is a fixed amount that does not depend on the result achieved by the employee;
● with a standardized task - when an employee receives additional payment for completing the task that was assigned to him.
What determines the hourly wage?
The amount of payment will depend on the number of hours actually spent by the employee on performing the job function.
This method is very convenient for part-time workers, as well as people performing a job function part-time or on a flexible schedule.
As we have already said, an employer can stimulate an employee by setting special tasks, the completion of which is encouraged by additional payment.
Occupational Safety and Health
Approved rules for the protection of objects and (or) property
By order of the Ministry of Labor of Russia dated July 28, 2017 No. 601n, it approved the rules for labor protection when carrying out security (protection) of objects and property. They apply from 17 February 2021.
The rules determine state regulatory requirements for labor protection when protecting objects and property by employees of legal entities with special statutory tasks, departmental security, as well as private security organizations.
The specified requirements are mandatory for implementation by employers - legal entities, regardless of their organizational and legal forms when they protect objects and property.
The employer is obliged to provide:
- carrying out work to protect objects in accordance with the requirements of the Rules, other regulatory legal acts containing state regulatory requirements for labor protection, and technical (operational) documentation of the manufacturing organization;
- conducting training of workers on labor protection and testing knowledge on labor protection;
- monitoring compliance by employees with labor safety instructions.
The order of the Russian Ministry of Labor approved:
- labor protection requirements when inspecting vehicles;
- labor protection requirements when inspecting trains, shunting convoys, locomotives, wagon couplings and cargo transported on them, as well as when escorting vehicles with protected cargo;
- labor protection requirements when implementing the protection of artificial structures.
On the basis of what documents are hourly wages calculated?
Remuneration is carried out on the basis of a time sheet or other document that is used to record the time actually worked by the employee.
An order or employment contract is also used, in which the tariff rate is written.
Please note that transfer to hourly pay is possible only with the consent of the employee.
In such a situation, an additional agreement to the employment contract is concluded. It is signed by both the employee and the employer. The employee must also be familiar with local regulations that regulate the new procedure for calculating wages.
Benefits
New rules for indexing child benefits have come into effect
In 2021 and subsequent years, child benefits must be indexed annually from February 1, the coefficient is approved by the Government of the Russian Federation. A similar procedure was temporarily introduced for 2016 and 2021.
Indexation applies to the following benefits paid by the employer:
- a one-time benefit for women who registered in the early stages of pregnancy;
- lump sum benefit for the birth of a child;
- monthly child care allowance.
Permanent indexation rules were introduced by Federal Law No. 444-FZ of December 19, 2016.
From February 1, 2021, child benefits will be indexed by 1.025
From February 1, 2021, benefits will be indexed by a factor of 1.025 (Resolution of the Government of the Russian Federation dated January 26, 2018 No. 74 “On approval of the amount of indexation of payments, benefits and compensation in 2021”).
Payments are increased by the price growth index for the previous year (Federal Law dated December 19, 2016 No. 444-FZ). To calculate the benefit, the base amount is multiplied by the indexation coefficients for all years. Benefits will increase by 2.5 percent in 2021.
| Benefit | Size, rub | |
| Until February 1 | From February 1 | |
| One-time benefit for the birth of a child | 16 350,33 | RUR 16,759.09 |
| Minimum monthly allowance for caring for the first child | 3065.69 (including the minimum wage - 3120) | RUB 3,795.60 |
| Minimum monthly allowance for caring for the second and subsequent children | 6131,37 | 6284.65 rub. |
| One-time benefit for registration in the early stages of pregnancy | 613,14 | RUB 628.47 |
The amount of benefits in connection with a work injury has been established for 2018
Federal Law No. 417-FZ dated December 19, 2016 established the maximum amount of monthly benefits in connection with an industrial injury. In 2018, the amount was 75,182 rubles.
Introduced monthly payment for the birth of the first child
Russian President V. Putin decided, starting from 2021, to pay a monthly allowance for the first child until he reaches the age of 1.5 in the amount of 10,523 rubles. For more details, see “ Monthly payment for the birth of the first child .”
Negative aspects of increasing the minimum wage
It would seem that a program such as increasing the minimum wage to the subsistence level should only improve the lives of ordinary residents of the Russian Federation.
But it doesn't always work out that way. Unscrupulous employers always try to resort to all sorts of tricks in order not to pay “extra” taxes to the state treasury.
In small businesses, a scheme has recently emerged that reduces these payments.
The employer specifies part-time work for the employee in the contract; accordingly, the gray part of the salary is no longer taken into account when determining insurance premiums and personal income taxes.
Ultimately, out of despair, people agree to such conditions of the employer and, again, when insured events occur (sick leave, unemployment benefits and other social benefits) they lose a significant part of the amount.
Important: If income is deliberately concealed, not only the employer, but also the employee receiving “gray” wages may be punished.
Also, the minimum wage indirectly leads to inflation - businesses need to compensate for the costs associated with calculating wages to employees.
Small businesses sometimes cannot withstand the pressure from large conglomerates, such as retail chains, for example, and are forced to reduce their staff.
This, in turn, pushes the level of the unemployed population to increase.
As a result, most of these former employees register with employment centers and have full rights to receive social payments and benefits.
Thus, an increase in the minimum wage may lead to additional unplanned payments from the state budget.
A budget deficit is created, and if these consequences are not taken care of, the crisis situation may worsen and defaults may recur.
As planned by the Government, increasing the minimum wage is aimed at increasing labor productivity, but this assumption is not true: high wages do not always affect the level of productivity.
There are categories of the population that will not improve their level of education, due to the fact that wages will already be set at the required level.
It turns out that the increased minimum wage demotivates the poor to acquire additional skills, since current incomes are quite enough to cover basic needs.
In some regions, it is possible to clearly demonstrate the absence of any impact of the minimum wage on the poverty level.
Thus, in the Mari-El Republic this level is significantly higher than in the country as a whole.
Although the regional minimum wage was set at the subsistence level long before the Government made such a decision.
And in some other regions the situation is completely opposite (for example, the Ulyanovsk region) - in the absence of a regional minimum wage, only the federal one is taken into account (which is below the subsistence level).
At the same time, the poverty level here is minimal. Of course, the climatic features of the region, as well as the presence of industrial complexes, also play an important role in this.
The correct approach to increasing real incomes of the population is a path that has already been outlined by the Government of the Russian Federation for several years.
If all citizens are not afraid to defend their point of view and seek the loyal attitude of employers, then all measures directed by the Government will only bring benefits.
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Andrey Isaev: increasing the minimum wage will increase the share of legal wages - Russia 24
Annual report SZV-STAZH
The SZV-STAGE form is a report on the pension experience of employees, which is usually submitted to the Pension Fund of the Russian Federation at the end of the year. The SZV-STAZH form is submitted by organizations and entrepreneurs who pay remuneration to individuals:
· under employment contracts;
· civil contracts for the performance of work or provision of services;
· copyright agreements and licensing agreements.
This is stated in paragraph 1.5 of the Procedure approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2021 No. 3p. The SZV-STAZH form is submitted at the end of the year. The deadline is no later than March 1 of the following year. This form must be submitted for the first time for 2017, no later than March 1, 2021 (Clause 2, Article 11 of Law No. 27-FZ of April 1, 1996). Organizations submit SZV-STAZH to the territorial branches of the Pension Fund of the Russian Federation at their place of registration. Entrepreneurs - at the place of residence (Clause 1, Article 11 of the Law of April 1, 1996 No. 27-FZ).
Calculation of hourly wages and vacation pay
The calculation is made taking into account the time worked, which is multiplied by the tariff rate. Special counting methods may be established by local regulations.
For example, this could be a complex bonus system depending on the results achieved and the overall performance of a particular employee.
Vacation pay is calculated according to the general principle - based on the amount of average monthly earnings.
How to calculate this value?
It is necessary to add up all the funds actually received over the last year and divide by 12.
Special points are related to the procedure for paying for vacations, non-working holidays, etc. These issues are regulated by the norms of the current Labor Code of the Russian Federation.
You need to know that the decision of some issues remains at the discretion of the parties to the employment agreement. Such nuances are prescribed in the employment contract and local regulations.
That is why the employee must carefully read all the documentation that will be presented to him.
Insurance premiums
Increased income limits for calculating insurance premiums
In 2021, the base for calculating insurance contributions to the Social Insurance Fund (in case of temporary disability and in connection with maternity) will be 815,000 rubles, and the base for calculating contributions to the Pension Fund at the “regular” rate is 1,021,000 rubles. This is provided for by Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378.
Let us remind you that for income exceeding the maximum base value, contributions to the Social Insurance Fund are not charged, and contributions to the Pension Fund are paid at a rate of 10%, not 22%. As for “medical” contributions to the Federal Compulsory Compulsory Medical Insurance Fund, a maximum base value is not established for them; therefore, these contributions are paid from all taxable payments. Those who have the right to apply reduced tariffs accrue pension contributions until in 2018 the amount of payments to an employee exceeds the maximum base value - 1,021,000 rubles.
Insurance premium rates have been retained until 2021
The tariffs for pension, medical and insurance contributions for temporary disability and in connection with maternity will not change in 2021 (Federal Law No. 361-FZ of November 27, 2017). So, if an organization does not have the right to use reduced tariffs, then in 2017 it must charge contributions at the basic tariffs. They are listed in the table:
| Type of contributions | Base in 2021 | Rate within the base | Rate over base |
| Pension | RUB 1,021,000 | 22% | 10% |
| For social insurance in case of temporary disability and maternity | 815,000 rub. | 2,9 % (1,8 %) | |
| Medical | Not installed | 5,1 % | |
The general contribution rate in 2021 is still 30% (Articles 425, 426 of the Tax Code of the Russian Federation):
- 22% – for pension insurance;
- 5.1% – for health insurance;
- 2.9% - for social insurance. In this case, the amount of contributions to be paid depends on whether the income exceeded the established limit or not.
The 30% rate will be valid until 2021 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by Federal Law No. 361-FZ dated November 27, 2017.
Average salary in Russia in 2021 according to Rosstat
1. Central Federal District. The average salary in the Central Federal District in May was 53 thousand 567 rubles. If we consider each region of the Central Federal District separately, then the indicators for the average wage level are as follows:
• Belgorodskaya - 31 thousand 179 rubles. • Bryansk - 29 thousand 552 rubles. • Vladimirskaya – 31 thousand 177 rubles. • Voronezh - 31 thousand 15 rubles. • Ivanovskaya – 25 thousand 712 rubles. • Kaluga - 37 thousand 350 rubles. • Kostroma - 26 thousand 769 rubles. • Kursk - 30 thousand 324 rubles. • Lipetsk - 31 thousand 286 rubles. • Moscow - 50 thousand 614 rubles. • Orlovskaya - 27 thousand 434 rubles. • Ryazan - 33 thousand 950 rubles. • Smolenskaya - 29 thousand 110 rubles. • Tambovskaya - 27 thousand 935 rubles. • Tverskaya - 30 thousand 530 rubles. • Tula - 34 thousand 237 rubles. • Yaroslavskaya - 34 thousand 39 rubles. • City - Moscow - 81 thousand 064 rubles.
2. Northwestern Federal District. In May, in the Northwestern Federal District, the average wage was 48 thousand 977 rubles. Regions located in the Northwestern Federal District achieved the following indicators:
• Karelia – 39 thousand 421 rubles. • Komi - 55 thousand 830 rubles. • Arkhangelskaya - 50 thousand 403 rubles. • Vologda - 35 thousand 221 rubles. • Kaliningradskaya - 32 thousand 33 rubles. • Leningradskaya – 42 thousand 887 rubles. • Murmansk – 61 thousand 59 rubles. • Novgorodskaya - 32 thousand 244 rubles. • Pskovskaya - 27 thousand 177 rubles. • City of St. Petersburg – 57 thousand 190 rubles.
3. Southern Federal District . The average salary in the Southern Federal District at the end of May was 31 thousand 919 rubles. The regions included in it showed the following figures:
• Adygea - 27 thousand 833 rubles. • Kalmykia - 27 thousand 363 rubles. • Crimea - 29 thousand 257 rubles. • Krasnodar region - 34 thousand 476 rubles. • Astrakhan - 36 thousand 459 rubles. • Volgogradskaya - 30 thousand 626 rubles. • Rostov - 30 thousand 125 rubles. • Sevastopol - 29 thousand 575 rubles.
4. North Caucasian Federal District . The average salary in the North Caucasus District was 27 thousand 244 rubles. The regions of the North Caucasian Federal District achieved the following indicators:
• Dagestan - 25 thousand 289 rubles. • Ingushetia - 28 thousand 625 rubles. • Kabardino-Balkaria - 25 thousand 441 rubles. • Karachay-Cherkessia - 24 thousand 742 rubles. • North Ossetia - Alania - 27 thousand 20 rubles. • Chechen Republic - 26 thousand 590 rubles. • Stavropol Territory - 29 thousand 77 rubles.
5. Volga Federal District . In May, in the Volga Federal District, the employed part of the population received an average of 32 thousand 773 rubles. If we talk about each region, the results were as follows:
• Bashkortostan-35 thousand 213 rubles. • Mari El - 27 thousand 724 rubles. • Mordovia - 26 thousand 560 rubles. • Tatarstan - 35 thousand 935 rubles. • Udmurtia - 33 thousand 742 rubles. • Chuvashia - 26 thousand 912 rubles. • Perm region - 36 thousand 134 rubles. • Kirovskaya - 27 thousand 874 rubles. • Nizhny Novgorod - 33 thousand 395 rubles. • Orenburgskaya - 32 thousand 388 rubles. • Penza - 28 thousand 501 rubles. • Samara - 35 thousand 327 rubles. • Saratovskaya - 27 thousand 254 rubles. • Ulyanovskaya - 27 thousand 757 rubles.
6. Ural Federal District . In the last month of spring, the average wage in the Ural Federal District was 51 thousand 417 rubles. If we consider statistical data by region, the indicators are as follows:
• Kurganskaya – 29 thousand 707 rubles. • Sverdlovsk - 38 thousand 730 rubles. • Tyumen - 77 thousand 614 rubles. • Chelyabinsk - 35 thousand 424 rubles.
7. Siberian Federal District . The average salary in the Siberian Federal District in May was 38 thousand 728 rubles. The regions of the Siberian Federal District achieved the following indicators:
• Altai-31 thousand 422 rubles. • Buryatia - 36 thousand 971 rubles. • Tyva - 35 thousand 39 rubles. • Khakassia - 39 thousand 885 rubles. • Altai Territory - 25 thousand 136 rubles. • Transbaikalia - 39 thousand 618 rubles. • Krasnoyarsk Territory – 48 thousand 57 rubles. • Irkutsk - 44 thousand 734 rubles. • Kemerovo - 37 thousand 711 rubles. • Novosibirsk - 34 thousand 884 rubles. • Omsk - 34 thousand 203 rubles. • Tomsk - 45 thousand 680 rubles.
8. Far Eastern Federal District. In May, the average salary in the Far Eastern Federal District was 57 thousand 835 rubles. The regions of the Far Eastern Federal District showed the following salary levels:
• Republic of Sakha (Yakutia) - 77 thousand 581 rubles. • Kamchatka Territory - 82 thousand 355 rubles. • Primorsky Territory - 43 thousand 384 rubles. • Khabarovsk Territory - 48 thousand 744 rubles. • Amurskaya - 42 thousand 394 rubles. • Magadan - 94 thousand 497 rubles. • Sakhalinskaya - 78 thousand 171 rubles. • Jewish Autonomous Region - 39 thousand 901 rubles. • Chukotka Autonomous Okrug - 105 thousand 183 rubles.
For more detailed data from January to May, see the table:
Personal income tax
Changed personal income tax taxation of material benefits from savings on interest on loans
From January 1, 2021, situations have been established where personal income tax will be imposed on material benefits received by an individual from savings on interest for the use of borrowed (credit) funds:
Material benefits from savings on interest on loans (loans), as a general rule, will be subject to personal income tax if at least one of two conditions is met in relation to such savings:
| № | Condition |
| 1 | The loan (credit) was received from an organization or individual entrepreneur that is recognized as an interdependent person of the taxpayer or with which he has an employment relationship. |
| 2 | Savings are actually material assistance or a form of counter-fulfillment by an organization or individual entrepreneur of an obligation to the taxpayer, including payment (remuneration) for goods supplied by it (work performed, services rendered). |
According to the new rules, from 2021, benefits from savings will be subject to personal income tax if the borrower received money at an interest rate of less than 2/3 of the rate of the Central Bank of the Russian Federation. Reason: Federal Law of November 27, 2017 No. 333-FZ. Until 2021, personal income tax had to be calculated if a company gave a loan (loan) at a low interest rate to any “physicist”, and not just to an interdependent one (clause 1 of Article 212 of the Tax Code of the Russian Federation).
From January 1, 2021, we recommend that you find out whether the borrower is dependent before issuing a loan. For example: a dependent company is a company and a founder who owns a share of more than 25% in the authorized capital (clause 5 of Article 105.1 of the Tax Code of the Russian Federation).
The date of receipt of income upon debt forgiveness has been clarified
If an organization forgives a debt to an individual, then he receives income (economic benefit) in the form of the amount of the forgiven debt (Clause 1, Article 41 of the Tax Code of the Russian Federation). Such income is recognized as an object of taxation and is taken into account when determining the tax base for personal income tax (clause 1 of article 209, clause 1 of article 210 of the Tax Code of the Russian Federation). The date of receipt of income upon debt forgiveness is the date the debt is written off from the organization’s balance sheet (subclause 5, clause 1, article 223 of the Tax Code of the Russian Federation). From January 1, 2021, this norm is being clarified: it is necessary to determine income as of this date only if the company is interdependent in relation to the citizen. Reason: Federal Law of November 27, 2017 No. 335-FZ. It turns out that if there is no fact of interdependence, then income for the purpose of paying personal income tax will not arise.
An organization as a tax agent is obliged to calculate, withhold from an individual and pay personal income tax to the budget on the amount of income received (clauses 1, 2 of Article 226 of the Tax Code of the Russian Federation).
Compensation to defrauded shareholders was exempted from personal income tax
From January 1, 2021, Article 217 of the Tax Code of the Russian Federation has been supplemented with provisions that exempt from personal income tax the amount of compensation to participants in shared construction from the Fund for the Protection of the Rights of Citizens - Participants in Shared Construction, formed in accordance with Federal Law No. 218-FZ of July 29, 2017. Such compensations are also commonly referred to as payments in favor of “defrauded shareholders.” They are relied upon in case of bankruptcy of developers. Reason: Federal Law of November 27, 2017 No. 342-FZ.
We established a deflator coefficient for calculating the value of a patent for foreigners - 1.686
The personal income tax deflator coefficient increases the fixed personal income tax advance that a foreigner pays to obtain and renew a work patent. The basic fixed payment is 1200 rubles. It is multiplied by the deflator coefficient, as well as by the regional coefficient (clause 3 of Article 227.1 of the Tax Code of the Russian Federation).
Taking into account the new deflator coefficient, the fixed advance in 2018 will be 2032.2 rubles (1200 rubles × 1.686). However, the final amount depends on the coefficient of a particular subject of the Russian Federation.
In 2021, the minimum payment per month was 1816.8 rubles. (RUB 1,200 × 1,514).
In 2021, the employing company has the right to reduce personal income tax on a foreigner’s income by fixed payments if the employee writes an application and the Federal Tax Service issues a special notice to the organization (clause 6 of Article 227.1 of the Tax Code of the Russian Federation).
It has become clear to whom to submit 2-NDFL and 6-NDFL during reorganization
The Tax Code of the Russian Federation has established provisions on who must submit 2-NDFL certificates and 6-NDFL calculations when reorganizing a company. From 2018, regardless of the form of reorganization, the successor will be required to file 2-NDFL and 6-NDFL for the reorganized legal entity, if it does not do so itself. If there are several legal successors, then the obligation of each of them will need to be determined based on the transfer deed or separation balance sheet (new paragraph 5 of Article 230 of the Tax Code of the Russian Federation). Reason: Federal Law of November 27, 2017 No. 335-FZ.
Previously, experts disagreed: some believed that this responsibility lay with the reorganized company, while others believed that this responsibility lay with the legal successor.
A new certificate 2-NDFL is being introduced
The Federal Tax Service of the Russian Federation has developed a new form for a certificate of income of an individual (certificate 2-NDFL).
The current form of the 2-NDFL certificate was approved by Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. This form is subject to change. They are necessary to ensure that, during reorganization, the legal successors of the tax agent can provide information on the income of individuals. For these purposes, in section 1 “Data about the tax agent” of the certificate, a new field “Form of reorganization (liquidation)” was provided, where the corresponding code (from 0 to 6) will be indicated, as well as the field “TIN/KPP of the reorganized organization”.
Changes to the procedure for filling out the 2-NDFL certificate provide that the legal successor of the tax agent will indicate in the certificate the OKTMO code at the location of the reorganized organization or a separate division of the reorganized organization.
If 2-NDFL is submitted by the legal successor of a reorganized organization, in the “Tax Agent” field you will need to indicate the name of the reorganized organization or a separate division of the reorganized organization.
From Section 2 “Data about an individual – recipient of income”, fields related to the address of residence are excluded. Also, section 4 of the 2-NDFL certificate excludes investment deductions from tax deductions.
The new form 2-NDFL will need to be submitted to the Federal Tax Service starting with reporting for 2021.
There are now more income and deduction codes for 2-NDFL certificates
Since 2021, new income and deduction codes have appeared that need to be recorded in 2-NDFL certificates (Federal Tax Order No. MMV-7-11/820 dated October 24, 2017), namely:
| Revenue code | Decoding |
| 2013 | Amount of compensation for unused vacation |
| 2014 | The amount of payment in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the part that generally exceeds three times the average monthly salary or six times the average monthly salary for dismissed workers from organizations in the Far North and similar areas |
| 2301 | The amounts of fines and penalties paid by an organization on the basis of a court decision for failure to comply with consumer requirements in accordance with the Law of February 7, 1992 No. 2300- |
| 2611 | The amount of bad debt written off from the organization’s balance sheet |
| 3021 | The amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles |
Also, starting from 2021, a new deduction code “619” will appear. It will correspond to the amount of positive financial result that was obtained from transactions on an individual investment account (IIA).
Compensation, severance pay, fines and penalties previously did not have separate income codes. They were shown in 2-NDFL certificates with code 4800 “Other income” (letter of the Federal Tax Service of Russia dated September 19, 2016 No. BS-4-11/17537).
A new form 6-NDFL is being introduced
The Federal Tax Service of the Russian Federation has prepared a draft with amendments to the 6-NDFL calculation form, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. The text of the draft order was published on the Unified portal for posting draft legal acts.
The amendments change the cover page of the calculation form and also change the bar code “15201027” to the bar code “15202024”. Here's what else is changing:
- the largest taxpayers will indicate the TIN and KPP at the location of the organization as in the certificate of registration with the Federal Tax Service at the location (5th and 6th category of KPP - “01”);
- The successor organization will submit to the Federal Tax Service at its location 6-NDFL for the last submission period and updated 6-NDFL for the reorganized organization (in the form of affiliation, merger, division, transformation) with an indication on the title page in the column “at the location ( accounting) (code)" code "215". In this case, at the top of the title page it will be necessary to record the TIN and KPP of the successor organization;
- in the “tax agent” field you will need to show the name of the reorganized organization or a separate division of the reorganized company.
Procedure for hourly wages for foreign citizens
Payment to a foreign citizen is made in the same manner. If the employment contract provides for the use of this system, then the parties to this agreement will be guided by it.
Of interest is the procedure for paying for non-working holidays. In accordance with adopted labor legislation, all employees can qualify for monetary compensation for these days. However, for this category of employees, calculations are based on actual time worked.
The law says that the amount of compensation for such workers is established in local documents, that is, the issue is decided at the discretion of the employer.
What changes have affected the timing of the issuance of earnings?
The timing of wages has now undergone major changes and has become more severely punished. Article 136 of the Labor Code of the Russian Federation, after the adjustments made, states that wages:
- must be issued at least every six months;
- the interval between payments does not exceed 15 days.
These deadlines cannot be violated even with the consent of the employee. The head of the organization is obliged to take into account the following nuances when choosing the date for transferring salaries:
- the gap of 15 days between salary and advance payments should not be exceeded;
- You should not choose floating dates, as in this case the law may be violated;
- when preparing an order for the payment of wages, you should not use the phrase “no later than ... the dates of the month,” since it sets clear dates for issuing the advance and the main part;
- To make it easier for an accountant to comply with the requirements of the Tax Code and not overwork during the billing period, it is not necessary to set the 15th and 30th for payments.
Nuances
An employee can check whether the salary transfer periods established in the company take into account the latest amendments to the Labor Code of the Russian Federation.
When issuing wages, the employer must comply with the following rules and take into account such nuances:
- transfer workers' salaries every 15 calendar days. Less often - it’s impossible;
- All wages for the past month must be transferred to workers by the 15th of the next month. This innovation was introduced in the 4th quarter of 2016;
- the size of the salary for the first 15 calendar days of the month depends on how much the worker worked during this period of time. It doesn't have to be symbolic;
- Salaries must be transferred to employees on the same dates, which are prescribed in the company’s legal acts. If the deadline for transferring salary falls on a weekend or a holiday, then the money must be given to the employee a day earlier.
Who benefits from innovations?
This change is beneficial to employees, since many of them receive income not from salary alone, but from bonuses and compensation. If such amounts are not taken into account, then the interests of the employee suffer, since the amount of wages when calculated will be lower.
Therefore, the court determined that when calculating the amount of pay for weekends, it is necessary to take into account all remunerations, including quarterly bonuses.
It remains unprofitable for accountants, personnel services and bosses who are responsible for issuing wages to employees.
Accountants will have an increased amount of work: they will have to pay taxes to the Federal Tax Service using updated details, issue more reports and check the accuracy of calculations to avoid problems with regulatory authorities.
How are salaries paid? Answer in video:
In addition, the reporting deadline will change, which adds problems.
Bosses will have to pay each employee, on average, 2-4 thousand more wages than before. However, on the other hand, they will benefit from the fact that employees will go to work on weekends and work more.
HR departments will also have to review a lot of new documentation and create more reporting documentation for inspection and regulatory authorities.
