New guarantees for workers in the legislation. Social guarantees for employees in labor law

“Guarantees are the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and labor relations» (Article 164 of the Labor Code of the Russian Federation).

It should be noted that the guarantees established by law can be worn as material (for example, maintaining average earnings for the period of study leave, annual leave, business trips), and intangible nature (for example, maintaining a place of work, position).

"Compensations - monetary payments established for the purpose of reimbursement to employees of costs associated with the performance of labor or other duties provided for by federal law" (Article 164 of the Labor Code of the Russian Federation).

That is, the main purpose of compensation is to reimburse the expenses incurred by the employee in connection with the performance of labor and other duties.

Article 165 of the Labor Code of the Russian Federation establishes cases for the provision of guarantees and compensations:

“In addition to the general guarantees and compensations provided for by this Code (guarantees when hiring, transferring to another job, remuneration, etc.), employees are provided with guarantees and compensations in the following cases:

when sent on business trips;

when moving to work in another area;

in the performance of state or public duties;

when combining work with education;

in case of forced termination of work through no fault of the employee;

when granting annual paid leave;

in some cases, termination employment contract;

due to a delay due to the fault of the employer of issuance work book upon dismissal of an employee;

in other cases provided for by this Code and other federal laws.

The employment contract may provide for other cases of receipt by the employee of guarantee compensation payments in comparison with the legislation, as well as higher amounts of such payments.

Consider some types of guarantees and compensations.

Guarantees when sending employees on business trips.

A business trip is recognized as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).

An order to send on a business trip can be taken not only by the head of the organization, but also by an individual who is an employer (Article 20 of the Labor Code of the Russian Federation).

The place of permanent employment is understood as an organization or structural subdivision in which the employee constantly performs the labor function determined by the employment contract.

An employee sent on a business trip is guaranteed to retain his/her place of work (position) and average earnings.

Thus, while an employee is on a business trip, he cannot be dismissed at the initiative of the employer, except in the event of liquidation of the organization. During this period, the employer has the right to transfer another employee of the organization to replace the absent one (in case of production necessity).

In addition, the employee is guaranteed reimbursement of expenses associated with a business trip:

travel expenses;

the cost of renting a dwelling;

additional expenses associated with living outside the place of permanent residence (per diem);

other expenses incurred by the employee with the permission or knowledge of the employer.

The procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or a local regulatory act of the organization (Articles 167, 168 of the Labor Code of the Russian Federation). It should be noted that when determining the procedure and amount of reimbursement of travel expenses by collective agreements or local regulations organizations should keep in mind that the amount of reimbursement of expenses cannot be lower than the amount established by the Government Russian Federation for organizations funded from the federal budget.

On the concept of "business trip", on the procedure for sending on a business trip and the guarantees provided to an employee when sending him on a business trip, detailed explanations are given in the Instructions of the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62 "On business trips within the USSR" (applied to the extent that it does not contradict the legislation of the Russian Federation (hereinafter - Instruction No. 62)).

A characteristic feature of a business trip is that only the manager - the employer - has the right to set a specific period. The business trip period includes the time spent by the employee on the way to the place of performance of the official assignment and back.

A number of professions are associated with a traveling or mobile nature of work (drivers, freight forwarders, accompanying goods, and others). Business trips of such employees are not recognized as business trips (Article 166 of the Labor Code of the Russian Federation).

Decree of the Government of the Russian Federation of February 8, 2002 No. 93 “On the establishment of norms for the expenses of organizations for the payment of daily allowances or field allowances, within which, when determining tax base for corporate income tax, such expenses are classified as other expenses related to production and sales” (hereinafter Decree No. 93) and Decree of the Government of the Russian Federation dated October 2, 2002 No. 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation , employees of organizations financed from the federal budget” (hereinafter referred to as Decree No. 729) defines the daily allowance for each day of being on a business trip in the territory of the Russian Federation. The daily allowance for each day of being on a business trip in the territory of the Russian Federation is 100 rubles.

Decree No. 93, which states that daily allowance for commercial organizations is 100 rubles per day, is applied only when calculating income tax. And Decree No. 729 for budgetary institutions establishes the amount of daily allowance, which is reimbursed by the budget. At the same time, due to own funds budget institutions can pay business travelers more than 100 rubles. At the same time, expenses exceeding the established amounts, as well as other expenses related to business trips (provided that they are made by the employee with the permission or knowledge of the employer) are reimbursed by organizations at the expense of savings in funds allocated from the federal budget for their maintenance, as well as at the expense of received by organizations from entrepreneurial and other income-generating activities (clause 3 of Resolution No. 729).

So, the special norms of travel expenses used for the purpose of calculating income tax individuals, does not exist.

Based on the foregoing, the question of whether daily allowances paid in excess of the established rate are subject to personal income tax is debatable.

In accordance with paragraph 3 of Article 217 of the Tax Code of the Russian Federation, when an employer pays a taxpayer for travel expenses both within the country and abroad, taxable income does not include daily allowances paid within the limits established in accordance with applicable law. And in article 168 of the Labor Code of the Russian Federation, in turn, it is said that the procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or a local regulatory act of the organization. At the same time, the amount of compensation cannot be lower than the amount established by the Government for organizations financed from the federal budget.

By virtue of Article 40 of the Labor Code of the Russian Federation, a collective agreement is a legal act regulating social and labor relations in an organization, concluded by employees and the employer represented by their representatives. And the definition of a local regulatory act of an organization is given in Article 8 of the Labor Code of the Russian Federation, according to which “an employer adopts local regulations containing labor law norms, within its competence in accordance with laws and other regulatory legal acts, collective agreement, agreements.

Thus, if the head of the organization adopts a local regulatory act (for example, an order of the head of the organization), which establishes the maximum rates for reimbursement of travel expenses to employees, the maximum amount of travel expenses in this organization can be considered as corresponding to the current legislation. Since Article 168 of the Labor Code of the Russian Federation does not establish a minimum limit for the payment of daily allowances, nor its maximum limit.

Since the expenses for a business trip, in particular, daily allowances, are made by the employee in connection with the performance of job duties they must be reimbursed by the employer in full. Therefore, daily allowances reimbursed to employees by an organization that is not on budgetary funding during business trips, provided for by collective agreements, agreements, local regulations containing labor law standards, which define the categories of persons and the norms of such payments, are subject to paragraph 3 of Article 217 Labor Code of the Russian Federation, and are not subject to taxation in the amounts established by the employer in a collective agreement or order. If the employer has reimbursed the employee per diem in an amount exceeding the limit established by the local regulatory act of the organization, the entire amount of the excess is included in the taxable base for personal income tax.

In addition, the Supreme Arbitration Court of the Russian Federation put an end to this issue. In the Decision of January 26, 2005 No. 16141/04 “On invalidating the Letter of the Ministry of Taxation of the Russian Federation of February 17, 2004 No. 04-2-06 / 127 “On taxation of compensation payments for reimbursement of expenses related to business trips”, the judges recognized that per diems paid to employees in any amount are not subject to personal income tax. This conclusion was made on the basis of Article 168 of the Labor Code of the Russian Federation. The judges decided that since the Labor Code of the Russian Federation allows employers to adopt their daily allowance rates, and the Labor Code of the Russian Federation refers to a legislative act, the established per diem rates in the organization are considered legal.

At the same time, the court indicated that the object of personal income tax (Article 209 of the Tax Code of the Russian Federation) is the income received by the taxpayer. According to article 41 of the Tax Code of the Russian Federation, income is an economic benefit. Thus, personal income tax is levied on the economic benefit received by the employee. When traveling on a business trip, the employee incurs the costs necessary to perform official duties, which the employer will reimburse him in the future.

Based on the foregoing, the Supreme Arbitration Court of the Russian Federation concluded that the collection of additional funds in the form of personal income tax from an employee in connection with the receipt by the latter of the funds necessary to fulfill an official assignment is unlawful. Explaining at the same time that an employee’s income can arise only if he individually a larger amount was paid than is established by the collective agreement or local regulatory act of the organization. If the daily allowance is paid within the limits established by the organization, then no income arises. Therefore, the employer is not entitled to include in the taxable income for personal income tax per diem paid according to the norms established by the local regulatory act of the organization.

However, the Ministry of Finance of Russia, in response to the above decision, issued Letters: dated March 18, 2005 No. 03-05-01-04 / 59 and dated March 21, 2005 No. 03-05-01-04 / 62. The essence of these letters is that, according to the Ministry of Finance, the Labor Code of the Russian Federation only gives the employer the right to establish the amount of reimbursement of expenses associated with a business trip, and does not give him the right to determine the standard amount of such expenses that are not taken into account for tax purposes.

It should be noted that on August 2, 2004, the amendments to part one of the Tax Code of the Russian Federation, which were introduced by the Federal Law of June 29, 2004 No. 58-FZ “On Amending Certain Legislative Acts of the Russian Federation and Recognizing Some Legislative Acts of the Russian Federation as invalid in connection with the implementation of measures to improve government controlled". In accordance with the amendments made, the Tax Code of the Russian Federation stipulates the following duties of power structures:

The Ministry of Finance of Russia is authorized to give written explanations on the application of tax legislation (paragraph 1 of article 34.2 of the Tax Code of the Russian Federation).

When implementing legislation on taxes and fees, taxpayers, guided by the said legislation, have the right to take into account the positions of the Federal Tax Service of Russia, the Ministry of Finance of Russia, and other financial authorities expressed by them in accordance with their competence on issues of interest to taxpayers.

The Ministry of Finance of the Russian Federation, in Letter No. 03-02-07/39 dated September 21, 2004, noted that when calculating taxes, it is necessary to be guided primarily by the norms of tax legislation. As for the departmental letters, the finance ministers make it clear that this is just their private point of view. Accordingly, it is not necessary for organizations to listen to published explanations.

At the same time, in accordance with Article 6 of the Federal Constitutional Law of the Russian Federation of December 31, 1996 No. 1-FKZ "On the Judicial System of the Russian Federation" (hereinafter - Law No. 1-FKZ), decisions of federal courts, justices of the peace and courts that have entered into force subjects of the Russian Federation, as well as their legal orders, requirements, instructions are binding on all, without exception, public authorities, local governments, public associations, officials, other individuals and legal entities and are subject to strict execution throughout the territory of the Russian Federation. For non-execution of a court order, these entities shall be held liable under federal law.

According to Article 9 of Law No. 1-FKZ, the Supreme Arbitration Court of the Russian Federation is the highest judicial body for resolving economic disputes and other cases considered by arbitration courts.

The decision on the question of what standards to take into account per diem for the purpose of calculating personal income tax, each taxpayer must make independently, but it should be borne in mind that if it contradicts the letters of officials, you may have to defend your case in court.

Therefore, I would like to advise such taxpayers the following. According to paragraph 6 of Article 108 of the Tax Code of the Russian Federation, a person is considered innocent of committing a tax offense until his guilt is proven in the manner prescribed by federal law and established by a court decision that has entered into legal force. Moreover, the obligation to prove the circumstances that testify to the fact of a tax offense and the guilt of a person in its commission is assigned to the tax authorities. The person held liable is not required to prove his innocence of committing a tax offense. Tax sanctions in accordance with paragraph 7 of Article 114 of the Tax Code of the Russian Federation are collected from taxpayers only in court.

In our opinion, when resolving such a dispute in court, judges will be guided by the decision of the Supreme Arbitration Court of the Russian Federation, and not by letters from the Ministry of Finance of Russia, which are not of a regulatory nature, but are an explanation for a specific request.

Since January 1, 2005, the Order of the Ministry of Finance of the Russian Federation dated August 2, 2004 No. 64n “On establishing the amount of payment of daily allowances and maximum rates for reimbursement of expenses for renting housing for short-term business trips on the territory of foreign countries” established the maximum daily allowance payments for foreign business trips that are not subject to taxation personal income tax.

Therefore, from January 1, 2005, in the opinion of the Ministry of Finance of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated October 20, 2004 No. 03-05-01-04 / 49), for the purposes of calculating corporate income tax, the norms of expenses of organizations for the payment of daily allowances, approved by Decree No. 93, and in other cases, the amounts of per diem payments established by Order of the Ministry of Finance of the Russian Federation dated August 2, 2004 No. 64n “On establishing the amount of payment of daily allowances and maximum rates for reimbursement of expenses for renting a dwelling for short-term business trips in foreign countries” will be applied .

Since Article 217 of the Tax Code of the Russian Federation does not provide for the establishment of norms limiting the payment for renting a dwelling, such expenses are taken into account when determining the tax base for the tax in full if supporting documents are available.

According to the opinion of the Ministry of Finance of the Russian Federation, set out in Letter No. 03-05-01-04 / 261 dated August 8, 2005, a hotel invoice and an incoming cash order for payment for accommodation, the form of which is approved in the prescribed manner, can be attributed to documents confirming expenses an employee for renting housing while on a business trip, provided that the specified documents contain records confirming the fact of accommodation in the hotel of the employee, as well as the cost of accommodation.

In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are exempt from taxation within the limits established in accordance with applicable law. From January 1, 2003, in accordance with Decree No. 93, such expenses are reimbursed in the amount of 12 rubles per day.

If an organization concludes a lease agreement with individuals for the accommodation of seconded employees, the amounts of expenses for renting residential premises paid by the organization are not included in the tax base for calculating personal income tax. At the same time, the organization, as a tax agent, in accordance with Article 226 of the Tax Code of the Russian Federation, is obliged to calculate and withhold tax on amounts paid to individuals - lessors.

The tax base for personal income tax does not include expenses for travel to the airport or train station at the points of departure, destination or transfers (regardless of the type of transport, but only if supporting documents are available); expenses for baggage transportation and payment for communication services (if there are documents confirming the fact of payment for long-distance calls, if such expenses will not be considered as payment for personal calls and will not be taxed). The costs of obtaining and registering an official foreign passport are not taxed, since such a passport cannot be used for personal purposes. Thus, the costs of obtaining and registering a general foreign passport are included in the tax base for personal income tax.

The Letter of the Ministry of Finance of the Russian Federation dated January 26, 2005 No. 03-03-01-04 / 2/15 states that compensation for the documented expenses of a seconded worker for travel, including by taxi, from the airport to the destination is not subject to personal income tax .

Article 168 of the Labor Code of the Russian Federation establishes that the employer is obliged to reimburse other expenses incurred by the employee with his permission or knowledge. The right of the employee to make additional expenses may be reflected in the order to send him on a business trip. In addition, the employee may apply in writing for additional expenses during the business trip and, having received permission to do so, make additional expenses. These costs include the cost of purchasing stationery, overalls, reference literature etc. The expenses incurred by the employee are confirmed by the documents attached to the advance report.

The concept of "business trip" is applicable only to employees who are in an employment relationship with the employer on the basis of an employment contract. An individual who is not on the staff of the organization cannot be sent on a business trip, and, therefore, he cannot be paid amounts for travel expenses. If an individual who is not a member of the organization’s staff performs any work (provides services) for the organization, including those related to a trip to another locality, then an agreement must be concluded between the organization and the individual civil contract to carry out these works. The terms of the contract may provide for reimbursement of actually incurred costs associated with the performance of work under the contract, including those associated with a trip to another locality. At the same time, the indicated amounts of reimbursement of expenses are recognized as expenses as part of the remuneration for work performed under a civil law contract, and therefore are included in the total taxable income of an individual and are subject to personal income tax at the source of payment. At the same time, an individual, in the presence of relevant supporting documents, has the right to reduce his total taxable income by the amount of expenses actually incurred by him related to trips to another locality.

The documents (unified forms) required to send an employee on a business trip, as we have already noted, are approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation on the accounting of labor and its payment. When sending employees on business trips, the employer (legal entities of all forms of ownership) is obliged to apply these documents (Federal Law of November 21, 1996 No. 129-ФЗ “On Accounting” - paragraph 2 of Article 9).

The expenses associated with business trips, in accordance with paragraphs 5, 7 of PBU 10/99, form expenses for ordinary activities and are included in the cost of goods sold (paragraph 9 of PBU 10/99).

When forming expenses for ordinary activities, their grouping by elements should be ensured:

1) material costs;

2) labor costs;

3) deductions for social needs;

4) depreciation;

5) other expenses.

Travel expenses are included in other expenses (paragraph 8 of PBU 10/99).

For the amounts spent by accountable persons, account 71 is credited in correspondence with the debit of account 44 “Sale expenses”, 26 “General business expenses” and the debit of account 19 “Value added tax on acquired valuables”.

According to paragraph 8 of Instruction No. 62, employees on a business trip are subject to the working hours and rest time of those associations, enterprises, institutions, organizations to which they are seconded. Instead of days of rest not used during a business trip, other days of rest upon returning from a business trip are not provided.

If an employee is posted specifically to work on weekends or holidays, compensation for work on these days is made in accordance with applicable law.

When leaving on a business trip by order of the employer on a day off, the employee, upon returning from a business trip, is given another day of rest in the prescribed manner (Decision of the Supreme Court of the Russian Federation dated June 20, 2002 No. GKPI 2002-663 “On leaving without satisfaction an application for invalidating paragraphs 1 and 3 paragraph 8 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of the USSR dated 04/07/1988 No. 62 "On business trips within the USSR").

Average earnings are maintained for all working days of the week according to the schedule at the place of permanent work (clause 9 of Instruction No. 62). The procedure for calculating the average wages established by article 139 of the Labor Code of the Russian Federation. The calculation of average earnings in the cases provided for by the Labor Code of the Russian Federation is carried out on the basis of the Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of April 11, 2003 No. 213 "On the features of the procedure for calculating the average wage" (hereinafter Decree No. 213).

When a person working part-time on a business trip, the average earnings are retained at the enterprise, institution, organization that sent him. In the case of sending on a business trip simultaneously for the main and combined work, the average earnings are retained for both positions, and the expenses for paying for the business trip are distributed among the sending organizations by agreement between them.

During business trips to such an area, from where the business traveler has the opportunity to return daily to his place of permanent residence, daily allowances (surcharges instead of daily allowances) are not paid. The question of whether an employee can return daily from the place of business trip to the place of his permanent residence is decided in each specific case by the head of the association, enterprise, institution, organization in which the business traveler works, taking into account the distance, the conditions of transport communication, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

For restrictions related to sending certain categories of employees on a business trip, see Articles 259, 264 of the Labor Code of the Russian Federation.

Such guarantees are caused by the need for the employee to cover expenses in connection with moving to a new place of work and settling in a new place. Moving to another area means moving to another locality according to the existing administrative-territorial division.

According to Article 169 of the Labor Code of the Russian Federation, when an employee moves (by prior agreement with the employer) to work in another locality, the employer is obliged to reimburse:

ü expenses for the relocation of the employee, his family members and transportation of property (except for cases when the employer provides the employee with appropriate means of transportation);

ü expenses for settling in a new place of residence.

The specific amounts of reimbursement of expenses are determined by agreement of the parties to the employment contract. The agreement of the parties to the employment contract on reimbursement of expenses is reached before the employee moves and is drawn up in writing.

The amount of reimbursement by organizations financed from the federal budget of expenses to employees in connection with moving to work in another locality is established in Decree of the Government of the Russian Federation dated April 2, 2003 No. 187 “On the amount of reimbursement by organizations financed from the federal budget, expenses to employees in connection with their relocation to work in another locality” (hereinafter referred to as Resolution No. 187). In addition, the procedure for reimbursement of such expenses is regulated by the Decree of the Council of Ministers of the USSR of July 15, 1981 No. 677 "On guarantees and compensation when moving to work in another area."

However, on the issue of reimbursement of expenses to employees in connection with moving to work in another locality, the General Prosecutor's Office of the Russian Federation in Letter No. 10 / 4-2113-04 dated August 6, 2004 "On reimbursement of expenses to employees in connection with moving to another locality" for information and use in work sent a Letter to the Ministry of Labor and social development Russian Federation dated June 25, 2004 No. 581-10. According to the clarification, Decree of the Council of Ministers of the USSR of July 15, 1981 No. 677 “On guarantees and compensations when moving to work in another locality” has not yet been officially recognized as invalid and, by virtue of Article 423 of the Labor Code of the Russian Federation, can be applied on the territory of Russia in part, not contrary to the Labor Code of the Russian Federation. At the same time, an analysis of the text of the Decree of the Council of Ministers of the USSR of July 15, 1981 No. 677 “On guarantees and compensations when moving to work in another locality” shows that a significant part of the provisions of this Decree is reproduced in Decree No. 187 and is not actually applied.

Decree No. 187 established:

The expenses for the relocation of the employee and his family members are reimbursed in the amount of actual expenses, but not higher than the cost of travel:

By rail - in a compartment car of a fast branded train;

By water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive service passengers, in a category II cabin of a river vessel of all lines of communication, in a category I cabin of a ferry vessel;

By air - in the economy class cabin;

By road - in public vehicles (except for taxis).

If the employee does not have supporting documents for travel, then the expenses are reimbursed at the cost of travel:

By rail - in a reserved seat car of a passenger train;

By water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger services, in the cabin of category III of a river vessel of all lines of communication;

By road - in a general type bus.

The cost of transporting property by rail, water and by car(general use) in the amount of up to 500 kg per employee and up to 150 kg for each moving family member are reimbursed in the amount of actual expenses, but not higher than the tariffs provided for the transportation of goods by rail. If the property was transported by other means of transport, then the expenses are reimbursed at the price of transportation of the property by air from the nearest railway station to the place of work or from the nearest sea or river port open for navigation at a given time.

The cost of arranging an employee at a new place of residence is reimbursed in the amount of his monthly official salary(monthly tariff rate) at the new place of work, and for each moving family member - in the amount of 1/4 of the official salary (monthly tariff rate) at the employee's new place of work.

· For each day the employee is on the way to a new place of work, he is paid a daily allowance in the amount of 100 rubles.

Organizations located in the regions of the Far North or areas equivalent to them are obliged to provide workers who have arrived from other regions of Russia with whom they have concluded an employment contract with the following guarantees and compensations:

One-time allowance in the amount of two official salaries (monthly tariff rates) and a one-time allowance for each family member arriving with him in the amount of 0.5 of the official salary (monthly tariff rate) of the employee;

Payment for the travel of the employee and members of his family within Russia at actual expenses, as well as payment for the carriage of luggage (not more than 5 tons per family) at actual expenses, but not more than the tariffs provided for transportation by rail;

Paid vacation lasting seven calendar days.

The employee's family members on whom compensation is paid include: husband, wife, as well as children and parents of both spouses who are dependent on him and live with him.

If family members move to a new place of residence of the employee before the expiration of one year from the date of the actual provision of housing, the cost of their travel and transportation of their property is paid, and a lump-sum allowance is paid for them.

If an employee is transferred or hired for a period of not more than one year and the family does not move with him, then by agreement of the parties, instead of paying a lump-sum allowance, he may be reimbursed for the costs associated with temporary residence in a new place. The amount of reimbursement of expenses should not exceed half the daily allowance.

All expenses for the payment of compensation shall be borne by the enterprise, institution or organization to which the employee is transferred, sent or accepted.

Decree No. 187 obliges the employee to fully return the funds paid to him in connection with moving to work in another locality, in the event of:

If he did not start work on time without a good reason;

If he, before the end of the term of work determined by the employment contract, and in the absence of a certain period - before the expiration of 1 year of work, resigned of his own free will without good reason or was dismissed for guilty actions, which, in accordance with the law, were the basis for termination of the employment contract.

An employee who did not show up for work or refused to start work for a good reason shall return the funds paid to him, minus the expenses incurred for moving him and his family members, as well as for transporting property.

According to Article 340 of the Labor Code of the Russian Federation, compensations in connection with moving to the place of work are paid to employees sent to work in representative offices of the Russian Federation abroad. Decree of the Government of the Russian Federation of December 20, 2002 No. 911 "On Guarantees and Compensations to Employees Sent to Work in Representative Offices of the Russian Federation Abroad" establishes the Rules for the provision of such compensations. In addition, on the issue of providing guarantees and compensations to employees sent to work in representative offices of the Russian Federation abroad, it is necessary to be guided by Decree of the Government of the Russian Federation dated July 10, 1999 No. positions of the federal civil service in representative offices of the Russian Federation, representative offices of federal executive authorities and representative offices of state bodies under federal executive authorities abroad, in diplomatic missions and consular offices of the Russian Federation, dated July 21, 1997 No. 912 “On streamlining the remuneration of employees, occupying positions not classified as public positions, and exercising technical support activities of federal state bodies", dated October 16, 2000 No. 788 "On the procedure for calculating and paying tariff rates (salaries) in rubles to employees of representative offices of the Russian Federation, representative offices of federal executive bodies and representative offices of state bodies under federal executive bodies abroad, diplomatic missions and consular offices of the Russian Federation.

According to paragraph 3 of Article 217 of the Tax Code of the Russian Federation, payments made to a nonresident employee in connection with his relocation to work in another locality do not need to be withheld personal income tax. These payments also do not need to accrue UST and insurance premiums in Pension Fund Russian Federation (subparagraph 2 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation). Note that the basis for calculating insurance premiums to the Pension Fund of the Russian Federation is the same as for calculating the UST (paragraph 2 of Article 10 federal law dated December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation").

On the issue of taxation with income tax, the following can be advised: in accordance with paragraph 4 of Article 255 of the Tax Code of the Russian Federation, an organization may include the amount of compensation for utilities and housing (the cost of utilities and housing). In addition, paragraph 25 of Article 255 of the Tax Code of the Russian Federation allows you to include in the cost of wages other costs provided for in an employment or collective agreement. Moreover, in the list of expenses that are not taken into account for the purposes of taxation of profits, given in Article 270 of the Tax Code of the Russian Federation, compensations paid to citizens who move to work in another area are not included. That is, these amounts can be taken into account for income tax purposes.

Example 1

Ivanov V.P., who lives in the city of Omsk, CJSC Stroyservis (the city of Magnitogorsk) hired a foreman with a salary of 25,000 rubles per month. CJSC Stroyservis paid Ivanov V.P. advance payment in the amount of 25,000 rubles.

The employment contract concluded with Ivanov provides for the following compensation:

Travel expenses for an employee and his family members from Omsk to Magnitogorsk in a compartment car of a branded fast train (they amounted to 8,000 rubles);

Expenses for the transportation of property (they amounted to 3,500 rubles);

Expenses for settling in a new place of residence in the amount of two monthly official salaries (50,000 rubles);

Daily allowance in the amount of 300 rubles (for three days of travel).

Stroyservice CJSC will reflect this operation in accounting with the following entries:

CJSC "Stroyservis" 61,800 rubles can be taken into account for tax purposes.

End of example.

Guarantees and compensations to employees related to the termination of an employment contract.

In the general case, upon termination of an employment contract in accordance with Article 178 of the Labor Code of the Russian Federation, employees are paid severance pay in the following amounts and cases:

1. A severance pay in the amount of the average monthly earnings is paid to the dismissed employee, and the average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including the severance pay) are retained for him in the following cases:

termination of the employment contract in connection with the liquidation of the organization (clause 1 of article 81 of the Labor Code of the Russian Federation);

reduction in the number or staff of employees of the organization (clause 2 of article 81 of the Labor Code of the Russian Federation).

Provided that, within two weeks after the dismissal, the employee applied to the employment service and was not employed by it, in this case, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal.

According to Article 84 of the Labor Code of the Russian Federation, the employer pays the employee a severance pay in the amount of the average monthly earnings upon termination of the employment contract due to a violation of the rules established by the Code or other federal law for concluding an employment contract through no fault of the employee, if this violation excludes the possibility of continuing work (paragraph 11 of Article 77 TC RF).

2. A severance pay in the amount of two weeks of average earnings is paid to a dismissed employee in the following cases:

Inconsistency of the employee with the position held or the work performed due to a state of health that prevents the continuation of this work (subparagraph "a" of paragraph 3 of Article 81 of the Labor Code of the Russian Federation);

Calling up an employee for military service or sending him to an alternative civilian service that replaces it (clause 1 of article 83 of the Labor Code of the Russian Federation);

reinstatement at work of an employee who previously performed this work (clause 2 of article 83 of the Labor Code of the Russian Federation);

refusal of the employee to transfer in connection with the relocation of the employer to another locality (clause 9 of article 77 of the Labor Code of the Russian Federation).

In addition, the legislator provides for the payment of severance pay in other cases, if they are provided for by an employment or collective agreement, including in an increased amount.

Article 318 of the Labor Code of the Russian Federation provides for the preservation of average earnings for 6 months from the date of dismissal for the period of employment for persons dismissed from organizations located in the regions of the Far North and equivalent areas.

Seasonal workers are paid severance pay in accordance with article 296 of the Labor Code of the Russian Federation in the amount of two weeks average earnings upon termination of the employment contract in connection with:

Liquidation of the organization;

Reducing the number or staff of the organization's employees.

The reduction in the number or staff of employees of the organization is a common phenomenon in the system of labor relations.

When reducing the number or staff of employees of the organization, the employer is obliged to offer the employee another available vacant position in the same organization. The job offered must match the qualifications of the employee. This is established in article 180 of the Labor Code of the Russian Federation. The norm given by the legislation is not applicable if at the time of reduction of other vacancies did not have. In the event of a labor dispute, the employer, in support of this position, should attach the staff list before and after the reduction of the plaintiffs.

If at the time of dismissal due to redundancy there were vacant positions, but they require appropriate training, it is advisable for the employer to provide evidence justifying the impossibility of transferring laid-off employees to existing positions.

In the absence of vacant positions, the employee is offered another job in the same organization, to which he can be transferred with his consent.

When reducing the number or staff of the organization's employees, the preferential right to remain at work in accordance with Article 179 of the Labor Code of the Russian Federation is granted to employees with higher labor productivity and qualifications. Evaluation of the higher labor productivity and qualifications of the employee and the decision on the preferential right to remain at work in the event of a reduction in the number or staff of the organization's employees is made by the employer.

If the dismissed employee does not agree with the decision of the employer and considers the termination of the employment contract illegal, then he can file a labor dispute with the court. In turn, the court, considering the dispute, also evaluates business qualities of the employee left in the organization, compares them with the business qualities of the dismissed employee.

If the business qualities of employees are approximately equal, preference is given to staying at work (Article 179 of the Labor Code of the Russian Federation):

· family - in the presence of two or more dependents;

Persons in whose family there are no other self-employed workers;

employees who have received an industrial injury or occupational disease in this organization;

disabled people of the Great Patriotic War and invalids of military operations for the defense of the Fatherland;

employees who improve their skills on the job in the direction of the employer.

In addition, article 179 of the Labor Code of the Russian Federation is allowed to provide for in the collective agreement other categories of employees of the organization who enjoy the preferential right to remain at work with equal labor productivity and qualifications.

Similar guarantees in the event of a reduction in the number or staff of employees are provided:

In accordance with paragraph 7 of Article 14 of the Law of the Russian Federation dated May 15, 1991 No. 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (hereinafter referred to as the Law of the Russian Federation No. 1244-1) - citizens who received or underwent radiation illness and other diseases associated with radiation exposure due to the Chernobyl disaster or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant, as well as for disabled people due to the Chernobyl disaster, regardless of the time of work in this organization;

In accordance with paragraph 10 of Article 2 of the Federal Law of January 10, 2002 No. 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" - citizens who received a total (cumulative) effective radiation dose exceeding 25 cSv (rem ), regardless of the time of work in the organization;

In accordance with paragraph 1 of Article 8 of the Law of the Russian Federation dated January 15, 1993 No. 4301-1 “On the status of Heroes Soviet Union, Heroes of the Russian Federation and full cavaliers of the Order of Glory "- Heroes of the Soviet Union, Heroes of the Russian Federation and full cavaliers of the Order of Glory;

· in accordance with paragraph 6 of Article 10 of the Federal Law of May 27, 1998 No. 76-FZ "On the Status of Military Personnel" - to the spouses of military personnel in state organizations, military units;

· in accordance with Article 21 of the Law of the Russian Federation dated July 21, 1993 No. 5485-1 "On State Secrets" - to officials and citizens admitted to state secrets on a permanent basis;

· according to paragraph 5 of Article 35 of the Law of the USSR dated May 31, 1991 No. 2213-1 "On Inventions in the USSR" - to inventors.

When reducing the number or staff, the employer is obliged to provide at his own expense the necessary professional education with subsequent employment in this or another organization - to persons from among orphans and children left without parental care, released from organizations (paragraph 6 of Article 9 of the Federal Law of December 21, 1996 No. 159-FZ "On additional guarantees for social support orphans and children left without parental care).

When liquidating an organization, reducing the number or staff of employees of an organization, the employer is obliged to warn about the upcoming dismissal of employees personally and against receipt. Moreover, it is necessary to warn employees at least two months before dismissal. During these two months, the employee performs the duties stipulated by the employment contract, he is subject to the internal labor regulations of the organization.

Without a two-month notice of dismissal, the employer has the right to terminate the employment contract with the employee only with his written consent. At the same time, the employer, in accordance with Article 180 of the Labor Code of the Russian Federation, is obliged to pay additional compensation in the amount of two months' average earnings.

In the event of a threat of mass layoffs, the employer, taking into account the opinion of the elected trade union body, takes the necessary measures provided for by the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated February 5, 1993 No. 99 “On the organization of work to promote employment in conditions of mass dismissal”, a collective agreement.

Upon termination of the employment contract with the head of the organization, his deputy and chief accountant in connection with the change of ownership of the organization's property, these categories of workers, in accordance with Article 181 of the Labor Code of the Russian Federation, are provided with the following guarantees: the new owner pays them compensation in the amount of at least three average monthly earnings. Payment of such compensation is the responsibility of the new owner of the property of the organization, and not the right.

Note!

In the event that an employee is granted paid leave for time not worked by him (according to Article 122 of the Labor Code of the Russian Federation), no deductions are made for these days when the employee is dismissed for the following reasons:

Reducing the number or staff of employees of the organization (clause 2 of article 81 of the Labor Code of the Russian Federation);

Liquidation of an organization or termination of activity by an employer - an individual (clause 1 of article 81 of the Labor Code of the Russian Federation).

Other guarantees and compensations.

Guarantees when transferring an employee to another permanent lower paying job .

According to Article 182 of the Labor Code of the Russian Federation, if an employee is transferred to another permanent lower-paid job in accordance with a medical report, he retains his previous average earnings for one month from the date of transfer.

If an employee is transferred due to a work-related injury, occupational disease or other damage to health related to work, he retains his previous average earnings until a permanent loss of professional ability to work is established or until the employee recovers. Currently, the Rules for establishing the degree of loss of professional ability to work as a result of accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of October 16, 2000 No. 789 "On approval of the Rules for establishing the degree of loss of professional ability to work as a result of accidents at work and occupational diseases."

In addition, when transferring for medical reasons to a lower-paid job, the employer makes an additional payment up to the amount of the previous earnings until the restoration of working capacity or the establishment of disability for the following categories of citizens:

Those who received a total (accumulated) effective radiation dose exceeding 25 cSv (rem) - in accordance with paragraph 8 of Article 2 of the Federal Law of January 10, 2002 No. 2-FZ "On social guarantees for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site";

Those who received or suffered radiation sickness and other diseases associated with radiation exposure due to the Chernobyl disaster or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant, as well as disabled people due to the Chernobyl disaster - in accordance with paragraph 4 of Article 14 of the Law of the Russian Federation No. 1244-1.

Guarantees for an employee in case of temporary disability and guarantees and compensation in case of an accident at work and occupational disease .

The legislator, establishing guarantees in the event of an employee's temporary disability, obliges the employer to ensure the payment of benefits to the employee, the amount of which, as well as the grounds and conditions for payment, comply with federal laws (Article 183 of the Labor Code of the Russian Federation).

IN this case we are talking on benefits for temporary disability due to a general illness or injury, as well as other reasons not related to the implementation labor activity but entailed the employee's incapacity for work during the period of the employment relationship.

"Temporary disability" is recognized as one of the types of social insurance risks, which corresponds to such a type of social security as "temporary disability benefit".

The basis for the appointment of temporary disability benefits is a certificate of incapacity for work issued in the prescribed manner (the so-called "sick leave").

The rules establishing the grounds and conditions for the appointment of this benefit, the size and duration of its payment are enshrined in the Regulations on the procedure for providing benefits for state social insurance, approved by the Decree of the Presidium of the All-Union Central Council of Trade Unions dated November 12, 1984 No. 13-6.

On the issue of providing temporary disability benefits to citizens working in organizations and entrepreneurs applying special tax regimes, as well as private lawyers and notaries, one should be guided by the Federal Law of December 31, 2002 No. 190-FZ “On providing benefits for compulsory social insurance of citizens, working in organizations and individual entrepreneurs applying special tax regimes, and some other categories of citizens ”(hereinafter - Law No. 190-FZ).

All employees, regardless of the status of the employer, the nature and duration of the work performed, the terms and methods of remuneration, are entitled to temporary disability benefits.

The benefits provided for by the Regulations on the procedure for providing benefits for state social insurance, approved by the Decree of the Presidium of the All-Union Central Council of Trade Unions of November 12, 1984 No. 13-6, are issued to workers, employees, other citizens who are covered by state social insurance, as well as other persons in cases provided for legislation.

As a general rule, benefits are issued if the right to receive them has come during the period of the employment relationship (including the time of probation and the day of dismissal) provided for by the employment contract.

In the event of temporary disability before the start of work or after dismissal, the benefit is not issued, unless otherwise provided by the said Regulations.

The allowance is assigned if the application was followed no later than 6 months from the date of restoration of working capacity, establishment of disability. At the same time, temporary disability benefits for the past time are issued no more than 12 months before the day of applying for benefits.

The payment of benefits for the past (in whole or in part) at the initiative of the trade union bodies (for example, as a result of checking the correctness of the appointment and payment of benefits) is made in compliance with the same deadlines.

Benefits are paid at the expense of state social insurance funds, formed from the contributions of enterprises, institutions, organizations.

Non-payment by the organization of contributions does not deprive workers and employees of the right to receive state social insurance benefits.

For persons receiving remuneration under civil law or copyright agreements, compulsory social insurance is not established by law. According to paragraph 3 of Article 238 of the Tax Code of the Russian Federation, the tax base (in terms of the amount of tax payable to the Social Insurance Fund of the Russian Federation) does not include any remuneration paid to individuals under civil law contracts, copyright agreements.

According to Article 2 of the Federal Law of the Russian Federation No. 180-FZ of December 22, 2005 "On Certain Issues of Calculation and Payment of Benefits for Temporary Disability, Maternity and the Amount of Insurance Coverage for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases in 2006 ” (hereinafter - Law No. 180-FZ) for 2006, the procedure for calculating benefits for temporary disability, pregnancy and childbirth, established by Article 8 of Federal Law No. 166-FZ of December 8, 2003 “On the budget of the Social Insurance Fund of the Russian Federation for 2004" (hereinafter - Law No. 166-FZ). Namely, Article 2 of Law No. 180-FZ establishes that temporary disability benefits, as well as pregnancy and childbirth benefits for women subject to compulsory social insurance, are calculated from the average salary of the insured person paid to him by the employer paying these benefits, for the last 12 calendar months preceding the month of temporary disability, maternity leave, taking into account continuous work experience (for temporary disability benefits) and other conditions established by regulatory legal acts on compulsory social insurance.

In accordance with paragraph 1 of Article 1 of Law No. 180-FZ, insured persons working under employment contracts concluded with organizations, individual entrepreneurs and individuals who are not individual entrepreneurs recognized as taxpayers of the unified social tax in accordance with subparagraph 1 of paragraph 1 of Article 235 of the Tax Code RF, benefits for temporary disability due to illness or injury (with the exception of accidents at work and occupational diseases) are paid in the following order:

For the first two days of temporary disability - at the expense of the employer;

From the third day of temporary disability - at the expense of the Social Insurance Fund of the Russian Federation.

This payment procedure was also applied in 2005, as it was established by Article 8 of Federal Law No. 202-FZ of December 29, 2004 "On the Budget of the Social Insurance Fund of the Russian Federation for 2005".

From the 1st day of the occurrence of an insured event, at the expense of the FSS of the Russian Federation, temporary disability benefits are paid in connection with the need to care for a sick family member or child, during quarantine, if the employee was suspended from work due to a contagious disease of those around him, and in other cases specified regulatory enactments and are not diseases, as well as in connection with an accident at work and occupational disease, maternity leave. This is stated in the letter of the FSS of the Russian Federation dated January 18, 2005 No. 02-18 / 07-306 “On Articles 7 and 8 of the Federal Law “On the Budget of the Social Insurance Fund of the Russian Federation for 2005”.

Temporary disability benefits (with the exception of temporary disability benefits due to an accident at work or occupational disease) are paid in an amount not exceeding the minimum wage for a full calendar month, and in districts and localities in which regional wage coefficients are applied in the prescribed manner payment, - minimum size wages, taking into account these coefficients, if the insured person actually worked for less than three months in the last calendar year before the onset of temporary disability, maternity leave (paragraph 3 of Article 3 of Law No. 180-FZ). From September 1, 2005, the minimum wage is 800 rubles per month, and from May 1, 2006 - 1,100 rubles per month (Article 1 of the Federal Law of June 19, 2000 No. 82-FZ "On the Minimum Wage").

If the insured person worked for several employers during the last calendar year before the onset of temporary disability, maternity leave, the period (periods) of his work with the previous (previous) employer (employers) is also taken into account when determining the period of actual work.

Note that, in accordance with Article 3 of Law No. 180-FZ, from January 1, 2006, the maximum amount of temporary disability benefits and maternity benefits for a full calendar month has changed. Since 2006, the maximum amount of benefits cannot exceed 15,000 rubles, and in districts and localities where district wage coefficients are applied in the prescribed manner, the maximum amount of these benefits is determined taking into account these coefficients (before January 1, 2006 - 12,480 rubles ).

On guarantees and compensation in case of accident at work and occupational disease.

The provisions on guarantees and compensation in case of an accident at work and occupational disease are highlighted in a separate article 184 of the Labor Code of the Russian Federation, according to which, in case of damage to health or in the event of death of an employee due to an accident at work or occupational disease, the employee or his family (in the event of the death of an employee) must be reimbursed:

Lost earnings (income),

Additional expenses for medical, social and professional rehabilitation associated with damage to health or related expenses in connection with the death of an employee.

In addition, the legislator established that the types, volumes and conditions for providing guarantees and compensations to employees, in the cases specified in Article 184 of the Labor Code of the Russian Federation, are determined by federal law.

The economic and organizational foundations of compulsory social insurance against industrial accidents and occupational diseases are established by the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”.

The specified Law regulates the relations on maintenance social protection insured and determines the procedure for compensation for harm caused to the life and health of an employee in the performance of his duties under an employment contract (contract).

Harm caused to the health or life of an employee in the performance of labor duties is compensated by providing security (guarantees and compensation) for compulsory social insurance against accidents and occupational diseases. A complete list of types of provision for compulsory social insurance against industrial accidents and occupational diseases is given in Article 8 of the Federal Law of July 24, 1998 No. 125-ФЗ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”.

When determining the amount of a one-time insurance payment, it should be borne in mind that Article 4 of Law No. 180-FZ establishes:

"one. The amount of the lump-sum insurance payment for compulsory social insurance against industrial accidents and occupational diseases, provided for by Article 11 of the Federal Law of July 24, 1998 No. 125-ФЗ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”, is determined in accordance with the degree of loss of professional capacity for work of the insured person based on the maximum amount of 46,900 rubles.

2. In the event of the death of the insured person, the one-time insurance payment is set at 46,900 rubles.”

Other guarantees for temporary disability.

1. It is not allowed to dismiss (at the initiative of the employer) an employee during the period of his temporary disability and during his vacation (part 3 of article 81 of the Labor Code of the Russian Federation);

2. Annual paid leave must be extended in case of temporary disability of the employee (Part 1 of Article 124 of the Labor Code of the Russian Federation);

3. The presence of features of state guarantees and compensations for the reimbursement of additional material and physiological costs to citizens in connection with work and living in the extreme natural and climatic conditions of the North - special (additional) conditions and procedures for providing guarantees and compensations for persons living in the regions of the Far North and areas equated to them and who are employees of organizations financed from the federal budget, receiving temporary disability benefits at the expense of the FSS of the Russian Federation, are established by the Law of the Russian Federation dated February 19, 1993 No. 4520-1 “On State Guarantees and Compensations for Persons Working and living in the regions of the Far North and equivalent areas "(hereinafter - the Law of the Russian Federation No. 4520-1).

Guarantees for employees when they are sent for a medical examination.

Mandatory preliminary(when applying for a job) and periodical The following categories of employees undergo medical examinations:

Employees engaged in heavy work and work with harmful and (or) dangerous working conditions (including underground work);

Employees engaged in work related to traffic (Article 213 of the Labor Code of the Russian Federation);

Food industry employees Catering and trade, water supply facilities, medical and preventive and children's institutions, as well as some other organizations (Article 213 of the Labor Code of the Russian Federation);

Persons under the age of eighteen (Article 266 of the Labor Code of the Russian Federation).

These employees also undergo extraordinary medical examinations in accordance with medical recommendations.

Subject to mandatory medical examination annually:

Persons under the age of eighteen, in accordance with Article 266 of the Labor Code of the Russian Federation, until they reach the age of eighteen;

Employees engaged in heavy work and work with harmful and (or) dangerous working conditions (including underground work), as well as in work related to traffic until they reach the age of 21 (Article 213 of the Labor Code of the Russian Federation).

In addition, persons working in jobs associated with sources heightened danger(with the influence of harmful substances and adverse production factors), as well as those working in conditions of increased danger, undergo a mandatory psychiatric examination, and at least once every five years. The rules for passing a mandatory psychiatric examination by employees engaged in the above activities are approved by Decree of the Government of the Russian Federation dated September 23, 2002 No. 695 “On the passage of a mandatory psychiatric examination by employees engaged in certain types activities, including activities associated with sources of increased danger (with the influence of harmful substances and adverse production factors), as well as those working in conditions of increased danger.

Harmful and (or) hazardous production factors and work, during the performance of which preliminary and periodic medical examinations (examinations) are carried out, and the procedure for their conduct are established in the List approved by Order of the Ministry of Health and Social Development of the Russian Federation dated August 16, 2004 No. 83 "On approval of lists of harmful and (or) hazardous production factors and work, during the performance of which preliminary and periodic medical examinations (examinations) are carried out, and the procedure for conducting these examinations (examinations).

In accordance with articles 213, 266 of the Labor Code of the Russian Federation, all types of medical examinations and psychiatric examinations employees are at the expense of the employer.

Article 185 of the Labor Code of the Russian Federation guarantees employees sent for a medical examination to maintain average earnings at the place of work for the entire period of release from work. For this reason, an employee sent for a medical examination is not issued a certificate of incapacity for work.

This type of guarantees and compensations is established in article 187 of the Labor Code of the Russian Federation, according to which, when an employer sends an employee for advanced training with a break from work, he is guaranteed the preservation of the place of work (position) and the average salary. These guarantees are established only for the main place of work. Upon completion of training, the employee continues the employment relationship with the employer.

Decree of the Government of the Russian Federation dated June 26, 1995 No. 610 “On approval of the Model Regulations on an educational institution of additional vocational education(advanced training) of specialists” approved the Model Regulations on the educational institution of additional professional education (advanced training) of specialists. Paragraph 26 of the Model Provision reads:

“26. During the period of their studies, the average salary for the main place of work is kept for the trainees with a separation from their main job. Students from other cities who are sent to study outside their main job are paid daily allowances according to the norms established for business trips on the territory of the Russian Federation.

Students from other cities who are sent to study with a break from work are kept the average salary at their main place of work and are paid per diem for the first two months according to the norms established for business trips on the territory of the Russian Federation. Payment for trainees' travel to and from the place of study, daily allowance for the time spent on the road, as well as the payment of scholarships are carried out at the expense of the organization at the place of main work. At the time of training, students are provided with a hotel-type hostel with expenses paid by the sending party.

If it is impossible to provide housing to employees when they are sent to advanced training courses, the expenses for renting housing are reimbursed at the actual expenses confirmed by the relevant documents, but not more than the established rate of expenses for renting housing for business trips in the territory of the Russian Federation.

In the absence of supporting documents for the rental of residential premises, the expenses are reimbursed at the rate of expenses for the rental of residential premises established during business trips on the territory of the Russian Federation.

Guarantees and compensations for persons working part-time.

If an employee works part-time in an organization, then he is not entitled to claim guarantees and compensations that are provided for persons combining work with education, and for persons working in the Far North and equivalent areas. This is established in article 287 of the Labor Code of the Russian Federation.

All other guarantees and compensations established by labor legislation, collective agreements, local regulations, persons working part-time, are provided in full.

However, there is an exception: upon termination of an employment contract with a part-time job due to the liquidation of the organization or a reduction in the number or staff of employees, such an employee remains employed at the main place of work. For this reason, he is not paid (provided for in Article 178 of the Labor Code of the Russian Federation) the retained average earnings for the period of employment.

Reimbursement for business travel use of personal cars and motorcycles.

Labor legislation provides for the right of employees to reimburse expenses and receive compensation in the following cases:

§ in accordance with Article 188 of the Labor Code of the Russian Federation, when an employee, with the consent or knowledge of the employer and in his interests, uses personal property, the employee is paid compensation for the use, wear (depreciation) of tools, personal vehicles, equipment and other technical means and materials belonging to the employee, and the costs associated with their use are also reimbursed. The amount of reimbursement of expenses is determined by the agreement of the parties to the employment contract, expressed in writing;

The basis for the payment of compensation to employees who use personal cars for business trips is the order of the head of the enterprise, organization and institution, which establishes the amount of this compensation. To receive compensation, the employee must submit a personal statement to the accounting department of the organization, a copy of the technical passport of the personal car, duly certified. However, in the Letter of the Ministry of Taxation of the Russian Federation dated June 2, 2004 No. 04-2-06 / [email protected]“On reimbursement of expenses when employees use personal transport” states that in order to receive compensation, employees also keep records of business trips in travel sheets. Although, in our opinion, it is not necessary to draw up waybills in order to reduce income tax by the standard amount of compensation to the car owner.

Decree of the Government of the Russian Federation of February 8, 2002 No. 92 “On establishing the norms for the expenses of organizations for the payment of compensation for the use of personal cars for business trips, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses related to Production and Sales” establishes the norms of expenses for the payment of compensation for the use of personal cars and motorcycles for business trips:

"Cars with a worker rubles per month

engine size

up to 2000 cubic meters cm inclusive 1200

over 2000 cu. cm 1500

motorcycles 600”.

These norms are established for employees of organizations, regardless of the form of ownership and legal form.

For employees of institutions and organizations financed from the budgets of all levels, one should be guided by the norms of compensation for the use of personal cars and motorcycles for business trips established by the Order of the Ministry of Finance of the Russian Federation dated February 4, 2000 No. 16n “On changing the maximum norms of compensation for the use of personal cars and motorcycles for business trips" (hereinafter - Order No. 16n).

When calculating income tax, income can be reduced not by the entire amount of compensation, but only by that part of it that does not exceed the established norm (subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation). In addition, according to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, in order to reduce income by the amount of compensation for the use of a personal car, it is necessary to document the expense.

At the same time, it should be taken into account that if an employee is paid compensation for the use of a personal car for business trips, then at the same time the costs associated with the current operation (in particular, for fuel and lubricants) of this car cannot be taken into account in expenses for income tax purposes. This position, although not of a normative nature, is reflected in the Letter of the UMNS of the Russian Federation for the city of Moscow dated January 9, 2003 No. 26-12 / 02238.

At present, the norms of compensation payments for the use of cars and motorcycles in order to determine the tax base for personal income tax have not been approved.

In the Letter of the Ministry of Taxation of the Russian Federation for the city of Moscow dated May 27, 2003 No. 27-08a / 28297 "Clarifications on personal income tax", prepared on the basis of the Letter of the Ministry of Taxes of the Russian Federation dated May 15, 2003 No. 04-2-06 / 115- From 754, a detailed explanation is given on this point. In this letter, in particular, it is reported that Decree of the Government of the Russian Federation of June 20, 1992 No. 414 "On the norms of compensation for the use of personal cars for official purposes" (hereinafter - Decree No. 414) establishes the maximum norms for enterprises and organizations for inclusion in production cost(works, services) expenses for compensation to their employees for the use of their personal cars for business trips.

Decree No. 414 was amended by Decree of the Council of Ministers - Government of the Russian Federation dated May 24, 1993 No. 487 "On the marginal rates of compensation for the use of personal cars and motorcycles for business trips" due to price changes.

In accordance with paragraph 3 of the Decree of the Council of Ministers - the Government of the Russian Federation dated May 24, 1993 No. 487 "On the marginal rates of compensation for the use of personal cars and motorcycles for business trips" (hereinafter - Decree No. 487), in connection with a change in the price index, a Order No. 16n.

Thus, Decree No. 414, Decree No. 487 and Order No. 16n establish cost standards for inclusion in the cost of production, a Decree No. 92 was adopted in accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, therefore, in order to determine the tax base for personal income tax in relation to individuals who are not entrepreneurs, the specified normative acts are not applicable.

Consequently, from February 1, 2002, payments made by the organization to its employee in reimbursement of expenses for the use by him for business trips of his car in accordance with Article 188 of the Labor Code of the Russian Federation are subject to clause 3 of Article 217 of the Tax Code of the Russian Federation.

These payments include compensation payments provided for by collective agreements, agreements, local regulations containing labor law norms, which define the categories of persons and the norms of compensation payments. These payments are subject to paragraph 3 of Article 217 of the Tax Code of the Russian Federation and are not subject to taxation, including compensation for the use of personal property for which the norms paid by the employer in accordance with Article 188 of the Labor Code of the Russian Federation are not approved by law in the amount determined by agreement of the parties to the employment contract.

It should be noted that in accordance with subparagraph 3 of paragraph 1 of Article 111 of the Tax Code of the Russian Federation, the implementation by a taxpayer or tax agent of written explanations on the application of legislation on taxes and fees given by a tax authority or other authorized state body or their officials within their competence, is a circumstance excluding the taxpayer's guilt in committing a tax offense and thereby relieving the latter from tax liability. When applying this rule, it does not matter whether the clarification is addressed directly to the taxpayer who is a party to the dispute, or to an indefinite circle of persons (paragraph 35 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 No. 5 “On Certain Issues of Applying Part One of the Tax Code of the Russian Federation”) .

Note!

In the Letter of the Ministry of Taxation of the Russian Federation of October 31, 2002 No. 27-08a / 52444 "On the taxation of income of individuals", prepared on the basis of the Letter of the Ministry of Taxes of the Russian Federation of October 24, 2002 No. 04-4-08 / 1-185 AK 277, Office The Tax Ministry of Russia gave other explanations to taxpayers on how to take into account compensation payments to citizens for the use of their personal vehicles for official purposes.

In this letter, in particular, it was reported that in order to determine the tax base for personal income tax, one should be guided by Resolution No. 487 as amended by Order No. 16n. Thus, if an organization paying compensation payments to its employees for the use of personal vehicles for official purposes, was guided in its work by the explanations of the Office of the Ministry of the Russian Federation for the city of Moscow, set out in Letter No. 27-08a / 52444 dated October 31, 2002 income of individuals", that is, personal income tax was withheld from amounts exceeding the norms established by Decree No. 487, as amended by Order No. 16n, now, in accordance with the latest clarifications on this issue, the organization has the right to recalculate the overcharged amount of personal income tax.

It should be noted that the Ministry of Finance of the Russian Federation, in Letter No. 04-04-06/158 dated August 14, 2003, recommends for the purposes of calculating personal income tax when paying compensation to employees commercial organization for the use of private cars for official purposes, apply the standards specified in Decree No. 92.

Summing up all of the above, the most risk-free for the purposes of calculating personal income tax is the option of paying compensation to employees of a commercial organization for the use of personal cars for official purposes within the limits specified in Decree No. 92.

Compensation payments to employees for the use of their personal vehicles for official purposes are not subject to a single social tax, both within the limits on the basis of paragraph 1 of Article 238 of Chapter 24 of the Tax Code of the Russian Federation, and in excess of the norms on the basis of paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

Example 1

In March 2005, an employee of an organization (payer of income tax), by order of the head (on the basis of an employment contract), was assigned a monthly compensation for the use of a personal car for official purposes - 2,000 rubles. The working volume of the car engine is 1,800 cubic centimeters.

The compensation paid to the employee exceeds the legal norm by 800 rubles (2,000 - 1,200). This amount does not reduce taxable income, is subject to personal income tax and contribution to insurance against accidents and occupational diseases (at a rate of 0.2%).

The following entries must be made in accounting:

End of example.

For other types of property, the legislation does not provide for any standards. Therefore, in order to calculate income tax, compensation for the use of a computer, telephone, and so on by an employee can be taken into account in the amounts established by the agreement between the employee and the employer.

The amount of compensation for reimbursement of expenses associated with the use of property must correspond to economically justified costs associated with actual use property for work purposes. The organization must store documents or their duly certified copies, which:

Confirm the employee's ownership of the property used;

Confirm the expenses incurred by him when using the property for work purposes.

This is stated in the Letter of the Ministry of Finance of the Russian Federation of September 3, 2004 No. 03-05-01-04 / 9, as well as in the Letter of the Ministry of Finance of the Russian Federation of November 2, 2004 No. 03-05-01-04 / 72.

The amount of reimbursement of expenses (established by agreement of the parties) must be fixed in writing in the employment contract.

When renting a cell phone from an employee, the tax authorities may qualify payment for communication as taxable income of the employee. We recommend that documents be drawn up in such a way that the user and the landlord are different persons.

Other compensation.

As already noted, some types of compensation are established by industry regulations.

Let's name some of them.

1) teaching staff educational institutions (including executives whose activities are related to educational process) in order to facilitate their provision with book publishing products and periodicals a fixed monthly allowance is paid.

Since January 1, 2005, paragraph 8 of Article 55 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education" is set out in new edition. Now monthly monetary compensation to teachers for providing book publishing products and periodicals in the amount established by law is paid only in federal state educational institutions. The amount of compensation remains the same:

150 rubles - in federal state educational institutions of higher professional education and corresponding additional professional education;

100 rubles - in other federal state educational institutions.

The teaching staff educational institutions, which are under the jurisdiction of the constituent entities of the Russian Federation and municipalities, monetary compensation will be paid accordingly by decision of the state authority of the constituent entity of the Russian Federation and local governments. Moreover, the amount of monetary compensation will also be established locally.

2) In accordance with Article 6 of the Federal Law of May 30, 2001 No. 70-FZ “On Arbitration Assessors of Arbitration Courts of the Subjects of the Russian Federation”, to an arbitration assessor in proportion to the number of working days during which he participated in the administration of justice, by the appropriate arbitration court of a constituent entity of the Russian Federation for from the federal budget, compensation is paid in the amount of one fourth of the official salary of a judge of this arbitration court, but not less than five times the minimum wage established by the legislation of the Russian Federation. Arbitrator travel expenses are reimbursed in the manner and amount established for judges on business trips within the Russian Federation.

In accordance with paragraph 1 of Article 11 of Federal Law No. 113-FZ of August 20, 2004 “On jurors of federal courts of general jurisdiction in the Russian Federation”, during the time a juror is performing his duties in administering justice, the relevant court shall pay him, at the expense of the federal budget, a compensatory remuneration in in the amount of one second of the official salary of a judge of this court in proportion to the number of days the juror participates in the administration of justice, but not less than the average earnings of a juror at his main place of work for such a period.

3) Monthly compensations paid to employees affected by the Chernobyl disaster are established by the Law of the Russian Federation No. 1244-1.

In part 1 of Art. 164 of the Labor Code of the Russian Federation, guarantees are defined as the means, methods and conditions by which the exercise of the rights granted to employees in the field of social and labor relations is ensured. Thus, as the purpose of applying the guarantees established by law, the exercise of the rights of employees is indicated. Consequently, guarantees perform a security function in relation to the rights established by employees.

The Labor Code of the Russian Federation divides guarantees and compensations into general (when hiring, transfers, remuneration, termination of an employment contract, etc.) and special Kolobova S.V. Russian labor law: Tutorial for universities. - M: Yustitsinform, 2005. S. 264 ..

The source of financing for guarantees and compensations can be both the employer's funds and the funds of bodies and organizations in whose interests the employee performs state or public duties (juries, donors, etc.).

Legal regulation of the conditions for the provision of guarantees and compensations is not the prerogative of labor legislation and is carried out with the help of federal laws and other regulatory legal acts.

In accordance with Art. 165 of the Labor Code of the Russian Federation, in addition to general guarantees, for example, when hiring, transferring to another job, for wages, employees are provided with certain guarantees in the following cases: 1) being sent on business trips; 2) moving to work in another area; 3) performance of state or public duties; 4) combining work with education; 5) forced termination of work through no fault of the employee; 6) granting annual paid leave; 7) termination of the employment contract on separate grounds; 8) delays through the fault of the employer in issuing the work book to the employee upon dismissal.

Naturally, this list of guarantees is not exhaustive, since the establishment of additional guarantees in agreements, collective agreements, and other local acts organization, employment contract improves the position of the employee in comparison with the current legislation. In this connection, their establishment does not conflict with the law.

The basic rights of an employee include: 1) provision of work according to the function stipulated in the employment contract; 2) the right to working conditions corresponding to the current standards; 3) receiving remuneration for the work performed. Accordingly, guarantees are designed to ensure the implementation of these rights. For example, an employee may be absent from work for reasons established by law. In this case, he is guaranteed the preservation of the workplace and average earnings.

The rights of employees may be of a property or non-property nature.

The existing guarantees for the exercise of these rights may also be of a property or non-property nature. In particular, in the absence of an employee at work due to a violation of the terms of payment of wages, he is guaranteed the preservation of the workplace, the previous working conditions, and the non-dissemination of personal data. The listed guarantees can be recognized as non-property, since they do not have a value determined for the employee. Labor Code Russian Federation. / Rev. ed. Yu.P. Orlovsky. - M.: INFRA-M, 2009. - 1500 p. Lebedev V. Interaction of labor law systems and labor legislation // Russian justice. - 2003. - No. 11. S. 24 ..

During the absence of an employee from work due to non-payment of wages, he is guaranteed the preservation of the average wage. This guarantee is of a property nature, since it is associated with the provision of movable property to the employee in the form of cash in a certain amount.

hallmark non-property guarantees is their direct connection with the place of work of the employee, they are designed to ensure that the employee retains the previous working conditions in cases established by law, including workplace. In this connection, the main non-property guarantee is the provision to the employee of the former place of work after absence good reasons recognized as such by law, for example, in case of violation of the terms of payment of wages.

Property guarantees are directly related to the right of the employee to receive monetary remuneration for his work, that is, wages. In connection with which they are always associated with the size of the average wage received by the employee. Therefore, the provision of property guarantees is directly related to the size of the average salary of an employee.

In connection with the foregoing, the following legally significant circumstances can be distinguished that characterize legal concept labor guarantees. Firstly, the establishment in the legislation, agreements, collective agreement, other local legal acts of the organization, labor contract. Secondly, the direct provision of labor rights provided for in the legislation. Thirdly, ensuring the implementation of both non-property and property rights of workers in the labor sphere. At the same time, non-property guarantees are designed to ensure the preservation of the previous working conditions, in particular the place of work. Property guarantees are always associated with the income received by the employee salary Lebedev V. Interaction of systems of labor law and labor legislation // Russian justice. - 2003. - No. 11. S. 24 ..

The provision of non-property guarantees is associated with ensuring the rights that arise for employees in labor relations. As a general rule, such guarantees terminate with the end of the employment relationship. However, the employer is obliged to provide the employee with the storage and transfer of his personal data in compliance with the requirements of labor legislation and after his dismissal. Thus, this guarantee is valid even after the termination of the employment relationship. However, non-compliance by the employer with this guarantee entails the possibility for the employee to receive, after the termination of employment relations with him, the losses caused according to the rules of civil law. At the same time, the person with whom the employment relationship has been terminated may demand not only compensation for losses incurred in connection with the refusal of the employer to comply with non-property guarantees, but also compensation for non-pecuniary damage Mironov V.I. Labor law of Russia. - M., 2006. S. 354 ..

Property guarantees also operate in parallel with labor relations. However, separate guarantees are provided even after dismissal from work. These include severance pay paid to laid-off persons. However, the presence of this guarantee does not affect the fate of the employment relationship that has been terminated.

In connection with the foregoing, it can be concluded that guarantees are associated with the provision of rights arising in labor relations. The provision of these guarantees after the termination of the employment relationship does not affect their fate, but such provision also serves to ensure the labor rights of employees, which may continue after the termination of the employment relationship, for example, the right to compensation for losses caused by the employer and compensation for moral damage due to non-compliance with the established rules of conduct legislation.

Guarantees - the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and labor relations is ensured.

Compensation - monetary payments established for the purpose of reimbursement to employees of costs associated with the performance by them of labor or other duties provided for by this Code and other federal laws.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 165. Cases of provision of guarantees and compensations

In addition to the general guarantees and compensations provided for by this Code (guarantees for employment, transfer to another job, wages, etc.), employees are provided with guarantees and compensations in the following cases:

when sent on business trips;

when moving to work in another area;

in the performance of state or public duties;

when combining work with education;

in case of forced termination of work through no fault of the employee;

when granting annual paid leave;

in some cases, termination of the employment contract;

due to a delay due to the fault of the employer in issuing a work book upon dismissal of an employee;

in other cases provided for by this Code and other federal laws.

When providing guarantees and compensations, the corresponding payments are made at the expense of the employer. Bodies and organizations in whose interests the employee performs state or public duties (juries, donors, members of election commissions, and others) make payments to the employee in the manner and on the terms provided for by this Code, other federal laws and other regulatory legal acts of the Russian Federation . In these cases, the employer releases the employee from the main work for the period of performance of state or public duties.

165. Cases of granting guarantees and compensations

In addition to the general guarantees and compensations provided for by this Code (guarantees for employment, transfer to another job, wages, etc.), employees are provided with guarantees and compensations in the following cases:

when sent on business trips;

when moving to work in another area;

in the performance of state or public duties;

when combining work with education; (as amended by Federal Law No. 185-FZ of July 2, 2013)

in case of forced termination of work through no fault of the employee;

when granting annual paid leave;

in some cases, termination of the employment contract;

due to a delay due to the fault of the employer in issuing a work book upon dismissal of an employee;

in other cases provided for by this Code and other federal laws.

When providing guarantees and compensations, the corresponding payments are made at the expense of the employer. Bodies and organizations in whose interests the employee performs state or public duties (juries, donors, members of election commissions, and others) make payments to the employee in the manner and on the terms provided for by this Code, other federal laws and other regulatory legal acts of the Russian Federation . In these cases, the employer releases the employee from the main work for the period of performance of state or public duties. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Chapter 24

Article 166. The concept of a business trip

A business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. Business trips of employees permanent job which is carried out on the way or has a traveling character, are not recognized as business trips.

Features of sending employees on business trips are established in the manner determined by the Government of the Russian Federation. (Part two was introduced by Federal Law No. 90-FZ of June 30, 2006)

Article 167. Guarantees when sending employees on business trips

When an employee is sent on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip.

Article 168. Reimbursement of expenses related to a business trip

In case of sending on a business trip, the employer is obliged to reimburse the employee:

travel expenses;

additional expenses associated with living outside the place of permanent residence (per diem);

other expenses incurred by the employee with the permission or knowledge of the employer.

The procedure and amount of reimbursement of expenses associated with business trips to employees who have concluded an employment contract for work in federal government bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions are determined by the regulatory legal acts of the Government of the Russian Federation. (Part two as amended by Federal Law No. 55-FZ of April 2, 2014)

The procedure and amount of reimbursement of expenses associated with business trips to employees who have concluded an employment contract for work in state bodies of the constituent entities of the Russian Federation, employees of state institutions of the constituent entities of the Russian Federation, persons working in local governments, employees of municipal institutions are determined, respectively, by the regulatory legal acts of state bodies. authorities of the constituent entities of the Russian Federation, regulatory legal acts of local governments. (Part three was introduced by Federal Law No. 55-FZ of April 2, 2014)

The procedure and amount of reimbursement of expenses associated with business trips to employees of other employers are determined by a collective agreement or a local regulatory act, unless otherwise established by this Code, other federal laws and other regulatory legal acts of the Russian Federation. (Part four was introduced by Federal Law No. 55-FZ of April 2, 2014)

Article 168.1. Reimbursement of expenses related to business trips of employees whose permanent work is carried out on the road or has a traveling character, as well as work in the field, expeditionary work

(Introduced by Federal Law No. 90-FZ of June 30, 2006)

For employees whose permanent work is carried out on the road or has an itinerant nature, as well as employees working in the field or participating in expeditionary work, the employer compensates for the following related to business trips:

travel expenses;

the cost of renting a dwelling;

additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);

other expenses incurred by employees with the permission or knowledge of the employer.

The amount and procedure for reimbursement of expenses related to business trips of employees specified in part one of this article, as well as the list of works, professions, positions of these employees are established by a collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.

Article 169. Reimbursement of expenses when moving to work in another locality

When an employee moves, by prior agreement with the employer, to work in another locality, the employer is obliged to reimburse the employee:

expenses for the relocation of the employee, his family members and transportation of property (except for cases when the employer provides the employee with appropriate means of transportation);

expenses for settling in a new place of residence.

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions are determined by regulatory legal acts of the Government of the Russian Federation. (Part two as amended by Federal Law No. 55-FZ of April 2, 2014)

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in state bodies of the constituent entities of the Russian Federation, employees of state institutions of the constituent entities of the Russian Federation, persons working in local governments, employees of municipal institutions are determined accordingly by the regulatory legal acts of the bodies state power of the constituent entities of the Russian Federation, regulatory legal acts of local governments. (Part three was introduced by Federal Law No. 55-FZ of April 2, 2014)

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees of other employers are determined by a collective agreement or a local normative act or by agreement of the parties to an employment contract, unless otherwise established by this Code, other federal laws and other regulatory legal acts of the Russian Federation. (Part four was introduced by Federal Law No. 55-FZ of April 2, 2014)

Chapter 25

Article 170

The employer is obliged to release the employee from work with the preservation of his place of work (position) for the period of his performance of state or public duties in cases where, in accordance with this Code and other federal laws, these duties must be performed during working hours. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

The state body or public association that involved the employee in the performance of state or public duties, in the cases provided for by part one of this article, shall pay compensation to the employee for the time of performance of these duties in the amount determined by this Code, other federal laws and other regulatory legal acts of the Russian Federation or by decision of the relevant public association. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 171. Guarantees for employees elected to trade union bodies and labor dispute commissions

Guarantees for employees elected to trade union bodies and not released from the performance of labor duties, and the procedure for dismissal of these employees are determined by the relevant sections of this Code.

Members of the commissions for labor disputes free time from work is provided for participation in the work of the specified commission with the preservation of average earnings.

The procedure for the dismissal of employees elected to labor dispute commissions is determined by Article 373 of this Code.

Article 172

Guarantees for employees released from work as a result of their election to elective positions in state bodies, local self-government bodies are established by federal laws and laws of the constituent entities of the Russian Federation that regulate the status and procedure for the activities of these persons. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Chapter 26

Article 173

(as amended by Federal Law No. 185-FZ of July 2, 2013)

Employees who are sent for training by the employer or who independently enroll in state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of study and successfully master these programs, the employer provides additional leave with the preservation of average earnings for: (as amended by Federal Law of 02.07.2013 N 185-FZ)

passing an intermediate certification in the first and second years, respectively - 40 calendar days, in each of the subsequent courses, respectively - 50 calendar days (when mastering educational programs higher education in a shorter period in the second year - 50 calendar days); (as amended by Federal Law No. 185-FZ of July 2, 2013)

passing the state final certification - up to four months in accordance with the curriculum of the educational program of higher education mastered by the employee; (as amended by Federal Law No. 185-FZ of July 2, 2013)

employees admitted to entrance examinations - 15 calendar days; (as amended by Federal Law No. 185-FZ of July 2, 2013)

employees - listeners of preparatory departments of educational organizations of higher education for passing the final certification - 15 calendar days; (as amended by Federal Law No. 185-FZ of July 2, 2013)

employees studying under state-accredited bachelor's programs, specialist's programs or full-time master's programs that combine education with work, for passing intermediate certification - 15 calendar days per academic year, for preparing and defending graduation qualifying work and passing the final state exams - four months, for passing the final state exams - one month. (as amended by Federal Law No. 185-FZ of July 2, 2013)

Employees who successfully complete state-accredited bachelor's, specialist's or master's degree programs in part-time education are paid once per academic year by the employer for travel to and from the location of the relevant educational organization. (Part three as amended by Federal Law No. 185-FZ of July 2, 2013)

Employees who are mastering state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of study for a period of up to 10 academic months before the start of passing the state final certification are set at their request a working week, reduced by 7 hours. During the period of release from work, the specified employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage. (as amended by Federal Law No. 185-FZ of July 2, 2013)

By agreement of the parties to the employment contract, the reduction of working time is carried out by providing the employee with one day off from work per week or by reducing the length of the working day during the week.

Guarantees and compensations for employees who combine work with studies in bachelor's programs that do not have state accreditation, specialist's programs or master's programs are established by a collective agreement or an employment contract. (as amended by Federal Law No. 185-FZ of July 2, 2013)

Article 173.1. Guarantees and compensations for employees who combine work with higher education - training of highly qualified personnel

(introduced by Federal Law No. 185-FZ of July 2, 2013)

Employees who are studying programs for the training of scientific and pedagogical personnel in graduate school (adjuncture), residency programs and assistantship-internship programs for correspondence courses are entitled to:

additional annual leave at the place of work lasting 30 calendar days with the preservation of average earnings. At the same time, the time spent on travel from the place of work to the place of training and back is added to the annual additional leave of the employee, while maintaining the average earnings. The specified travel is paid by the employer;

one free day from work per week with payment in the amount of 50 percent of the wages received. The employer has the right to provide employees at their request in the last year of study no more than two additional free days from work per week without pay.

Employees mastering the training programs for scientific and pedagogical personnel in graduate school (adjuncture), as well as persons who are applicants degree Candidate of Sciences, are also entitled to receive an additional annual leave of three months at their place of work to complete a dissertation for the degree of Candidate of Sciences while maintaining their average earnings.

Article 174

(as amended by Federal Law No. 185-FZ of July 2, 2013)

For employees who successfully master state-accredited educational programs of secondary vocational education in part-time and part-time forms of education, the employer provides additional leave with the preservation of average earnings for:

passing intermediate certification in the first and second courses - 30 calendar days each, in each of the subsequent courses - 40 calendar days each;

passing the state final certification - up to two months in accordance with the curriculum of the educational program of secondary vocational education mastered by the employee; (as amended by Federal Law No. 185-FZ of July 2, 2013)

The employer is obliged to grant unpaid leave:

employees admitted to entrance examinations - 10 calendar days; (as amended by Federal Law No. 185-FZ of July 2, 2013)

employees who master state-accredited educational programs of secondary vocational education in full-time education and combine education with work, for passing intermediate certification - 10 calendar days in the academic year, for passing the state final certification - up to two months. (as amended by Federal Law No. 185-FZ of July 2, 2013)

Employees who are studying state-accredited educational programs of secondary vocational education in part-time education, once in the academic year, the employer pays for travel to the location of the educational organization and back in the amount of 50 percent of the fare. (Part three as amended by Federal Law No. 185-FZ of July 2, 2013)

Employees who are mastering state-accredited educational programs of secondary vocational education in part-time and part-time forms of study, within 10 academic months before the start of the state final certification, are set, at their request, a working week reduced by 7 hours. During the period of release from work, the specified employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage. (as amended by Federal Law No. 185-FZ of July 2, 2013)

By agreement of the parties to the employment contract, concluded in writing, the reduction of working time is carried out by providing the employee with one free day from work per week or by reducing the length of the working day (shift) during the week.

Guarantees and compensations for employees who combine work with education in educational programs of secondary vocational education that do not have state accreditation are established by a collective agreement or an employment contract. (as amended by Federal Law No. 185-FZ of July 2, 2013)

Article 175

Article 176

(as amended by Federal Law No. 185-FZ of July 2, 2013)

Employees who successfully master state-accredited educational programs of basic general or secondary general education in part-time education, the employer provides additional leave with the preservation of average earnings to pass the state final certification for the educational program of basic general education for a period of 9 calendar days, according to the educational program secondary general education for a period of 22 calendar days.

Employees who are mastering state-accredited educational programs of basic general or secondary general education in part-time and part-time education, during the academic year, at their request, a working week is established, reduced by one working day or by the number of working hours corresponding to it (with a reduction in the working day ( shifts) during the week). During the period of release from work, the specified employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage.

Guarantees and compensations for employees who combine work with the development of educational programs of basic general or secondary general education that do not have state accreditation in part-time and part-time education are established by a collective agreement or an employment contract.

Article 177

(as amended by Federal Law No. 185-FZ of July 2, 2013)

Guarantees and compensations for employees who combine work with education are provided upon receiving an education of the appropriate level for the first time. The specified guarantees and compensations can also be provided to employees who already have a vocational education of the appropriate level and are sent to receive education by the employer in accordance with an employment contract or apprenticeship agreement concluded between the employee and the employer in writing. (as amended by Federal Laws No. 90-FZ of 30.06.2006, No. 185-FZ of 02.07.2013)

The additional holidays provided for by Articles 173-176 of this Code, by agreement of the employer and the employee, may be accompanied by annual paid holidays.

An employee who combines work with education at the same time in two organizations engaged in educational activities, guarantees and compensations are provided only in connection with education in one of these organizations (at the choice of the employee). (Part three as amended by Federal Law No. 185-FZ of July 2, 2013)

The form of the certificate-call, which gives the right to provide guarantees and compensations to employees who combine work with education, is approved by the federal executive body that performs the functions of developing public policy and legal regulation in the field of education. (Part four was introduced by Federal Law No. 185-FZ of July 2, 2013)

Chapter 27

Article 178. Severance pay

Upon termination of the employment contract in connection with the liquidation of the organization (clause 1 of part one of Article 81 of this Code) or the reduction in the number or staff of the organization’s employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid a severance pay in the amount of the average monthly earnings, as well as for he retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). (As amended by Federal Law No. 90-FZ dated June 30, 2006)

In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the public employment service agency, provided that the employee applied to this agency within two weeks after dismissal and was not employed by him.

Severance pay in the amount of two weeks of average earnings is paid to the employee upon termination of the employment contract in connection with:

the employee's refusal to transfer to another job, which is necessary for him in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the employer's lack of an appropriate job (paragraph 8 of part one of Article 77 of this Code);

conscription of an employee for military service or sending him to an alternative civilian service that replaces it (paragraph 1 of the first part of Article 83 of this Code);

reinstatement at work of an employee who previously performed this work (paragraph 2 of part one of Article 83 of this Code);

the refusal of the employee to transfer to work in another locality together with the employer (paragraph 9 of the first part of Article 77 of this Code);

recognition of an employee as completely incapable of working in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation (clause 5 of part one of Article 83 of this Code);

refusal of the employee to continue work in connection with a change in the terms of the employment contract determined by the parties (paragraph 7 of the first part of Article 77 of this Code). (Part three as amended by Federal Law No. 90-FZ of June 30, 2006)

An employment contract or a collective agreement may provide for other cases of payment of severance benefits, as well as establish increased amounts of severance benefits, with the exception of cases provided for by this Code. (as amended by Federal Law No. 56-FZ of April 2, 2014)

Article 179

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

When reducing the number or staff of employees, the preferential right to remain at work is granted to employees with higher labor productivity and qualifications. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

With equal labor productivity and qualifications, preference is given to staying at work: family - in the presence of two or more dependents (disabled family members who are fully supported by the employee or receive assistance from him, which is for them a permanent and main source of livelihood); persons in whose family there are no other self-employed workers; employees who received an industrial injury or occupational disease during the period of work with this employer; invalids of the Great Patriotic War and invalids of military operations for the defense of the Fatherland; employees who improve their skills in the direction of the employer on the job. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

The collective agreement may provide for other categories of workers enjoying the preferential right to remain at work with equal labor productivity and qualifications. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 180

When carrying out measures to reduce the number or staff of employees of the organization, the employer is obliged to offer the employee another available job (vacant position) in accordance with part three of Article 81 of this Code. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

About the upcoming dismissal in connection with the liquidation of the organization, the reduction in the number or staff of the organization's employees, employees are warned by the employer personally and against signature at least two months before the dismissal. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

The employer, with the written consent of the employee, has the right to terminate the employment contract with him before the expiration of the period specified in part two of this article, paying him additional compensation in the amount of the employee's average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal. (Part three as amended by Federal Law No. 90-FZ of June 30, 2006)

In the event of a threat of mass layoffs, the employer, taking into account the opinion of the elected body of the primary trade union organization, takes the necessary measures provided for by this Code, other federal laws, a collective agreement, an agreement. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 181

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

In case of termination of the employment contract with the head of the organization, his deputies and the chief accountant in connection with the change of ownership of the organization's property, the new owner is obliged to pay compensation to the specified employees in the amount of not less than three times the average monthly earnings of the employee, except for the cases provided for by this Code. (as amended by Federal Laws No. 90-FZ of 30.06.2006, No. 56-FZ of 02.04.2014)

Article 181.1. Severance pay, compensation and other payments to employees in certain cases of termination of employment contracts

(introduced by Federal Law No. 56-FZ of April 2, 2014)

Collective agreement, agreements, local regulations, employment contracts or decisions of the employer, authorized bodies legal entity, as well as the owner of the property of the organization or persons (bodies) authorized by the owners, the payment of severance benefits, compensations and (or) the appointment of any other payments to them in any form in cases of dismissal of employees on the grounds that relate to disciplinary actions(Part three of Article 192 of this Code), or termination of employment contracts with employees on the grounds established by this Code, other federal laws, if this is associated with the commission of guilty actions (inaction) by employees.

Chapter 28. OTHER GUARANTEES AND COMPENSATIONS

Article 182. Guarantees when transferring an employee to another lower-paid job

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

When transferring an employee who, in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation, needs to be provided with another job, to another lower-paid job, this employer retains the average earnings from his previous job for one month from the date of transfer, and in case of transfer in connection with a labor injury, occupational disease or other damage to health associated with work, until a permanent loss of professional ability to work is established or until the employee recovers. (as amended by Federal Laws No. 90-FZ of 30.06.2006, No. 157-FZ of 22.07.2008)

Article 183. Guarantees for an employee in case of temporary disability

In the event of temporary disability, the employer pays the employee temporary disability benefits in accordance with federal laws. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

The amount of benefits for temporary disability and the conditions for their payment are established by federal laws. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 184

In case of damage to health or in case of death of an employee due to an accident at work or an occupational disease, the employee (his family) shall be compensated for his lost earnings (income), as well as additional expenses related to damage to health for medical, social and professional rehabilitation or appropriate expenses in connection with the death of an employee.

The types, volumes and conditions for granting guarantees and compensations to employees in these cases are determined by federal laws. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 185. Guarantees for employees sent for medical examination

For the duration of the medical examination, employees who are required to undergo such an examination in accordance with this Code shall retain their average earnings at the place of work. (as amended by Federal Laws No. 90-FZ of 30.06.2006, No. 317-FZ of 25.11.2013)

Article 186

On the day of donating blood and its components, as well as on the day of the related medical examination, the employee is released from work. (as amended by Federal Law No. 317-FZ of November 25, 2013)

If, by agreement with the employer, the employee went to work on the day of donating blood and its components (with the exception of work with harmful and (or) dangerous working conditions, when it is impossible for the employee to go to work on that day), he is provided, at his request, with another day of rest. (as amended by Federal Law No. 421-FZ of December 28, 2013)

In the case of donating blood and its components during the period of annual paid leave, on a weekend or non-working holiday, the employee, at his request, is provided with another day of rest.

After each day of donating blood and its components, the employee is given an additional day of rest. The specified day of rest, at the request of the employee, can be attached to the annual paid leave or used at another time within a year after the day of donating blood and its components. (As amended by Federal Law No. 90-FZ dated June 30, 2006)

When donating blood and its components, the employer retains for the employee his average earnings for the days of donation and the rest days provided in connection with this. (as amended by Federal Law No. 122-FZ of 22.08.2004)

Article 187

(as amended by Federal Law No. 185-FZ of July 2, 2013)

When an employer sends an employee to vocational training or additional vocational education with a break from work, he retains his place of work (position) and the average salary at the main place of work. Employees sent for vocational training or additional vocational education away from work in another area are paid travel expenses in the manner and in the amount that are provided for persons sent on business trips. (as amended by Federal Law No. 185-FZ of July 2, 2013)

Article 188. Reimbursement of expenses when using personal property of an employee

When an employee, with the consent or knowledge of the employer and in his interests, uses personal property, the employee is paid compensation for the use, wear (depreciation) of the tool, personal transport, equipment and other technical means and materials belonging to the employee, as well as reimbursed for the costs associated with their use. The amount of reimbursement of expenses is determined by the agreement of the parties to the employment contract, expressed in writing.

Each official employment must be supported by certain guarantees and compensations. Guarantees and compensations in labor law are mandatory. And if the second concept is exclusively material in nature, the first can have both material and non-material connotations. Let's take a closer look at what these provisions include.

Definitions

Basically, the concept of guarantees and compensations is considered from the point of view of labor law. According to Article 164 of the Labor Code of the Russian Federation, guarantees are understood as the means, conditions and methods by which employees of organizations are granted various rights in social and labor relations. Guarantees that are provided by law and provide these rights to all employees may be of a material and non-material nature. The former include maintaining wages during vacation or training, a long business trip or sick leave, etc. The second concept includes the preservation of the workplace or the provision of another position.

In relation to guarantees, such concepts as payments or surcharges are also used. Guarantee payments are understood to be such payments that are issued to an employee for the time that he did not fulfill his labor obligations for good reasons, which are established by law. They general rules replace wages. Guarantee surcharges are laid in excess of the established salary.

Compensation is understood as cash payments, which are reimbursement to the employee of those costs that are associated with the performance of labor duties and are provided for by law.

If an employee spent money in the course of production necessity, the organization must compensate for the losses incurred in monetary terms.

The concept of guarantees and compensations in labor law can also be used jointly, if the case so requires. For example, if the employee is a donor.

In addition to reimbursement of expenses, employees are entitled to compensation for non-pecuniary damage that may be caused in the workplace.

Basic goals

The main purposes of providing guarantees and compensations are:

1. Providing employees with average earnings in individual cases provided for by law, when they do not fulfill their direct duties.
2. Reimbursement to employees of the monetary costs specified in the law, incurred by them due to production needs.

The main guarantees and compensations in the labor law of the Russian Federation are spelled out in the Labor Code of the Russian Federation.

Types of guarantees

The main types of guarantee payments include:

Special cases

In addition to the established guarantees, the legislation provides the following types guarantees and compensations in labor law:

1. When sent on business trips or other business trips.
2. When moving to another city in order to fulfill labor obligations.
3. When performing state or public activities.
4. When combining study and work.
5. If necessary, stop work due to the fault of the employee.
6. during the annual holiday.
7. In exceptional cases of termination of employment relations.
8. Due to the delay in issuing a labor form due to the fault of the employer upon termination of the employment relationship.
9. Other types of guarantees and compensations that are provided for by labor law.

Basic principles

The main principles for providing compensation and guarantees include:

• establishing a mandatory level of compensation and guarantees;
• the obligation of heads of organizations to provide employees with statutory guarantees and compensations;
• the employee's right to statutory compensation and guarantees;
• the possibility of improving the situation of employees in comparison with what is established by the legislation in the field of compensation and guarantees at the level of the agreement at the expense of the contracting parties.

Business trips

A business trip is understood as a trip of an employee at the direction of the head for a specific period to fulfill their duties.

Today, the legislation does not establish a maximum business trip period, it is determined by the employer individually, based on the nature of the assignment. A business trip is not considered a trip of an employee who has a traveling nature of work.

The direction of an employee on a business trip must be issued by order of the head of the organization. Based on this, a travel certificate is issued, in which it is necessary to indicate the beginning of the trip and its end, as well as the point of business trip. At the end of the trip, the employee must submit a report on the work done.

When an employee is sent on a business trip, he is provided with guarantees and compensations, which are designated as mandatory in labor law. These include:

1. Preservation of the workplace and position. An employee does not have the right to be transferred to another position or dismissed at the initiative of the employer (if this is not the liquidation of the enterprise).
2. Maintaining wages. During the business trip, the employee retains the average earnings. If a citizen works part-time, then the payment of travel expenses, as well as the preservation of earnings, falls on the organization that sent him on the trip. If an employee is sent on a business trip by both organizations at once, then the salary must be kept both at the main place and part-time.
3. Reimbursement of travel expenses. Such reimbursements include: travel expenses, accommodation expenses, additional expenses and those expenses that are allowed to the employee with the consent and knowledge of the employer.

A special compensation procedure is provided for those employees who work on a rotational basis. Since this way of working is permanent for them, instead of daily allowances, they are paid supplements to the basic tariff rate.

moving

Guarantees and compensations in labor law are also briefly described for moving to work in another locality.

Moving is usually associated with various expenses, and the employer must reimburse them. The following are subject to reimbursement:

• expenses for the relocation of the employee and his family, as well as for the transportation of the main property (the exception is cases when the employer provides the employee with the necessary means of transportation);
• expenses for settling in a new place.

The amount of compensation must be agreed between the parties in writing.

Military duty

Guarantees and compensations in labor law are also provided for citizens performing military duty. Such persons can be released from work while maintaining their place of work and average earnings (during military training), receive compensation related to the rental of housing, payment for relocation or travel from home to work, receive travel allowances for the period of medical examination, examination or treatment for the purpose of setting for military registration, preparation for conscription or military service.

If the organization incurred expenses due to the implementation of the law on military duty, then their reimbursement is made from the federal budget.

Combining study and work

Guarantees and compensations in labor law are also regulated for employees who combine study and work. These include:

• Educational leave (may be granted on the basis of a certificate-call from an educational institution).
• Shortening of the working day.
• Travel compensation.

Guarantees and compensations can be provided if:

• the institution has state accreditation;
• the employee complies with the norms in a timely manner curriculum, has no debts for semesters, performs all assigned work on time;
• The employee has never received higher education before.

If an employee receives education in several institutions at once, then payments are provided in connection with training in one of them.

If an employee studies part-time, the employer once a year pays for his travel. At the request of an employee studying by correspondence or in the evening form, he can reduce the working week by seven hours for ten months before preparing for thesis or passing state exams.