For the first time - publication of information on the average monthly salary of managers, their deputies and chief accountants on the Internet

government institutions;

municipal institutions;

public unitary enterprises;

municipal unitary enterprises.

Where exactly on the Internet should information be posted?

Article 349.5 of the Labor Code of the Russian Federation states that salary information must be posted on the Internet at government agencies, bodies local government, organizations exercising the functions and powers of the founders of the relevant funds, institutions, enterprises, unless otherwise provided by the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts of the Russian Federation.

For your information: this information, by decision of state bodies, local governments, organizations exercising the functions and powers of the founders of funds, institutions, enterprises, can be posted on the Internet on the official websites of these funds, institutions, enterprises.

What information is prohibited from publishing on official websites?

By virtue of h. 3 Article. 349.5 of the Labor Code of the Russian Federation, as part of the information posted on official websites on the Internet, provided for in Part 1 of this article, it is impossible to indicate:

data to determine the place of residence, mailing address, telephone;

other individual means of communication of persons named in Part 1 of Art. 349.5 of the Labor Code of the Russian Federation;

information classified as state secrets or information of a confidential nature.

Note that the procedure for posting information on the monthly average calculated for the calendar year wages persons referred to in Part 1 of Art. 349.5 of the Labor Code of the Russian Federation, and the provision by these persons of this information is established by the regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, local governments, unless otherwise provided by the Labor Code, other federal laws and other regulatory legal acts of the Russian Federation.

Procedure for providing information

At present, Decree of the Government of the Russian Federation of December 28, 2016 No. 1521 approved the Rules for posting information on the average monthly salary of managers, their deputies and chief accountants of state non-budgetary funds of the Russian Federation, federal public institutions and federal state unitary enterprises (hereinafter - Regulations No. 1521).

Paragraph 2 of these rules specifies that information on the average monthly salary of managers, their deputies and chief accountants of state off-budget funds of the Russian Federation, federal state institutions and federal state unitary enterprises is posted on the Internet on the official websites of the PFR, FFOMS, federal bodies of organizations performing functions and the powers of the founders of the relevant institutions and enterprises. At the same time, the above information regarding the heads, their deputies and chief accountants of institutions and enterprises in respect of which the functions and powers of the founders are exercised by the Government of the Russian Federation is published on the official data of institutions and enterprises, with the exception of institutions and enterprises in respect of which the Government of the Russian Federation has decided on posting this information on the Internet on its official website.

Note: the above information is posted on the Internet no later than May 15 of the year following the reporting year (clause 4 of Regulation No. 1521). This means that information for 2017 should be published no later than May 15, 2018.

According to clause 5 of Regulation No. 1521, the information to be posted on the Internet includes:

full name of the state non-budgetary fund of the Russian Federation, institution or enterprise;

position held;

surname, name and patronymic of the person in respect of whom the information is posted.

Clause 6 of Regulation No. 1521 that it is prohibited to indicate data that are provided for in Part 3 of Art. 349.5 of the Labor Code of the Russian Federation.

How is the average monthly wage made?

Recall that on January 1, 2017, the amendments made by Resolution No. 1339 to Regulation No. 922 came into force. In accordance with the said resolution, Regulation No. compulsory health insurance funds, state and municipal institutions, state and municipal unitary enterprises.

Read also

• Management salaries according to the new
• Ministry of Labor explains...
• Up-to-date on the calculation of vacation pay
• Changes in payroll legislation
• The marginal ratio of salaries of management and employees of autonomous institutions

Thus, the calculation of the average monthly wage for the purpose of posting information about it on the Internet must be carried out in accordance with the rules of clause 20 of Regulation No. 922.

So, this paragraph says that the average monthly salary of managers, deputy heads, chief accountants is formed from all sources of support. Average monthly salary specified persons institution is determined by dividing the amount of actually accrued wages (including payments provided for in paragraph 2 of Regulation No. 922) to the relevant head, deputy head, chief for the calendar year by 12 (the number of months in a year). Clause 2 of Regulation No. 922 establishes that when calculating average earnings, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account. These payments include, in particular:

wages paid in non-monetary form;

monetary remuneration (monetary allowance) accrued for hours worked to persons replacing public office Russian Federation, public positions of the constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials local self-government, members of election commissions acting on a permanent basis;

salaries accrued to teachers of professional educational organizations for teaching hours in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

allowances and surcharges to rates, salaries ( official salaries) per professional excellence, class, length of service (work experience), knowledge of the language, work with information constituting a state secret, combination of professions (positions), expansion of service areas;

payments related to working conditions, including payments due to regional regulation of wages;

bonuses and remuneration provided for by the remuneration system;

other types of wage payments applied by the relevant employer.

In addition, when calculating the average monthly wage, it is necessary to take into account some nuances:

if the head, deputy head, chief accountant of the fund, institution, enterprise were members of labor relations with a fund, institution, enterprise for an incomplete calendar year, the average monthly salary is determined based on the actually worked by the head, deputy head, chief accountant of the full calendar months;

the calculation of the average monthly wages of these persons is carried out separately for the positions of the head, chief accountant and for each position of the deputy head;

in the event that the specified persons perform work on combining positions (professions) or perform the duties of a temporarily absent employee without exemption from the main job, the amounts accrued both for the main position (profession) and for the combined position (profession) are taken into account in the actually accrued wages, and also accrued for the performance of the duties of a temporarily absent employee without release from the main job;

when working part-time, only the amounts of actually accrued wages for the position of head, deputy head, chief accountant are taken into account in the actually accrued wages;

in the actual accrued wages, to determine the average monthly wage, the payments provided for in clause 3 of Regulation No. 922, compensations paid upon termination employment contract, including for unused vacation. Clause 3 of Regulation No. 922 states that the calculation of average earnings does not include social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, rest, etc.).

In addition, we recall that from 01/01/2017 Part 2 of Art. 145 of the Labor Code of the Russian Federation, the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants of state extra-budgetary funds of the Russian Federation, TFOMS, state and municipal institutions, state and municipal unitary enterprises, formed from all sources financial support and calculated for the calendar year, and the average monthly salary of employees of such funds, institutions, enterprises (excluding the salary of the relevant head, his deputies, chief accountant), which is determined by the state body, local government, organization exercising the functions and powers of the founders of the relevant funds , institutions, enterprises, in an amount not exceeding the amount established:

for managers, their deputies, chief accountants of state off-budget funds of the Russian Federation, federal state institutions, federal state unitary enterprises - regulatory legal acts of the Government of the Russian Federation;

for managers, their deputies, chief accountants of territorial compulsory medical insurance funds, state institutions of the constituent entities of the Russian Federation, state unitary enterprises of the constituent entities of the Russian Federation - regulatory legal acts of the constituent entities of the Russian Federation;

for heads, their deputies, chief accountants of municipal institutions, municipal unitary enterprises - regulatory legal acts of local governments.

To control the established limit level of the ratio, in addition to the average monthly salary of managers, their deputies and chief accountants, the average monthly salary of employees of institutions is used. The procedure for determining the average monthly salary of employees of institutions is also established by paragraph 20 of Regulation No. 922. So, it is determined (excluding the salary of the head, deputy heads, chief accountant) by dividing the amount of actually accrued wages (including payments provided for in paragraph 2 of Regulation No. 922) of such payroll employees (excluding the head, deputy heads, chief accountant) by the average number of such employees (excluding the head, deputy heads, chief accountant) for the corresponding calendar year and 12 (number of months in a year). Average headcount of these employees for the corresponding calendar year is determined according to the methodology used for the purposes of federal statistical monitoring.

For your information: the current limit of the ratio average salary managers and the average salary of employees in a multiple of 1 to 8 is set for federal state institutions and federal state unitary enterprises.

To check whether the institution has exceeded the maximum level of salary ratio, it is necessary to divide the average monthly salary of the head, his deputies and the chief accountant by the average monthly salary of the employees of the institution. To do this, you first need to calculate the average monthly salary of each group, and then determine the ratio. For clarity, here are the formulas:

Average monthly salary of employees \u003d Actual accrued salary of employees on the payroll for 2017 / Average number of employees / 12

The level of salary multiplicity (ratio) = Average monthly salary of the head (his deputies, chief accountant) / Average monthly salary of employees

For your information: the ratio must be calculated for each group of persons, that is, at least three times.

In conclusion, we outline the main points.

1. Information on the average monthly salary of managers, their deputies and chief accountants of institutions is posted on the Internet no later than May 15 of the year following the reporting year, that is, for 2017 - no later than May 15, 2018.

2. The information published on the Internet shall indicate the full name of the state non-budgetary fund of the Russian Federation, institution or enterprise, position held, last name, first name and patronymic of the person in respect of whom the information is posted.

3. It is forbidden to indicate in the information data that allow determining the place of residence, postal address, telephone number, other individual means of communication of persons named in Part 1 of Art. 349.5 of the Labor Code of the Russian Federation, information classified as state secrets or information of a confidential nature.

4. The procedure for calculating the average monthly salary of managers, deputy heads, chief accountants of state extra-budgetary funds of the Russian Federation, territorial compulsory medical insurance funds, state and municipal institutions, state and municipal unitary enterprises is established by clause 20 of Regulation No. 922.

salary of an accountant chief accountant unitary enterprises

On the calculation of the average monthly salary of managers and chief accountants of state institutions, as well as on the procedure for posting this information on the Internet.

Federal Law No. 347-FZ of July 3, 2016 “On Amendments to Labor Code Russian Federation» amended, including Art. 145 of the Labor Code of the Russian Federation in terms of fixing the mandatory establishment of maximum ratios between the average monthly salary heads, their deputies, chief accountants, including federal state institutions and unitary enterprises and the average monthly wages of employees of these organizations (excluding the wages of the head, his deputies, chief accountant).

In addition, the Labor Code is supplemented by Art. 3495, according to which information is posted on the Internet on the official websites of state bodies, organizations exercising the functions and powers of the founder of the relevant organizations.

The rules for posting information are approved by Decree of the Government of the Russian Federation No. 1521 dated December 28, 2016.

Clause 4 of the Rules stipulates that information is posted on the Internet no later than May 15 of the year following the reporting year.

The federal law entered into force on the day of its official publication. At the same time, the maximum levels of the ratio between the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees of organizations, established in accordance with the Federal Law, are applied from January 1, 2017.

In order to implement the Federal Law, Decree of the Government of the Russian Federation of December 10, 2016 No. 1339 “On Amendments to Certain Acts of the Government of the Russian Federation” was adopted, which amended, including Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the Peculiarities of the Procedure for Calculating the Average Wage” in terms of establishing a unified calculation of the average monthly wage to determine the maximum ratio of these persons.

In accordance with the provisions of the Federal Law and Decree No. 1339, the calculation of the average monthly salary of managers, their deputies and chief accountants to determine the maximum ratio of these persons is determined for the corresponding calendar year. At the same time, the procedure for calculating the average monthly salary of these persons, as indicated above, was established from January 1, 2017.

According to part 4 of Art. 12 of the Labor Code the effect of a law or other regulatory legal act containing norms labor law, extends to relations that arose before its entry into force, only in cases expressly provided for by this act.

Part 5 of Art. 12 of the Labor Code provides that in relations that arose before the entry into force of a law or other regulatory legal act containing labor law norms, the specified law or act applies to the rights and obligations that arose after its entry into force.

Thus, the calculation of the average monthly salary of managers, their deputies, chief accountants and, accordingly, the placement of information on the Internet in accordance with federal law should be carried out at the end of the year, i.e. for 2017, starting from 2018.

2. Establish that information on the average monthly salary of managers, their deputies and chief accountants of state institutions of the city of Moscow, state unitary enterprises of the city of Moscow is subject to placement in accordance with this resolution starting from the calculations of the average monthly salary of these persons for 2017.

3. Control over the implementation of this resolution shall be entrusted to the Deputy Mayor of Moscow in the Government of Moscow on social development Pechatnikova L.M. in general and the Deputy Mayors of Moscow in the Government of Moscow in accordance with the distribution of duties.

Order
posting information on the average monthly salary calculated for the calendar year of managers, their deputies and chief accountants of state institutions of the city of Moscow, state unitary enterprises of the city of Moscow

1. The procedure for posting information on the average monthly salary calculated for the calendar year of managers, their deputies and chief accountants of state institutions of the city of Moscow, state unitary enterprises of the city of Moscow (hereinafter referred to as the Procedure) establishes the rules for posting information on the average monthly salary calculated for the calendar year of managers, their deputies and chief accountants of state institutions of the city of Moscow, state unitary enterprises of the city of Moscow (hereinafter referred to as information) in the information and telecommunication network Internet.

2. Information is posted on the information and telecommunication network Internet on the official website of the executive authorities of the city of Moscow, exercising the functions and powers of the founders (hereinafter referred to as the founder) of state institutions of the city of Moscow, state unitary enterprises of the city of Moscow (hereinafter referred to as institutions, enterprises), or by decision founder on the websites of institutions, enterprises.

3. Institutions and enterprises submit information to the founder annually no later than April 30 of the year following the reporting year.

4. Information is posted on the relevant website no later than May 15 of the year following the reporting year.

5. As part of the information posted on the relevant website, it is prohibited to indicate data that allows you to determine the place of residence, postal address, telephone number and other individual means of communication of managers, their deputies and chief accountants of institutions, enterprises, as well as information classified as state secrets or information of a confidential nature .

6. If the head, his deputy or chief accountant of an institution, enterprise finds that the information posted on the relevant website does not reflect or does not fully reflect any information or there are errors or inaccuracies, he has the right to provide updated information within 30 calendar days after the expiration of the period specified in this Order.

7. Updated information submitted in accordance with this Procedure shall be posted on the relevant website no later than the end of the business day following the day of submission of the updated information in accordance with paragraph 6 of this Procedure.

Document overview

Information on the average monthly salary calculated for the calendar year of managers, their deputies and chief accountants of state institutions and state unitary enterprises of the city is posted on the official website of the executive authorities that are the founders of state unitary enterprises and state institutions, or by decision of the founder on the websites of institutions and enterprises.

Information on the average monthly salary is submitted to the founder annually by April 30 of the year following the reporting year and posted on the website until May 15. It is forbidden to post data on the site that allows you to determine the place of residence, postal address, phone number of managers, their deputies and chief accountants, as well as information classified as state secrets or confidential information.

If the head, his deputy or chief accountant finds that the posted information does not fully reflect any information or inaccurate data is provided, he has the right to provide updated information within 30 calendar days after the information was posted. Updated information is posted on the website no later than the end of the business day following the day the updated information was submitted.

From January 1, 2017, changes to the Labor Code of the Russian Federation regarding the payment of wages come into force. In accordance with these changes, individual organizations must set the salary of the head, his deputies and the chief accountant, taking into account the ratio of their salaries to the salaries of other employees. This provision is enshrined in Part 2 of Article 145 of the Labor Code of the Russian Federation. In addition, managers, their deputies, chief accountants will now have to post information about their average monthly salary on the Internet. For non-compliance with the requirements of the law on the ratio of salaries with the head, the employment contract must be terminated, which is enshrined in paragraph 1 of part 2 of Art. 278 of the Labor Code of the Russian Federation.

Who is subject to the requirements of the law on the ratio of wages

The maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees should be determined by:

1. Organizations of the public sector (federal, municipal institutions and institutions of the constituent entities of the Russian Federation).
2. Unitary enterprises

For the rest, the law does not establish restrictions on determining the size of salaries.

In addition, this rule does not apply if the institution is included in special list by decision of the Government, authorities of the constituent entities of the Russian Federation or local governments.

Who is responsible for setting wages?

The ratio of average monthly salaries should be determined by the founder of the organization. When determining the ratio, the founder must focus on the level that the Government of the Russian Federation, regional authorities or local governments will establish.

Calculation of the average monthly salary

To determine the ratio of salaries, the average monthly salary of the head should be divided by the average monthly salary of the employees of the institution.

To do this, you need to divide the salary actually accrued for the calendar year by 12. When calculating salaries, all sources of funding are taken into account.

If the manager has worked for an incomplete calendar year, calculate the average earnings based on the actual full calendar months worked.

If the manager combines positions, then you need to take into account both the payment for the main job and the additional payment for combining.

If the deputy head or chief accountant works part-time, then only the salary of the deputy or chief accountant is taken into account in the calculation.

Then the average monthly earnings of employees are calculated.

The calculation includes:

1. salary accrued for hours worked, including incentive payments based on performance;
2. payments due to regional regulation of wages, in particular regional allowances;
3. amounts calculated from average earnings, in particular vacation pay.

The next step is the wages actually accrued staff members, divide by their average number for the calendar year and by 12.

The head, his deputies, the chief accountant are not included in the list of employees and their earnings are not taken into account when determining the salary actually accrued to employees.

Salary ratio ceiling

At present, the maximum level of the ratio of the average salary of the head of the federal budgetary and state institution and the average salary of employees of this institution is set at a multiple of 1 to 8. So far, this limit is not planned to be changed.
At the regional and local levels, the marginal ratio of the wages of managers and employees of institutions is determined by regulations subjects of the Russian Federation and municipalities.

The Russian tripartite commission for the regulation of social and labor relations recommended that all organizations determine the maximum ratio of the salaries of management and employees in a multiple of 1 to 8. However, regional and local authorities do not always apply these recommendations.
To calculate the marginal level of the salary ratio, instead of the “average salary” indicator, the “average monthly salary” is used. Currently, the Ministry of Labor has developed a draft resolution of the Government of the Russian Federation in which it is planned to amend the resolution of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage”.

The Ministry of Labor of Russia proposes to approve the procedure for calculating the ratio of average monthly wages. This calculation needs to be done:

• at the end of the calendar year;
• separately for the positions of the head, deputy head and chief accountant.
• From July 4, 2016, managers, their deputies and chief accountants of companies that set the maximum ratio of average monthly salaries are required to post on the Internet information about the average monthly salary calculated for the calendar year. This information is published on the official website of the founder, or - by his decision - on the website of the organization.

The procedure for posting data on the average monthly salary will be established by the Government of the Russian Federation, regional authorities and local governments.

Manager's responsibility

In Art. 278 of the Labor Code of the Russian Federation, new grounds have appeared for terminating an employment contract with a manager:

1. for violation of the maximum level of the ratio of average monthly salaries when establishing wages for the deputy head of the organization and the chief accountant;
2. other grounds provided for by the employment contract.

Within the meaning of these norms, these employees are subject to dismissal for non-compliance with the rule on the ratio of wages.