Order to change the minimum wage from 01.07. Minimum wage (minimum wage)

What is the minimum wage from July 1, 2017 in Moscow? Has the “Moscow” minimum wage increased? What does the increase affect? What salary can no longer be set below? How to refuse the new minimum Moscow salary? We will present the new amounts and tell you how to work with them.

Quarterly increase to the cost of living

The minimum wage (minimum wage) in Moscow takes on a new meaning based on the results of each quarter. The fact is that the minimum wage in Moscow depends on the subsistence level of the working population. If the cost of living increases, then from the first day of the month following the month of increase, the minimum wage also increases. This is provided for in paragraphs 3.1.1 and 3.1.2 of the Moscow Government Decree No. 858-PP dated December 15, 2015 “On the draft Moscow tripartite agreement for 2016-2018 between the Moscow Government, Moscow trade union associations and Moscow employers’ associations.”

Risks for Moscow employers

If the Moscow salary for July, August or September 2017 is lower than the minimum wage, the employer may be subject to administrative and criminal liability. An individual entrepreneur or director of an organization may be fined in the amount of 1,000 to 5,000 rubles, and an organization – from 30,000 to 50,000 rubles. (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For a repeated violation, directors may be fined from 10,000 to 20,000 rubles. or disqualify for a period of one to three years. Fine for individual entrepreneurs for repeated violation: from 10,000 to 20,000 rubles, for a company – from 50,000 to 70,000 rubles. (Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Director's responsibility

An employee whose salary was less than the minimum wage has the right to demand additional payment for the entire period of work and compensation for delay (Article 236 of the Labor Code of the Russian Federation). For paying a salary below the minimum wage for more than two months, the head of an organization is subject to criminal liability (Parts 2 and 3 of Article 145.1 of the Criminal Code of the Russian Federation).

How to refuse the minimum wage and pay less

Any employer has the right to refuse to apply the minimum wage in Moscow from July 1, 2017. To do this, you need to draw up and send a reasoned refusal to the local branch of the Committee on Labor and Employment. The period is 30 calendar days from the date of publication of the tripartite agreement on the regional minimum wage (Article 133.1 of the Labor Code of the Russian Federation).

In this case, the refusal must be motivated. This means that the employer needs to be informed of the reasons why the employer cannot pay its employees the regional “minimum wage” - 17,642 rubles. As such reasons, one can indicate, for example, “crisis”, “few orders”, “risk of mass layoffs of employees”, etc. In Moscow, the refusal must be sent to the tripartite commission at the address: 121205, Moscow, st. Novy Arbat, 36/9. Here is an example of such a refusal:

However, please note that paragraph 8 of Article 133.1 of the Labor Code of the Russian Federation obliges the employer to attach a set of documents to the refusal, including proposals for the timing of increasing the minimum wage of employees to the amount provided for in the agreement. That is, even a timely refusal does not mean that you will not have to pay the new minimum wage established on July 1, 2017. The employer is simply given the right to delay its introduction.

Salary commission

Article 133.1 of the Labor Code of the Russian Federation gives the Moscow authorities the right to invite representatives of an employer who has refused to adopt the new minimum wage from July 1, 2017, for consultations. That is, abandoning the Moscow minimum wage threatens a collision with administrative resources.

Please note that in 2017, the Federal Tax Service continues the practice of salary commissions. Moreover, the Federal Tax Service has the right to transfer information about employers who pay low wages to labor inspectorates (letter dated April 21, 2017 No. ED-4-15/7708).

The purpose of salary commissions is to identify “gray” salaries and personal income tax debts. An employer can be invited to a salary commission:

• due to personal income tax debts;
• if personal income tax payments have decreased by 10 percent or more;
• if the salary is below the regional subsistence level, the minimum wage or the industry average.

From October 1, 2017 It is necessary to recalculate wages in Moscow organizations. Moscow authorities have established a new living wage in the amount of 18,742 rubles. For HR professionals, they should check the wage terms in the employment contracts of all employees. Let us remind you that

In Moscow increased in organizations of all forms of ownership cannot be below the established size, provided that they have not declared this in accordance with the requirements of the law.

Decree of the Moscow Government of September 12, 2017 No. 663-PP The living wage for the working-age population is set at 18,742 rubles. Therefore, from October 1, 2017, in accordance with the Moscow tripartite agreement for 2016-2018, the minimum salary in the capital cannot be lower than 18,742 rubles. After all, in Moscow for several years now, the minimum wage has been set at the subsistence level of the working-age population.

Let us remind you that V2017 Minimum wage in Moscow in 2017 – 17,561 rubles per month.

Article 133.1 of the Labor Code of the Russian Federation states that constituent entities of the Russian Federation can establish the minimum wage by regional agreement on the minimum wage. After concluding such a regional agreement on the minimum wage, the head of the authorized executive body of the constituent entity of the Russian Federation invites all employers operating in the territory of this region and who did not participate in its conclusion to join it.

For those employers who do not want to do this, a deadline has been set for sending a written refusal to the authorized body. They can do this within 30 calendar days from the date of official publication of the proposal to join the regional minimum wage agreement. Such a refusal must be motivated, and a protocol of agreement with the trade union must be attached to it.

If the organization’s management has not done this, then the minimum wage agreement applies to them from the date of its official publication and is subject to mandatory execution. For paying employees wages below the established minimum wage, liability is provided under Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Amount of fine, which can be imposed on an organization, ranges from 30 thousand to 50 thousand rubles, and on its leader - from 1 thousand to 5 thousand rubles. To avoid this, it is necessary to promptly make the necessary changes to employment contracts and staffing schedules, bringing them into line with the new minimum wage.

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Some people confuse the cost of living with the minimum wage. Minimum wage established by federal authorities. All subjects of the Russian Federation are required to comply with it. Moreover, in many regions, federal values ​​are increased due to local surcharges and coefficients. The cost of living is constantly adjusted to take into account rising prices for goods that are necessary for human existence.

How is the minimum wage calculated?

Minimum wage represents the minimum salary that an employer is entitled to pay employees. In this way, the state protects low-income citizens. Now the minimum wage is 85% of the subsistence level.

The amount of payments is influenced by several indicators:

1. First of all, experts estimate the rate of inflation.
2. The amount of the minimum wage depends on the number of unemployed.
3. Economists take into account production growth indicators that affect the financial situation of regions.

Since January of this year, employers cannot pay their employees less than 9,489 rubles.

The minimum wage performs several functions:

1. The amount paid to the employee during illness depends on the size of this indicator.
2. Without the minimum wage, it is impossible to calculate payments due to expectant mothers.

In the accounting department of any enterprise, specialists take into account the requirements prescribed in Art. 133 Labor Code of the Russian Federation.

How the minimum wage has changed since July 1, 2017

The dynamics of this indicator over several years can be assessed using the following table.

Minimum wage depends on the various benefits that the employee receives:

• when calculating an employee’s salary, his salary is taken into account;
• it is necessary to know the coefficients associated with the increased complexity of the work performed;
• the amount of payments is influenced by the qualifications of the specialist;
• in accounting, salaries are calculated based on compensation payments for harmful working conditions;
• an employee may receive various additional payments from the employer.

Minimum wage from May 1, 2019 in Russia

On May 1, 2019, it is planned to increase the minimum wage to the subsistence level. This became known during one of his trips around Russia as part of Vladimir Putin’s election campaign. At the moment, the minimum wage is 9,489 rubles. This amount is planned to be increased by 15%.

Thus, the minimum wage (minimum wage) from May 1, 2019 will be 11,136 rubles.

On December 1, 2017, the State Duma adopted a much-needed law on increasing the minimum wage to the level of the subsistence level in the Russian Federation. Vladimir Putin said that the economy maintains positive dynamics “We have the opportunity to equalize the minimum wage and the cost of living from May 1. And we will do it."

What is included in the minimum wage

In budgetary and government organizations, the minimum wage includes the net salary, before deduction of personal income tax and contributions to the Pension Fund.

For all other organizations this may include:

1. Salary
2. Compensation and supplements for processing
3. Incentive payments: bonuses, bonuses, etc.

Minimum salary from January 1, 2019

How are weekends and holidays paid?

An employee who goes to work on a holiday can count on double income. Moreover, the employer pays only for the hours actually worked. The employee's work schedule does not matter.

Important! An employee's income greatly depends on the number of holidays. Piece rates for such workers are doubled. The luckiest people are those who work at an hourly rate. Thanks to holidays, a person receives more money for each working day (Article 112, Part 4 of the Labor Code of the Russian Federation).

Features of using the minimum wage when calculating sick leave

How to calculate the salary of an employee who has not worked for a whole month? His income will be less than the minimum wage. But this contradicts the requirements of labor legislation. To calculate sick leave payments, the accounting department uses the minimum wage in force in the region.

The number of days in a leap year does not coincide with generally accepted indicators. Regardless of the actual length of the year, experts take it to be 730 days. There are certain features regarding the calculation of maternity benefits. In this case, you need to take into account the base amount that is subject to taxes.

In 2017, payments were calculated based on the fact that the employee’s income level was RUB 755,000. Any employee must earn at least 311.97 rubles per day.

The amount earned by an employee can be determined based on the following rules:

1. If a specialist has worked for 8 years, then he can count on payments in the amount of 100% of income.
2. What can people who have worked for 5 to 8 years claim? They have the right to receive benefits that amount to 80% of their salary.
3. Employees who have worked for less than 5 years will be able to receive sick leave benefits in the amount of 60% of the average salary.

For example, a manager brought a certificate of incapacity for work to the company’s accounting department. The document states that he was ill for 8 days. The employee worked at the plant for 6 years. Average earnings over 2 years amounted to 880,000 rubles. A person’s salary should not exceed the maximum salary, which is RUB 1,473,000. Since the duration of the manager’s work is 6 years, the value of 80% is used in the calculation.

Sick leave payments will be calculated using the following formula:

880,000 / 730 x 80% = 964.38 rubles.

The manager was ill for 8 days. This means that the benefit amount for this period will be:

964.38 x 8 = 7,715.04 rubles.

How will the minimum income of capital residents increase in 2019 (table)

The dynamics of changes in the minimum wage in the capital can be assessed by the figures indicated in the table.

What should be the minimum income for Moscow residents, rubles.
From January 1, 2018	18 742
From 07/01/17	17 642
from 01.10.16	17 561
from 01.10.15	17 300
from 06/01/15	16 500
from 04/01/15	15 000
from 01/01/15	14 500

Important! Minimum wage an employee living in Moscow may not coincide with federal values. The minimum wage that Muscovites receive is increased once a quarter. This is spelled out in the agreement that was concluded between the city administration, local trade unions and large employers.

What income is taken into account when calculating the minimum wage?

In July there was an increase in the minimum wage. Now the employer cannot pay employees less than 7,800 rubles. When calculating the minimum wage, all income received by the employee is taken into account. The total salary includes not only the salary, but also all incentive payments.

For example, an employee’s salary is 17,800 rubles. From it you need to subtract income tax, which is 13%. In cash, the employee will receive 17,800 - (17,800 x 13%) = 17,800 - 2,314 = 15,486 rubles.

Important! When calculating wages, you need to take into account that personal income tax is deducted from accrued income. In fact, the employee receives an amount that is less than the minimum wage.

In what cases is an employee entitled to additional payments up to the minimum wage?

When calculating benefits for full-time employees, the local minimum wage must be taken into account. In some regions, a person's minimum salary depends on the field in which he works. An employee who receives too little salary may require additional payment. Regional minimum wage indicators are regularly adjusted to take into account rising prices.

Can a person receive a salary that does not reach the minimum wage?

The criteria regarding the minimum salary do not apply to part-time workers. At the same time, enterprise managers take into account Art. 285 Labor Code of the Russian Federation. The document clearly states the points regarding the calculation of salaries for such employees. Accounting calculates payments to part-time workers based on hours worked. Labor legislation allows for the possibility of part-time employment. The employer in accordance with s. 93 of the Labor Code of the Russian Federation cannot prohibit its employees from caring for sick relatives.

For example, you need to calculate the salary of an employee who works on a reduced schedule. He works 20 hours a week. At full time, the employee’s monthly income would be 19,430 rubles. In a full-time job, a person must work 40 hours a week.

This means that the employee’s salary will be:

19,430 x 50% = 9,715 rub.

How vacation pay is calculated taking into account changes in the minimum wage

When calculating vacation pay, you need to know that the average salary of an employee cannot be less than the minimum value. What happens if an employee’s income does not reach the minimum level? In this case, an additional payment will be added to the accrued amount. The amount of payments depends on the length of rest. Sometimes part of the vacation falls during the period in which the old minimum wage was in effect.

For example, a person went on vacation on December 28 and was supposed to return to work on January 11. Weekends and holidays from January 1 to January 8 are excluded from the calculation. In accordance with Art. 123 of the Labor Code of the Russian Federation, only 4 days that the employee worked in December are subject to payment. The amount of accrued vacation pay is calculated taking into account the old minimum wage.

On January 1, the minimum wage increased to 9,489. The person went to work on the 9th and 10th. These days are subject to inclusion in vacation pay. They are calculated taking into account the new minimum wage.

The minimum income level of a person working full time cannot be less than the minimum wage. In 2019, its level is 9,489 rubles. However, some employers are trying to save on labor. The state punishes such managers with a fine, which ranges from 30 to 50 thousand rubles.

In case of repeated violation, the amount of penalties may increase to 100 thousand rubles. What to do if a person receives a salary that does not meet the requirements of labor legislation? The accounting department of the enterprise is obliged to adjust his salary upward. In the regions of the Far North, there are increased coefficients that affect the minimum income level of employees.

Minimum wage and benefits

The following payments depend on the minimum wage:

• calculation of sick leave;
• Payments to women for pregnancy and childbirth;
• funds that are provided to mothers caring for a baby under 1.5 years old.

Accounting uses the minimum wage when calculating payments in the following cases:

• if the employee worked for less than 6 months;
• the employee violated sick leave;
• the person had no salary;

How to calculate travel allowances

The average salary of an employee going on a business trip depends on changes in the minimum wage. The amount of a person's income cannot be below the minimum minimum level.

For example, an employee was sent to Moscow for 3 days. The average income of a person was 8,000 rubles. In this case, the employee’s income is calculated based on the minimum wage in force in the region.

What is the regional minimum wage?

In accordance with Art. 133 subjects of the federation can adjust the minimum wage taking into account the peculiarities of pricing in the region. Moreover, in many areas the income level significantly exceeds the minimum wage established at the federal level.

What responsibility do employers bear if they pay wages below the subsistence level?

The state punishes business managers who deliberately underestimate the income of their employees. For evading the requirements of the Labor Code of the Russian Federation, the employer is held administratively liable. This year, the amount of fines for enterprise managers reaches 5,000 rubles. Private entrepreneurs pay about 5,000 rubles.

If the violation is repeated, the head of the enterprise will have to pay larger fines. The amount of payments depends on the decision of the inspector. For legal entities, a repeated violation can cost 50,000 rubles.

Violation of labor legislation requirements can be costly for the director of an enterprise. Its organization will become the object of close attention from fiscal authorities. Inspections of an enterprise's activities will inevitably lead to additional fines.

How much do people earn based on their region of residence (table)?

Region in which the employee lives	The minimum wage value in force in accordance with local regulations
Barnaul	RUB 9,489
Bryansk	The salary of state employees cannot be less than 9,550 rubles.
Vologda	9489 rub.
Birobidzhan	Regardless of the length of work experience, a person must receive at least 12,000 rubles.
Chita region	The salary of employees who work in budgetary organizations is 9,489 rubles. The salary of employees working in difficult conditions cannot be less than 10,960 rubles. In the private sphere, a person’s income depends on the specific place of residence. Residents of the Kalarsky district receive 11,190 rubles.
Kaliningrad region	In commercial organizations, the minimum salary for employees is 11,000 rubles. In institutions financed from the budget they are required to pay at least 9,489 rubles.
Kamchatka Krai	The minimum salary depends on the specific territory in which the employee lives. Residents of the Koryak region receive 19,770 rubles. For the Aleutian district, the minimum wage is 21,180 rubles.
Krasnoyarsk region	Residents of Norilsk are entitled to payments in the amount of 16,130 rubles. For the North Yenisei region, the minimum wage is set at 15,515 rubles.
Kursk	Private owners do not have the right to pay less than 9,804 rubles. For municipal organizations the minimum wage is 9,489 rubles.
Lipetsk	RUB 9,489
Moscow	Indigenous residents of the capital will expect an increase in the minimum wage to 18,742 rubles.
Moscow region	Budget institutions must pay at least 9,489 rubles. In private companies, the salary of employees cannot be less than 13,750 rubles.
Murmansk region	The income of an employee employed in the private sector is 15,185 rubles. Institutions that receive money from the budget are required to pay their employees at least 9,489 rubles.
Omsk	9489 rub.
Orenburg	RUB 9,489
Eagle	10,500 rub.
Penza	RUB 9,489
Permian	RUB 9,489
Republic of Bashkortostan	RUB 10,913
Crimea	RUB 9,489
Tatarstan	RUB 9,489
Rostov	RUB 9,489
Samara	RUB 9,489
Saint Petersburg	17,000 rub.
Saratov	RUB 9,489
Sverdlovsk	RUB 9,489

Payments to employees depend not only on the region of residence. A person’s income is influenced by the field in which he works. In Kazan, employees receive at least 9,489 rubles. This minimum wage level is valid in most regions of the Russian Federation. Specialists living in Ufa are entitled to a salary of 10,913 rubles. Increased payments to Muscovites are associated with higher prices for goods and services. Residents of the capital will earn at least 18,742 rubles.

Conclusion

The state constantly adjusts the minimum wage. In enterprise accounting, the minimum wage affects travel allowances. Vacation pay and benefits depend on this indicator.

Didn't find the answer to your question? Ask a lawyer

The minimum wage (minimum wage) is the minimum monthly wage that is guaranteed to each employee who has fully worked the standard working hours for the month and fulfilled labor standards (labor duties) (Article 133 of the Labor Code of the Russian Federation). However, the minimum wage is used not only to regulate wages, but also in some cases to determine the amount of benefits for temporary disability, pregnancy and childbirth, as well as for other social insurance purposes (Article 3 of the Federal Law of June 19, 2000 No. 82-FZ) . For example, based on the minimum wage for a full calendar month, temporary disability benefits are paid, as well as maternity benefits to insured persons who have an insurance period of less than 6 months (Part 6, Article 7, Part 3, Article 11 of the Federal Law of December 29 .2006 No. 255-FZ).

The minimum wage is established simultaneously throughout the entire territory of the Russian Federation. At the same time, in the constituent entities of the Russian Federation, their own minimum wage can be established. We will tell you about the minimum wage in 2017 by region in our consultation.

Federal minimum wage from 07/01/2017

Let us remind you that the federal minimum wage increased by 300 rubles from July 1, 2017 and amounted to 7,800 rubles (Federal Law dated December 19, 2016 No. 460-FZ). Before this, the last time the “minimum wage” increased was a year ago: from 07/01/2016 it was in the amount of 7,500 rubles per month (Federal Law dated 06/02/2016 No. 164-FZ).

Minimum wage 2017 by region

A regional minimum wage can be established in a constituent entity of the Russian Federation on the basis of an agreement by that subject. At the same time, naturally, the regional “minimum wage” cannot be less than the federal minimum wage (Article 133.1 of the Labor Code of the Russian Federation). If a constituent entity of the Russian Federation has its own minimum wage, it must apply to all employees of that constituent entity. An exception is made only for organizations financed from the federal budget, or those employers who have refused to join the regional minimum wage, following the necessary procedure for this.

Please note that from 07/01/2017, following the increase in the federal “minimum wage”, in some cases the minimum wage by region has changed. Refer to the relevant regional agreements for current data.

The subject of the Russian Federation	Minimum wage, rubles	Base
Moscow	17 642	Moscow tripartite agreement for 2016-2018 between the Moscow Government, Moscow trade union associations and Moscow employers' associations (concluded on December 15, 2015)
Moscow region	13 750	Agreement on the minimum wage in the Moscow region between the Government of the Moscow region, the Union “Moscow Regional Association of Trade Union Organizations” and associations of employers of the Moscow region (concluded on November 30, 2016 No. 118)
Saint Petersburg	16 000	Regional agreement on the minimum wage in St. Petersburg for 2017 (concluded on September 12, 2016 No. 310/16-C)
Leningrad region	10 850	Regional agreement on the minimum wage in the Leningrad region for 2017 (concluded on December 26, 2016 No. 20/C-16)
Kaliningrad region	10 500	Regional agreement on the minimum wage in the Kaliningrad region (done on April 22, 2017)
Murmansk region	14 281	Agreement of the Government of the Murmansk Region, the Murmansk Regional Trade Union Council, the Union of Industrialists and Entrepreneurs of the Murmansk Region dated November 29, 2016

The minimum wage for 2017 by region in the table, of course, includes information only about some constituent entities of the Russian Federation. More complete information on the minimum wage in the regions in 2017 can be found at

In this article you will find: What is the minimum wage in Moscow in 2017 from January 1 What will happen if the wage is below the minimum What is the minimum wage effective from January 1, 2017 in Russia

What is the minimum wage established from January 1, 2017 in Russia?

The current legislation provides for two types of minimum wages, set at:

• Federal level;
• Regional level.

Their main difference, besides the region of operation, is that the federal minimum wage is mandatory for all companies without exception, and organizations have the right to refuse to comply with the regional minimum wage. Below we will tell you how to do this.

Interesting articles about payroll and personal income tax:

How to refuse the minimum wage in Moscow (N3)

Employers have the right to refuse to comply with the regional salary level no later than 30 days from the date of publication of the living wage. In Moscow there is a tripartite agreement for 2016-2018, concluded on December 15, 2015. Therefore, for the time being, abandon minimum wage in Moscow from January 1, 2017 no longer possible. All employers who have not refused must maintain a salary level of at least 17,561 rubles.

However, the next time the minimum wage changes, the company has the right to refuse to comply with the Moscow minimum wage. To do this, you must send a reasoned refusal to the Public Relations Committee.

See below an example of a refusal to apply the Moscow minimum wage.

What happens if the salary is below the minimum wage (N3)

If the salary in an organization is below the minimum established amount (no matter federal or regional), then it faces the following consequences:

1. Summons to the labor inspection commission with demands to explain the low level of wages.

2. Unscheduled inspection by the labor inspectorate. Receipt of information to the labor inspectorate about non-compliance with the minimum wage is the reason for an on-site inspection. Labor information can be obtained both from citizens and from the tax office, funds, other government bodies and the media.

3. Fine. The fine for an official is from 1,000 to 5,000 rubles, for an organization from 30,000 rubles. up to 50,000 rub. If there is a repeated prosecution, the fine will be from 10,000 rubles per official. up to 20,000 rubles, for organization from 50,000 rubles. up to 70,000 rub. Instead of a fine, the official and organization may be given a warning.

These negative consequences are also possible for violation minimum wage in Moscow in 2017 and for violation of the federal minimum wage.

Attention! If an organization applies a salary below the minimum wage, then it cannot be held liable for understating the base for insurance premiums, since contributions are paid based on the amount of payments in favor of an individual.

The size of the federal minimum wage in 2017

The minimum wage on the territory of the Russian Federation is established by federal law and corresponds to the subsistence level of the working population. The minimum wage in the Russian Federation has not changed since January 1, 2017 and is the same as since July 1, 2016 - 7,500 rubles. (Federal Law dated June 2, 2016 N 164-FZ).

Important! The minimum wage in the Russian Federation will change from July 1, 2017 and will be 7,800 rubles. (Federal Law December 19, 2016 N 460-FZ).

If an employee has worked his or her full time limit and fulfilled all job duties, he is entitled to a salary of at least 7,500 rubles. We will tell you below what will happen if the salary is less than this figure.

Why is the federal minimum wage needed in 2017?

In the work of an accountant, the federal minimum wage is used in the following cases:

1. Calculation of disability and maternity benefits if:

• The employee's length of service is less than 6 months;
• if there was no salary in the billing period or it was less than the minimum wage;
• The employee violated sick leave.

2. If the company has abandoned the regional minimum wage level, it is necessary to monitor compliance with the federal level;

3. To calculate the amount of insurance premiums paid by individual entrepreneurs for themselves.