How are internships calculated? Salary supplements for seniority. The procedure for calculating the percentage allowance for length of service and length of service
The seniority allowance is due to certain categories of citizens, and it directly depends on the length of service. It can be applied for by people working in public institutions, for example, teachers, municipal and federal officials, medical staff. Also, an additional payment for seniority is made for the military. These categories may want to know how the premium is calculated. Therefore, you need to know about the amount of payments, as well as the timing when they can be accrued.
About size
The seniority allowance is regulated by certain documents. First of all, this is the Labor Code of the Russian Federation. Also, some provisions are spelled out in regulatory legal acts. People often ask when they can get a seniority bonus. It is equally important to know its size, because it depends on the situation and will be charged depending on the specific situation. That is why it makes no sense to compare your allowance with colleagues, because it is different for everyone.
A person's salary for work experience will depend on many factors:
- Occupation. This may be the field of education, the Ministry of Internal Affairs, the army, medical institutions.
- Seniority.
- Years of service in a particular position.
- District and regional allowances. The amount is also charged depending on the specific area.
- The salary that was before and is now.
- Various allowances from the institution. They will be set specifically for the industry.
- Conditions specified in the employment contract.
- Percentage by years: up to three years - 10% of the salary; up to five years - 20%; more than five years - 30% of the salary.
- Payments specified in the regulation on incentives (bonuses) in a particular company.
Note that bonuses for work experience as a percentage will differ depending on the field of activity. Therefore, it is worth considering each case separately. First of all, let's look at the calculation of the allowance for the military for length of service. This activity is considered separately from civil.
Percentage for the military:
- From 2 to 5 years - 10%.
- From 5 to 10 years - 15%.
- From 10 to 15 years - 20%.
- From 15 to 20 years - 25%.
- From 20 to 25 years - 30%.
- From 25 and more years - 40%.
Long service bonuses for civilians, for example, for employees of an educational institution, are calculated differently. They even have the maximum allowable percentage will be less. There are also different rules for calculating the premium.
Percentage for civilians:
- From 2 to 5 years - 10%.
- From 5 to 10 years - 15%.
- From 10 to 15 years - 20%.
- From 15 years and more - 30%.
Important! Depending on the position held, you can receive higher seniority allowances. Their size can be from 60 to 200%.
It should also be mentioned about people who are directly related to state secrets. They are also entitled to a surcharge, and its minimum amount is 5%. The maximum can reach up to 75%. Again, much depends on the individual case.
Now let's look at people who are eligible for seniority allowances based on their years in the organization. It is believed that the right to surcharge is given to all state employees. Therefore, all people who work for the state can apply for it. But, of course, a percentage of the salary will be calculated individually for them.
By the way, seniority bonuses can also be for those people who are officially employed, but work for private companies. However, they will have a lower percentage, because it is believed that their salaries are higher than those of state employees. Therefore, it makes sense to discuss this issue with the employer, so that it becomes clear whether in a particular case it is possible to qualify for a surcharge.
Of course, in addition to employees working in a budgetary institution, a military or an employee of the Ministry of Internal Affairs receives a bonus. But, as already mentioned, they calculate the amount according to other rules.
Calculation rules
If there are grounds for increasing the amount of reward for seniority during the year, then the first amount will be accrued for the period that was worked out after the right to the percentage bonus. For those people who can claim the allowance during the month, then the amount is calculated separately for each period. This principle applies if the amount of salary has changed in a particular month.
Also note that the surcharge will be calculated from the main rate. In this situation, it does not matter if the person has any other allowances. By the way, the employer himself can set the period when the promotion for long service will be paid. As a rule, this happens within a month, and the money is added to the main rate.
There are also companies that decide to give people allowances as a bonus once a year. The right to do so, in the first place, belongs to commercial organizations. However, they must be counted by worked periods.
The person himself is not obliged to personally conduct calculations, since this task falls on the accountant. He, guided by the internal acts of the company, will accrue incentives. The employee must have received a bonus for continuous work experience. If this does not happen, then you should definitely contact your superiors, referring to articles from the labor code and legal acts.
If a controversial situation arises in which the rights of a citizen are violated, then it makes sense to contact labor inspection, to the prosecutor's office or to the court. In this case, a complaint is filed regarding a specific problem. It will be considered and a decision will be made depending on the situation. If a person really has the right to a premium, then the law will be on his side.
The documents
For most calculations, documents are required that confirm the person's right to encouragement, and also determine the amount of payments. To calculate seniority, use employment history, which is issued when you first get a job. It displays all the activities of a person and the period during which a person works.
Note that all the necessary documents are already in the accounting department, because according to the law they are kept by the employer, and not by the employee. Therefore, there is no need for a person to collect official papers and present them to organizations. Therefore, the calculations will be carried out without the participation of the employee.
The allowance will be fixed as an addition to the monthly wages. Given the fact that the net salary is taken as the basis, the amount for each person will be individual. But in any case, the increase should be as soon as a person has worked for a certain time at the enterprise.
This information is useful to employed citizens so that they can control the accrual of incentives. There are situations when, for some reason, the company forgets to make an increase or recalculate. Therefore, you need to independently monitor these moments so that they do not accidentally or intentionally infringe on the rights of a working person.
Attention! Due to recent changes in legislation, the legal information in this article may be out of date!
Our lawyer can advise you free of charge - write a question in the form below:
Performing a long-term work activity, any employee counts on a seniority bonus. But not all citizens are aware of exactly who is entitled to such an allowance and how it should be calculated. In this article you can find answers to all your questions.
How to count
So, as soon as the topic comes up about the seniority bonus, a logical question arises: how exactly to find out the percentage and calculate it correctly? It is clear that dependence is not only on experience.
The amount of the allowance depends on:
- Directly the salary of the employee.
- Overall work experience.
- The organization in which the employee works.
In addition to the list discussed above, the premium is influenced by a certain regional coefficient, if one exists in the given territory. You should also take into account previously issued bonus amounts in the calculations. It also deducts personal income tax.
It can be seen that, despite the large number of different factors that affect the final result, the calculation is not difficult both for an employee of the accounting department and for "mere mortals".
We will give an approximate relationship between the length of service and the final surcharge:
- If the duration of labor activity is more than a year, but does not exceed three years, then the salary percentage will be approximately 5%.
- For employees working for the benefit of the organization for up to five years, the percentage rate is exactly twice the previous one.
- In the case when the experience is less than ten years, the percentage of the surcharge also doubles, that is, it is equal to 20%.
- With such a long work activities, as ten years or more, a 30 percent supplement from the salary is provided.
What's in store for state employees
Additional payment to employees of the public sector is established in Labor Code Russian Federation or it can be regulated locally both by the regulations of a certain Ministry and by other laws of the regions of Russia.
In addition, it cannot be discounted that each budgetary organization independently regulates the system of rewards for the good performance of tasks or disciplined behavior in the workplace. Often, it is a regulatory document of a local nature that establishes the method of paying salaries to employees, incentive measures for more active work, and the process for calculating seniority bonuses.
The percentage definition of the allowance in the public sector is often determined by the Regulations on the income of employees or in acts regulating the processes of bonuses to employees. The legislation does not set a framework for the employer regarding the amount of incentive payments. As a rule, the amount of bonuses for employees established in an organization depends on the budget of a particular company.
Percentage bonus for seniority for civil servants
The percentage indicated below corresponds exactly to the allowances for civil servants:
However, it is worth considering that in addition to this allowance, such an employee is entitled to receive payments of a different kind, which directly depend on his position, activities and duties.
There are cases where the allowance may exceed the threshold of 30% of income. So, for example, if we consider positions, defining them in the junior-highest paradigm, then there are such options. The younger ones will correspond to the values \u200b\u200bindicated above in the table, but the average expects a premium in the form of 40-100%. In higher positions, interest can reach up to 200 of total salary income.
It may also depend on the information the employee works with. If he knows top secret information, then the allowances can range from five to seventy percent. When an employee keeps a secret of national importance, the allowance is distributed between 15-25% of the employee's income and increases along with the length of service.
Interestingly, the allowances do not overlap. That is, a certain employee has every right to receive an allowance in the form of the amount of additional payments due to him, sometimes reaching a value of two hundred percent. As, for example, an employee who keeps a secret of national importance, who has ten years of experience. In this case, this employee receives:
- Additional payment for knowledge and keeping secrets of a state character.
- An allowance for a decent length of service in this position.
- A seniority bonus due to him in the amount of twenty percent of the salary.
When summing up bonuses for years of service, the percentage can reach the amount of double the salary. However, this is only available to government employees. In addition, their spread in percentage terms is much higher, more precisely, the upper bar is higher than that of state employees. Also, the district coefficient of a certain region of the Russian Federation can have a tremendous impact.
Additional payment for work experience is carried out by specialists of various professions, and it can be established both by legislative acts and by internal documents of the organization. Key points regarding payments for seniority in general and addressed to employees of specific areas in particular, we will consider in detail in our article.
An additional payment for work experience is a special incentive payment that increases the salary of certain categories of workers.
Legislatively, such an allowance is provided for:
For state employees and civil servants;
police officers;
military personnel and some other categories of workers.
At the legislative level, the issue of additional incentives for employees for seniority is established, for example:
Law "On social guarantees for employees of the Internal Affairs Department of the Russian Federation ..." No. 247-FZ (Art. 7, 8);
Law "On the State Civil Service of the Russian Federation" No. 79-FZ (clause 2, article 54);
by order of the Minister of Defense No. 2700;
Decree of the Government of the Russian Federation "On the procedure and conditions for payment ..." No. 638.
In addition, the procedure and conditions for receiving additional payments for continuous work experience may be determined by the local documentation of enterprises.
According to the above regulations and other legislative documents on the same subject, the amount of bonuses for length of service is determined as a percentage of the salary, taking into account the duration of employment. The amount of payments of this kind is, as a rule, 5–40% (or more for some specialists) of the salary part of the salary.
The amount of the allowance for the length of service of civil civil servants is determined by paragraph 5 of Art. 50 of the Law "On the State Civil Service ..." No. 73-FZ and is:
With experience from 1 to 5 years - 10% of salary;
from 5 to 10 years - 15%;
from 10 to 15 years - 20%;
from 15 years - 30%.
At the same time, in order to calculate the length of service in public civil positions, in accordance with paragraph 1 of Art. 54 of Law No. 73-FZ, work in positions is counted:
Civil service, military and federal civil service;
state (in accordance with the decree of the President of the Russian Federation No. 32);
municipal;
others, if it is enshrined in federal law.
In addition, according to paragraph 2 of Art. 54 of Law No. 73-FZ, for the purposes of establishing additional pay for civil civil servants for the duration of work, in addition to the cases specified in clause 1 of the article, the periods of filling the positions listed in Decree of the President of the Russian Federation No. 1532 are counted.
The procedure for establishing and paying additional amounts in connection with the duration of employment is also determined by decree of the President of the Russian Federation No. 1532, taking into account the explanations given by the Federal Tax Service in letter No. 4-3-22 / [email protected]
As for state employees in general, this is a large group of employees, many of whom are entitled to additional payments for the duration of their work. Specific conditions for the appointment of such payments and their amounts are established by legislative acts regulating the work of a particular department. For example, Decree of the Government of the Russian Federation "On the procedure for calculating the length of service ..." No. 43 establishes provisions on additional. payment for seniority to employees of the penitentiary system, customs, fire service and tax police.
The amount of additional payment for the duration of service to employees of the internal affairs bodies is determined by clause 7 of Art. 2 of Law No. 247-FZ and constitute:
With an experience of 2 to 5 years - 10% of the salary;
from 5 to 10 years - 15%;
from 10 to 15 years - 20%;
from 15 to 20 years - 25%;
from 20 to 25 years - 30%;
over 25 years - 40%.
The length of service for calculating the specified additional payment is calculated according to the norms of the Decree of the Government of the Russian Federation “On the procedure for calculating the length of service (length of service) for the payment of a monthly allowance to the monthly salary for the length of service (length of service) for employees of the Internal Affairs Department of the Russian Federation” No. 1158.
According to clause 2 of the rules approved by this resolution, work in various positions is credited to the length of service:
Service activities in the troops of the nat. guards, police, police, ATS;
period of probation (internship) in the relevant positions in the Department of Internal Affairs;
service in the tax police, etc.
In addition, the document outlines the features of calculating the length of service for police officers at the time of admission to the Russian Federation of the Republic of Crimea.
How much is the surcharge for seniority in the military?
Additional payments for length of service to military personnel are established by the law “On the monetary allowance of military personnel ...” No. 306-FZ and by order of the Minister of Defense No. 2700. The amount of these payments is determined by Part 13 of Art. 2 of Law No. 306-FZ and clause 40 of Order No. 2700.
The monthly allowance for seniority for contract servicemen is:
With a length of service of 2–5 years - 10% of the salary;
5–10 years - 15%;
10–15 years - 20%;
15–20 years old - 25%;
20–25 years old - 30%;
over 25 years - 40%.
An allowance is paid from the moment the serviceman reaches the length of service, which allows him to receive an additional payment to his salary, until the day of dismissal from military service (the date of issuance of the order on exclusion from the lists of personnel).
Calculation of periods of service giving the right to additional. payment for seniority is made in accordance with the norms of the law "On military duty and military service" No. 53-FZ and the rules approved by the Decree of the Government of the Russian Federation "On the procedure for calculating length of service for the appointment of military personnel undergoing military service under a contract, a monthly allowance for length of service » No. 1074. Paragraph 2 of the above rules defines a list of periods counted in the length of service, giving the right to additional. payment. This list consists of 19 items describing various options for filling positions in the military service. In addition, the rules determine the procedure for enrolling in length of service periods on preferential terms (clauses 3–9).
Seniority allowances for continuous work for pensioners
There is an opinion among the population that there are additional payments to the pension for continuous work experience. Previously existing legislation of the 1990s did provide for such preferences for pensioners, but the current federal regulations do not provide for them.
The current legislation contains the concept of "insurance experience" - experience that gives the right to receive an old-age pension. The longer the insurance period, the higher the co-payment ratio.
Meanwhile, the legislation of some regions may provide for additional payments to pensioners just for the duration of work. So, for example, the law of the Republic of Altai “On supplementary payment to pensions in the Republic of Altai” No. 25-28 establishes allowances for the duration of labor activity for men whose experience is 50 years or more, and for women who have experience of 45 years. Information about additional payments for seniority in other regions can be found in the social security authorities at the place of residence.
The allowance for access to state secrets is regulated by the norms of the current legislation, in particular:
Law of the Russian Federation "On state secret" No. 5485-1;
Decree of the Government of the Russian Federation "On the provision of social guarantees to citizens admitted to state secrets on a permanent basis, and employees of structural units for the protection of state secrets" No. 573.
The amount of additional payments for the actual access to information constituting a state secret does not depend on the duration of labor activity, nor on the duration of access to such information. The percentage of allowances is calculated based on the composition of the information that the specialist has the right to get acquainted with, and the degree of its secrecy. The rules for the payment of monthly allowances, approved by Decree No. 573, establish additional payments for length of service in structural divisions for the protection of state secrets (clause 3 of the rules).
The size of the indicated additional payments, depending on the length of service in the departments for the protection of state secrets, is:
With experience from 1 to 5 years - 10%;
from 5 to 10 years - 15%;
from 10 years - 20%.
At the same time, the length of service when calculating these payments includes periods of labor activity in all structural units involved in the protection of state secrets, including state and municipal authorities or organizations.
Thus, the additional payment for the length of service is calculated taking into account the conditions established by laws and local acts. For each specific organization, the calculation procedure will be different.
Seniority allowances for continuous work experience imply cash payments in excess of the established employment contract and staffing salary. Allowances may be mandatory, they are established at the legislative level. Also, the heads of private enterprises can establish an additional payment for the length of service for their employees in local regulatory documents.
Bonus for work experience established by law
At the legislative level, seniority bonuses are established only for the following categories:
- military personnel;
- employees of the budgetary and public spheres;
- employees of the Ministry of Internal Affairs;
- citizens working in the Far North and areas equated to them.
These surcharges are set separately federal laws. Some of them may be supplemented by regional legislative acts.
As a rule, the allowance is expressed as a percentage of wages, or only to the salary part.
Calculation of the allowance on the example of the salary of a civil servant
For civil servants, the following allowances for seniority are established:
- from 12 months to 5 years inclusive - 10% of salary;
- from 5 to 10 years inclusive - 15% of salary;
- from 10 to 15 years inclusive - 20% of the salary;
- for experience over 15 years, the surcharge is 30%.
The allowance is deducted from salary only.
Example
Salary Nikitenkov A.A. is 45,000 rubles. Of these, the salary is 6,000 rubles, and everything else is various surcharges and allowances (for complexity, tension, secrecy, etc.). His work experience is 12 years.
Salary will be calculated as follows:
- We calculate the allowance for the length of service (20%): 6000 x 20% = 1200 rubles.
- We add the received allowance to the basic salary: 45,000 + 1,200 = 46,200 rubles.
In other cases, such as for workers in the Far North, the allowance is calculated from the entire accrued wages.
Seniority bonus for employees of private organizations
If the allowance for seniority is not established at the legislative level, then it can not be paid.
But the heads of some enterprises establish seniority allowances for continuous work experience at will, in order to stimulate and encourage employees.
Such allowances are prescribed in the Regulations on wages or the Collective Agreement. As a rule, they depend on the following factors:
- continuous work experience;
- production indicators;
- conscientious work.
Allowances can be expressed as a percentage or a fixed amount of money.
One-time bonuses, for example, for a professional holiday, may depend on the length of service. Also, the bonus can be set at the rate of a certain amount for one full year of work.
The state establishes seniority bonuses for workers employed in certain climatic conditions or working in the state system. For them, the amount of the allowance is strictly regulated. For employees of other organizations, such additional payments are not provided for by law, but the head of the enterprise can use them as a means to motivate employees. In this case, the amount of the allowance is not limited in any way and is set at the discretion of the employer.
Note that Article 255 of the Tax Code of the Russian Federation provides that expenses include any accruals to employees, including incentive accruals and allowances. P. 10 Art. 255 suggests that the one-time seniority allowance also applies to labor costs for income tax purposes.
According to the Federal Tax Service of Russia (Letter of the Federal Tax Service of August 11, 2014 No. GD-4-3 / [email protected]), if all kinds of additional payments and compensatory and incentive allowances are prescribed in labor or collective agreements, they can be taken into account in taxation expenses.
Recall that if allowances are prescribed by law (for the same residents of the Far North), then they are taken into account in expenses without reservations.
In Russia, military personnel under a drawn up contract are paid monthly wages. Employees in this area are entitled to additional payments. One of them is the percentage allowance for military personnel. They also have many benefits that are not available to people in other professions.
What is the monetary allowance?
The salary consists of 2 parts. The first includes salary, which depends on the position and rank. Even an ordinary soldier cannot receive less than 15,000 rubles. Officers are paid much more, but it all depends on the length of service, the level of danger of work and other factors.
The salary of military personnel has a second part - additional payments. Their peculiarity is that they are paid only to certain categories of workers. Usually, some conditions must be met. The calculation of additional payments is set as a percentage, but sometimes it is calculated in salaries.
Types of allowances
The second part of the salary may consist of the following types of allowances:
- percentage bonus for length of service for military personnel: if the service in the army lasts more than 24 months, then these types of payments begin, they increase over time;
- for qualification: confirmation of professionalism is required, and this requires passing tests;
- activities with state secrets: they are paid to an officer who has passed the FSB check, and also received the necessary level of access;
- for special merits: the law on military personnel includes information on the categories of employees who are entitled to additional payments;
- for dangerous activities associated with a risk to life and health: diving, exercises, parachuting;
- achievements in the service: the relevant ministers themselves set the conditions, size and rules for granting bonuses, it is also called “personal bonus”;
- conscientious service: equal to 3 salaries per year;
- financial assistance: provided once a year in the form of a salary.
Also, officers are given incentives when receiving state awards, when serving in a difficult climate, in the Far North, and in other countries. Each increase in salary serves as an incentive for employees to work effectively.
Seniority
The allowance of military personnel includes an allowance, which is calculated as a percentage of the salary. Its size is affected by the service life in a particular structure, as well as in their totality. It depends on the size of the entire salary.
Thus, the percentage is added to the salary, and the region of the Russian Federation can be added to the total amount, for example, due to service in the Premium, the bonus is considered, and then income tax is calculated.
Surcharge calculation
The percentage bonus for seniority for military personnel is the same as for employees of the Ministry of Internal Affairs. But it differs from that required for civilian personnel. The law on military personnel states that the allowance is calculated from the length of service:
- if the work lasts 2-5 years, then 10% is added;
- 5-10 years - 15%;
- 10-15 years - 20%;
- 15-20 years old - 25%;
- 20-25 years old - 30%;
- from 25 years old - 40%.
The percentage allowance for length of service by a serviceman is determined by the duties, the locality of the service. For employees of flight organizations that are part of the crew, helicopters, if they take part in the tests, 1 month is counted as 2.
Other military personnel have a special allowance. For example, if the work is related to skydiving, then 1 month goes for 1.5. The same applies to the military, which are associated with warships and boats. Based on these rules, the salary of military personnel is calculated.
Features of the military pension
Allowances are laid not only for working military personnel, but also for pensioners. When calculating the allowance, the length of service, as well as injuries received, are taken into account. Based on the legislation, the age when it is supposed to receive a pension is determined:
- 45 years - women;
- 50 - to the rank and file;
- 55 - captains;
- 60 - average generals;
- 65 - to the highest command staff.
You have to work 20 years to retire. The allowance is defined in the following amounts:
- if the length of service is 25 years, then there are 50% of the salary;
- for each year over 25 years, 3% is charged;
- the total amount cannot be more than 85%.
The calculation of pensions for the military on the basis of legislation can be established in other ways:
- if there is civil service, then 1% per year is added to 50%;
- in case of disability, 85% of the salary is charged;
- if disability appeared due to illness, then the pension will be 75% of the salary;
- families of military personnel, if they died during hostilities - 40%, and when the death is not related to these events, then 30%.
The calculation takes into account the annual indexation, which is approved by the President of the country. It turns out that the pension of the military is quite high compared to civilian personnel.
Other benefits for military personnel
In Russia, the military is considered a special category of citizens, since they are provided with many additional benefits:
- housing: housing is issued for the period of military service, as well as for permanent residence;
- education: in and after it, there are advantages of enrolling in educational institutions;
- medical services: the military, as well as family members, are offered free medical and rehabilitation services in sanatoriums;
- food and belongings: food rations are issued to certain categories of employees, and clothing provision involves the issuance of field uniforms;
- free travel: the military can go on vacation every year, as well as on a business trip, to a new place of work without paying for it;
- pension: compared to civilians, the military can retire from the age of 45 if they have 20 years of service;
- life and health insurance: in case of death while performing military work, the family is given 3 million rubles.
With dismissal, if the employee is found unfit for work or in case of injury, 2 million rubles are issued. Due to such a number of benefits, many choose military service.
Advantages and disadvantages of working as a contract soldier
If you want to enter the military service, you need to familiarize yourself with the pros and cons of work. This will allow you to make the right choice:
- this employment is profitable, especially if there is no prestigious work in towns and villages;
- a social package, benefits, stable wages are provided, which is not offered at all jobs;
- service in the RF Armed Forces is comparable to regular service, and therefore differs from urgent service, where there are many restrictions.
The disadvantages include:
- health risk;
- life according to the charter;
- psychologically difficult work;
- business trips, field life.
As can be seen from the calculations, the military receive a high income, as well as a pension. The work is promising, because no other profession provides so many privileges.
