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Порядок осуществления надбавок и доплат к заработной плате производится в соответствии с положениями гл. 21 Трудового кодекса Российской Федерации. Однако существуют некоторые нюансы применения данных положений на практике, связанные с тем, что некоторые из данных выплат являются обязательными, а другие определяются по желанию работодателя.
Надбавками и доплатами называются дополнительные выплаты сотрудникам, начисляемые помимо заработной платы и включаемые в систему оплаты труда.
Под надбавками, обычно, подразумеваются мотивирующие выплаты с целью поощрения сотрудника за определенные достижения. Задача подобных выплат – поощрить сотрудника и стимулировать желание и в дальнейшем достигать высоких показателей в выполнении служебных обязанностей.
Помимо этого имеется категория надбавок, не подпадающих под вышеприведенное определение и носящих компенсационный характер. Цель таких выплат – сокращение текучести кадров на предприятиях с особыми условиями труда.
Кстати, возможно, статья Материальная помощь сотруднику окажется Вам полезной.
Надбавки, обычно, имеют отношение к выполнению сотрудником дополнительных обязанностей, кроме указанных в трудовом договоре.
К примеру, «мотивирующие» надбавки начисляются за стаж работы, за профессиональное мастерство, ученую степень и т.д.
Компенсационные надбавки выплачиваются сотрудникам, выполняющим служебные обязанности в районах Крайнего Севера и приравненных к ним местностям, за несение вахты.
Доплата является, как правило, выплатой компенсационного характера. Она выплачивается в ситуациях повышенной интенсивности труда либо за выполнение служебных обязанностей в напряженных условиях.
К примеру, доплата выплачивается за выход на рабочее место в выходные и праздничные дни, за работу в ночное время, за выполнение служебных обязанностей на опасных либо вредных для здоровья и жизни сотрудника производствах.
Как было отмечено выше, некоторые из рассматриваемых выплат являются обязательными, а другие определяются работодателем.
К категории обязательных выплат относятся надбавки и доплаты, имеющие отношение к особым условиям труда, неблагоприятным факторам производства.
К группе устанавливаемых работодателем выплат относятся премии, не установленные на законодательном уровне, которые работодатель имеет право определять по собственному усмотрению с учетом мнения представителей профсоюзной организации.
К примеру, мотивирующие надбавки в процентах от установленной заработной платы могут быть зафиксированы как в локальных документах организации, так и в коллективном договоре.
Помимо этого, условие о надбавках и доплатах должно содержаться в тексте трудового договора с сотрудником, так как величина заработной платы (включая величину надбавок и доплат, премий) является обязательным условием трудового договора.
Следовательно, процедура выплаты надбавок, величина которых определяется в процентах от месячного оклада, должна быть закреплена в вышеперечисленных документах.
Обычно величина надбавки, определенной в процентах от оклада, изменяется в случае изменения месячного оклада.
Уплата надбавок и доплат не прерывается на время очередного отпуска, командировки и в иных предусмотренных трудовым законодательством случаях.
Суммированный учет рабочего времени является отдельным режимом рабочего графика и графика отдыха, базирующийся на сменности. В данном случае учет рабочего времени предусматривает отклонение длительности рабочего времени в сутки и на протяжении недели от принятой для данной группы сотрудников, т.е. выполнение нормы осуществляется не за неделю, а за более длительный срок.
Ведение суммированного учета в компании предусматривает установление:
• Длительности учетного периода;
• Нормы рабочих часов за учетный период;
• Графика работы.
Установление нормы рабочего времени базируется на производственном календаре.
В ст. 135 Трудового кодекса указывается, что система заработной платы, величина тарифов, окладов и других категорий выплат определяется коллективными договорами, соглашениями, нормативными документами компании, трудовыми договорами. Для сотрудников государственных и городских организаций следует руководствоваться нормами ст. 144 Трудового кодекса. В соответствии с вышеуказанными нормами следует не только указать величину надбавок и доплат в штатном расписании и приказе о найме на работу, но и включить их в систему оплаты труда, зафиксировать на локальном уровне.
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