How to register a tariff rate in an order. In whole or in part: in what amount should the salary of a part-time worker be indicated in the employment contract in order to avoid disputes? Features of employment contracts with part-time workers

Tell me, when accepting an external part-time job at 0.5 rates, you must have a salary of 10,000: Correctly write in the order for hiring and TD the salary of 20,000 (per 1 rate) or write 10,000

The official salary of a part-time employee in the staffing table is indicated in an amount equal to the salary of the main employee in a similar position, and in the employment contract and the order for accepting the salary is indicated in proportion to his employment(that is, in your case - 10,000 rubles).

The rationale for this position is given below in the materials "System Kadry".

1. Article: We eliminate violations in the payment of part-time workers

In the staffing table in the column "Number of staff units" part-time workers are reflected as a whole unit. The HR manager explains this by the fact that if you use fractional numbers, it will significantly complicate the accounting of personnel.

In this case personnel specialist not right. Let's explain why. It is known that the documentary form of the staffing table is unified, which means that it must be filled out in accordance with the decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration." According to this normative act, in the staffing table of the employer (form No. T-3), it is necessary to indicate information about the staffing units, taking into account part-time work. When filling in column 4 of the staffing table, the number of staff units by positions (professions), which provide for the maintenance of an incomplete staffing unit in connection with part-time jobs, must be indicated in appropriate shares, for example 0.25; 0.5; 2.75, etc. And in column 5 of the staffing table, reflect in ruble terms complete tariff rate(salary) from which payment will be calculated in proportion to the hours worked.

As for the possible confusion when accounting for employees (in the event that you use shares in the staffing table), the following should be noted. In order to make it more convenient to take into account the movement of personnel and analyze the current situation, you can use such a document that is often used in practice, such as the staffing table. The standard arrangement is working form the staffing table and in it you can specify any additional data not provided for in the unified form No. T-3. The legislation provides for the opportunity to develop a form of staffing on their own. True, in this case, it is better to approve the developed form by a local act.

Such a discrepancy is unacceptable. It is very important that the documents for the reception of an employee coincide in meaning with each other, do not cause contradictions and, of course, correspond staffing table... Otherwise, mistakes in wages cannot be avoided. As we already said, column 5 of the staffing table indicates the full wage rate (salary). Thus, the amount of salary indicated in the staffing table must be the same in the employment contract and in the order for the employee. Another thing is that in the employment contract and order it is necessary to show how (based on this salary) the actual remuneration of the employee will be calculated: in proportion to the time worked, depending on the output, or on other conditions determined by the employment contract (Article 285 of the Labor Code of the Russian Federation) . *

For the remuneration of persons working part-time, as a rule, a time-based remuneration system is used, in which the amount of remuneration is determined on the basis of the tariff rate, salary ( official salary) in proportion to the time worked by the employee.

Let's give an example. An accountant working in a limited liability company concurrently has a salary of 10,000 rubles. In January 2010, the accountant worked 15 days, 4 hours a day. According to production calendar for 2010, the standard working time in January with a 40-hour work week is 120 hours.

Thus, the accountant must be paid a salary (excluding allowances and surcharges) in the following amount:

(RUB 10,000: 120 h)? (15 days? 4 hours) = 5000 rubles.

T.I. Bukvich

Chief legal department LLC PJSC "Shield and Mech" (Surgut)

Sincerely,

Svetlana Barkova, expert of the Glavbukh Systems.

The answer is approved:
leading expert Hotline"Systems Glavbukh"
Rakova Elena.

_____________________________

The answer to your question is given in accordance with the rules of operation of the "Hotline" of the "Glavbukh System", which you can find at:

A properly drafted employment contract allows you to avoid unpleasant situations between the employer and the employee in the process of labor relations. When drawing up, it is important to respect the interests of both parties and take into account all the norms of the law.

The only difference is the obligatory indication that the work is performed part-time.

However, this clause carries great amount legal implications that both the employee and the employer need to know about.

With whom can you conclude a part-time contract?

Part-time workers are employees who perform labor functions in their free time from their main job. This means that if a person does not have permanent work, it is impossible to sign a concurrent contract with him.

The part-time work of students after their studies and earning extra money from their grandmother in retirement is not an employment contract with an external part-time worker for 0.5 rates, because there is no main job.

There are a number of restrictions on alignment.

Citizens with restrictions on part-time employment

Features of employment contracts with part-time workers

Peculiarities labor contracts part-time workers are regulated by the fourth chapter of the Labor Code of the Russian Federation.

Additional guarantees provided for part-time workers:

A part-time worker cannot work more than 4 hours during the day. An exception is days off at the main place of work. On days like these, he may work all day, but total amount working hours per month should not be more than half of the established monthly norm.
The employer is obliged to provide leave to a part-time worker at the same time as leave for the main job. Semi-annual work is not required to provide leave. If the main leave is longer for the remaining days, leave without pay is granted.

All guarantees and compensations are preserved. A part-time worker can receive disability benefits, maternity, district allowances, etc. An exception is made for obligations when combining work and training, and work in the Far North.

Other differences in working relationships with part-time employees:

with mutual agreement of the parties, a fixed-term employment contract may be concluded (for a period of up to 5 years);
the number of part-time employment agreements is not limited;
part-time workers can be paid a salary below the minimum;
termination of an employment contract with a part-time job is possible due to the adoption of a person for whom this place of work will be the main one;
when a part-time employee is downsized, only severance pay, the salary for the second and third months is not paid.

If the places of work of the main employment contract and the part-time contract coincide, then this is an internal combination, if they are different, it is external. For an internal part-time worker, two employment contracts are drawn up for one place of work.

Difficulties in drawing up a contract

The most common question when drawing up contracts for part-time workers is what amount of payment to indicate in labor agreement: official salary, according to the staffing table, indicating that the employee is accepted at 0.5 rates, 0.25 rates, etc., or the amount calculated based on the amount of time that the employee must work.

Note that the legislation does not provide for specific requirements for the wording of the agreement. But in order to avoid the possibility of ambiguous interpretation, the contract must be drawn up very clearly, specifically, with the maximum completeness of legal regulation.

Labor legislation does not contain such concepts as rate, 0.5 rate, etc. Therefore, in order to avoid misunderstandings, we recommend using the designations adopted by the Labor Code: full and part-time, indicating the working hours of a part-time worker in the employment contract.

Most accurately, from our point of view, there will be an indication in the employment contract of the official salary for a full time, the working time of part-time workers, and remuneration, taking into account the established hours of work.

An example of the wording of the terms of remuneration for an employment contract with an external part-time worker (2016), accepted at 0.5 rates:

The employee is accepted for the position of a medical orderly.
The salary for a 40-hour working week is 27,000 (twenty seven thousand) rubles.
The employee is assigned a 20-hour standardized week.
Working hours: Monday-Friday 17.00-21.00.
Monthly remuneration, taking into account the established duration of work, is 13,500 (Thirteen thousand five hundred) rubles.

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Reflection of the salary of a part-time worker in the order for admission

Tell me, when accepting an external part-time job at 0.5 rates, you must have a salary of 10,000: Correctly write in the order for hiring and TD the salary of 20,000 (per 1 rate) or write 10,000

Lyubov Kotova answers,

Head of the Division for Regulatory Regulation of Insurance Contributions of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

"Now on title page calculation there are fields "Code on OKVED", "The number of disabled workers", "The number of workers employed in work with harmful and dangerous factors." Previously, you provided this data in section II. The new reporting format does not contain either Section I or Section II. Instead, there are six tables. How do I fill them in? Read the recommendations. You will also find there ready example calculation. "

The rationale for this position is given below in the materials "System Kadry".

1. Article. We eliminate violations in the payment of part-time workers

In this case, the HR specialist is wrong. Let's explain why. It is known that the documentary form of the staffing table is unified, which means that it must be filled out in accordance with the decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration." According to this normative act, in the staffing table of the employer (form No. T-3), it is necessary to indicate information about the staffing units, taking into account part-time work. When filling in column 4 of the staffing table, the number of staff units by positions (professions), which provide for the maintenance of an incomplete staffing unit in connection with part-time jobs, must be indicated in appropriate shares, for example 0.25; 0.5; 2.75, etc. And in column 5 of the staffing table, reflect in ruble terms full wage rate (salary), from which payment will be calculated in proportion to the hours worked .

As for the possible confusion when accounting for employees (in the event that you use shares in the staffing table), the following should be noted. In order to make it more convenient to take into account the movement of personnel and analyze the current situation, you can use such a document that is often used in practice, such as the staffing table. The staffing table is a working form of the staffing table and in it you can specify any additional data not provided for in the unified form No. T-3. The legislation provides for the opportunity to develop a form of staffing on their own. True, in this case, it is better to approve the developed form by a local act.

Such a discrepancy is unacceptable. It is very important that the documents for the reception of an employee coincide in meaning with each other, do not cause contradictions and, of course, correspond to the staffing table. Otherwise, mistakes in wages cannot be avoided. As we already said, column 5 of the staffing table indicates the full wage rate (salary). Thus, the amount of salary indicated in the staffing table must be the same in the employment contract and in the order for the employee. Another thing is that in the employment contract and order it is necessary to show how (based on this salary) the actual remuneration of the employee will be calculated: in proportion to the time worked, depending on the output, or on other conditions determined by the employment contract (Article 285 of the Labor Code of the Russian Federation) . *

Read also: Sick leave payment in 2020 as a percentage of seniority

For the remuneration of persons working part-time, as a rule, a time-based remuneration system is used, in which the amount of remuneration is determined on the basis of the tariff rate, salary (official salary) in proportion to the time worked by the employee.

Let's give an example. An accountant working in a limited liability company concurrently has a salary of 10,000 rubles. In January 2010, the accountant worked 15 days, 4 hours a day. According to the production calendar for 2010, the working time in January for a 40-hour work week is 120 hours.

Thus, the accountant must be paid a salary (excluding allowances and surcharges) in the following amount:

(10,000 rubles 120 hours). (15 days 4 hours) = 5000 rubles.

Head of the Legal Department, LLC PJSC Shchit and Mech (Surgut)

Svetlana Barkova, expert of the Glavbukh Systems.

The answer is approved:
leading expert of the Hotline "Glavbukh Systems"
Rakova Elena.

How is remuneration made when working part-time

How to pay for part-time jobs is a topical issue for many employers. The employee works regularly, but is not the main employee. What payments, benefits and guarantees are he entitled to by law?

Many organizations have part-time workers on their staff. These can be both current employees and entities involved from outside.

The nuances of the activities of such workers, as a rule, are discussed even during employment. But when it comes to wages, many employers still don't know how to do it right.

Do I need to pay a part-time sick leave, how to arrange vacation pay, is such an employee entitled to an advance? How is the remuneration made for part-time jobs?

How is a part-time worker paid? The main indicator in calculating wages is the work schedule.

But if we compare part-time workers and main employees, then they should not be strictly separated. Part-time employees are not at all a separate category of employees.

The only difference is incomplete work time usually incomplete work week or a shorter day.

When paying for part-time work, all payments due to an ordinary employee are taken into account. These include both allowances and bonuses. and the prescribed ratios, and standard surcharges.

Necessary concepts

Part-time is called labor activity, which the employee carries out additionally, during the time not occupied by the main work activity.

Based on Article 282 of the Labor Code of the Russian Federation, any part-time job is performed on the terms of an employment contract. Regulates the features of part-time work, Chapter 44 of the Labor Code.

The concept of "wages" is predetermined by Article 129 of the Labor Code of the Russian Federation. In the statement of the law under wages of course the remuneration for the work performed.

This takes into account:

the qualification level of the employee;
the circumstances and complexity of the work being performed;
the volume and quality of the duties performed;
compensation allowances;
incentive payments.

Compensation payments mean, for example, compensation for:

performance of duties in conditions other than normal (overtime, night work);
activities in unusual climatic conditions;
work in areas with an unfavorable radiation background;
other similar surcharges.

Incentive payments are intended to motivate employees and improve production efficiency. It can be:

allowances for overfulfillment of the plan;
awards for successful work;
incentive payments for distinguished workers;
other payments.

Documenting

A part-time employee is issued in the same way as the main employee. That is, an employment contract is concluded with him.

Based on this, the employee is assigned a personnel number and the employee's personal card is entered. The main regulator for payroll is the employment contract.

Its text should contain information about the procedure and conditions of remuneration. This is how the following data is written:

staffing position;
due salary;
allowances;
bonus payments;
other surcharges.

As a rule, part-time workers are assigned a salary in the amount of fifty percent of the salary due according to the staffing table for the main employee in this position.

Nevertheless, the employer has the right to apply other options for remuneration, in particular:

time wages;
payment for actually manufactured products;
payments based on the results of activities.

The employment contract is certified by the signature and seal of the manager. An order is issued to enroll an employee in the organization's staff.

After that, the part-time worker is considered a full-time part-time employee. His salary is calculated by analogy with the main employees.

Normative base

The norms of the Labor Code of the Russian Federation do not establish any special conditions for the payment of part-time work.

If a time-based wage system is used, then the actual hours worked are taken into account and the salary is directly proportional to it.

With piecework payment for work, the amount of wages is determined by the terms of the contract. All requirements regarding the remuneration of part-time workers are spelled out in Article 285 of the Labor Code of the Russian Federation.

The court considered the case on the claim of the employee to recover unpaid wages from the employer. It was found that the employee was hired part-time at 0.5 rate. At the same time, the employee's employment contract indicated the salary provided for by the staffing table for the corresponding position - 30 thousand rubles. Upon payment of wages, the indicated amount was halved by the employer (in proportion to the time worked by the employee) - to 15 thousand rubles. This did not suit the employee, since he believed that he should be paid exactly the amount of salary that was fixed in the employment contract. As a result, the employee appealed to the court with the requirement to collect the remaining part of the salary from the employer (the appeal ruling of the Judicial Collegium for Civil Cases of the Kaliningrad Regional Court of March 13, 2018 in case No. 33-1159 / 2018).

However, the court supported the employer in the dispute. The judges concluded that the salary in the amount of 30 thousand rubles. payable to the plaintiff only when exercising job responsibilities on a full-time basis. And since, according to the terms of the employment contract, she worked out only half of the norm, then her salary was rightfully paid in a smaller amount.

What entry should be made in work book an employee when he is transferred from the category of a part-time job to main employees without termination of the employment contract? Answer in "Encyclopedias of Solutions" Internet versions of the GARANT system.
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Note that in judicial practice there is no uniform approach to deciding whether an employee who works on a part-time basis can demand the payment of the full amount of the salary provided for by the staffing table for the relevant position, if this amount was specified in his employment contract ... Many courts, like the Kaliningrad regional court, refuse to satisfy such requirements for employees (for example, the rulings of the Moscow Regional Court dated January 18, 2017 No. 33-2099 / 2017, the Arkhangelsk Regional Court dated December 5, 2016 No. 33-7152 / 2016, ). However, the opposite approach is also presented in judicial practice, according to which if an employee has worked the standard of working time that was established for him by an employment contract, then he must receive the amount of salary that was provided for by this contract (determination of the Primorsky Regional Court of November 14, 2017 . No. 33-11044 / 2017, decision of the Zasviyazhsky district court of Ulyanovsk dated June 8, 2011 No. 2-1490 / 2011).

In order to avoid possible misunderstandings and related litigation, it is advisable for the parties to the employment relationship to indicate in the employment contract both the full amount of the salary provided for by the employment contract, and that specific part of it that is due to the employee for part-time work. For example, in the case under consideration, the corresponding wording might look like this: "The salary of an employee is 15 thousand rubles. (50% of the salary of 30 thousand rubles. assigned to the employee working hours ".

How to pay for part-time jobs is a topical issue for many employers. The employee works regularly, but is not the main employee. What payments, benefits and guarantees are he entitled to by law?

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:

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Many organizations have part-time workers on their staff. These can be both current employees and entities involved from outside.

The nuances of the activities of such workers, as a rule, are discussed even during employment. But when it comes to wages, many employers still don't know how to do it right.

Do I need to pay a part-time sick leave, how to arrange vacation pay, is such an employee entitled to an advance? How is the remuneration made for part-time jobs?

Basic moments

How is a part-time worker paid? The main indicator in calculating wages is the work schedule.

But if we compare part-time workers and main employees, then they should not be strictly separated. Part-time employees are not at all a separate category of employees.

The only difference is part-time work, as a rule, it is a part-time work week or a shorter day.

When paying for part-time work, all payments due to an ordinary employee are taken into account. These include allowances, and, and the prescribed coefficients, and standard surcharges.

Necessary concepts

Part-time employment is a work activity that an employee carries out additionally, during times not occupied by the main work activity.

The concept of "wages" is predetermined. In the statement of the law, wages are understood as remuneration for the work performed.

This takes into account:

the qualification level of the employee;
the circumstances and complexity of the work being performed;
the volume and quality of the duties performed;
incentive payments.

Compensation payments mean, for example, compensation for:

performance of duties in conditions other than normal (overtime, night work);
activities in unusual climatic conditions;
work in areas with an unfavorable radiation background;
other similar surcharges.

Incentive payments are intended to motivate employees and improve production efficiency. It can be:

allowances for overfulfillment of the plan;
awards for successful work;
incentive payments for distinguished workers;
other payments.

Documenting

A part-time employee is issued in the same way as the main employee. That is, an employment contract is concluded with him.

Based on this, the employee is assigned a personnel number and started. The main regulator for payroll becomes.

Its text should contain information about the procedure and conditions of remuneration. This is how the following data is written:

staffing position;
due salary;
allowances;
bonus payments;
other surcharges.

As a rule, part-time workers are assigned a salary of fifty percent of the salary due for the main employee in this position.

Nevertheless, the employer has the right to apply other options for remuneration, in particular:

time wages;
payment for actually manufactured products;
payments based on the results of activities.

The employment contract is certified by the signature and seal of the manager. Published by the organization.

After that, the part-time worker is considered a full-time part-time employee. His salary is calculated by analogy with the main employees.

Normative base

The norms of the Labor Code of the Russian Federation do not establish any special conditions for the payment of part-time work.

If a time-based wage system is used, then the actual hours worked are taken into account and the salary is directly proportional to it.

With piecework payment for work, the amount of wages is determined by the terms of the contract. All requirements regarding the remuneration of part-time workers are spelled out in.

If a part-time worker has a fixed time wage with standardized tasks, then in this case the activity is paid for the actually performed amount of work, regardless of the time spent.

For example, if a part-time worker is a cleaner and for her the rate of the area to be harvested is clearly limited, then the work can be done in two hours while maintaining the established salary.

When carrying out part-time activities, the employee has the absolute right to any allowances and additional payments established by law.

Also, the part-time worker, on an equal basis with the main employees, must receive compensation, determined or by local regulatory acts of management.

Article 133 of the Labor Code of the Russian Federation states that the monthly salary of an employee cannot be less than the established minimum wage. There is no such clear definition in the law regarding the remuneration of part-time workers.

But it is logical to assume that if the acceptance of the employee at half the rate is indicated, then the payment should be appropriate.

That is, if a subject carries out part-time work, the minimum wage is determined at ½ of the established norm.

V this document contains information about all hours worked by employees. The time sheet is maintained by a person authorized by the head.

The payroll accountant, after submitting the accounting sheet, checks it for compliance.

That is, the correctness of the indication of enrollment, registration and sick days, the indication of hours of work at night and holiday time etc.

The correctness of the calculation of the hours worked for each employee is also checked.

A part-time worker working on a time-wage basis, the amount of wages is determined by multiplying the hours worked by the wage rate. Then the due allowances and surcharges are added to the amount received.

For example, if work was carried out at night, then this period is additionally paid by multiplying the night hours and the additional payment coefficient.

Work on holidays and non-working days, if any, is paid as for the main employees. That is, the tariff rate is doubled.

Wage

The salary level of the part-time worker is determined by the conditions.

At the same time, the employer is free not only to be guided by generally accepted norms, but also to establish his own calculation procedure.

For example, a part-time worker can be assigned a fixed salary without taking into account the actual time worked.

But regardless of the form of remuneration, the part-time worker is entitled to all regional coefficients and allowances applicable to the main employees.

If the Labor Code proposes the additional payment for the actual amount as a remuneration for work on combination, then the recommendations of the law are different with the combination.

The Labor Code proposes to pay for part-time work in proportion to the hours worked. In this situation, monthly salary rates are applied (0.5; 0.25 and others).

If a part-time worker works four hours a day every day, then he is assigned a rate of 0.5%.

With a lower daily output, a lower rate is set. Consequently, the salary of a part-time worker is, in principle, less than the salary of the main employee.

Nuances of incentive payments

Can a part-time worker receive a full-time salary? If payment is made on a time basis, then certainly not.

In this case, it turns out that the employee works full time, which means that he is, in fact, the main employee, which requires documentation.

However, the salary of a part-time worker can be increased due to incentive payments. These, in addition to the premium for qualifications, may include additional payments for the actual amount of work done, if it exceeds the norm.

Also, the employee can be encouraged for high performance and so on. In this case, the appointment of additional payments is entirely at the discretion of the employer.

The upper threshold for the salary of a part-time worker is not legally limited in any way. But speaking of incentive payments, one cannot ignore the fact when the salary of a part-time worker is less than the norm established by law.

By labor law the main employee cannot receive a salary lower than the minimum wage, the minimum wage.

Consequently, a part-time worker must receive a salary not less than the established minimum wage, but taking into account the rate determined for him.

At the same time, the part-time worker pays, like the main workers, all the required contributions and taxes. As a result, the amount received by him in his hands may be less than the statutory norm.

The employer must pay the missing amount. For example, an employee who works at a quarter of the rate is entitled to a minimum wage of 1/4 of the minimum wage. As of January 1, 2016, the minimum wage is set at 6204 rubles.

With a salary of 5200 rubles, the "net" salary of a part-time worker who does not receive allowances or other payments will be 1300 rubles, which is less than the norm.

In this case, the employer must pay 251 rubles in order for the salary to comply with the requirements of the law.

Receiving an advance

The controversy about receiving an advance payment by part-time employees does not subside. Someone thinks that the salary of a part-time worker is not high anyway, so there is no need to divide it into parts.

The law on this matter is expressed unequivocally - part-time workers should receive wages on a par with the main workers. Therefore, an advance payment to a part-time employee is paid simultaneously with all employees.

As for the amount of the advance payment, then, as usual, it is equal to forty percent of the amount of wages.

It is advisable to prescribe the amount of the advance payment in the employment contract. This will eliminate possible misunderstandings.

What is the minimum amount of promotion

According to the employer, the employer has the right to reward employees who have distinguished themselves according to certain criteria.

Employee incentives are a right, but not a duty of an employer. The list of possible incentives is determined by the collective agreement.

Moreover, according to the Regulations on Bonuses (,), the amount of bonuses can be set at the discretion of the employer.

Bonuses and incentives for part-time workers are carried out in the general procedure established for all employees.

The accrual of incentive payments can be carried out as a percentage of wages or in the form of a fixed amount.

The part-time job is understood as the performance by the employee of other regular paid work on the terms of the employment contract in his free time from the main job (part 1 of article 282 of the Labor Code of the Russian Federation). When working part-time, working hours are legally limited. As a general rule, it should not exceed half of the monthly norm of working time (norm of working time for another accounting period) established for the corresponding category of workers (part 1 of article 284 of the Labor Code of the Russian Federation).

According to Part 2 of Art. 57 of the Labor Code of the Russian Federation, a condition on remuneration, including the size of the wage rate or salary (official salary) of the employee, additional payments, allowances, incentive payments and a condition on the working time regime, if for this employee it differs from general rules acting with the employer are necessarily included in the employment contract.

Remuneration for the work of persons working part-time can be made (part 1 of article 285 of the Labor Code of the Russian Federation):

in proportion to the hours worked;
depending on the output;
on other conditions determined by the employment contract.

In the situation under consideration, the parties chose the first option for the remuneration of the part-time worker.

Please note that when filling out the staffing table, the number of staff units for the relevant positions (professions), for which the maintenance of an incomplete staffing unit is provided, taking into account the specifics of part-time work, is indicated in appropriate shares, for example 0.25; 0.5; 0.75 and so on. However, the salary amount is indicated for the full staffing position, because the staffing table determines only the salary for the corresponding position, and not the salary of a specific employee.

Salary is a fixed amount of remuneration for the performance of labor duties of a certain complexity for a calendar month, excluding compensation, incentive and social payments (part 4 of article 129 of the Labor Code of the Russian Federation). In other words, the salary is paid to the employee for fulfilling the monthly norm of working time.

Consequently, if the position provides for a salary of 10,000 rubles, and the employee is accepted at "0.5 rate", i.e. his working time is two times less than the norm, which means that the salary of a part-time worker is 5,000 rubles. (10,000 rubles / 2). It is this value that is fixed in the employment contract, which fully complies with the requirement of Part 1 of Art. 132 of the Labor Code of the Russian Federation. If, however, in the employment contract of a part-time worker, which is accepted at 0.5 rates, the salary is determined at 10,000 rubles, then it turns out that the parties agreed on exactly this amount of remuneration for the calendar month worked.

Note that in the employment contract, it is necessary to fix other conditions listed in Art. 57 of the Labor Code of the Russian Federation and subject to mandatory inclusion in the employment contract. However, the condition of the employment contract that the amount of the official salary is a certain amount before the payment of personal income tax (PIT) does not apply to such. At the same time, the specified additional conditions of the employment contract in themselves do not contradict the current legislation (see, for example, the appellate ruling of the IC on civil cases of the Moscow City Court dated May 16, 2012 No. 11-5036 / 2012, the definition of the IC on civil cases of the Moscow City Court dated 18.01.2012 in case No. 33-1205, cassation ruling of the St. Petersburg City Court dated 20.10.2011 No. 33-15808 / 2011, appeal ruling of the Investigative Committee on civil cases of the Supreme Court of the Republic of Karelia dated 05.11.2013 in case No. 33-3581 / 2013).

Thus, when in the staffing table of the organization the number of staff units for a certain position is 0.5, and the salary according to the staffing table is 10,000 rubles, then, in our opinion, when an employee is hired on a part-time job in the situation under consideration, the terms of payment labor in an employment contract may be as follows: “The employee's salary consists of an official salary in the amount of 5,000 rubles. per month before withholding personal income tax in the amount and in the manner prescribed by the current legislation. "

In the employment contract of a part-time employee, the parties have the right to indicate the size of the salary for the full rate - 10,000 rubles. before withholding personal income tax, but with the proviso that the employee is paid in proportion to the time worked by him.