To perform functions class teacher current legislation does not establish any norms for working hours per day, week, month. Order of execution said work is determined by school-wide plans and schedules, personal plans of the teacher, depending on the specific circumstances and activities related to educational work.

The remuneration for class management should not be recalculated during the school year due to a change in the number of students in the class, since a decrease or increase in this payment is a change in the essential terms of the employment contract, which is allowed only after the employee has been notified at least two months in advance.

Candidates teaching staff who will be class teachers in the next academic year should be approved simultaneously with the distribution of the teaching load at the end of the school year, so that each teacher knows which class leader he will be in the new academic year.

At the same time, it is not recommended to remove the functions of the class teacher from the teacher at the initiative of the employer in the next academic year, with the exception of cases of reducing the number of classes. Although teachers can be removed from the classroom management if he does not do this job well.

With an insufficient number of teachers or a lack of desire for some to lead the class, these duties may be assigned to one teacher with his consent in two classes. This may be a temporary measure - for the period of illness of another teacher, since there are no restrictions on the performance of the functions of class teachers in more than one class. The amount of remuneration in such cases is determined taking into account the number of students in each class.

If necessary, class leadership duties may also be assigned to teachers from among the managers and other employees of a general education institution. Let's look at what the extra charge for classroom management is.

Surcharge amount

In general, it is impossible to talk about a certain amount of remuneration for leading a class now, since it consists of two parts.

The first is paid at the expense of subsidies from the federal budget. Clause 3 of the Rules for the distribution and provision of subsidies from the federal budget ... (approved by Decree of the Government of the Russian Federation of December 31, 2010 No. 1238) establishes that 1000 rubles are paid to the teacher for class management. per month in a class with a occupancy rate not less than that established for educational institutions relevant model provisions. When it comes to schools located in countryside, then it is at least 14 people. For classes, the occupancy of which is less than the established one, the amount of funds is reduced in proportion to the number of students.

The second part of the remuneration is paid to teachers at the expense of the subjects Russian Federation. Moreover, each entity, to the extent of its own financial capabilities, sets its own amount of payment. For example, Moscow pays 160 rubles. for each student in the class, and some regions pay nothing.

On this basis, it makes sense to talk about the rules for paying exactly 1,000 rubles allocated from the federal budget.

At the same time, the calculation of the federal budget funds provided to each constituent entity of the Russian Federation for the payment of remuneration to teachers for performing the functions of a class teacher is made for 12 months of the year, taking into account regional wage coefficients, as well as deductions for insurance premiums, including for injuries. Such explanations are given in .

But it should be borne in mind that in different years the district coefficients were established as bodies state power, and decisions of the authorities of the constituent entities of the Russian Federation. As a result, in the same area, the size of these coefficients may be different. Consequently, it is applied in different ways to the payment of remuneration for the leadership of the class.

For example, according to the Ministry of Education Novosibirsk region, in this region, for payments from the federal budget, district coefficient in the amount of 20 percent, which was approved by Decree of the Government of the Russian Federation of May 31, 1995 No. 534. And for payments from the regional budget - a coefficient of 25 percent, which was approved by the Decree of the Administration of the Novosibirsk Region of November 20, 1995 No. 474.

But the percentage bonus for work experience in the regions of the Far North and areas equivalent to it is not charged on this remuneration.

Procedure for payment of remuneration

What constitutes a remuneration for a class teacher is indicated in the Recommendations on the Application of the Legislation of the Russian Federation in the Payment of Remuneration for Performing the Functions of a Class Teacher to Teachers of General Educational Institutions. They were given by the Central Committee of the Trade Union of Public Education and Science Workers of the Russian Federation, sent to trade union organizations by letter of the Ministry of Education and Science of Russia dated April 25, 2006 No. AF-100/03.

In particular, they say that, by its legal nature, the remuneration for classroom management is not a compensatory payment, as they often try to interpret the concept of “remuneration”, but integral part wages teacher with all the ensuing consequences, that is:

• remuneration for class management is paid simultaneously with the payment of salaries to teaching staff;
• surcharge for classroom guidance, as well as other income of the taxpayer, is taken into account when calculating personal income tax.

Unless otherwise stipulated by the order of the educational institution on the assignment of the functions of the class teacher to the teacher, issued in accordance with paragraph 66 of the Model Regulations on the General Educational Institution (approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 196), then the specified remuneration is also paid during school periods. holidays and cancellations training sessions on other grounds. This is stated in the letter of the Ministry of Education and Science of Russia dated November 23, 2006 No. 03-2443.

Calculation of average earnings

The remuneration for performing the functions of a class teacher is an integral part of the salary of teachers, so it should be taken into account when calculating the average earnings to pay for the annual basic and additional holidays and payment of compensation for unused vacation, as well as additional vacations in connection with training.

Important to remember

The payment of remuneration for class management is financed from the federal budget, and sometimes also from the regional one. At the same time, it is an integral part of the salary and, accordingly, is subject to personal income tax and insurance premiums.

The subsidy for the fulfillment of the obligations of the subject of the Russian Federation to pay remuneration for class management from January 1 is reflected in the new direction of expenses "From January 1, 2014, the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. ". Recall how to calculate and reflect in accounting the costs of this payment in an educational institution.

In what cases is the reward calculated?

It is provided that remuneration for the performance of the functions of a class teacher to teachers of state educational institutions of the constituent entities of the Russian Federation and municipal educational institutions implementing educational programs of primary, basic and secondary (full) general education, is paid in institutions of the following types and types:

a) educational institutions;

b) evening (shift) educational institutions;

c) cadet schools and cadet boarding schools;

d) general education boarding schools;

e) educational institutions for children of preschool and primary school age;

f) special (correctional) educational institutions for students, pupils with disabilities (except for special (correctional) vocational schools);

g) special educational institutions for children and adolescents with deviant behavior (special general education schools and special (correctional) general education schools);

h) educational institutions for children in need of psychological, pedagogical and medical and social assistance;

i) educational institutions for orphans and children left without parental care;

j) health-improving educational institutions of the sanatorium type for children in need of long-term treatment;

k) general education boarding schools with initial flight training.

Payout amount

The remuneration for classroom management is an integral part of the salary and is paid at the same time as salary, is taken into account when determining personal income tax, as well as trade union dues, if the class teacher is a member of the trade union. This is determined by paragraphs 4 and 9 of the Recommendations on the payment of such remuneration, given in the letter of the Ministry of Education and Science of Russia dated April 25, 2006 No. AF-100/03.

If the class teacher is on sick leave, he is paid at the expense of federal funds for three days, and for the remaining days of temporary disability, temporary disability benefits are paid at the expense of the allocated Money from the federal budget for the payment of insurance premiums for class management in terms of the FSS of Russia.

It should also be borne in mind that remuneration for class management is included in the calculation of average earnings, including when paying for vacations (subparagraph “m”, paragraph 2 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Reward calculation

Example 1 A teacher of a municipal educational institution in the city is paid remuneration for performing the functions of a class teacher. The number of students in the class is 22 (the planned occupancy of the class is 25 students), the employee has worked for a full month. In this case, the amount of remuneration for performing the functions of a class teacher will be equal to 880 rubles. (1000 rubles: 25 people x 22 people).

Example 2 Let's use the conditions of example 1. As a result of illness, the class teacher was absent from work for 11 working days in December 2013 (the total number of working days in December was 22). In this case, the amount of remuneration for performing the functions of a class teacher for the days worked will be 440 rubles. (880 rubles : 22 days x 11 days).

Example 3 A teacher in a municipal educational institution in a rural area is paid remuneration for performing the functions of a class teacher. The number of students in the class is 13 (the planned occupancy of the class is 14 students). He worked all month.

In this situation, the amount of remuneration for performing the functions of a class teacher will be equal to 928.57 rubles. (1000 rubles / 14 people x 13 people).

Reflection in accounting

Hello! Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation" Article 47. Legal status pedagogical workers. Rights and freedoms of teaching staff, guarantees of their implementation 6. In work time teaching staff, depending on the position held, includes educational (teaching) and educational work, including practical training of students, individual work with students, scientific, creative and research, as well as other pedagogical work provided for by labor (official) duties and (or) individual plan, - methodical, preparatory, organizational, diagnostic, monitoring work, work provided for by the plans of educational, sports, recreational, sports, creative and other events held with students. Specific labor (official) duties of teachers are determined by labor contracts (service contracts) and job descriptions. The ratio of educational (teaching) and other pedagogical work within working week or academic year is determined by the relevant local regulatory act of the organization carrying out educational activities, taking into account the number of hours according to the curriculum, the specialty and qualifications of the employee. Article 60. Prohibition to demand performance of work not stipulated by an employment contract [Labor Code of the Russian Federation] [Chapter 10] [Article 60] It is prohibited to require an employee to perform work not stipulated by an employment contract, except as provided for by this Code and other federal laws. Article 60.2. Combination of professions (positions). Expansion of service areas, increase in the volume of work. Fulfillment of the duties of a temporarily absent employee without exemption from work specified in the labor contract [Labor Code of the Russian Federation] [Chapter 10] [Article 60.2] With the written CONSENT of the employee, he may be assigned to perform during the established duration of the working day (shift) along with work determined by the labor contract, additional work in another or the same profession (position) for additional payment (Article 151 of this Code). Additional work assigned to an employee in another profession (position) may be carried out by combining professions (positions). Additional work assigned to an employee in the same profession (position) can be carried out by expanding service areas, increasing the volume of work. In order to perform the duties of a temporarily absent employee without being released from work specified in the employment contract, the employee may be entrusted with additional work both in another profession and in the same profession (position). The period during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee. The employee HAS THE RIGHT TO REFUSE EARLY to perform additional work, and the employer - to cancel the order to perform it ahead of schedule, notifying the other party in writing no later than three working days in advance. Order of the Ministry of Education and Science of the Russian Federation of March 27, 2006 N 69 "On the peculiarities of the working hours and rest time of pedagogical and other employees of educational institutions" 2.3. Another part of the pedagogical work of employees conducting teaching work, requiring the expenditure of working time, which is not specified in terms of the number of hours, follows from their JOB RESPONSIBILITIES provided for by the charter of the educational institution, the rules of the internal work schedule educational institution, tariff-qualification (qualification) characteristics, and is regulated by schedules and work plans, incl. personal plans of the pedagogical worker, and includes: ... fulfillment of the duties ADDITIONALLY assigned to the teaching staff, directly related to educational process, with the appropriate additional remuneration (class teacher, checking written work, managing classrooms, etc.) ... "And if the duties of maintaining a class teacher are not provided for by your employment contract and job description, their implementation is possible only with your consent for an additional fee.

Expert recommendation
Write a statement addressed to the principal of the school that, due to the heavy hourly workload and in order to avoid deterioration in the quality of the work performed, you are asking to cancel your class management from _____ (date)

Occupation in the field of education has never been distinguished by a high level of wages, and the Russian government has set itself the task of increasing the salary of teachers in 2019.

In the meantime, statistics continue to show that they avoid working at school precisely because of low wages.

Even an incentive in the form of additional payments does not affect the performance, since the additional payments are scanty, and the performance criteria are far from life.

Recall that in accordance with the Decree of the Government of the Russian Federation of 05.08. 2008 restructuring of wages of state employees was carried out. This regulation refers to the term "stimulus payments". Let's study it in more detail.

What is this government support?

Incentive payments are additional payments of a material nature that are assigned to some employees as a reward for success and achievements in the labor field. The list of achievements is stipulated by the employment contract or legislation.

For example, we note following payments:

All types of surcharges prescribed in employment contracts or in an order which is approved by the manager. The privilege is exercised without prejudice to the rights of the employee. The bonus or additional payment is not deducted from the salary.

This type of motivation has long been used in private enterprises as bonuses, but the incentive has recently appeared for civil servants. Now teachers of kindergartens, sanatoriums, teachers of educational institutions will be able to be content with this privilege.

Legislative framework

Relying on article 129 Labor Code of the Russian Federation and the provisions of the Government Decree "On the introduction of new wage systems ..." dated 05.082008 No. 583, teachers' salary from December 1, 2008 it will be formed from the following parts:

• base rate;
• compensation payments;
• incentive payments.

The concept of "base rate" includes the calculation of labor, which depends on several factors: qualifications and working out the number of hours taken. Compensation is paid based on working conditions. The criteria and scope of the promotion are clearly formulated in the business papers of a particular institution (kindergarten, school, gymnasium, lyceum).

incentive payments are formed in accordance with a similar list, based on the order of the Ministry of Health and social development RF dated December 29, 2007 No. 818 "On approval of the list of types of incentive payments ...":

Main payment criteria are established and prescribed by each educational institution separately, but when working on a document, you must follow the terms of the law. Order of the Ministry of Labor of Russia dated April 26, 2013 No. 167n recommends setting requirements individually for each teacher in labor document. The list for teachers is specified in the letter of the Ministry of Education and Science of the Russian Federation dated 06/20/2013 No. AP-1073/02.

Terms of receipt

We have already mentioned that the list of conditions is developed by management, based on the requirements of the Labor Code.

Main criteria which are regulated by the state in relation to to teachers :

Incentive payments are calculated a little differently preschool teachers and teachers of preparatory and elementary grades . Their financing is carried out from the funds allocated from the fund. educational institution A: 60% goes to qualified personnel, the other 40% goes to the rest of the state.

Regarding the criteria, here they take into account the effectiveness of conducting electives and circle classes, their number, development and implementation. curricula education and upbringing, effective interaction with pupils.

Librarians They also did not deprive them of attention and prescribed a couple of conditions:

• active formation of the library fund;
• development and preservation of the fund;
• reference and bibliographic work;
• increasing professionalism;
• constant work with readers.

Also, awards and academic degrees are taken into account.

Unfortunately, some cases show that the criteria need to be improved. For example, such an item as conscientious fulfillment of obligations, the quality of work can be interpreted by employees in different ways, so it is desirable to introduce more clarity and specificity.

It also happens that the parameters are clearly indicated, but it is not possible to adequately evaluate the result.

Are there any bonuses for managers?

What about educational leaders? The government took care of them too. There are more requirements and are regulated by the proposals of the Ministry of Education and Science.

At Appointment of awards to heads of schools and preschool educational institutions evaluate the following parameters:

Scorecard - how it works

An evaluation sheet is a document in which the above tasks are clearly indicated for calculating motivation for work using a point system.

The deadline for completing these tasks is also set in the evaluation sheet, for example, for a week, month, year.

The score sheet looks like criteria list with the designation general provisions, the procedure for stimulating and evaluating the results of employees of an educational institution. In addition, there is a place for putting points received in the process of work. Points are given for the fulfillment of a certain item, respectively, non-fulfillment - removes additional marks.

In other words, this document serves as the basis for the calculation of surcharges and contains the result of the work of the teacher.

Accrual and calculation procedure

We have already talked about what constitutes an evaluation sheet. This document is the basis for calculating surcharges.

To determine the amount of motivation using a scoring system. Each criterion is evaluated by the number of points and is recorded in the evaluation sheet already known to us. The more points are met, the more points the teacher will receive.

Monetary awards are adjusted by each institution based on its budget. The difference is that in school A, the reward can be 900 rubles, and in school B, for the same criteria, only 400 rubles will be awarded.

Distributed incentive payment in several ways:

This commission is provided with an evaluation sheet, which is subjected to a detailed analysis for objectivity, after which the data for offers of additional payments to employees are summarized.

1. There is a summation of the points that each teacher earned.
2. Calculate the value of one point. To do this, the total budget allocated for these purposes is divided by the number of points scored by all employees of the institution.
3. What follows is simple math: the cost of one point is multiplied by the total number of points scored by the teacher.

After agreeing on all the points, the decision is approved and the director of the educational institution signs payment order.

The frequency of additional payments depends on the employer and can be set both for every month and for a quarter, semester, year.

You need to know exactly what is considered compensation and how to pay it. We tell and show with examples.

From the article you will learn:

What are compensation payments

Compensatory surcharges are established by the employer on the basis of labor law. They are considered part of the salary and are accrued for work in conditions that deviate from normal, as well as for the performance of labor duties in special climatic conditions, in radioactively contaminated areas.

Such types of payments differ from compensation, which refers to the reimbursement of expenses incurred by employees in the course of the performance of labor duties (part two of Article 164 of the Labor Code of the Russian Federation). Corresponding costs arise as a result of depreciation of a personal car, other property used for official purposes.

Note! The labor legislation of the Russian Federation provides for two types of payments, which are commonly called "compensation". They are divided into compensation and direct payments of a compensatory nature. Despite the similarity, they are regulated by different articles of labor legislation and pursue completely different goals. That is why it is so important to consider these differences.

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What is considered compensation

Compensations are enshrined in Article 164 of the Labor Code of the Russian Federation and relate to the reimbursement of material costs that are associated with the direct performance of labor duties. These categories include:

These payments are not taxed, they are not taken into account when calculating pensions, benefits, average earnings. Compensation is paid for:

sending on a business trip in order to reimburse the costs associated with travel, renting housing, etc.;

moving to another area in order to reimburse the costs associated with the arrangement;

combining labor activity with education, payment for study leave is provided for at the legislative level;

execution of public or official duties, during the execution, the employee retains the average earnings;

Order for payment of compensation

IN current legislation there are no clear requirements for the form of the order for the payment of compensation. The employer can use a well-established sample, which includes several relevant sections that are considered basic.

Compensation Order Form:

1. in the header of the order issued in connection with compensation accruals in 2017, indicate the full details of the organization, name, identification code and legal address, and other important information;
2. the title "Order" is entered in the title, the serial number of the document is indicated and the content is characterized. For example, if the payment is related to sending on a business trip, it is worth indicating the “Order on compensation for expenses associated with a business trip”;
3. the text contains a description indicating the reason, the procedure for payments;
4. the final part is signed by managers, responsible persons, employees who are familiarized with the document against receipt, it is imperative to indicate the date of signing the order.

Note! If the payment is made regularly and accrued monthly, it is worth abandoning the systematic execution of additional documentation and limiting yourself to an order for the appointment of monthly compensation. It is rational to apply such a procedure if Article 165 of the Labor Code of the Russian Federation is considered the basis for payments and accruals are of a prolonged nature.

In most sectors of the economy, the right to compensation payments are employees who perform labor obligations in heavy work, in special, dangerous, harmful conditions, specialists working in areas with specific climatic conditions, as well as those who work on a special schedule, a regime that differs from the standard, overtime, night shifts, and so on.

In this case, the order indicates the type of conditions that caused compensation payments. The sample document contains all the specified standard sections, and only the content changes in accordance with the form of accruals. It is advisable to fix that such types of accruals are of a permanent nature. One order issued with the appropriate wording will be enough for a monthly payment compensation.

Some categories of employees have the opportunity to receive additional grounds that give them the right to compensation payments. For employees working in state, budgetary or autonomous organizations of federal subordination, the basis is work with special data that are classified as state secrets. Appropriate payments are also made for encryption or decryption of secret information.

Types of compensation payments included in the list of allowances for employees of public sector

Types of compensation payments included in the list of allowances for educators

Institutions of science, healthcare, education, culture and sports are budgetary. Federal and regional legislation provides for a list additional compensation paid to employees of the public sector. Established official salaries by the employer take into account the volume and conditions of work.

The list of compensation payments to teachers in 2017 includes:

1. additional payment for work in boarding schools;
2. remedial schools or classes;
3. in groups where students with developmental disabilities study;
4. for classroom management;
5. management of classrooms, workshops;
6. for checking written work;
7. management of departments, educational experimental sites, laboratories;
8. management of subject, methodical, cyclic commissions.

In addition, allowances are also provided for the actual amount of pedagogical work performed. Such types of compensation are paid to teachers who have the actual volume of normalized hours per week, month. This provision is fixed at the conclusion of an employment contract with an employee.

If a condition is not specified in a separate paragraph, the employer is obliged to conclude an additional agreement in which to indicate all the applicable conditions. IN collective agreement, local regulations it is worth pointing out the types compensation payments and the order in which they are calculated. The teaching staff of higher educational or secondary specialized educational institutions receives an allowance, taking into account the use of a special coefficient, the indicators of which depend on the position held.

Teachers have the opportunity to receive compensation for unused vacation days. At the written request of the teacher, part of the extended paid leave, exceeding 28 calendar days, is replaced by monetary compensation. The procedure for providing such compensation is prescribed in article 126 of the Labor Code of the Russian Federation.

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Health Worker Compensation

Often, healthcare workers work in hazardous and difficult conditions. In addition to the right to a shorter working week, employees of a number of organizations, offices, departments can take advantage of additional compensatory charges for special conditions labor. There payments include:

surcharges of 30 percent official salary, the monthly wage rate for work in psychiatric hospitals where patients are detained;

surcharges of 20 percent for professionals providing medical diagnostics or treatment for HIV-infected patients;

up to 25 percent of the bonus is paid to employees of anti-tuberculosis dispensaries and medical institutions where personnel come into contact with TB patients and are at risk of becoming infected;

100 percent of the hourly rate is added to doctors, junior and middle medical personnel of ambulance, emergency, emergency care for patients;

50 percent tariff rate or salary compensation medical workers military medical institutions and drivers of ambulance vehicles.

In addition to monetary payments, the specified categories of employees are compensated for their harmfulness in the form of therapeutic and preventive nutrition. This form of compensation can be claimed by: radiologists, virologists, as well as specialists working with drugs potentially dangerous to their health, nurses and doctors performing work duties in rooms with ionizing radiation. Products can be replaced with a cash equivalent.

Compensation payments to cultural workers are established by federal and regional legislation. Skill is subject to bonuses determined by qualification categories. Cultural workers often work overtime and have irregular working hours. Such employment is subject to compensation. IN employment contract concluded with the employee, describe in detail working conditions and the order of additional charges. If necessary, conclude additional agreement, which includes conditions on irregular working hours, overtime work and form of compensation.