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How is the payment of the fee for temporary replacement regulated?
How is the payment of the fee for temporary replacement regulated?
According to Article 161 of the Labor Code, in cases where, in addition to the labor function stipulated in the labor contract, the employee performs labor functions in other relevant professions (positions) in full or in part during the specified working hours, an additional salary must be determined and paid to him. The amount of the additional salary for performing labor functions in professions (positions) is determined in accordance with the procedure stipulated in the labor contract by collective agreement or mutual agreement of the parties.
The topic is commented on by tax expert Kamala Yusifova.
Temporary replacement can be divided into 2 categories:
1. Assigning the labor function of the employee to another employee due to the employee's absence from work for a certain reason (possible with the employee's consent);
2. Assigning the labor function of the vacant job to another employee.
Due to the absence of an employee at work for a certain reason, the calculation of the performance of the employee's labor function by another employee is carried out in 2 ways:
1. If the tariff (position) salary of the replaced employee is higher than the salary of the replacing employee, the replacement employee is paid the difference between the tariff (position) salary of the replaced employee and his salary;
2. If the tariff (position) salary of the replaced employee is equal to or less than the salary of the replacing employee, an additional salary is determined. This additional salary is determined by mutual agreement of the employee and the employer.
Example 1: The leading accountant at “XX” LLC goes on vacation for 5 days in November. The accountant will perform the labor function of the leading accountant during the vacation. The leading accountant's official salary is 1,500 manat, and the accountant's official salary is 1,000 manat. If the accountant performs the labor function of the lead accountant in addition to his labor function, the difference between the official salaries is paid in that month.
The working regime in “XX” LLC is 5 days. According to the production calendar for 2024, there were 19 working days in November. The accountant’s salary for November will be calculated as follows:
Official salary – 1,000 manat;
According to the compensation ((1,500 – 1,000) : 19) x 5 = 131.58 manat;
1,000 + 131.58 = 1,131.58 manat.
Example 2: An accountant in “XX” LLC goes on vacation for 5 days in November. The accountant’s labor function will be performed by the lead accountant during the vacation. The salary of a senior accountant is 1,500 manat, and the salary of an accountant is 1,000 manat.
If a senior accountant, along with his job function, performs the job function of an accountant, then in that month, an additional salary will be calculated for the replacement, in accordance with the agreement with the employer. According to the agreement between the employer and the employee, this amount is set at 30% of the salary of the senior accountant.
The working regime in “XX” LLC is 5 days. According to the production calendar for 2024, there were 19 working days in November. The total salary that the senior accountant will receive for November will be calculated as follows:
Salary – 1,500 manat;
For replacement - ((1,500 x 30%) :19) x 5 = 118.42 manat;
1,500 + 118.42 = 1,618.42 manat.
According to Article 61 of the Labor Code, the assignment of the performance of a labor function for a vacant position is allowed with the consent of the employee. If the employee simultaneously performs the labor function for both his own and the vacant position he is replacing, then he must be paid additional wages, not less than half of the salary (position salary) provided for the vacant position.
An employee may be assigned to perform a labor function for a vacant position for a period not exceeding three months. After the expiration of this period, either a replacement employee is transferred to that position with his consent, or both positions are combined and a new employment contract is concluded in connection with the expansion of the labor function of the replacement employee, or a new employee is hired for the vacant position.
If the labor function for the vacant position is of the same nature as the labor function for the non-vacant position, the employee occupying that non-vacant position may be appointed to such a vacant position with his consent, while remaining in his position. In this case, the employee is paid an additional salary, provided that it is not less than half of the salary (position salary) provided for the vacant position.
Example 3: The position of accountant is vacant in “BB” LLC. The performance of the position of accountant is entrusted to the leading accountant (position salary 1,500 manat). The monthly salary for the position of accountant is 1,000 manat. At the end of the month, the leading accountant, in addition to performing his labor function, will be paid 50% of the position salary for the vacant position as an additional salary, since he performs the position of vacant accountant. In this case, the monthly salary of the leading accountant is calculated as follows:
1,000 x 50% = 500 manat (vacant position salary);
1,500 manat position salary;
1,500 + 500 = 2,000 manat.
In this case, the monthly salary of the lead accountant will be 2,000 manats.
According to Article 161 of the Labor Code, in cases where, in addition to the labor function stipulated in the labor contract, the employee performs labor functions in other relevant professions (positions) in full or in part during the specified working hours, an additional salary must be determined and paid to him. The amount of the additional salary for performing labor functions in professions (positions) is determined in accordance with the procedure stipulated in the labor contract by collective agreement or mutual agreement of the parties.
The topic is commented on by tax expert Kamala Yusifova.
Temporary replacement can be divided into 2 categories:
1. Assigning the labor function of the employee to another employee due to the employee's absence from work for a certain reason (possible with the employee's consent);
2. Assigning the labor function of the vacant job to another employee.
Due to the absence of an employee at work for a certain reason, the calculation of the performance of the employee's labor function by another employee is carried out in 2 ways:
1. If the tariff (position) salary of the replaced employee is higher than the salary of the replacing employee, the replacement employee is paid the difference between the tariff (position) salary of the replaced employee and his salary;
2. If the tariff (position) salary of the replaced employee is equal to or less than the salary of the replacing employee, an additional salary is determined. This additional salary is determined by mutual agreement of the employee and the employer.
Example 1: The leading accountant at “XX” LLC goes on vacation for 5 days in November. The accountant will perform the labor function of the leading accountant during the vacation. The leading accountant's official salary is 1,500 manat, and the accountant's official salary is 1,000 manat. If the accountant performs the labor function of the lead accountant in addition to his labor function, the difference between the official salaries is paid in that month.
The working regime in “XX” LLC is 5 days. According to the production calendar for 2024, there were 19 working days in November. The accountant’s salary for November will be calculated as follows:
Official salary – 1,000 manat;
According to the compensation ((1,500 – 1,000) : 19) x 5 = 131.58 manat;
1,000 + 131.58 = 1,131.58 manat.
Example 2: An accountant in “XX” LLC goes on vacation for 5 days in November. The accountant’s labor function will be performed by the lead accountant during the vacation. The salary of a senior accountant is 1,500 manat, and the salary of an accountant is 1,000 manat.
If a senior accountant, along with his job function, performs the job function of an accountant, then in that month, an additional salary will be calculated for the replacement, in accordance with the agreement with the employer. According to the agreement between the employer and the employee, this amount is set at 30% of the salary of the senior accountant.
The working regime in “XX” LLC is 5 days. According to the production calendar for 2024, there were 19 working days in November. The total salary that the senior accountant will receive for November will be calculated as follows:
Salary – 1,500 manat;
For replacement - ((1,500 x 30%) :19) x 5 = 118.42 manat;
1,500 + 118.42 = 1,618.42 manat.
According to Article 61 of the Labor Code, the assignment of the performance of a labor function for a vacant position is allowed with the consent of the employee. If the employee simultaneously performs the labor function for both his own and the vacant position he is replacing, then he must be paid additional wages, not less than half of the salary (position salary) provided for the vacant position.
An employee may be assigned to perform a labor function for a vacant position for a period not exceeding three months. After the expiration of this period, either a replacement employee is transferred to that position with his consent, or both positions are combined and a new employment contract is concluded in connection with the expansion of the labor function of the replacement employee, or a new employee is hired for the vacant position.
If the labor function for the vacant position is of the same nature as the labor function for the non-vacant position, the employee occupying that non-vacant position may be appointed to such a vacant position with his consent, while remaining in his position. In this case, the employee is paid an additional salary, provided that it is not less than half of the salary (position salary) provided for the vacant position.
Example 3: The position of accountant is vacant in “BB” LLC. The performance of the position of accountant is entrusted to the leading accountant (position salary 1,500 manat). The monthly salary for the position of accountant is 1,000 manat. At the end of the month, the leading accountant, in addition to performing his labor function, will be paid 50% of the position salary for the vacant position as an additional salary, since he performs the position of vacant accountant. In this case, the monthly salary of the leading accountant is calculated as follows:
1,000 x 50% = 500 manat (vacant position salary);
1,500 manat position salary;
1,500 + 500 = 2,000 manat.
In this case, the monthly salary of the lead accountant will be 2,000 manats.