Tax Service of Sevastopol: at the moment, the minimum wage is 16242 rubles
The minimum wage is reduced to the amount of 16242 rubles from January 1 2023 of the year. Can an employee’s gross wage be less than the minimum wage? According to article of the Labor Code of the Russian Federation, wages (employee wages) include:
- salary (official salary) — a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month (excluding compensatory, incentive and social payments);
- compensation payments (additional payments and allowances compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments);
- incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).
Since the employee’s salary may consist of several parts (salary, various additional payments, bonuses), the employer can establish in the local regulatory act (staffing table) the minimum wage is less than the minimum wage, but on condition that, taking into account compensatory and incentive payments the employee’s salary will not be lower than the established minimum wage. If an employee is only paid a salary, then its amount cannot be less than the minimum wage — federal or regional.
source: Interdistrict IFTS of Russia No. 6 for the Republic of Crimea1292023