Accounting financial accounting. Labor relations: concept and types (most important)

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Accounting financial accounting. Labor relations: concept and types (most important)

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57. LABOR RELATIONS: CONCEPT AND TYPES

The main regulatory documents of state regulation of relations related to the organization and remuneration of labor include the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, and the Tax Code of the Russian Federation.

Salary (employee's wages) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and on territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments) (Article 129 of the Labor Code of the Russian Federation).

Collective agreement (KD) - a legal act regulating social and labor relations in an organization or with an individual entrepreneur and concluded by employees and the employer represented by their representatives (Article 40 of the Labor Code of the Russian Federation). The content and structure of the CA are determined by the parties. Taking into account the financial and economic situation of the employer, the CA may establish benefits and benefits for employees, working conditions that are more favorable than those established by laws, other regulatory legal acts, agreements.

Agreement - a legal act regulating social and labor relations and establishing general principles for regulating economic relations related to them, concluded between authorized representatives of employees and employers at the federal, interregional, regional, sectoral (intersectoral) and territorial levels of social partnership within their competence (art. 45 of the Labor Code of the Russian Federation). By agreement of the parties participating in collective bargaining, agreements can be bilateral and trilateral.

Social partnership - a system of relations between employees (representatives of employees), employers (representatives of employers), state authorities, local self-government, aimed at ensuring the coordination of the interests of employees and employers on the regulation of labor and other relations directly related to them.

Employment contract - an agreement between the employer and the employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, to ensure the working conditions provided for by regulatory enactments, to pay wages to the employee in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this agreement, to observe the internal labor regulations in force in the organization (Article 56 of the Labor Code of the Russian Federation).

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