ST 271 of the Labor Code of the Russian Federation.

At time payment labor wages for workers under the age of eighteen
years is paid taking into account the reduced duration of work. The employer can, at the expense of
own funds make additional payments to them up to the level of remuneration of employees of the relevant
categories at full duration daily work.

The work of workers under the age of eighteen admitted to piece work,
paid according to fixed piece rates. The employer may set
at the expense of own funds additional payment up to tariff rate for the time by which it is reduced
the duration of their daily work.

Remuneration of employees under the age of eighteen studying in organizations
implementing educational activities and working in their free time,
is made in proportion to the hours worked or depending on the output.
The employer may establish additional payments to these employees to wages at the expense
own funds.

Commentary on Art. 271 of the Labor Code of the Russian Federation

1. The commented article establishes a fundamentally different rule for the remuneration of young workers than it was provided for by the previous legislation. For all employees under the age of 18 who, in accordance with Art. 92 of the Labor Code of the Russian Federation reduced working hours and in accordance with Art. 270 of the Labor Code of the Russian Federation, reduced production rates, payment is established in proportion to hours worked or in proportion to output (depending on the wage system). This, on the one hand, reduces the guarantees for young workers, but, on the other hand, makes it more economically profitable for the employer to involve them in work.

2. In the case of time wages, wages to employees under the age of 18 are paid in proportion to the hours worked. This payment procedure is typical for part-time work, and not for reduced, which, in accordance with Art. 92 of the Labor Code of the Russian Federation is established for this category of workers. Thus, for employees aged 15 to 16, the tariff rate (official salary) will not exceed 60% of the tariff rate (official salary) of an adult employee, for employees aged 16 to 18 years - 90%.

3. In the case of piecework wages, the work of underage workers is paid at piece rates established for adult workers. However, due to the fact that the duration of their working hours is less, piecework earnings will also be less.

4. For students working in their free time, payment is also established in proportion to the hours worked or output, i.e. lower than for adult workers. And we are talking not only about students of educational organizations general education, but also about students studying in educational organizations vocational education.

5. In all cases, the employer may, at his own expense, establish additional payments for employees under 18 years of age:

with a time-based wage system - up to the level of wages of employees of the relevant categories for the full duration of daily work (up to the full tariff rate or official salary), i.e. additional payment in the amount of 40% or 10% of the tariff rate (official salary) respectively;

with a piecework wage system - up to the tariff rate for the time by which the duration of the daily work of young workers is reduced, i.e. additional payment in the amount of 16 times or 4 times the hourly rate per week, respectively.

These additional payments are established by the employer at his own expense. If such additional payments are provided for in the collective agreement, the costs of their payment are taken into account in the expenses of the organization when calculating income tax on the basis of

Labor Code Russian Federation
dated December 30, 2001 N 197-FZ
(the current version of the Labor Code of the Russian Federation as of November 25, 2013 is presented)

PART FOUR

Section XII. FEATURES OF LABOR REGULATION OF CERTAIN CATEGORIES OF EMPLOYEES

Chapter 42

Article 271

In the case of time wages, wages for workers under the age of eighteen are paid taking into account the reduced duration of work. The employer may, at his own expense, make additional payments to them up to the level of wages of employees of the relevant categories for the full duration of daily work.

The work of workers under the age of eighteen admitted to piece work is paid according to the established piece rates. The employer may establish for them, at their own expense, an additional payment up to the tariff rate for the time by which the duration of their daily work is reduced.

Remuneration of labor of employees under the age of eighteen, studying in organizations engaged in educational activities, and working in their free time from study, is made in proportion to the hours worked or depending on output. The employer may establish wage supplements for these employees at their own expense.

1. The provisions of art. 271 do not guarantee employees under the age of 18 wages with reduced working hours in the same amount as employees of the relevant categories with normal hours.

2. With a time-based wage system, wages to minors are paid on the basis of established tariff rates, official salaries in proportion to the time worked - respectively 35 or 24 hours a week (not combining training with work) and 17.5 or 12 hours a week (combining training with difficulty in their spare time).

Under the piecework system, the work of persons under the age of 18 is paid at the established piecework rates for adult workers, taking into account the production rate provided for young workers (Article 270 of the Labor Code).

3. Fixing in Art. 271 of the employer's right to establish additional payments to employees under 18 years of age indicates that they can be introduced at the discretion of the employer, both at the conclusion employment contract as well as during its implementation.

Payment of additional payments is made if the minor worker fulfills the norm of working time or the norm of output established for him in accordance with the legislation.

4. Fixing the rule that additional payments are made by the employer at his own expense means that they are paid from the profit of the organization and they cannot be included in the cost of production.

5. Some agreements stipulate that the remuneration of workers under 18 with reduced hours of daily work is set at the same rate as for adult workers. Thus, in the Industry Tariff Agreement in the housing and communal services of the Russian Federation for 2008 - 2010, the Industry Tariff Agreement for the machine-building complex of the Russian Federation for 2008 - 2010, the Industry Tariff Agreement for organizations and enterprises in the field of consumer services for the population for 2008 - 2010, it is defined that organizations produce to minor employees with a reduced working day, wages in the amount, as well as to employees of the relevant categories with the full duration of daily work.

6. The sectoral agreement on organizations in the oil and gas industries and construction of oil and gas facilities of the Russian Federation for 2008-2010 establishes that organizations pay a percentage bonus to the wages of young people (persons under the age of 30) in full from the first day of work in regions of the Far North and areas equivalent to them, if they have lived in these areas and areas for at least 5 years.

Getting a job, not many students know how the remuneration of minors works. We invite you to read our main articles. Labor Code Russian Federation.

The organization may employ students educational institutions in their free time from study, with the consent of parents, adoptive parents or guardians.

At the same time, the duration of the working week of students aged 14 to 18 cannot exceed:

1) from 14 to 16 years old - 24 hours a week;

2) from 16 to 18 years old - 36 hours a week.

Remuneration of students is made in accordance with Art. 271 of the Labor Code of the Russian Federation:

1) with piecework wages - depending on the output;

2) with time wages - in proportion to the time worked.

The employer can, at his own expense, make additional payments to them up to the level of remuneration of employees of the relevant categories for the full duration of daily work (in case of hourly wages) or up to the tariff rate for the time by which the duration of daily work is reduced (in case of piecework wages).

Schoolchildren who work in their free time from school are paid the amounts earned in strict accordance with the terms established for the payment of wages.

In part 3 of Art. 271 of the Labor Code of the Russian Federation also provides that the remuneration of workers under the age of 18 studying in educational institutions, educational institutions of primary, secondary and higher vocational education and working in their free time, is made in proportion to the time worked or depending on the output. The employer may establish wage supplements for these employees at their own expense.

Full text of Article 271 of the Labor Code of the Russian Federation

Article 271

Material prepared by: N.S. Mironova and E.A. Elina.

Commentary on Art. 271 of the Labor Code of the Russian Federation

1. The employer may (but is not obliged to) make additional payments at his own expense to employees under the age of 18 with time wages up to the level of wages of employees of the relevant categories for the full duration of daily work and up to the tariff rate for a reduced time - with piecework wages.

2. The employer, at his own expense, may also establish additional payments to the wages of persons under the age of 18 who work in their free time, if their wages are paid in proportion to the time worked or depending on the output.

Second commentary on Article 271 of the Labor Code

1. As you know, Art. 180 of the Labor Code of 1971 provided for an obligatory for the employer at the expense of his funds additional payment to minor employees for reduced work time. Article 271 of the Labor Code of the Russian Federation provides that only the employer can do this. Consequently, this norm is not obligatory for him, which undoubtedly significantly reduced this guarantee for young people.

According to the current labor law, with time wages, wages for employees under the age of eighteen are paid taking into account the reduced duration of work (part 1 of article 271 of the Labor Code of the Russian Federation). Remuneration of employees under the age of eighteen is made on the basis of the number of hours worked and the qualifications of the minor employee, determined using the tariff rate and in proportion to the hours worked, i.e. taking into account the reduction of working hours: by 16 hours per week - for employees under the age of 16 and by 4 hours per week - for employees aged 16 to 18, if these minors do not combine work with education (it should be taken into account, that the working hours of students in educational institutions may not exceed 12 hours per week for employees under the age of 16 and 18 hours per week for employees aged 16 to 18).

Workers under the age of 18 can receive wages in the amount of the same salary and rate as adult workers under the time-based wage system. Now it depends on the discretion of the employer.

2. Workers under the age of 18 working on piecework receive wages for the output produced good quality at piece rates. They may be paid at a time rate for reduced hours (unlike adult workers), i.e. employees under 16 years old - 3 hours a day, and from 16 to 18 years old - 1 hour a day (according to a six-day working week).

3. Remuneration of labor of students of general education schools, vocational and secondary special educational institutions working in their free time from study is made without the guarantees that are established for workers under 18 years of age, parts 1 and 2 of this article. Their work is paid in proportion to the time they have worked, and also depending on the output, i.e. on how many products are made.

The employer can establish additional payments to their wages at their own expense. These additional payments to students can also be established by collective agreements and agreements. (In such cases, they are mandatory for the employer.)