New minimum wage from January 1, 2021: table by region

Federal minimum wage in 2019-2021

The minimum wage (minimum wage) at the state level is approved by the relevant federal law. The minimum wage is valid throughout Russia and cannot be less than the subsistence level of able-bodied citizens for the 2nd quarter of the previous year for the purpose of calculating wages (Article 1 of the Federal Law “On Minimum Wages” dated June 19, 2000 No. 82-FZ). In other words, an employee who has actually worked the standard amount of time established by the labor agreement cannot receive a salary less than the established minimum wage. If an employer pays a salary less than the minimum wage, he faces a fine under clause 6 of Art. 5.27 Code of Administrative Offences:

• from 10,000 to 20,000 rub. on officials;
• from 30,000 to 50,000 rub. for legal entities;
• from 1,000 to 5,000 rubles. for individual entrepreneurs operating without forming a legal entity.

To avoid sanctions, issue an additional payment to the employee up to the minimum wage. ConsultantPlus experts explained in detail how to do this correctly. Get trial access to the K+ system and upgrade to the Ready Solution for free.

If previously neither the social nor financial departments of the Russian Federation, nor parliamentarians could establish compliance with the minimum wage to the subsistence level, then in March 2021 the President of the Russian Federation signed Law No. 41-FZ dated 03/07/2018, the norms of which determined that from 05/01/2018 the minimum wage will be equal to the subsistence level of the working-age population for the 2nd quarter of last year. Since then, the minimum wage and the cost of living have been inextricably linked.

Thus, the minimum wage as of May 1, 2018 was 11,163 rubles. The Ministry of Labor approved the cost of living for the 2nd quarter of 2018 in the amount of 11,280 rubles. And since the cost of living for the 2nd quarter of 2021 is equal to the minimum wage for 2021, then from 01/01/2019 the value of the federal minimum wage is 11,280 rubles. In 2021, the minimum wage was 12,130 rubles. Since 2021, the minimum wage is not tied to the subsistence level. Now it is equal to the midian salary calculated by statistics and is equal to 12,792 rubles.

What payments should the employer review in connection with the increase in the minimum wage, ConsultantPlus experts told. Study the review material by getting trial access to the K+ system for free.

The minimum wage regulates not only wages, but also the amount of benefits (including maternity benefits), and until the end of 2021, the amount of contributions for individual entrepreneurs. Let's look at how the minimum wage changed over the period from 2013 to 2021.

Can the salary be less than the minimum wage?

The legislation stipulates that the total salary, taking into account bonuses and compensations, cannot be less than the established minimum. So, in what cases will a salary less than the minimum wage not be a violation:

Salary below minimum wage

1. If bonuses and compensation are able to increase it to the required level, i.e. the final earnings will be equal to the minimum wage or exceed this threshold.
2. When an employee, due to circumstances, does not fulfill the monthly work standard, for example, while on sick leave or on unpaid leave. In this case, wages are calculated based on hours worked and may be less than the established limit.
3. In the case when an employee of this employer is employed part-time, on a reduced schedule. Such workers often include part-time workers, pensioners, and minors. For those working part-time, the salary may not reach the minimum.
4. If the regional minimum wage exceeds the federal one, employees of state-owned, autonomous and budgetary institutions financed from the federal budget may have a salary below the threshold established in the region. These enterprises are not required to use the regional minimum wage in their calculations.

In all other cases, a salary that does not reach the minimum is a violation of the rights and interests of the employee. For such actions, the employer may face a serious fine: for an official from 1000 to 5000 rubles, for a legal entity from 30 to 50 thousand. For repeated violations, fines increase.

Minimum wage for 2015–2018 in Russia

The minimum wage in 2015 was 5,965 rubles. (Article 1 of the Law of the Russian Federation dated December 1, 2014 No. 408-FZ).

The minimum wage 2021, introduced on January 1, 2016, amounted to 6,204 rubles. (Article 1 of the Law of the Russian Federation dated December 14, 2015 No. 376-FZ). From 07/01/2016 it was increased to 7,500 rubles. (Article 1 of the Law of the Russian Federation dated June 2, 2016 No. 164-FZ).

With the beginning of 2021, the value of the minimum wage has not changed, remaining equal to the value of 7,500 rubles, effective from 07/01/2016. However, from July 1, 2017, the minimum wage increased to 7,800 rubles. (Article 1 of the Law of the Russian Federation dated December 19, 2016 No. 460-FZ).

Since January 2021, the minimum wage has increased to 9,489 rubles. From 05/01/2018, as mentioned above, 11,163 rubles.

Read about the role of the minimum wage in setting wages in the material “Art. 135 of the Labor Code of the Russian Federation: questions and answers" .

Why is it important to maintain compliance between the minimum wage and the minimum wage?

The minimum wage is the amount of minimum monetary remuneration for an employee, less than which the employer does not have the right to pay wages, provided that the employee fulfills the established labor standards and hours worked. The procedure for forming the “minimum wage” is regulated by Art. 133 Labor Code of the Russian Federation.

The main task of the minimum wage is to fairly regulate payment for work performed, in which the employee can be guaranteed to satisfy not only his own immediate needs, but also family members.

In practice, the effectiveness of the adopted minimum wage consists of many factors, the main of which are:

• an adequate amount of the “minimum wage” and regular indexation with due consideration of the needs of workers and family members, including socio-economic factors (inflation, unemployment rate, etc.);
• The minimum wage should become a social guarantor on the part of the state in relation to wages, aimed at improving the quality and standard of living of Russians;
• guide the employer to comply with relevant standards.

However, until January 2021, the size of the “minimum wage” was unacceptably low in relation to the size of the monthly minimum wage, which was a source of social tension among the population. It turned out that it was impossible for even one worker to live more or less decently on it. In the past few years, the minimum wage has not served as a wage regulator, but has been used to calculate social benefits and penalties.

What changes in the minimum wage occurred in 2013

The minimum wage in 2013 was 5,205 rubles, which is 39.4 times more than at the beginning of 2000. The minimum wage in 2013 in Russia was equal to 68.2% of the subsistence level for able-bodied persons for the same period. At the same time, in 2000, the minimum wage was 9.33 times less than the subsistence level for able-bodied persons.

Such excesses are explained by the fact that until 2010 the minimum wage was used not only to regulate the level of wages, but also to determine the amount of various socially significant benefits. In 2013–2014, the ratio between the minimum wage and the subsistence level fluctuates at around 67–68%, without demonstrating significant positive dynamics.

Limit base for calculating contributions to the Pension Fund in 2014–2018 and the minimum wage

The size of the minimum wage in 2014 began to be used when calculating the amount of insurance premiums for individual entrepreneurs, and this procedure was applied until the end of 2017, despite the fact that insurance premiums from 2021 came under the control of the tax authorities and began to be subject to the provisions of the relevant chapter of the Tax Code of the Russian Federation.

The procedure for calculating contributions paid by individual entrepreneurs to the funds implied that the minimum wage established at the beginning of the tax period was multiplied by 12 months and by the insurance rate of the state fund (PFR, MHIF). If the income received by the entrepreneur for the year exceeds the amount of 300,000 rubles. from the amount of this excess, he had to pay another 1% (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

Read more about insurance premiums and other payments paid by individual entrepreneurs in this article .

To calculate the amount of insurance premiums for individual entrepreneurs for previous years, you will need to know the minimum wage values ​​that were in effect in that tax period. Our experts have collected these values ​​in a convenient table.

The relationship between social benefits and the minimum wage

Since 2021, after increasing the “minimum wage”, the minimum limits for calculating social benefits have increased.

Minimum wage and sick leave

The procedure for calculating and paying for temporary disability certificates is regulated by Federal Law No. 255 of December 29, 2006. Sometimes accountants use the minimum wage to calculate sick leave. Based on the current minimum wage in Russia in 2021 at the federal level, the payment for sick leave will be calculated.

Despite the fact that regions have the right to set their own “minimum wage”, to calculate sick leave, the federal value is taken - 12,130 rubles. Sickness benefits, with the exception of social benefits for pregnancy and childbirth, are not exempt from personal income tax (Article 217 of the Tax Code of the Russian Federation).

When the minimum wage is used to calculate sickness benefits:

• the insured citizen has an insurance period of up to six months (clause 6, article 7 of Federal Law No. 255);
• if the worker has no income for the last 2 years, and also if income is less than 24 times the minimum wage;
• if the insured employee violates the treatment regimen during illness, as well as failure to appear for a mandatory examination or medical examination without a valid reason (Article 8 of Federal Law No. 255);
• if the illness occurred due to alcohol, drug or toxic intoxication or actions related to this condition.

Minimum wage and benefits for pregnancy and childbirth, child care up to 1.5 years

Maternity benefits are accrued to a woman based on the minimum wage in the following cases (Article 14 of Federal Law No. 255):

• if the woman did not work during the last two years before the insured event;
• if earnings for the last 24 months of work were below the minimum wage;
• if the insurance period is no more than six months.

Maternity leave for a woman is calculated from a duration of 140–194 days, taking into account the characteristics of pregnancy and childbirth.

The procedure for calculating benefits payments based on the minimum wage:

Unemployment benefit

Since January 1, the minimum social benefit for unemployment has almost doubled from 800 to 1,500 rubles. The maximum amount also increased from 4900 to 8000 rubles (RF Government Decree No. 1375 of November 15, 2021).

Also, this resolution equated unemployment benefits for pre-retirees with the minimum wage. Now pre-retirees are entitled to a benefit in the amount of the “minimum wage” - 11,280 rubles.

Table of minimum wages by year

The minimum wage table is also convenient because you can see not only the value of the indicator, but also track its dynamics.

How much is the minimum wage in 2021 in the largest regions

In accordance with Art. 133.1 of the Labor Code, the governments of the constituent entities of the Federation can sign regional agreements with associations of trade unions and employers, which establish the local level of the minimum wage.

IMPORTANT! The regional minimum wage cannot be lower than the minimum wage established by federal legislation.

If a subject has established its own minimum wage, then the salary of an employee who has worked the standard amount of time cannot be lower than the regional minimum wage.

Let's consider the minimum wage values ​​in 2021 in the regions of the Russian Federation (as of January 21, 2021):

1. The minimum wage for Moscow is 20,589 rubles.
2. In St. Petersburg, the minimum wage is 19,000 rubles.
3. The maximum value of the minimum wage in the Central District was recorded in the Moscow region at the level of 15,000 rubles.
4. In almost all other constituent entities of the Russian Federation, the minimum wage for 2021 is equal to the federal average of 12,792 rubles. In a number of regions, regional coefficients need to be taken into account.

A complete directory of minimum wages by region can be found in ConsultantPlus. Get free access to the system and go to the material.

What is included in the minimum wage?

Accrued rate

An employee’s salary depends on many factors: his level of education and qualifications, work experience and length of service, working conditions, overtime due to production needs, etc. Not all of them are components of the minimum wage. This fact raises a lot of questions among employers and accountants.

For employees of budgetary and other organizations that do not provide bonuses and allowances, the net salary should be compared with the minimum wage, before deducting tax, pension and insurance contributions from it.

If the enterprise has a flexible remuneration system, with the use of incentives and compensation, then the minimum wage may include:

• basic remuneration for work (salary)
• additional payments and compensation allowances for deviations from normal working conditions
• incentive and incentive payments

Processing time and additional load are not included in this minimum and must be paid separately, in accordance with the provisions of the Labor Code of the Russian Federation. Overtime, as well as work at night, holidays or weekends, in accordance with Articles 152, 153 and 154 of the Labor Code of the Russian Federation, have their own, and inflated, price.

Remunerations under GPC agreements (of a civil nature), social payments and material assistance cannot be considered as components of the minimum wage, because they have nothing to do with permanent income. Regional coefficients and percentage bonuses for “northerners” are also not components of the minimum wage; they are added on top of it.

Results

The minimum wage for 2021 has been increased to 12,792 rubles.
Starting in 2021, officials decoupled the minimum wage from the subsistence level. Now it is equal to the midian salary calculated by statistical authorities. In 2021, the minimum wage was 12,130 rubles. In 2021, the minimum wage is 11,280 rubles. Since May 2018, the minimum wage has become equal to the subsistence level of the working-age population for the 2nd quarter of 2021 and amounted to 11,163 rubles. Regions also have the right to set the minimum wage, but it cannot be lower than the federal figure. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What does the minimum wage consist of?

The minimum wage from January 1, 2021 has the same indicator as the PM, which is equal to 12,130 rubles in the country as a whole per capita. This amount is financed from the funds (Article 133 of the Labor Code of the Russian Federation):

• the state budget at the federal, regional and local levels, extra-budgetary revenues, as well as funds received as a result of commercial activities;
• regional budgets, extra-budgetary revenues, as well as profits received from commercial activities;
• local budgets of municipalities, extra-budgetary funds, income from commercial activities;
• own resources of private business.

The amount of the “minimum wage” is formed from the following components:

• directly salary - tariff rate;
• employee incentive payments: monthly, quarterly bonuses;
• compensatory allowances, for example for work in unfavorable conditions;
• other social benefits specified in the employment agreement.

Minimum wage, according to Art. 133 of the Labor Code of the Russian Federation, does not have the right to be appointed below the minimum wage; accordingly, the minimum wage 2021 coincides with the minimum wage per capita and is equal to 12,130 rubles.

It is worth considering that this is not the actual salary that will be paid to the employee in person. From 12,130 rubles, the employer pays personal income tax for the employee = 13%.