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Stay up-to-date with the latest developments in labour law regarding employee remuneration. It is essential to be aware of these updates when awarding bonuses, making payroll calculations, aligning local regulations with the current legal requirements, and particularly when terminating employment.

New rules for employee bonuses from September 1, 2025

Changes to Art. 135 of the Labor Code of the Russian Federation introduce additional requirements for the design and payment of bonuses, requiring a revision of local regulations and approaches to motivating employees. Below are the key nuances and practical recommendations.

Key changes:

• Regular bonuses must be formalized. Employers must determine the types of bonuses and the sums, terms and grounds of payment thereof to their employees when establishing a bonus system through collective bargaining agreements or local policies.

• Relation with results and discipline. Bonus payments may be influenced by the quality, efficiency and duration of work, whether or not the employee has ever received disciplinary action, and other criteria.

• According to the rules, a decrease in the size of a bonus is possible only:
  ! for bonuses that are part of the salary;
  ! during a period of the disciplinary action;
  ! up to within 20% of the employee's monthly salary;
  ! if there is a corresponding condition in a local act that has been agreed upon with the trade union (if any).

What should an employer pay attention to:

• Conducting audits of bonuses. Divide bonuses into those which a part of the remuneration system (which are included in the calculation of the average salary and are taken into account for taxation) and one-time (which are paid at the employer's discretion, do not reduce the taxable income of the employer and are not included in the calculation of the employee’s average salary).

• Checking the wording in the local policies. Pay special attention to the criteria and conditions for payment, as well as the provisions on disciplinary actions and the possibility of reducing bonuses.

• Updating the templates for orders and agreements with employees. When processing payments and deductions, it is necessary to clearly distinguish the types of bonus and cite the correct grounds.

• Checking the procedure for introducing changes. It is important to consider whether the new wording will be a unilateral change by the employer of the agreed terms of the employment contract (which should only be carried out in cases and in accordance with the procedures provided for by the Labor Code, with 2-months’ notice) or will require approval from each employee.

Important:

The changes directly affect the bonuses included in the employer's remuneration system. At the same time, it is possible that local regulations may allow one-time bonuses without specifying specific conditions and terms for their payment, which may or may not be included in the remuneration system.

New rules for the calculation of average earnings from September 1, 2025

From September 1, 2025 to September 1, 2031, a new procedure for calculating average earnings for severance payments and compensation for unused leave will be in effect.

Changes:

Prior to September 1, 2025
The average earnings of an employee are determined by multiplying the average daily earnings by the number of days (calendar or working days) in the period for which they are to be paid.

After September 1, 2025
The average monthly earnings will be determined by multiplying the average daily earnings by the average number of working days in one month of the year.

What should an employer:

• Checking the wording in the local policies. Pay special attention to the provisions on vacations and their compensation, as they may require adjustments.
• Training for HR and accounting departments. It is important to inform the relevant colleagues about the changes in a timely manner to avoid disputes with the employees.