What salary supplements are due to a military personnel who is a teacher at a university of the Russian Defense Ministry? Military universities - small problems of big education

If you have academic degrees, then yes

1. Federal Law of August 22, 1996 No. 125FZ “On Higher and Postgraduate Professional Education”, which states that scientific and pedagogical workers of higher educational institutions Supplements to official salaries (rates) are established in the amount of: - 40 percent for the position of associate professor; - 60 percent for the position of professor; - 3000 rubles. for the scientific degree of Candidate of Sciences; – 7000 rubles. for the academic degree of Doctor of Science.

And also if you fit this list

2. Decree of the Government of the Russian Federation of June 2, 2006 No. 343 “On the establishment of bonuses for an academic degree and (or) academic title...”. He established allowances for employees of the internal affairs bodies of the Russian Federation, the penal system, the State Fire Service, customs authorities, drug control authorities, as well as military personnel undergoing military service by contract,

in the following amounts: - those with an academic degree of Candidate of Sciences - an increase in the amount of 10 percent of the official salary (salary for a military position); - those who have an academic degree of Doctor of Science - an increase in the amount of 25 percent of the official salary (salary for a military position); - those with an academic rank associate professor - an increase in the amount of 10 percent of the official salary (salary for a military position); - those with the academic title of professor - an increase in the amount of 25 percent of the official salary (salary for a military position). Conditions for granting the allowance The following requirements must be met: - the employee holds a full-time position position; – the institution must belong to the federal budgetary institutions(organizations) of science and federal state higher educational institutions, regardless of departmental affiliation; - academic degrees must be provided for by tariff and qualification requirements. It should be noted that the Ministry of Education and Science of Russia, in a letter dated April 16, 2007 No. 03-760, clarified the procedure for providing an allowance, namely: – the positions of rector, vice-rector, head of the academic department and head of graduate studies do not belong to the teaching staff, since they are administrative; – additional payments for academic degrees to persons occupying these full-time positions are established only if they are assigned V educational institution hours of teaching work; – additional payments for academic degrees are established for teachers who have academic degrees in the profile of the discipline being taught. These additional payments are introduced in the manner established by Article 135 of the Labor Code of the Russian Federation. That is, on the basis of a collective agreement or local regulatory act. To register scientists in scientific, research, scientific-production, educational and other institutions and organizations operating in the field of education, science and technology, in addition to a personal card in the form No. T-2 The registration card of a scientific, scientific and pedagogical worker is used (form No. T-4).

S. Yu. Ryzhenkova, head of the franchisee company Geospectr LLC

Journal "Accounting in Education" No. 12, December 2011

The current regulations provide for a bonus for an academic degree for teachers who work at a university, but nothing is said about what to do if a teacher with an academic degree works at a school or technical school. Therefore, let's understand under what conditions such bonuses are paid.

Who gets the bonus?

Speaking about the premium for an academic degree and academic title, let's remember the definition.

Academic degrees and titles - qualification system in science and higher school, which allows ranking scientific and scientific-pedagogical employees at individual stages of their academic career. The academic title of associate professor is assigned, as a rule, to candidates of science, and the academic title of professor is assigned, as a rule, to doctors of science.

The bonus for academic degrees and titles is designed to attract pedagogical activity in educational institutions of higher education vocational education highly qualified specialists, which makes it possible to improve the quality of education and expand the scope of research work.

In modern circumstances, this is one of the main conditions for ensuring the innovative development of the Russian economy.

Normative base

The procedure for paying bonuses for an academic degree and academic title is prescribed in the following fundamental regulatory documents.

1. Federal Law of August 22, 1996 No. 125FZ “On Higher and Postgraduate Professional Education”, which states that scientific and pedagogical workers of higher educational institutions are provided with bonuses to official salaries (rates) in the amount of:

– 40 percent for the position of associate professor;

– 60 percent for the position of professor;

– 3000 rub. for the scientific degree of candidate of sciences;

– 7000 rub. for the academic degree of Doctor of Science.

2. Decree of the Government of the Russian Federation of June 2, 2006 No. 343 “On the establishment of bonuses for an academic degree and (or) academic title...”. It established allowances for employees of the internal affairs bodies of the Russian Federation, the penitentiary system, the State Fire Service, customs authorities, drug control authorities, as well as military personnel performing military service under a contract, in the following amounts:

– those with an academic degree of Candidate of Sciences – an increase in the amount of 10 percent of the official salary (salary for a military position);

– those with an academic degree of Doctor of Science – an increase in the amount of 25 percent of the official salary (salary for a military position);

– those with the academic title of associate professor – an increase in the amount of 10 percent of the official salary (salary for a military position);

- those with the academic title of professor - an increase in the amount of 25 percent of the official salary (salary for a military position).

Terms of service

To provide an allowance, the following requirements must be met:

– the employee holds a full-time position;

– the institution must belong to federal budgetary institutions (organizations) of science and federal state higher educational institutions, regardless of departmental affiliation;

– academic degrees must be provided for by tariff and qualification requirements.

It should be noted that the Ministry of Education and Science of Russia, in a letter dated April 16, 2007 No. 03-760, clarified the procedure for providing the bonus, namely:

– the positions of rector, vice-rector, head of the academic department and head of graduate studies do not belong to the teaching staff, since they are administrative;

– additional payments for academic degrees to persons occupying these full-time positions are established only if they are assigned teaching hours at the educational institution;

– additional payments for academic degrees are established for teachers who have academic degrees in the profile of the discipline being taught.

These additional payments are entered in the manner established by Article 135 of the Labor Code of the Russian Federation. That is, on the basis of a collective agreement or local regulation.

I would like to note that to register scientists in scientific, research, scientific-production, educational and other institutions and organizations operating in the field of education, science and technology, in addition to the personal card in form No. T-2, the Registration Card is used card of a scientific, scientific and pedagogical worker (form No. T-4).

It is filled out by an employee of the personnel service on the basis of relevant documents (diploma of Doctor of Sciences and Candidate of Sciences, certificate of associate professor and professor, etc.), as well as information provided by the employee about himself.

Taxation of payments

Additional payments for an academic degree and title relate to remuneration (clause 2 of Article 255 of the Tax Code of the Russian Federation: “incentive charges, including bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators”), are economically justified expenses (Article 252 of the Tax Code of the Russian Federation) and are therefore recognized as expenses that reduce the tax base for profits.

As for insurance premiums, these additional payments are subject to insurance premiums in accordance with paragraph 1 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ. That is, the object of taxation with insurance premiums is payments and other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work and the provision of services.

Payment of bonus to teacher

Is it possible to pay a bonus for an academic degree to a teacher (for example, a candidate of historical sciences) if he teaches history at a gymnasium?

The gymnasium belongs to secondary general educational institutions.

But it is possible that this question decided differently in a certain region. The fact is that local authorities, guided by paragraph 4 of Article 86 of the Budget Code of the Russian Federation, independently determine the size and conditions of remuneration:

– deputies;

– elected officials of local self-government exercising their powers on an ongoing basis;

– municipal employees;

– employees municipal institutions in compliance with the requirements of the Budget Code of the Russian Federation.

True, there is one condition. According to paragraph 2 of Article 83 of the Budget Code of the Russian Federation, financing of new types of budget expenditures or an increase in financing of existing types of budget expenditures is possible only from the beginning of the next financial year, subject to their inclusion in the law (decision) on the budget.

The issue was resolved in a similar way in the Perm region. Deputies of the regional parliament supported the initiative of the head of the region on additional payments to teachers for an academic degree. Now candidates and doctors of sciences who teach in schools, as well as in primary and secondary vocational education institutions in this region, will receive additional payments from the regional budget. Such payments have been introduced since September 2011. Funds for these purposes are included in the draft budget of the region.

also in educational institutions Supplements for an academic degree may be provided by agreement of the parties. For example, to be paid from funds from income-generating activities.

Important to remember

Payment of a bonus for an academic degree is provided for teachers of higher educational institutions. However, such bonuses can also be provided for in the collective agreement at the expense of extra-budgetary funds.

I don’t know how the measures taken are reflected in Lately The government of the Russian Federation is taking steps to improve education on the welfare of teachers of civilian higher educational institutions, but the vast majority of teachers at universities of the Ministry of Defense greet every new decision, supposedly designed to improve their work, with bewilderment and indignation. Many reasons have accumulated for this over the past 10–15 years.

OFFICIAL Tricks

So, one day is far from perfect for the highest military school day, a decision was made to transform a number of educational institutions of the Moscow Region from academies to universities (although throughout the world a university is higher than an academy). In connection with this, there followed a reduction in staffing categories (and, accordingly, pay) for the teaching staff: heads of departments from major generals to colonels, teachers (later also some senior teachers) from colonels to lieutenant colonels. At that time, let me remind you, another campaign was launched in the Armed Forces to reduce the number of generals and colonels, but the extreme ones were teachers, who often came to universities from positions that were respectable at that time in the troops, headquarters, and various institutions of the Defense Ministry.

The second example is the process that occurred in 2001, when, after the introduction of the corresponding categories for monthly salaries for military personnel and employees in the early 1990s, these categories were lowered under the guise of an organizational and staffing event. To avoid a second wave of mass dismissals of highly qualified teachers from military universities, a number of proactive documents were adopted. In accordance with the Decree of the Government of the Russian Federation of March 12, 1999 No. 305, the order of the Minister of Defense of April 21, 1999 No. 161 and the General Staff Directive No. 314/10/1589 of May 29, 2001, the official salary for those who were already appointed at the time of the change in ranks , as was stated in the documents, regarding the transfer of military positions to lower monthly salaries, was retained for the previously occupied military position in the same tariff category. The right to calculate a pension for length of service based on this salary was also retained.

Military teachers, of course, were satisfied with this fair decision, continuing to train and educate cadets and students. Moreover, a further increase in the tariff grades of all officers by seven points was also proportionally carried out for those who remained to serve due to the previous organizational and staffing reduction of grades by position.

Thunder struck, as always, unexpectedly. A “wise” financial official does not sleep, especially in relation to military personnel. Everything turned out to be not so simple. It turned out that after his dismissal, the military teacher still lost the difference in his pension that they promised to leave him if he agreed to continue serving after the organizational staff event. The main argument was that the pension is paid not according to what was paid, but according to what is written in the new staff of the military educational institution. Responsible employees of the Social Welfare Center of the Military Commissariat of Moscow, where the majority of former military teachers are “dismissed” in this way, are especially strongly insisting on this.

At the same time, overnight retired military teachers were divided into those whose boss had the rank of general (white bone officers), and those whose boss did not rise in rank higher than colonel (black bone officers). Although, when they were in service, their high qualifications were assessed equally - according to the degrees of doctors and candidates of science, the titles of professors and associate professors.

Meanwhile, the official just rubs his hands - he was able to save two hundred rubles on two thousand military pensioners. Well, the former teachers will be indignant, well, one of them will go to court and, perhaps, will achieve something (or perhaps not). Tea, they won’t die of hunger, especially since usually a military pensioner is young and will work, and in old age from sclerosis he will forget about the insult...

Why, however, are some military teachers who are transferred to the reserve at an increased rank lucky, while others are not? Is it really only because the first were lucky enough to work under the leadership of people with stripes on their trousers and general's stars on their shoulder straps? It looks like that's the case.

EARN THE LESS

Of course, one can hope that someday justice will prevail, as it happened with such a category former teachers, as senior teachers - heads of classrooms. There were positions in military universities that paid more than just senior teachers. After the introduction of categories in 1993, the capital city military registration and enlistment office referred to the fact that there was no such position in the new states, and refused to include the difference in the military pension. Only the Accounts Chamber was able to influence the Moscow GVK and obligated to credit pensioners with money in full. True, some did not wait for this and passed away...

In general, an officer - a university teacher today receives less than all other officers of his level serving in Moscow. And civilian teachers military educational institutions! Their job rates are determined as employees in the military department with ranks equivalent to teachers high school, and in some cases even lower. At the same time, after the entire teaching staff in Russia increased the payment for the academic degrees of Doctor and Candidate of Sciences to 1,500 and 900 rubles, respectively, the allowances for the academic title of Professor and Associate Professor (25 and 15%) were cancelled.

However, after some time, they still considered it necessary to “take into account” the presence of such titles for civilian teachers, adding 60% to professors and 40% to associate professors... regardless of the availability of an academic degree. That is, you found a suitable position, and then you don’t need to strain yourself further in terms of improving your scientific and pedagogical qualifications.

Recently, the Ministry of Defense nevertheless decided to resume payments for the academic title of “professor” and “associate professor,” but again, financiers are delaying its implementation and do not announce how these payments will be made.

Teachers at military universities are also wary of the upcoming increase in fees for doctoral and candidate of science degrees starting November 1, 2006. There is talk that the financiers of the Moscow Region are thinking hard about how to cut the upcoming allowances for the teachers they “respect.”

The Ministry of Defense decided to further stimulate the work of the best teachers at military universities. For this purpose, the head of the department, Sergei Shoigu, issued an order on their annual bonuses.

Of course, they won’t give out money to everyone. From a large army of army and navy teachers, once a year, one hundred of the most experienced and conscientious will be selected on a competitive basis. They will receive a substantial bonus - 150 thousand rubles, approximately the same amount a 3-star general receives monthly in the army.

The minister's order states that such material incentives for good results in teaching activities are established both for military teachers and for their colleagues from among civilian personnel. Note that we are talking only about people filling full-time teaching positions in military universities. Financial incentive practices will not apply to so-called recruited teachers.

Another strict requirement has been established for candidates for bonuses - only teachers with an academic degree can take part in the competition for receiving payments.

The heads of the university will announce financial incentives for the best teachers on behalf of the Minister of Defense. It is planned that they will announce this good news at military-scientific conferences or at meetings of the academic council of educational institutions.

By order of the head of the department, the timing of the competition will be determined by the Main Personnel Directorate of the Ministry of Defense. In the same chapter the number of candidates for the award in universities will be announced. various types and types of troops. This is necessary to ensure that financial incentives are fairly distributed among all teachers, and this practice eliminates lobbying of individual army and navy educational institutions.

Let us remind you that this is not the first financial preference provided for those who train professional personnel for Russian army. Exactly two years ago, when a law on new pay for military personnel came into force in Russia (salaries in the army were raised several times), the Minister of Defense issued an order on additional payments to holders of academic titles. Monthly payments to military assistant professors and professors then increased by 40-60 percent of their official salary. And candidates and doctors of science began to receive an additional 3 and 7 thousand rubles, respectively.

At the same time, the army introduced material incentives for the best students at Defense Ministry universities. In particular, officers of the Military Academy of the General Staff who performed well in their studies were given a salary increase in the amount of 60 percent of their official salary.