Supplementary Remuneration

Monetary payments in addition to the basic salary, paid to an employee depending on additional working conditions, achieved results, or the specific nature of the work performed. They are regulated by the Labour Code and the Ordinance on the Structure and Organisation of Salaries. Supplementary remuneration may be: compulsory, as provided for in legislation (for night and overtime work, work under hazardous conditions, work on weekends and public holidays, temporary substitution of an absent employee); and at the employer’s discretion, provided for in internal rules or a collective labour agreement (for achieved results or high-quality work, bonuses and incentives, length of service and professional experience, social benefits). Supplementary remuneration is reflected in the employment contract or internal rules and is subject to taxation and social insurance contributions as employment income.