Regulations on remuneration: how to draw up, sample. Drawing up and sample regulations on remuneration of employees

Each employer draws up a wage regulation (a sample for 2019 will be in our article) to establish specific internal rules. They reflect the days the money was issued, as well as many other nuances. We'll tell you what you need to know about this document and its contents.

How to accept

This type of document, such as the provision on remuneration and material incentives, contributes to the competent organization of payments to staff. Some employers call it differently - the provision on remuneration and bonuses for employees. But there is no fundamental difference. This is the same act in which we're talking about and about bonuses.

It is important to note that each employer draws up regulations on wages and bonuses only once. Then he can make any changes to it if necessary. These may include minor edits to the positions described in this document.

In addition, if the enterprise has a trade union, then its opinion must be taken into account when revising any wage rules or introducing new ones.

First, the provision in question must be approved by a separate order of the head. And then keep in mind: each applicant, before signing an agreement with him, must be familiarized with the provisions on remuneration of employees.

In addition, every time you make any changes to this document, you must notify your subordinates in writing that amendments have been made. Informing your staff about this is very important.

Why is it important to accept

In practice, the provisions on wages and material incentives play the following role:

• regulatory authorities will not be able to make claims if the main issues of remuneration are spelled out in the regulations;
• easier to monitor compliance accepted rules for labor benefits;
• gives management the opportunity to be open with their subordinates: they will know when and how payments will be made, and therefore they are confident in their superiors.

In addition, one cannot fail to note the importance of the provisions on wages and bonuses for taxation. It will significantly simplify such a task as explaining the documentary exposure of certain payments within the framework of remuneration.

Model document

Single and/or mandatory sample There are no provisions on wages and bonuses, so each enterprise chooses for itself what and how to write in this document.

An employer can quite easily develop its own version of such an internal act. There are many options and samples for drafting regulations, but none of them have been officially approved. Therefore, you can generate your own document. At mandatory condition that it will not contradict the requirements of the 2017 labor legislation.

Whom will it bypass?

On January 1, 2017, some changes to the Labor Code came into force. Thanks to these amendments, small (micro) enterprises now have the opportunity to make a choice - to completely or partially abandon internal labor regulations. Including the 2019 salary regulations. Although it regulates the rules for issuing money to staff.

Thus, microfirms can completely refuse the provision in question, which will replace the standard employment contract.

What to include

Very often, in addition to the salary issue, the provisions on remuneration of workers stipulate:

• types of bonuses (including bonuses for a week, month, year, for the results of work performed);
• bonus indicators (those rules and conditions under which employees can receive additional financial bonuses);
• the amount of bonuses and allowances (for example, in percentage or fixed).

The essence of the order approving the regulations on remuneration (a sample for 2019 will be in our article) is to bring the internal rules of remuneration, accrual of money to legal and clear functioning, and establish the start date for their validity. For correct design of this order It’s better to have a current example of it in front of you. We will now complete this task.

How to approve

The corresponding rules at the legislative level are clearly regulated by the Labor Code of the Russian Federation. Each enterprise may have its own procedure for calculating wages, but in compliance with all the norms of the Labor Code of the Russian Federation. The fundamental document may be an order or instruction.

The wage regulations adopted locally by an individual employer, as a general rule, begin to apply from the date indicated in the order approving the wage regulations of the 2019 model. However, if the start date is specified in the regulation itself, then, according to Part 7 of Article 12 of the Labor Code of the Russian Federation, this document begins to work precisely from this date.

The regulations on remuneration, according to the Labor Code of the Russian Federation (Part 4 of Article 13 and Part 2 of Article 22), are the same in each organization and apply to all personnel equally, regardless of the place and nature of the work.

The information specified in the provision in question is of a local normative nature. Which means that it must be communicated to absolutely all employees. Each manager must familiarize all subordinates with the regulations on remuneration against personal signature.

Familiarization sheet with the Regulations on remuneration at Guru LLC

It is important that everyone hired for a position is familiarized with the regulations on remuneration against signature before concluding an employment contract with him. This is required by Part 3 of Article 68 of the Labor Code of the Russian Federation.

In the future, when any changes are made to the salary regulations, employees are only familiarized with them. For this purpose, appropriate orders are prepared that contain information on changes. They are also given to each employee against signature.

Please note that since 2017, micro-enterprises may not separately approve the regulations on remuneration if standard labor contracts have been concluded with employees, which already include all the basic rules of remuneration.

Content order approving the salary regulations of the 2019 sample

A competent order approving the wage regulations must include the following items:

Regulations on remuneration of employees - sample 2018-2019 can be found on our website. And from this article you will learn about who will need to draw up this document and in what form it is drawn up.

Is it possible not to draw up a wage regulation and can they be punished for this?

Regulations on remuneration — this is one of the employer’s internal documents. It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and rewards for employees in the organization.

This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.

Find out whether the employer is obliged to pay a bonus by following the link.

Given these advantages of the provision, taxpayers in most cases spare no time and effort in developing it.

You can do without such a document only in one case - if all the terms of remuneration are described in employment contracts with employees or in a collective agreement, or all employees of the company work under conditions that exclude any deviations from the usual (do not work overtime, at night and on holidays ). In this case, there is no need to draw up a separate provision.

The legislation of our country does not contain an unconditional requirement to develop and apply wage regulations for each employer. There are no requirements for the form, type and content of this document. Therefore for free form provisions or its absence as a separate document, no punishment will follow.

Regulations on remuneration and bonuses for employees: is it necessary to combine

Since the legal requirements for this issue does not exist, in different companies you can find a variety of options for drawing up internal documents related to the calculation and payment of wages to employees.

For example, the regulations on remuneration are drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulations on bonuses. It is possible to provide for other salary provisions: on wage indexing, summarized recording of working hours, etc.

Some employers are limited to approving only one document - a collective agreement, which stipulates all the necessary aspects of the salary policy.

The decision on whether to prescribe all the necessary salary nuances in one document or formalize each significant issue in separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single provision, it is necessary to spell out all the nuances in this document as scrupulously as possible.

Read about what bonuses and remunerations may be for employees in the article “What types of bonuses and employee benefits are there?” .

Main sections of the regulations on remuneration and bonuses for employees

The regulations on wages and bonuses for employees may include, for example, the following sections:

• general terms and definitions;
• description of the company's current remuneration system;
• terms and forms of salary payment;
• employer's liability for delayed wages;
• duration of the provision;
• “Additional payments” table;
• “Compensation” table;
• table "Allowances";
• “Premiums” table;
• table “Other employee benefits”.

The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the basic concepts and terms used in the provision is given, so that any employee, when reading it, would not have difficulty understanding the contents of the document. The same section indicates who this provision applies to (employees under an employment contract, part-time workers, etc.).

The second section is devoted to a description of the wage system (WRS) adopted by the employer (time-based, piece-rate, etc.). If different SOTs are provided for different categories of workers and employees, a description of all applicable systems is given.

The section intended to describe the terms and forms of salary payment indicates the dates for the payment to employees of their earned remuneration (advance payment and final payment). You cannot limit yourself to a one-time payment of salary income.

However, paying wages more than 2 times a month will not violate any norms. Read more about this in the material “Salaries can be paid more than twice a month” .

The same section reveals the form of remuneration: in cash through the cash register or by transfer to bank cards employees, as well as the percentage of possible payment of part of salary income in kind.

A separate paragraph reflects information related to the employer’s responsibility for delayed wages.

IMPORTANT! The employer's financial liability for delayed wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which sets the minimum interest rate (not lower than 1/150 of the refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay).

The regulations may establish an increased amount of compensation.

The main text part of the provision ends with a final section, which indicates the period of its validity and other necessary conditions.

Tabular part of the position

In the structure of the position from the example considered, all additional payments, compensations and bonuses are placed in separate tabular sections. This is not necessary - the text form of presentation can also be used. In this case, this method of structuring information was used for the purpose of clarity and ease of perception.

Read about what payments form the remuneration system in the article "St. 135 Labor Code of the Russian Federation: questions and answers" .

The “Additional payments” table contains a list of those salary supplements that are applied by the employer. For example, these could be additional payments related to overtime work, for night work or employee work on a holiday and other additional payments.

For each type of additional payment, the corresponding interest rates. For example, for night work the surcharge is 40% of the hourly rate (for hourly workers). The necessary explanatory data is indicated in a separate column of the table (it may be called “Note”). For example, for additional payment for night work, this column shows the period considered night: from 22:00 to 6:00.

The structure of the “Compensation” table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented with the corresponding amount or calculation algorithm.

The “Additions” table is present in the regulation only if the employer has this type of monetary supplement to the salary. An example is the bonus for length of service. In this case, it is necessary to explain in detail for what period what amount of the premium is due. For example, for work experience from 4 to 7 years, the salary increase will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The remaining tables are filled in the same way.

You can see a sample of the regulations on wages and bonuses for employees - 2018 on our website.

Is it necessary to review the wage regulations every year?

The wage regulations can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity period of such a document.

The need for an annual review of the regulations may arise in cases where the employer is developing new types of activities involving workers of various professions, for which a revision or addition of existing SOT and incentive payments is necessary, or working conditions change.

The employer and employees are interested in keeping their internal local acts up to date and must promptly initiate their revision, including the provisions under consideration.

We'll tell you what to indicate in the order approving the wage regulations.

What nuances are provided for in the provision for piecework wages?

Piece wages are one of the forms of remuneration in which the amount earned depends on the number of units of product produced by the employee or the amount of work performed. This takes into account the quality of the work performed, the complexity of execution and working conditions.

There are several types of piecework wages:

• simple;
• piecework-bonus;
• chord.

It is based on piece rates, and other salary supplements (for example, a bonus for absence of defects) are set as a fixed amount or as a percentage of the amount earned.

Depending on the types of piecework wages used, the regulations provide for the specifics of calculating and paying wages, taking into account all the nuances of a given SOT for a particular employer.

Read more about the piecework-bonus payment system in the material “The piecework-bonus wage system is...” .

Results

Regulations on wages are necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend to the tax authorities the validity of reducing the tax base for income tax or the simplified tax system for various salary payments. And employees will be confident that they will not be deceived when calculating wages and they will be able to receive legal bonuses and compensation (including through legal proceedings).

This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The provision may be revised as necessary or remain in effect indefinitely.

Regulations on remuneration of workers- sample 2017-2018years discussed in this article is a local regulatory act that every employer needs to develop. With the help of the provision, the motivation of workers to work increases and a material interest in improving its results is formed.

Regulatory regulation of the provisions on remuneration and bonuses for employees - 2017-2018

The main purpose for which the Regulations on remuneration and bonuses for employees (hereinafter referred to as the Regulations) is created is to reflect the mechanisms in accordance with which wages are calculated and paid at the enterprise.

The regulations are developed by the employer taking into account the specifics economic activity, financial capabilities and staff of the company. This document cannot contradict the Constitution of the Russian Federation, labor legislation and other regulations regulating wage issues.

For example, when a remuneration system is established in municipal and state institutions, one of the regulatory documents is the Unified Recommendations. They are approved by the Russian tripartite commission in the form of a decision, documented in a protocol and signed by representatives of the parties - the Government of the Russian Federation, the All-Russian Association of Trade Unions and the All-Russian Association of Employers (in 2017, recommendations are in force, adopted by decision from 25.12. 2015, protocol No. 12).

This document often serves as a guideline for drawing up regulations at enterprises of various organizational and legal forms.

The main source of legal regulation of the Regulations in the organization is Art. 135 Labor Code of the Russian Federation. However, in order to prescribe the optimal conditions establishing this type of relationship, it is necessary to take into account and take into account other regulatory documents, namely:

• Provisions set out in the program for improving wages for 2012-2018 (approved by Order of the Government of the Russian Federation dated November 26, 2012 No. 2190-r).
• Unified tariff and qualification reference book (works, professions).
• Sample provisions on remuneration. Approved by the ministry to which the employing organization is subordinate. For example, for cultural institutions this provision was approved by order of the Ministry of Culture of the Russian Federation dated August 28, 2008 No. 64.
• Law "On minimum size wages" dated June 19, 2000 No. 82-FZ, etc.

The main functions of the wage regulations and the scope of its legal regulation

To understand the meaning of the document, it is necessary to determine the scope of its legal regulation. The provision contains rules governing a specific aspect of individual or collective labor relations, and therefore refers to local regulations.

The main function of such acts is a source of information for employees of the organization about the procedure and rules for calculating and paying wages. Having a limited scope, such acts specify legal acts, taking into account the characteristics and working conditions at a particular enterprise. In other words, this document regulates relations within one enterprise.

Based on the provisions of Part 1 of Art. 135 and art. 372 of the Labor Code of the Russian Federation The Regulations are drawn up taking into account the opinions of the representative bodies of the enterprise’s employees, as well as trade unions.

What should be the form and validity period of the document?

The regulation does not have a standard form, so each enterprise forms it independently, establishing and thinking through its own structure and remuneration algorithms - taking into account regional and industry specifics, but within the framework of federal legislative norms.

By general rules labor relations Regulations from the moment of its publication at the enterprise become mandatory for execution by both the employer and employees.

The validity period of the Regulation is determined by the employer. As a rule, the document is valid indefinitely and is subject to adjustment in cases where:

• the enterprise plans to open new types of activities that will require the involvement of specialists from various professions;
• working conditions for existing company employees are changing.

Both employers and employees can initiate the maintenance of the current state of local acts.

The provision may exist in the form of an annex to the employment contract or adopted as an independent regulatory act.

Legal requirements for document structure

The law does not establish unified requirements regarding the structure of the Regulations. The recommended structure of the Regulations includes several sections.

General provisions

This section provides the terminology used in the Regulations and its interpretation. Revealed general principles actions of the Regulations. References are given to regulations governing labor legislation, on the basis of which the remuneration system established by the Regulations was developed. Other general issues are also discussed.

The procedure for remuneration and conditions for making payments

This section is the main one. In it, the employer describes the payment system for each category of its employees: official salaries and tariff rates, as well as the grounds on which they may be revised.

Additional payments, allowances and other compensation payments

The issue of additional payments is regulated in sufficient detail by the Labor Code, therefore, as a rule, drawing up this section does not cause any particular difficulties. It must contain information about the order in which additional and compensation payments, for example, night workers, part-time workers, etc.

Bonuses and incentive payments

The use of incentive payments depends on the financial situation of the company. The employer has every right establish any policy for rewarding its employees. In particular, you can encourage employees to:

• for skill and professionalism;
• for obtaining an academic degree;
• for advanced training, etc.

Bonuses can be either systematic or one-time. The award of the bonus depends on the employee’s performance.

To avoid in the future conflict situations which may lead to labor disputes, the possibility of assigning a bonus based on the subjective assessment of the manager should be excluded. Situations in which an employee is subject to bonuses, the size of bonuses, as well as their frequency should be specified in the local act of the enterprise.

When developing this section, attention should be paid to clarity and unambiguous wording in order to avoid conflict with employees.

Employer's liability

The Regulations should stipulate the employer's liability in case of violation of laws relating to remuneration. In particular, it is possible to include in this section a rule establishing increased amounts of compensation for late payment of wages compared to the standards provided for by the Labor Code.

Final provisions.

This section should contain information about the entry into force of the Regulations, the procedure for amending and supplementing it, the place where the document is stored, and information about the persons responsible for its storage. This section also includes questions that were not included in previous sections.

Important: the given list of sections of the Regulations may be supplemented and modified by the employer. For example, sections on financial assistance and salary indexation can be added.

Issuance of an order approving the wage regulations

The developed layout of the Regulations is agreed upon with the heads of the HR department and the financial department (chief accountant). Provisions of Art. 162 of the Labor Code of the Russian Federation requires that this document be coordinated with a trade union if it has been created at the enterprise.

After approval of the Regulations with the financial and HR department an order is issued approving the wage regulations signed by the first head of the organization.

In accordance with the requirements of Art. 22 of the Labor Code of the Russian Federation, each employee must be familiar with the contents of the Regulations upon signature.

Typical mistakes when drawing up regulations

Based on the analysis of sample regulations on remuneration and bonuses for employees adopted by some companies in 2017, we can identify the main mistakes that employers make when drafting them.

To the most typical mistakes refers to ignoring the requirements of Art. 136 Labor Code of the Russian Federation. According to the provisions of this norm, local acts of the enterprise must necessarily contain information about the date of payment of wages at the enterprise. However, in practice this requirement is often not met.

In addition, the provisions of this norm contain a requirement to pay wages twice a month. Even if the employee expresses a desire to receive a salary once a month, the employer does not have the right to do this, since a one-time payment of salary will violate the requirement of labor legislation regulating the frequency of its payment.

Please note: it is unlawful to provide for any penalties for improper performance of duties by an employee in the Regulations. Labor legislation provides in this case only disciplinary liability.

The employee can be reprimanded or reprimanded, as well as fired. It is also permissible to provide in the Regulations conditions that allow not to assign a bonus to an employee or to reduce its size for certain disciplinary offenses. Prove non-performance labor responsibilities necessary with references to written documents with which the employee is familiarized with signature (employment contract, internal work schedule, job description).

If the Regulations on the remuneration of workers of the 2017-2018 model contain the above violations, they must be excluded.

Thus, the Regulations on remuneration and bonuses are useful for both employers and employees.

With its help, it is much easier for employers to justify to the tax authorities the inclusion of various salary payments in expenses. In accordance with the requirements of Art. 225 of the Tax Code of the Russian Federation, companies are allowed to include in costs labor costs, including incentives and bonus payments established at the enterprise by local regulations. The provision allows you to combine in one document all the rules and conditions in accordance with which employees are paid.

Thanks to the Regulations, employees acquire additional guarantees of timely payment of established compensations and allowances, which, if necessary, can be claimed on its basis in court.

Regulations on remuneration are an internal regulatory act of an organization, which specifies full information By wages. We'll tell you how to compose it.

The regulations on remuneration and material incentives are an internal document of the organization. It sets out the main characteristics of employee remuneration:

• payroll system;
• methods of material incentives;
• types of awards;
• due deductions;
• justification for accounting for salary costs in tax expenses;
• special conditions.

In other words, this document regulates how workers in a particular organization are paid.

Is the document required?

The law does not establish the obligation to draw up a Regulation on remuneration. However, at the first tax audit, the employer understands its importance.

It is this document, if it exists, that makes it possible to prove the legality of reducing the tax base for income tax or the simplified tax system. And any institution is interested in this action.

From the employee's point of view, the presence of such information makes the salary and reward system more transparent. This ensures the organization’s attractiveness as an employer and prevents staff shortages.

Is it possible to do without a position?

There is no penalty for the absence of a Regulation on remuneration at an enterprise or its arbitrary form. The advantages of having it at the enterprise are obvious, but in some cases its development may be unnecessary:

• if all working conditions are fixed in employment contract or collective agreement;
• if all employees work under normal conditions and the possibility of deviations from working conditions is excluded (no one can ever be involved in work on holidays, weekends, or at night).

How the 2019 wage regulations are introduced

The development of local regulations is carried out by management. However, the executive body alone does not have the right to adopt the Regulations on remuneration. In accordance with Article 135 of the Labor Code of the Russian Federation, any internal regulatory documentation affecting wages must be approved by the trade union.

If there is no such body in the company, then there is no need for its approval.

When a compromise is reached, the leader issues an order. In it he reflects:

• the fact of approval of the document, its name - Regulations on remuneration;
• the need to familiarize all employees with it (in accordance with Article 22 of the Labor Code of the Russian Federation);
• the obligation to familiarize newly hired employees with it before signing the contract (in accordance with Article 68 of the Labor Code of the Russian Federation);
• responsible;
• control over execution.

From the date specified in the order, the Regulations on remuneration come into force. It is signed either by the manager (for example, the general director) or by a person with the appropriate authority. As a rule, the right to sign instead of the manager is granted by proxy. This means you should make sure that the latter is valid at the time of signing.

It is mandatory for all employees to familiarize themselves, against signature, with the Regulations on Remuneration, whether newly introduced or already existing at the enterprise. There are several ways to do this correctly:

• draw up a special familiarization sheet, under which all employees will sign;
• create a special journal to record the fact of familiarization with internal regulations and make appropriate entries with the signatures of employees in it;
• For newly hired employees, the fact of familiarization may be indicated in the employment contract.

Sample regulations on wages in 2019 in an LLC

Typically, the number of points depends on the number of payment systems used, additional payments and other specifics of a particular organization. Sometimes consideration of individual issues is included in separate sections (for example, “Payment systems” are not considered in “ General provisions", but separately from them, as a separate part).

Thus, the approximate provision for remuneration of education workers in 2019 will be much more extensive than for trading company. A teacher's salary is a complex system, and all its components should be described in detail.

The legislation does not contain a strict form for this case. Typically the document includes the following sections:

1. General provisions. Here you need to indicate how remuneration occurs, how wages are calculated, how its size is regulated, how the salary is determined, and what its amount depends on. Also in the General Provisions it is worth considering the following important questions, as working hours standards, existing rates, currency of payments, deductions.
2. Additional payments. This section contains the procedure for assigning additional payments, their types, possible and maximum amounts.
3. Bonuses for successful work and effective performance of duties. Here you should describe when and in what amount the manager undertakes to pay bonuses, the grounds for incentives, and nuances for different categories of employees. If the enterprise has a separate document regulating bonus issues, it is enough to refer to it.
4. Compensation.
5. Allowances.
6. Amount and cases of payment of financial assistance.
7. The procedure for indexation or actual salary content, which, according to the Labor Code of the Russian Federation, is an obligation and not a right of the employer. Moreover, the development of a local regulatory act on the procedure for increasing the real content of earnings is also mandatory, in accordance with judicial practice and explanations of Rostrud. Indexing methods can be used in different ways. Traditionally, a certain exact coefficient is used, but it is also possible to approve the use of any other method, for example, taking into account the financial results of the enterprise. Legislator in Art. 134 Labor Code of the Russian Federation obliges the employer to ensure an increase in earnings in the event of changes in consumer prices. Thus, there is no direct dependence on the inflation rate.
8. Other payments. Usually severance pay is mentioned here.
9. Employer's responsibility. This refers to the protection of worker rights in the event of delay or non-payment of wages.

You can add additional items if desired. If you decide to download a free sample salary regulation 2019, you should carefully double-check it for compliance with the procedures of your organization. A sample salary clause can be reworked

For example, in some places there are allowances, and in others there are not. Some set a limit on the total amount of additional payments, others do not limit them.

Types of cash incentives

The wage regulations include an important section on monetary incentives for employees. It must indicate all current types of compensation and allowances with a specific indication of their amounts and payment procedure (in which cases they are applied and in what amount). The reward system may include the provision of free trips, tickets, etc. These items can also be included in the document. In the “Financial Assistance” section you need to indicate full list cases when the administration provides financial support to its employees. This list usually includes: birth of a child, loss close relative, marriage. We can also talk about the case of individual assistance based on specific circumstances.

It is necessary to indicate the specific amount of financial assistance or the method for determining it. For example, the director establishes it by his own decision in a separate order based on the submission of the employee’s immediate supervisor. Also in this paragraph you can separately indicate whether the amounts of financial assistance will be taken into account when calculating average earnings.

Changes and storage

All changes are made by order of management. It is drawn up according to the same rules as in the case of approval. You must indicate the following information:

• the name and effective date of the document to which adjustments are made;
• list of items to be changed;
• new formulations;
• the duty to familiarize employees with innovations;
• responsible.

If changes affect the salary amount, then each employee must be notified about them personally. Notifications are sent 2 months in advance.

Although we are talking about internal normative act, its shelf life is strictly regulated. According to Order of the Ministry of Culture No. 55 dated August 25, 2010, the Regulations on remuneration belong to category No. 4 - documents related to accounting and reporting, and not labor relations as it seems at first glance. The organization is obliged to store it for five years after replacing it with a new one.