According to Art. 98 Labor Code, the remuneration of employees of institutions and organizations funded by the budget, is made on the basis of laws and other normative legal acts of Ukraine, general, sectoral, regional agreements, collective agreements, within the limits of budgetary appropriations and extra-budgetary income. Thus, according to Art. 15 of the Law of Ukraine "On remuneration", self-financing enterprises (including municipal) independently set in the collective agreement the conditions and amounts of remuneration of employees with observance of norms and guarantees stipulated by the legislation, general, sectoral (interbranch) and territorial agreements.

At the same time, Art. 7 of the Law of Ukraine "On Collective Agreements" stipulates that the content of the collective agreement is determined by the parties within their competence, in particular as regards remuneration, establishment of form, system, wages (salaries, tariff rates) and other types of remuneration (payments, premiums, bonuses, etc.). According to Art. 8 of the aforementioned Law, industry norms, in particular, regarding the establishment for industry (sub-sectors) of the minimum amounts of surcharges and allowances, taking into account the specifics, working conditions of individual groups and categories of employees, are governed by an agreement at the sectoral level.

Therefore, the conditions of establishment and the size of the surcharges and allowances of the enterprise are determined directly in the collective agreement.

Please note that when determining in the collective agreement the list of occupations (positions) that will be calculated and paid for the intensity of labor, the results of the professional activity of these workers should be taken into account. The use of surcharges and allowances and their size are determined by the economic feasibility and financial capacity of the enterprise.