The most important rule of working in an enterprise is the establishment of a clear remuneration system.

This is a guarantee of honesty and integrity of the organization, a guarantee of payment of wages and the absence of violation of deadlines.

What is a remuneration system and what types does it come in? How to choose the right accrual procedure for your company wages?

Types of tariff system:

In turn, time-based and piecework include their own varieties.

Types of non-tariff form:

• contractual;
• commission.

What systems exist, see the table with Classification:

There is also new form , based on .

Which form is predominantly used?

The main and most common types of forms of remuneration are time-based and piece-rate; they are the ones most often found in organizations.

Time characteristic

The time-based system means payment to employees for the hours they actually worked. Salary amounts must be specified in special documentation. This remuneration system implies a person’s standard schedule, where he works five days a week, eight hours a day.

If a person has completed an important project or worked overtime, the size of the fixed salary may increase. Here, the results are influenced not only by the number of hours an employee works, but also by the efficiency of his work. The important thing here is that the payment system makes it possible not to get confused in the data, because they are all written down in the main documents.

Description of piecework

Many companies opt for this option. The amount of the salary that the employee will receive directly depends on the productivity of his work and on the quantity of manufactured products.

This type of remuneration is indispensable if the employer is interested in the speed at which people complete the tasks assigned to them.

A subtype of this type is the piecework-bonus wage system. It includes two parts that depend on each other.

The worker receives not only money for the quantity of products he produces, but also a percentage of the total production volume.

Piece-progressive payment is another common option. Here it is appropriate to establish standards, by fulfilling which you can receive a certain salary. The employer can increase wages even if the person has exceeded the established plan.

What to look for when choosing?

Labor legislation determines the rules and requirements relating to this point. But how can the owner of an organization choose the appropriate option?

To correctly establish a time-based wage system, a simple agreement is sufficient. It records the number of hours that a person has worked. Then you can calculate the salary, which is recorded in the relevant papers.

In the case of a piecework wage system, different rules apply. Here the employer must rely on a piece work order. It indicates the list of works, the deadline for their completion and composition. You also need to indicate the production conditions, the actual and full scope of work performed, costs and prices. The reverse side of such an outfit is supplemented by a report card, which records the time worked.

All principles of work conditions are additionally specified in the route sheet. This document also contains information on recording work performed, as well as other important data.

Some industries require unified forms of documents that make it possible to keep track of production:

• track sheets for cars;
• reports on the use of special equipment for construction;
• For the agro-industrial complex, reports on all types of work done will be needed.

These are the main documents that establish and define the remuneration system, which are accepted by the enterprise.

If an employer ignores the rules prescribed in the Labor Code of the Russian Federation, then he will be held accountable by law, since such actions are punishable.

Advantages and disadvantages

Each species has strong and weak sides. Let's look at this issue in more detail.

All the points described above directly affect the final choice of the remuneration system. This can improve efficiency production processes, receiving quality products. The results of the work of specialists who know their rights will be of higher quality.

conclusions

Businesses must establish a system that suits their line of business. Owners of the organization can choose its type, since different situations have different rules. It is necessary to carefully study the features of various options so that the work process is more efficient.

It's fast and free!

A person, working for hire, not least thinks about getting as much as possible. Many are happy to put extra effort into this - provided that the company sets down simple and transparent criteria for how labor compensation can be increased. Through what schemes can a company determine the principles for calculating employee salaries? How should company management choose the most optimal one?

Determination of remuneration

Before exploring the types of remuneration accepted in the Russian Federation and world practice, we will examine the essence of this concept. What are the main theoretical concepts Are questions regarding this aspect common among Russian researchers? In accordance with the popular definition, remuneration should be understood as relations that are associated with determining the scheme of settlements between the employer and the employee, as well as ensuring its legality. Some researchers distinguish the term in question from wages- remuneration of the employee for work in accordance with his qualifications, the complexity of the duties performed and the conditions for carrying out the activity. Salary in this case is understood as a component of remuneration. But in a number of interpretations the two terms in question are identified.

Combined method

Of course you can combine different kinds payment At the same time, they should suit employees from the point of view that a person will have the opportunity, on the one hand, to control his earnings, on the other hand, he will be confident in the stability of the amount labor compensation. It is also desirable that the terms of payment for a particular specialist do not differ from those stated in the contract between the organization and another employee in a similar position. In some cases, it is possible for employees of some departments to know what types of remuneration are practiced in other departments of the company - perhaps they will determine them as more optimal for themselves and move to work there. This will allow the company to increase labor productivity through proper distribution of human resources - people will engage in the activities that they like best.

The legislation of the Russian Federation does not limit enterprises (with the exception of state-owned ones - they must, as we noted above, bring internal compensation schemes for employees in accordance with legislative criteria) in choosing one or another labor compensation scheme or in using their combinations. It is quite possible that wages are determined on the basis of time-based and piece-rate indicators simultaneously - in which a person, on the one hand, receives a fixed salary, and on the other, additional payments in the event, relatively speaking, of achieving more high performance on the release of goods relative to those prescribed in the standards.

The remuneration system at the enterprise must be competitive - otherwise specialists may begin to move to other companies with, in their opinion, fairer principles for calculating compensation. The scheme introduced in the company should, at the same time, contribute to the interest of employees in increasing work efficiency and in improving their approaches to its implementation. If a person receives a large guaranteed salary, his motivation to work actively may decrease. But, as we noted above, the enterprise must ensure that the employee receives stable compensation.

Types of remuneration

Remuneration has two types:

• Basic salary. Accrued to the employee depending on the time worked, the quantity and quality of work performed, the tariff rate or salaries, payment at piece rates, bonus payments, additional payments for special conditions work (night work, foreman bonuses, compensation for downtime not due to the employee’s fault, etc.);
• Additional salary includes payments for unworked time, which are regulated at the legislative level (payment for vacations, breaks for nursing mothers, preferential work time for minors, payment for unused vacation, etc.)

Forms of remuneration

Exists two forms of remuneration: time-based And piecework, which in turn are divided into several forms.

Time-based form of remuneration.

• Simple time payment. This type payment is made for a certain amount of unworked time and does not depend on the quantitative characteristics of the work. It is calculated by multiplying the hourly or daily rate by the number of hours or days worked. If the employee has a salary, then wages are calculated based on the time worked based on the monthly salary.
• Time-based bonus wages. This form of payment implies that the premium specified in the time payment is added to the time payment calculations. labor agreement with the employee or enshrined in other internal documents of the organization.

1. Piece wages.

   • Direct piecework wages. Carried out on the basis of established piece rates per unit of products or work produced by the employee. This form of remuneration also takes into account the qualifications of the employee.
   • Piece-bonus form of remuneration. Provides for the accrual of bonuses for exceeding the production plan or achieving certain quality indicators of the work performed
   • Piece-progressive form of remuneration. The essence of this form of remuneration is to increase payment for the production of products or work in excess of the established norm.

   • Indirect piecework form of remuneration. Produced for workers in auxiliary production as a percentage of the wages of workers in main production (adjusters, assemblers, assistant foremen, etc.).

     In practice it is often used mixed forms of remuneration. This applies, first of all, to workers combining several positions at one enterprise.

     Accordal remuneration. It is used to calculate payment for a set of works or the production of a certain volume of products or work, and not for a specific production operation.

Pay systems

Exists three main remuneration systems:

• tariff;
• tariff-free;
• mixed.

Tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated.

The tariff system of remuneration consists of several elements (Fig. 1):

Figure 1. Elements of the tariff system of remuneration

Tariff-free wage system implies non-use of guaranteed tariff rates And official salaries. With a non-tariff wage system, an employee’s salary depends on the final results of the work of the entire division of the organization and represents a share in the wage fund earned by the entire team. The share of an individual employee's salary is determined based on the employee's qualifications and labor participation.

The use of a tariff-free system is advisable if it is possible to take into account the labor results of each employee. This system has a positive effect on the overall interest of the team and each employee individually.

Salary calculation procedure

The procedure for calculating wages is regulated at the legislative level, primarily by the Labor Code of the Russian Federation.

In each organization, the procedure for calculating wages is regulated on the basis of internal local acts of the organization.

• wage regulations;
• staffing schedule;
• The order of acceptance to work;
• employment contract;
• time sheet;
• order of encouragement, etc.

To avoid violations of workers' rights, it is necessary to adhere to clear rules for the calculation and payment of wages.

The employee's monthly salary must be equal to or higher than the currently established minimum wage, taking into account the regional coefficient.

To correctly calculate wages, it is necessary to take into account the methods of remuneration accepted in the organization for each position, all types of penalties and incentives, tax deductions and various social allowances.

For the month worked, the employer is obliged to issue pay slips to employees, which indicate:

• the amount of accrued wages;
• allowances;
• bonuses;
• required deductions;
• withheld personal income tax;
• the amount of the advance paid;
• the balance of debt owed by the enterprise.

Note 1

Thus, payroll includes many aspects of the internal remuneration procedure and legal requirements.

The Labor Code of the Russian Federation in Article 129 synonymizes the concepts of “remuneration” and “wages” and defines them as a set of three elements:

However, it is worth considering that not all components are required to be paid to the employee.

Monthly earnings cannot be lower than the level established by the Government, and includes allowances for the complexity of the work and special conditions (work on weekends, etc.). But incentives remain at the discretion of the employer and are awarded only if the employee has done his job well, in the opinion of the employer.

As a result, it turns out that the concept of remuneration is broader than the concept of wages, because is a list of all the elements from which the wages of a particular employee are subsequently collected.

Each employer decides independently how to pay wages, taking into account the minimum provisions of the Labor Code.

Art. Art. 23 and 132 of the Labor Code establish the impossibility of discrimination against workers with equal qualifications, output and quality of work. This means that you cannot set different pay for the same work.

Accordingly, the employer must apply uniform parameters when setting wages. A variation of such parameters represents a remuneration system. It must be based on legal norms and not worsen the employee’s position in comparison with them.

Forms of remuneration

Do not confuse the concepts of “payment system” and “form of payment” - they are not identical, although in the literature they replace each other.

A system is a set of rules for remuneration. Form is one of these rules.

Art. 131 of the Labor Code of the Russian Federation establishes two forms in which labor can be paid:

1. Cash - made in rubles.
2. Non-monetary - natural - paid in any material or immaterial form not prohibited by law. The size of the natural part is no more than 15% of the person’s entire salary.

Pay systems

Remuneration system– this is a documented “instruction” on how to accrue salary employee for a specific period worked, containing a complete list of parameters for the accrual and deduction of funds.

Employer depending on the nature economic activity through wages can increase output and/or reduce costs. To do this, you need to choose rational remuneration systems.

There are 3 main systems, divided into many types. For clarity, they are all presented in the table below.

Tariff system of remuneration

Tariff SOT is the most common, used by both government agencies and commercial organizations. It is based on the ranking of employee salaries depending on their qualifications, work experience, acquired skills, output, conditions and nature of work. IN government institutions The Unified Tariff Schedule applies. In commercial ones - documents similar to it, approved taking into account the opinion of the trade union body.

Tariffing is regulated by law for many industries. For example, for employees in the education sector, an individual tariff SOT has been established in accordance with Government Decree No. 583 dated 05.08.2008.

There are two types of tariff systems: piecework and time-based.

Time-based form of remuneration

Time-based SOT is used at those enterprises where there is no need or opportunity to normalize production. Employees' job functions do not include the production of goods or services, so it is optimal to pay wages for time, and not for the amount of work. Almost all administrative and economic personnel “sit” on this COT. Payment will be made based on the employee’s qualifications and actual time worked in the accounting period.

Peculiarities of salary calculation for different types of time-based wages

When idle Time-based SOT is paid for the time worked in the period. Periods can be recognized as: hours, days, months and variations of these periods.

At premium– a bonus for the quality of work is added to the salary for the time, calculated as a percentage of the salary at the rate. The bonus may be one-time or applied on an ongoing basis.

With salary– the employee has the right to count on a monthly salary in the amount as established in the employment contract. Upon achieving a certain qualification (determined subjectively by the employer), the salary may be increased.

Piece wage system

Piece work is used by organizations that provide services, perform work, or produce goods. Their profit directly depends on the speed of their employees’ work, so it is profitable to pay not per unit of time, but per unit of output. The payment formula is as follows: as much as you did, you received as much. The quantity of the product is multiplied by the unit price (piece rate). Such SOT encourages employees to constantly improve their output and quality of work. The second indicator is no less important, because Salaries are calculated based on the results of the period strictly after analyzing the work. Those. if Petrov produces 200 parts, of which 100 are unusable, only 100 will be paid for.

The basis for calculating wages will be documents confirming that employees have fulfilled their personal production plan. In order to facilitate calculations and minimize errors, it is necessary to carefully consider the system for recording employee performance.

How labor is paid for different types of piecework wages

When straight- payment is made for the number of output units at the same price for each.

With progressive– the piece rate increases for each unit above the plan.

At premium– to the salary calculated according to the direct piece-rate system, a bonus is added for fulfilling the plan, compressing deadlines, absence of defects, economy of material consumption, etc.

With indirect the work of support staff is paid, the amount of payment is set as a percentage of the salary of the main employee.

With chord wages are awarded for the comprehensive implementation of the plan in general; the unit of output in this case does not play a role. There are:

• individual piecework SOT - salary for achieving one’s own indicators;
• collective - the salary of one person depends on the successful achievement of goals by the entire team. This system develops team spirit in the team.

Tariff-free wage system

The tariff-free SOP is similar to the option system in startups. There is a payroll and employees. Let’s assume 100 thousand rubles and 10 people. The employer establishes that:

• The payroll can be increased if the company’s profits rise,
• The share of each employee’s salary is 10%.

The share can rank employees by the amount of participation in work or be the same for everyone.

In the employment contract, of course, they will write down 10 thousand rubles - salary per month. It is impossible to mention % according to the Labor Code, and it is not very profitable for the company.

After the announcement of working conditions, there is no need to establish additional incentives; employees themselves will strive to increase the company’s income. This model is applicable to small, start-up companies that will not go public, but want to interest employees without having money for bonuses.

Mixed remuneration system

A mixed SOT combines tariff and non-tariff SOT - the employee has a certain salary, but in this case it directly depends on the success of his work: on the number of sales, on the quality of developments, on time worked, etc.

The more output, the higher the salary. And vice versa. The difference from the tariff is that the entire salary is reduced down to the minimum wage.

How are salaries calculated for different types of mixed labor protection?

The floating salary system involves recalculating salaries on a monthly basis based on the results of work for the previous period.

In commission calculations, an employee can count on a percentage of the company’s profit in general, or from each unit of output. This COT is very often used in insurance companies.

Salary in dealer network is very close to payment under a civil contract, but also occurs in labor law. An employee is obliged to sell a certain amount of company goods, which he purchases at his own expense. The difference between the purchase price and the selling price to third parties is the person’s wages.

Wages are the remuneration that an employee receives for performing labor responsibilities. Forms and systems of remuneration may differ not only among different employers, but also within the same organization. Wages may depend on the knowledge, qualifications of the worker, the conditions in which he works, the time required to complete the work and other reasons. The employer has the right to choose the form of remuneration at the enterprise for an individual employee, for certain categories of employees, or for the entire staff of employees. Thus, one employer may have different types of forms and remuneration systems.

Let's figure out what is meant by the concepts of remuneration system, form of remuneration, and what types they are.

Forms and systems of remuneration at the enterprise

According to labor legislation, remuneration systems, including the amounts of established official salaries, tariff rates, compensatory additional payments, bonuses (incentive nature, compensatory nature– for difficult working conditions) are established by collective labor agreements, local regulations in accordance with all requirements Labor Code and other documents that contain labor law norms.

Local regulations that establish the types and forms of remuneration in the company must be adopted by the employer with mandatory consideration of the opinion of the representative body of employees.

Let's take a closer look at the types and characteristics of remuneration systems. What is the difference? Which payment system is beneficial for an employer to use in a particular case?

Time wages

There are two main forms of remuneration: piecework and time-based remuneration. At time payment labor, the employee receives a fixed amount of remuneration for the time actually worked. The time-based system includes the standard work schedule in Russia - a five-day week with an eight-hour working day.

With this type of remuneration system, such as a time-bonus remuneration system, the salary may be higher provided that the employee showed excellent work results in the reporting period, completed an important project, etc. That is, in this case, not only the time that the employee actually worked matters, but also the results of the work that he was able to show.

Time-based wages are usually established for employees, whose work should be assessed based on the time they actually worked. These may be workers whose work is difficult to take into account, who do not directly influence the results of labor, or who are very difficult to determine the productivity of their labor.

Recently, the grading system of remuneration has been gaining popularity in Russia. What it is? Grade translated from English means “class, step.” What does this system mean? According to the grading system, employees occupying the same positions may not receive the same wages. For a certain position, a salary bracket is established - “from and to”. This allows an employee to increase their compensation for work without even changing positions. Despite certain difficulties, this remuneration system has a number of advantages: it helps to evaluate the employee’s suitability for the position held, the employee is interested in improving the quality of work and increasing wages.

The disadvantages of this system, perhaps, include a large and thorough analytical assessment that the employer will have to carry out before identifying the “subclasses” of employees and building the correct system.

Piece wages

The main forms of remuneration that are often used in organizations include piecework payment. With this type of remuneration, the employee’s earnings depend on the volume of work performed or services provided. If we talk briefly about the forms and systems of remuneration, it is worth noting that it is advisable to establish a piece-rate system of remuneration when the volume and speed of production are important to the employer.

As the table with forms of remuneration presented above shows, there are quite a few subtypes of piecework wages.

With a piece-rate-bonus labor system, a worker’s earnings consist of two parts: the first part is the volume of products produced, and the second part is the bonus, which is usually calculated as a percentage of the first part. If we talk about this type of wage and form of remuneration as piecework-progressive payment, then it is worth noting that it should be calculated in two stages. Standards are established for the fulfillment of which the employee receives a certain salary, and increased payment is also established when performing above the norms.

With indirect piecework payment, the employee’s salary depends on the results of the work of the main working personnel; the amount of work performed depends not only on the employee himself.

With a lump sum system of remuneration, an employee is paid a salary for completing a certain set of work within a specified period of time. It is logical to apply this remuneration system, for example, if seasonal or one-time work is performed, when concluding a fixed-term employment contract, during the work of a team performing a set of works that should lead to a single result. For example, building a house.

Lump-sum wages can also be simple or lump-sum-bonus. A simple chord system does not provide any additional rewards. The completed amount of work is paid to employees in a fixed amount. With a lump sum bonus system, in addition to a fixed payment, employees can receive a bonus, for example, for the quality of work performed, reduction established deadlines and so on.

The employer must remember that the wage conditions that will be determined by regulations and adopted by the enterprise cannot be worse than those established by labor legislation.