The most common in Russia among all the methods and ways of calculating wages is the salary system of remuneration. and is the most convenient in many aspects for both employees and employers, which makes it so popular. It will be useful for any party to the labor relationship to know how wages are set on a salary and what advantages and disadvantages it has.

What is the salary system of labor according to the Labor Code of the Russian Federation - legislative regulation

As one of the most common in Russia, the salary system looks the simplest for most employees. It implies the trivial performance by the worker of his job duties with a fixed monthly salary, regardless of other additional factors, at least in principle.

It should be remembered that salary and salary are not identical terms. The concept of wages, as well as average earnings, includes all types of cash accruals from the employer, including bonuses, additional payments, overtime and other types of direct or indirect remuneration that can be reflected in monetary terms. The salary is an established fixed salary, which is obligatory for accrual by the employer within the established terms of payment of wages.

The legal regulation of the salary mechanism is provided by a sufficiently large number of articles Labor Code. In particular, it is the salary as a system of remuneration that is considered by this regulatory document most often, while others possible ways payroll do not have standards precisely defined by the provisions of the Labor Code of the Russian Federation. So, the employer and employees should without fail take into account the provisions of the following articles of the Labor Code of the Russian Federation in matters of such a remuneration system as salary:

• Art.57. Its regulations indicate the obligatory designation in employment contract the current principles of employee remuneration, including the salary system.
• Art.129. The aforementioned standards define the very concept of salary, as a fixed rate of remuneration paid for a whole calendar month performance of work duties.

It should be remembered that the salary system of remuneration is one of the varieties. At the same time, in this case, a whole month is taken for the period of work under consideration, however, the working days when the employee did not carry out labor activities are still not subject to payment in the end, but are recalculated accordingly. The time-based system is, in turn, a subspecies of the tariff wage system. Accordingly, any enterprise offering its employees the use of a salary system requires the mandatory availability of an appropriate tariff scale.

Advantages and disadvantages of the salary system of work

Like other options and types of remuneration, the salary system has certain characteristics that make its use in some situations extremely effective and vice versa - extremely inconvenient in other cases. So, the following factors can be attributed to the advantages of salary:

• Ease of use. The salary system is one of the simplest and most universal in matters of execution of an employment contract, personnel documentation and financial statements. In particular, it assumes the need only to count the days of temporary disability or absence of the employee at the place of performance of labor duties for other reasons.
• Cost reduction. The use of the salary system of labor due to its simplicity does not require the introduction of complex accounting systems and high costs for personnel office work, which significantly reduces the costs associated with its introduction and operation, especially in comparison with such complex payroll organization options as an hourly pay system.
• High level of stability. For employees, one of the main advantages of the salary system is the highest level of earnings stability. That is, they will always be sure that they will receive at least the amount of funds determined by their salary, regardless of most other circumstances. The employer, in turn, always has the opportunity to foresee mandatory fixed labor costs.
• Low staff turnover. This advantage of the salary system directly follows from the above. Due to high stability, employees do not want to risk their earnings and prefer to improve their skills and plan future career growth within the company to increase their own income. same wages in comparison with the salary, does not stimulate employees for long-term relationships with career growth, but only directs them to a direct increase in personal productivity in the immediate moment.
• Wide range of applications. The salary system, albeit with less efficiency, can be applied to absolutely any positions and employees, while other methods of remuneration are completely inapplicable in certain cases. Therefore, it can be established even on a temporary basis when preparing additional documentation on changes in the remuneration mechanism.

Apart from positive sides The salary also has its downsides. In particular, the disadvantages of the payroll system traditionally include:

• Low level of motivation of workers. In itself, the motivation of employees is the lowest in the salary system - practically no major labor factors affect the amount of funds payable by the employer. This feature speaks directly to all types of time wages, in contrast to piecework systems. However, the salary-bonus system can significantly offset the impact of the aforementioned minus if used properly.
• Necessity of payment non-working days. With the salary system of labor, the established salary is paid monthly, without dividing the amount of payment, depending on the number of working and non-working days in one month. Accordingly, this factor cannot have a positive impact on minimizing the costs of the enterprise.
• Increased risks. Due to the obligatory payment of salaries to employees, they must be paid in full, determined by the employment contract or the current tariff rates, regardless of the existing market circumstances. As a result, in times of crisis, an enterprise may simply not have enough funds to cover the total costs of providing a salary fund.

Taking into account the indicated features of the salary payment system, the employer can make a full-fledged conclusion about the advisability or absence of such in relation to the introduction of such a system of remuneration as salary at the enterprise.

What you should know about the salary system of remuneration to the employer - the main nuances and features

The procedure for appointing and changing the established wage system provides for the mandatory indication of information about it in local regulations the organization itself, as well as directly in the employment contract with the employee.

If these changes must be made in a previously concluded employment contract, the employer should prepare an additional salary agreement, which is signed by both parties to the relationship purely on a voluntary basis - however, if the employee refuses to sign and refuses to take other positions in the enterprise, the employee may be fired.

The salary system of remuneration with a shift schedule also has certain nuances of regulation. It is not preferable for the employer in this case - a transfer to hourly pay labor. However, if necessary, use the salary when shift work, you should calculate in advance the number of shifts in a month. With their increase, it is recommended to recalculate the amount of salary, while with a decrease, such a recalculation is unacceptable.

The very procedure for assigning a salary system requires the mandatory compilation of a tariff scale that regulates the amount of salaries and wages for workers with different levels qualifications for various jobs. The salary-bonus payment system may also imply that the enterprise has a provision on bonuses or another internal regulatory document that regulates the procedure for assigning bonuses and additional payments to employees.

The legislation prohibits setting employees wages below the minimum wage, however, the employer can be held liable only if there was a fact of non-payment to the employee of the appropriate amount of funds for a certain period of work. Thus, the salary itself may be lower than the minimum wage, provided that the difference is compensated for by other payments and bonuses

Salary payment when working on holidays and weekends

A special procedure for calculating wages under the salary system of labor is provided for weekends and holidays. In particular, legal regulation the aforementioned issue is ensured by the provisions of Article 153 of the Labor Code of the Russian Federation. It implies that in the case when an employee is involved in work on a weekend or holiday, the procedure for paying such a day should be as follows:

• If this work is included in the monthly norm of working hours, then the employee receives an additional single rate of daily work or hourly work, depending on how the procedure for calculating wages and accounting for working hours is regulated.
• In the event that such a day goes beyond the established norms of monthly working hours, then its payment is carried out at a double rate in comparison with the established rate for daily or hourly work.
• Calculate the hourly rate for the relevant calculations can be simple way dividing the amount of salary by the number of standard working hours during the month. However, the calculation must be made in relation to each month separately, since different months may have a different number of working hours.

Enterprises independently develop and approve forms and systems of remuneration; tariff rates and salaries at enterprises can be used as guidelines for differentiating wages depending on the profession, qualifications of employees, and the complexity of the conditions of the work they perform.

The payment system is a certain relationship between indicators that characterize the measure (norm) of labor and the measure of its payment within and above labor standards, which guarantees the employee to receive wages in accordance with the actual results of labor (relative to the norm) and the price agreed between the employee and the employer work force.

Forms and systems of wages are a necessary element of the organization of wages. The choice of rational forms and systems of remuneration of employees is of great socio-economic importance for each enterprise. Interacting with the regulation of labor and the tariff system of wages, they determine the procedure for accruing earnings to individual workers or their groups, depending on the quantity, quality and results of labor.

Fig.1.

Forms and systems of wages create a material basis for development at all levels of management human capital, rational use of labor and effective management staff. Remuneration for work or compensation to employees for the expended mental, physical or entrepreneurial efforts plays a significant role in attracting labor resources on the enterprise, in motivating, using and retaining the necessary specialists in an organization or firm.

When developing wage systems in an enterprise, two tasks have to be solved simultaneously.

First, each system should direct the efforts of the employee to achieve such indicators. labor activity, which will ensure the production result necessary for the employer: the release of the required amount of competitive products at the lowest cost.

Secondly, each wage system should provide the employee with the opportunity to realize his mental and physical abilities, allow him to achieve full self-realization as a person in the work process.

One of the fundamental requirements for pay systems in an enterprise is that they provide equal pay for equal work. This, in turn, requires that the indicators used to record the results of labor make it possible to evaluate both the quantity and quality of labor. employees and establish standards for the quantity and quality of labor corresponding to these indicators.

In the practice of organizing wages, there are two types of labor rationing: tariff (setting standards for the quality of labor) and organizational and technical (setting norms for the amount of labor under the existing organizational and technical conditions for its implementation). In the Russian Federation, enterprises most often use the system of tariff regulation, which was established in the former economic system.

Organizational and technical regulation is provided by each enterprise independently, but its methodology must be common, otherwise the principle of equal pay for equal work will be ensured only within the enterprise, but not within the entire society.

The basis of remuneration is the tariff system, which is a set of standards with the help of which differentiation and regulation of wages is carried out depending on the complexity of the work performed; working conditions (normal, difficult, harmful, especially difficult and especially harmful); natural and climatic conditions for the performance of work; intensity and nature of work.

The tariff system includes the following elements: tariff rate; tariff scale; tariff coefficients and tariff-qualification reference books.

The tariff scale is a table with hourly or daily tariff rates, starting from the first, lowest level. Currently, six-digit tariff scales are mainly used, differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month). The tariff rate is always expressed in monetary terms, and its size increases as the category increases.

The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. When multiplying the corresponding tariff coefficient by the rate (salary) of the first category, which is the base, the salary is determined for a particular category. The tariff coefficient of the first category is equal to one. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the high discharge provided by the tariff scale.

The UTC can be recommended to non-state enterprises as the main one. As for enterprises in the non-budgetary sphere, they can independently, depending on their financial position and opportunities, develop a tariff scale, determine the number of its categories, the size of the progressive absolute and relative increase in tariff coefficients within the grid.

Table 1. Tariff grids ETC

The categories assigned to workers, specific official salaries established by employees, are indicated in contracts, agreements or in orders for an enterprise or organization. These documents must be brought to the attention of the accounting department, since they, together with the documents on the development of the employee or the time sheet, are the basis for calculating wages.

The advantage of the tariff system of remuneration is that, firstly, when determining the amount of remuneration for work, it allows taking into account its complexity and the conditions for performing work; secondly, it ensures the individualization of remuneration, taking into account work experience, professional excellence, continuous work experience in the organization; thirdly, it makes it possible to take into account the factors of increased labor intensity (combination of professions, team management, etc.) and the performance of work in conditions that deviate from normal (at night and overtime, weekends and holidays). Accounting for these factors in remuneration is carried out through additional payments and allowances to tariff rates and salaries.

The tariff-free system of remuneration makes the employee's earnings completely dependent on the final results of the work of the team to which the employee belongs. Under this system, there is no fixed salary or tariff rate. The use of such a system is advisable only in those situations where there is a real opportunity to take into account the results of the work of an employee with the general interest and responsibility of each team.

All wage systems, depending on which main indicator is used to determine the results of labor, are usually divided into two large groups, called forms of wages.

Form of salary - this is one or another class of remuneration systems, grouped according to the main indicator of accounting for the results of labor in assessing the work performed by an employee in order to pay him.

The results of labor, and, accordingly, labor standards, can be reflected in a variety of indicators: hours worked, the amount of manufactured products (work performed), the level of use of production resources, and labor productivity. These indicators can have natural, cost or conditional (conditionally natural) meters, they can characterize both individual and group (collective) results of labor.

There are two main forms of wages: hourly and piecework.

Time-based - a form of remuneration in which wages are accrued to an employee at a fixed rate or salary for the time actually worked.

Piecework - a form of remuneration for the actually performed amount of work (manufactured products) based on the current prices for a unit of work.

The use of time and piecework forms of wages requires compliance with a number of conditions that determine the effectiveness and expediency of their practical use, regardless of the scope of labor application.

Thus, the organization of time wages requires compliance with the following conditions. Without proper timesheet accounting of the hours actually worked, it is impossible to properly organize time wages.

It is necessary to rate workers on time workers, managers, specialists and employees on the basis of the relevant normative documents. Establishment and correct application of norms and standards governing the organization of work of time workers. Creation of workplaces of all necessary conditions for efficient work.

The organization of piecework wages provides for compliance with the following conditions. Availability of scientifically based norms of labor costs and the correct billing of work in accordance with the requirements of tariff and qualification reference books.

Product development should be a decisive indicator of the work of the pieceworker, and its level should directly depend on the worker himself. In other words, an individual worker or a group of them could actually ensure the appropriate level of productivity of their labor. Creation of all necessary conditions for effective work at workplaces.

Without proper accounting of performance and hours actually worked, there can be no effective piecework pay because any deviations in the correctness of accounting will lead to an artificial increase in the amount of work performed or the level of compliance with the norms.

Time and piecework forms of wages have their own varieties, which are commonly called systems.

There are several systems of the time-based form of remuneration: simple time-based, time-bonus, time-bonus with a normalized task, "floating salaries", etc.

The time-based form of remuneration is used when it is impossible or inappropriate to establish the quantitative parameters of labor; with this form of remuneration, the employee receives wages depending on the amount of time worked and the level of his qualifications. There are the following types of time-based forms of remuneration: simple time-based, time-bonus, salary, contract.

Wage with a simple time system

is accrued at the tariff rate of an employee of this category for the actual hours worked. Can be set hourly, daily, monthly tariff rate.

The salary of an employee for a month (Z pm) at the established hourly tariff rate of an employee of this category (T h) is determined by the formula:

W p.m. = T h HH f,

where H f is the number of hours actually worked in a month.

The wages of a worker for a month at a daily tariff rate are determined in a similar way.

With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days actually worked by the employee in a given month, as well as the planned number of working days according to the work schedule for a given month.

Organizations can use hourly and daily forms of remuneration as types of time wages. In this case, the employee's earnings are determined by multiplying the hourly (daily) wage rate by the number of hours (days) actually worked. As a rule, according to such forms, the work of personnel of auxiliary and service departments of the organization, as well as persons working on a part-time basis, is paid.

Time-bonus wage system - is a combination of a simple time wage with bonuses for the fulfillment of quantitative and qualitative indicators according to special provisions on bonuses to employees.

Under the salary system, wages are paid not at tariff rates, but at established monthly official salaries. The official salary system is used for managers, specialists and employees. Official monthly salary - the absolute amount of wages, established in accordance with the position held. The salary system of remuneration may include elements of bonuses for quantitative and qualitative indicators.

The variable part of the salary includes elements such as surcharges and allowances. By their nature, they are close precisely to this part of the salary, but in terms of frequency they differ from the official salary or tariff rate. Each element of wages performs its functions. Surcharges and allowances are usually associated with special conditions work. They are relatively stable and personalized, that is, they are set for a particular person.

A number of additional payments and allowances are mandatory for enterprises of all forms of ownership. Their payment is guaranteed by the state and established by the Labor Code of the Russian Federation. Other surcharges and allowances are applied in certain areas of labor application. In most cases, these surcharges are also mandatory, but their specific amounts are negotiated directly at the enterprise itself.

According to the nature of payments, surcharges and allowances are divided into compensatory and stimulating.

Currently, about 50 types of the most common surcharges and allowances of a compensatory nature are used. These include surcharges:

• - for work in the evening and at night;
• - for overtime work;
• - for work on weekends and holidays;
• - for traveling nature of work;
• - underage workers in connection with the reduction of their working hours;
• - workers performing work, the level of which is lower than the tariff category assigned to them;
• - in case of non-fulfillment of production standards and the manufacture of defective products through no fault of the employee;
• - up to average earnings in the conditions provided for by law;
• - workers due to deviations from normal conditions performance of work;
• - for work according to the schedule with the division of the day into parts with breaks of at least 2 hours;
• - for multi-shift operation;
• - for work in excess of the standard working hours during the period of mass acceptance and storage of agricultural products, etc.

Additional payments and allowances for harmful, difficult and dangerous working conditions are among the mandatory ones.

Incentive surcharges and allowances include payment for:

• - for high qualification (specialists);
• - for professional skills (workers);
• - for work with a smaller number of employees;
• - for combining professions (positions);
• - for the expansion of service areas or an increase in the volume of work performed;
• - for the performance of the duties of an absent employee;
• - foremen from among the workers who are not released from their main work;
• - for record keeping and accounting;
• - maintenance of computer equipment, etc.

The minimum amount of compensatory surcharges and allowances is guaranteed by the state and is mandatory for application. Additional payments and bonuses of a stimulating nature are set at the discretion of the company's management, and their amounts are determined by the company itself. When determining the amount of additional payments and bonuses of a stimulating nature, specific working conditions are taken into account.

The amount of surcharges and allowances is most often determined as a percentage, i.e. regarding the official salary or tariff rate for hours worked. However, an enterprise can set them in absolute amounts - either in an equal amount for all employees, or differentially. The amount of additional payments and allowances should be adjusted when salaries or rates change, taking into account inflation.

Thus, the peculiarities of work are reflected in surcharges and allowances, the list of which the enterprise establishes independently, without violating the guarantees of the state for their compensatory types. Surcharges and allowances can be set as a percentage of the constant part of wages or in absolute amounts.

Enterprises of any form of ownership must have staffing tables approved by the management of the enterprise, which indicate the positions of employees and the monthly salaries corresponding to these officials.

The monthly salary of each category of worker can be differentiated depending on the level of qualification, academic title, degree, etc. in accordance with the regulation on the profession (position).

Management, engineering and technical workers and employees for the results of financial and economic activities can be rewarded from the profits of the enterprise according to the provisions approved by the enterprise.

Compensation for managers state enterprises must be stipulated in the employment contract (contract), so it is called the contract.

Currently, almost 80% of workers are economically developed countries are on time wages with an established rate of output. The use of this system is aimed at effectively solving the following problems:

Fulfillment of production tasks for each workplace and production unit as a whole;

Improving the organization of labor and reducing the labor intensity of products;

Rational use material resources and improving the quality of products;

Deployment of collective forms of labor organization;

Improving the professional skills of workers and, on this basis, a wide combination of professions;

Ensuring the planned increase in wages depending on the growth of labor productivity, improving product quality and rational use of material resources;

Differentiation of wages, taking into account the qualifications and categories of workers in accordance with their labor contribution and working conditions.

The disadvantage of the time-based wage system is that the official salary is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications.

The piecework wage system is used when it is possible to take into account quantitative indicators the result of labor and adjust it by establishing production standards, time standards, and a normalized production task. Under the piecework system of remuneration of workers, payment is made at piece rates in accordance with the quantity of products produced. The basis of piecework wages is the piecework rate per unit of products, works, services, which is determined by the formulas:

Red \u003d T st / N h vyr or Red \u003d (T st Th cm) / N cm vyr,

where T st - hourly tariff rate of the work performed, rub.;

T cm - the duration of the shift, h;

N h vyr, N cm vyr - the rate of production, respectively, per hour of work, shift, unit. products;

R ed - price.

The piece rate, and accordingly the piece-rate form of remuneration, can be individual and collective.

If a time limit is set, the piece rate is determined by the formula:

R sd \u003d T st CHN BP,

where H vr - the norm of time for the manufacture of products, works, services.

Depending on the method of calculating earnings for piecework pay, there are several forms of remuneration.

Direct piecework wage system - when the work of employees is paid at piece rates directly for the number of products (operations) produced according to the following formula:

Z ed \u003d R ed CV,

where Z ed - piecework earnings, rub;

R ed - price;

B is the number of products produced.

It can be used where the increase in output depends mainly on the worker, where the work of the performer is rationed, where the need to expand the production of products and services comes to the fore. This system does not sufficiently stimulate the worker to improve the quality of products and to use production resources economically.

Piecework-bonus - when wages include bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first presentation, absence of marriage, complaints, saving materials. It serves as the basis for motivating employees to improve both quantitative and qualitative labor results.

With piece-bonus wages, a person working in excess of earnings at direct piece rates is paid a bonus for the fulfillment and overfulfillment of pre-established quantitative and qualitative indicators of work:

Z sd.pr. \u003d Z sd + Z pr or Z sd. pr. \u003d W sd H (1CHP pr / 100),

where Z sd.pr - piecework earnings with piecework-bonus wages, rub;

З pr - premium for the implementation (over-fulfillment) of the established indicators, rub;

P pr - the percentage of the bonus for the performance of bonus indicators.

The regulation on bonuses to personnel establishes the amount of bonuses and incentive conditions, under which the bonus is paid or reduced if specific omissions in work are identified.

Indirect piecework is used to pay the labor of auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve:

In case of indirect piecework payment, the rate is determined based on the tariff rate of the normalized object of the main work, which is served by the indirect pieceworker:

where R to - indirect piece rate, rub. and cop.;

T with - tariff rate, rub. and cop.;

Q- the normalized volume of the main work of an indirect worker, which is served by an indirect pieceworker.

This system motivates the employee's interest in improving service production processes, rational use resources, etc.

Chord - when the total earnings are determined for the performance of certain stages of work or for the full range of work performed. A variation of the piecework form is the remuneration of employees who are not on the staff of the enterprise and perform work under concluded civil law contracts. Lump-sum remuneration stimulates the performance of the entire range of work with a smaller number of employees and in a shorter time.

Piecework rates are determined with an individual form of remuneration according to the formula:

With a collective form of labor according to the formula:

where P ak - piecework rate, rub. and cop;

P i - price of the i-th type of work, rub. and cop;

g i - the volume of the i-th type of work in physical units;

Q - the total amount of work on the final result, in physical terms.

The amount of piecework earnings is determined by the formula:

For the reduction of the deadlines for the completion of a piece-by-piece task with the qualitative performance of work, workers are paid a bonus. Then the system will be called accord-bonus.

Collective piecework - when the earnings of each employee are made dependent on the final results of the work of the entire team, section, etc.

Collective (brigade) piecework wages are used for assembly, repair, and operation of rolling stock railways etc. Brigade piecework wages can also be applied in cases where the work of workers is functionally divided, i.e. each worker performs some work independently, but at the same time he is associated with some end result of production. At the same time, production standards are not set for each worker, but for the entire team of workers.

Under this system, brigade piece rates are determined by one of the following formulas:

where R b - brigade piece rate, rub. and cop;

T c - tariff rate of the category of work performed, rub. and cop;

H vr - the norm of time;

H vyr - brigade norm of output.

The total piecework earnings of the brigade is determined by the formula:

Piece-rate progressive wages provide for the calculation of wages as follows:

• - for the amount of work within the labor norm - at a stable rate;
• - for the volume of work exceeding the norms of production - at increased rates.

The use of piecework progressive wages is effective in cases where it is necessary to stimulate a rapid increase in the volume of work (products, turnover, services), for example, in a new enterprise or in a new market. However, if labor standards are overfulfilled, a reasonable connection between wage growth and labor productivity growth may be lost here. Calculation of earnings under the piecework wage system is carried out according to the documents on output.

Among other forms of payment, it should be noted the tariff-free model, it is aimed at improving the organization and stimulation of labor. It synthesizes the main advantages of time and piecework wages and provides flexible linkage of wages with the results of the enterprise and individual works nicknames. It is based on the complete dependence of the employee's salary on the final results of work. labor collective and performance appraisal of the employee. Its essence lies in the fact that each employee of the team is assigned a certain qualification level, which does not form a salary.

This model can be applied:

Based on a constant coefficient of the employee's qualification level;

Based on constant and current skill level coefficients.

In the first case, a single constant coefficient of the qualification level is established for the employee, which reflects his contribution to the result of the work of the team. In the second case, the constant coefficient is set in accordance with the main results of the worker's work, taking into account his qualifications, labor productivity, attitude to work, and the current coefficient takes into account the characteristics of work in a given period of time.

Salary is the remuneration that an employee receives for performing work duties. Forms and systems of remuneration may differ not only for 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 systems of remuneration.

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

Forms and systems of remuneration at the enterprise

According to labor law, remuneration systems, including the amounts of established official salaries, tariff rates, compensatory surcharges, allowances (stimulating nature, compensatory nature - for difficult working conditions) are established by collective labor agreements, local regulations in accordance with all requirements of the Labor Code and other documents that contain labor laws.

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

Let's take a closer look at the types and characteristics of wage systems. What is the difference? What payment system is beneficial for the employer to use in this or that case?

Time wage

There are two main forms of remuneration - piecework and hourly wages. With time wages, 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 such a type of remuneration system as a time-bonus remuneration system, the amount of wages can be higher, provided that the employee showed excellent work results in the reporting period, completed an important project, etc. That is, in this case, it is not only the time that the employee actually worked that matters, but also the results of the work that he managed to show.

The time-based type of remuneration is usually set for employees whose work it is advisable to evaluate based on the time they actually worked. These may be employees whose work is difficult to take into account, who do not have a direct impact on the results of labor, or it is very difficult to determine the productivity of their work.

Recently, the grading wage system has been gaining popularity in Russia. What it is? Grade in translation from English means "class, step." What does this system imply? According to the grading system, workers in the same position may not have the same salary. For a certain position, a salary fork is established - “from and to”. This allows the employee to increase his remuneration for work, even without changing positions. Despite certain difficulties, this system of remuneration has a number of advantages: it helps to evaluate the employee for compliance with the position held, the employee is interested in improving the quality of work and raising wages.

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

piecework wages

The main forms of remuneration, which are often used in organizations, include piecework. With this type of remuneration, the employee's earnings depend on the amount of work performed or services provided. Speaking briefly about the forms and systems of remuneration, it is worth noting that it is advisable to establish a piecework wage system when the volume and speed of production are important to the employer.

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

Under the piece-bonus labor system, the employee's earnings consist of two parts: the first part is the volume of output, 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 wages and form of remuneration as piecework-progressive wages, then you should pay attention that it should be calculated in two stages. Norms are established, for the fulfillment of which the employee receives a certain salary, and an increased payment is established when performing above the norms.

With indirect piece-rate 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 piece-rate remuneration system, an employee is paid a salary for performing a certain set of work for a specified period of time. It is logical to use this remuneration system, for example, if seasonal or one-time work is performed, when concluding a fixed-term employment contract, when working with 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 and piece-bonus. A simple chord system does not provide any additional rewards. The amount of work performed 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, a reduction deadlines and so on.

The employer must remember that the conditions of remuneration, which will be determined by regulations and adopted at the enterprise, cannot be worse than those established by labor legislation.

One of the important issues for the employer is the choice of the form and system of remuneration. In the article, we will consider what remuneration systems exist, what are their differences, and we will also figure out how to choose the remuneration system that is most suitable for your company.

Wage system

Under the system of remuneration (SOT) understand the principle of payroll, applied in the whole company, or in one individual unit.

The main SOTs include time and piecework payments.

Time-based is a system of payment when the salary of employees is calculated based on the specific time worked by them.

Piecework involves accounting for the number of products produced by the employee (services rendered).

However, as practice shows, the list of SOPs includes quite a few of its types:

• simple time,
• Time-bonus;
• Direct piecework;
• piece-premium;
• Piecework-progressive;
• Indirect piecework;
• commission;
• floating salary system;
• Accord.

How to choose a wage system

Time-based SOP - is selected if the result of the work depends on how much time the employee worked. If at the same time it is necessary to additionally interest their employees, then they introduce a time-bonus SOP. The premium is set as component salary and allows you to calculate payments to employees based on their labor results. All features of bonus payments are indicated in the Regulations on bonuses. For example, there may be information not only on the promotion of employees, but on the cancellation of bonuses if the employee was brought to disciplinary responsibility. As a rule, the introduction of bonuses is effective way incentives for employees.

This payment system is the most common and is used to calculate the salaries of state employees and office workers. It is convenient to use it when it is difficult to take into account the amount of work done by an employee.

The fixed part of the salary with a time-based SOP is:

• Tariff rate - takes into account a certain time interval (hour, day);
• Salary - set for 1 month.

A piece-rate SOP is convenient when accounting for the products produced by an employee (services rendered) is possible. It is usually established in production, when workers are busy manufacturing certain products. Under this system, a piece rate is established, which is multiplied by the amount of output produced by one worker.

Example

A piece-rate SOP is installed in a company that manufactures small parts. Based on the piece rate, equal to 1.5 rubles for 1 part, we calculate the salary of an employee who produced 25 thousand units of products per month.

1.5 x 25,000 = 37,500 rubles. This salary will accrue to the employee for the month.

When choosing such an SOP, the company needs to organize a detailed accounting of the products produced by the employee, since his salary will depend on this.

Such an SOP is used not only in production, but also in companies providing services, for example, in a hairdresser's, the calculation of the master's salary is based on the volume of services performed by him. In this case, a record of the services rendered by the employee is kept.

Even choosing piecework wages, the size of the minimum wage will have to be taken into account. In addition, salary payments must be made at least twice a month. That is, regardless of the SOP, established by law requirements must be met.

The types of piecework SOPs include:

• Direct piecework;
• piece-premium;
• Piecework-progressive;
• Indirectly piecework.

Commission SOP - such a system has become quite common at the present time. It involves the calculation of salaries, taking into account the revenue that the company received from the activities carried out by the employee. The salary will be calculated in one of three ways:

• Percentage of revenue;
• Salary + percentage of revenue;
• Percentage of revenue, but less than salary.

In this case, the optimal option is when the employee is set a salary not lower than the minimum wage and a percentage of the proceeds.

Features of various wage systems

If they plan to increase labor productivity, then piece-rate progressive wages are introduced. Under such a system, the cost of products that the worker produces in excess of the norm per month increases. When acceleration of production is not required, a piece-regressive SOP is established. With such a system, a reduction factor is set if the employee exceeds the monthly plan.

Salary in the regions of the Far North

In some regions, employees are entitled to wage bonuses and regional coefficients. Such additional payments are provided for employees who work in a special climate (the Far North, areas equated to it). Moreover, the fact of establishing an allowance or coefficient at the place of work of the employee, and not at the location where the head office of the company is located, is taken into account.

The allowance and the prescribed coefficient are indicated in the employment contract with the employee. To calculate salaries in an organization, the following documents will be required: time sheet, bonus orders, KPI indicator, etc.

It should be remembered that after calculating the salary, it will be necessary to accrue the established in the region district coefficient and percentage premium. At the same time, they are charged on all components of the salary.

There is another SOP, which is based on key indicators the effectiveness of KPI, that is, the company has set specific goals, deadlines for the performance of work and requirements for the quality of work performed. By this indicator, you can determine the results of the work of both one employee, and the whole department or the entire enterprise. KPI is introduced when the goals of the company are affected by the work of a certain employee. Such a system is used in the field of sales or provision of services (for example, IT).

The amount of salary will depend on what goals the employee has achieved and to what extent. At the same time, an appropriate coefficient is set for each goal. To calculate salaries in the organization, tables "KPI Matrices" are compiled.

Formulation in the employment contract

Depending on the SOP established in the company, the wording on remuneration in the employment contract with the employee will differ. Consider the main ones:

forms and systems of remuneration - ways to use labor standards and the tariff system to calculate wages, taking into account the characteristics of their work.

Wage- this is the part of the national income expressed in monetary form, which is distributed according to the quantity and quality of labor spent by each worker, goes into his personal consumption.

Wage represents the price of labor power corresponding to the cost of commodities and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker himself and his family members. At the same time, the RFP is not the only source of funds for the reproduction of the labor force. Along with the salary, employees receive payments in case of illness, payment for regular vacations and time for retraining, payment for forced breaks in work. However, it is the salary that determines the price of labor.

Distinguish between nominal and real wages .

Nominal wages - this is the wages accrued and received by the employee for his work for a certain period.

Real wage is the quantity of goods and services that can be purchased for nominal wages; real wages are the "purchasing power" of nominal wages.

Forms and systems of remuneration:

Distinguish tariff and non-tariff wage systems.

Tariff wage system- a set of standards that allow you to regulate and differentiate the salary of workers and employees, depending on the qualifications, nature and working conditions, types of production, sectors of the national economy and regions.

The wage system consists of:

Unified Tariff-Qualified Directory of Works and Occupations of Workers (ETKS).

Tariff grids.

First class rates.

Tariff-qualification directories are collections of tariff-qualification characteristics of professions and serve to determine the qualifications of workers (establishing one or another category for them) and billing for work (assigning them to the appropriate category of the tariff scale).

Tariff-qualification The characteristics included in the ETKS consist of three sections. The first characterizes the work that a worker of a given qualification must perform, the second establishes what a worker must know to successfully complete the work of a given qualification, and the third lists the most typical work for each profession and category.

An important element of the tariff system of remuneration is tariff scale. It consists of a certain number of digits, each of which has its own tariff coefficient.

The third element of the tariff system are the tariff rates of the first category, which determine the minimum payment for performing the simplest work. Knowing the tariff rate of the 1st category and tariff coefficients, it is possible to determine the tariff rate of any category:

Tst.n-th \u003d Tst.1st × Ktar. nth

At some enterprises, tariff-free wage systems have begun to be applied, i.e. coefficients are set showing the ratio of the payment of the i-ro employee and the minimum wage.

Generally tariff-free system resembles the usual remuneration system, only when it is applied, factory coefficients are used instead of the ETKS category, and specific achievements (omissions) are taken into account using a pre-designed scoring system.

is a key element of the system of intra-production cost accounting. To apply this system, it is necessary to transfer all structural divisions of the enterprise to self-financing in order to eliminate internal contradictions in the field of wages.

Tariff-free wage system does not cancel the rationing of labor in the enterprise. Norms are used in the calculation domestic prices, on the basis of which the gross income of brigades, sections, workshops and, ultimately, their payroll are calculated.

Under a tariff-free system, wages individual worker is his share in general fund team wages. It depends on the qualification level of the employee, the hours worked and the coefficient that takes into account the personal contribution of the employee to the overall results of the unit.

There are two main forms of wages:

piecework; time-based.

In turn, piecework is divided into:

simple piecework;

piecework premium;

indirect piecework;

chord;

piece-progressive;

brigade system.

Time is divided into:

simple time; time premium.

piecework wages - this is the payment for the amount of products (works, services) produced.

With a piecework form of remuneration, the earnings of a worker-pieceworker are determined by the formula

ZP \u003d R sd i × VP n.v. ,

where R sd i - piece rate per unit of output of the worker of the I-th category;

VP n.v. - the volume of manufactured products (output) in physical terms.

The rate can be determined as follows :

where ST hour J - hourly tariff rate J - of that category;

T cm - the duration of the shift;

H vr - the norm of time for the production of a unit of product.

Most often, the enterprise uses not a simple piecework wage, but a piecework bonus.

Piecework premium - this is such a system of remuneration, when the worker receives not only piecework earnings, but also a bonus. The bonus is usually set for the achievement of certain indicators: the fulfillment of the production plan, targets for product quality or savings in the expenditure of material and fuel and energy resources. In this case, the worker's earnings will be determined by the formula:

where K pr - the percentage of the premium for each percentage of overfulfillment of the norms;

K a.s. - the percentage of overfulfillment of the norms.

The economic essence of the bonus lies in the fact that it is part of the salary, as it is distributed in proportion to the directly expended labor. Its peculiarity lies in the fact that, unlike direct piecework earnings, it may or may not exist at all.

The bonus system is a set of interrelated elements. These mandatory components are:

Award indicators.

Award conditions.

Award sources.

Prize amount.

Award Circle.

Bonus rate determines those labor achievements that are subject to special encouragement and should be reflected in the bonus. It is impossible to include in the bonus position indicators, the fulfillment of which does not depend on the workers. The number of bonus indicators should be small, because the multiplicity leads to the fact that each of them becomes little stimulating and makes the bonus system cumbersome and incomprehensible to the worker.

Bonus conditions indicate the circumstance, taking into account which the bonus indicator should be used, i.e. this is a kind of correction of the bonus indicator. Without such a correction, the achievement of an indicator stimulated by a bonus may have a negative impact on some other indicator of an employee's or even an enterprise's performance. So, for example, if an employee is rewarded for improving the quality of products, the conditions for bonuses can be the fulfillment of planned targets, production standards (ie, quantitative indicators). When bonuses are made for improving quantitative indicators, the conditions may be compliance with the requirements for quality or consumption rates of raw materials and materials.

Award source determines where funds should be drawn from to fulfill such remuneration. It is clear that without the presence of such an element, a bonus system cannot exist. As sources, there can be funds that are created by achieving the indicator, a bonus (saving raw materials, fuel and energy resources), a wage fund, as well as a part of the profit remaining at the disposal of the enterprise.

Prize amount should be directly proportional to the degree of labor participation of the employee in achieving the encouraged indicator. The amount of premiums for each indicator separately should not differ sharply from each other, so as not to stimulate the improvement of some indicators at the expense of the deterioration of others. The amount of bonuses paid under a particular system must be less than the savings that are created as a result of the worker's work. The maximum amounts of premiums are set in the Model Regulation on bonuses. Typically, the amount of the bonus is set as a percentage of piecework earnings or the tariff rate. Sometimes the premium can be set in a fixed amount. The size of the bonus can be differentiated using the bonus scale, which provides for the levels of achievement of planned indicators and the corresponding difference in bonuses.

Apply both single and multiple scales. With a one-stage school, a percentage of the bonus is set for fulfilling and overfulfilling the bonus indicator, which sufficiently stimulates the fulfillment of the established task, but does not materially interest the worker in raising it. Therefore, one-stage scales are acceptable in cases where it is not necessary to stimulate the growth of indicators in excess of the established targets or it is impossible to determine the degree of their overfulfillment.

Multi-stage scales make it possible to differentiate the size of the bonus depending on the level of performance of indicators or bonus conditions. In turn, multi-stage scales can be classified according to the nature of the functional relationship between the size of bonuses and the degree of improvement in planned indicators. Such dependences can be proportional, regressive (the greatest increase is provided at the first stages of improving the bonus indicator), progressive (% of premiums per unit of improving the indicator completely increases), mixed.

Indirectly - piecework wage system applies only to certain groups of workers serving the main production. Its essence lies in the fact that the wages of a worker depend not on his personal output, but on the results of the work of other workers. Under this system, auxiliary workers are paid, serving the main pieceworkers and influencing to a large extent on their production. The total earnings of these workers are set in two ways:

by multiplying the tariff rates of auxiliary workers by the average% of the fulfillment of the norms of piecework workers; served by them;

by producing indirect piece rates for the release of the serviced brigade.

The rate under this system of remuneration is determined by the formula

where ST hour.vsp.work. - hourly wage rate of an auxiliary worker;

H vr - the rate of production of the main workers served by auxiliary workers;

ZP k.s. = P k.s. * VP n.v.

Chord system of remuneration - this is a kind of piecework wages, the essence of which is that the price is set for the entire volume of work to be performed, indicating the deadline for their completion.

It is most expedient to use lump-sum wages at payment orders in the following cases:

the company does not meet the deadline for the implementation of any order, and if it is not fulfilled, it will be obliged to pay significant amounts of penalties in connection with the terms of the contract;

in case of emergency (fire, collapse, failure of the main production line for a serious reason), which will lead to a stop in production;

with an acute production need to perform individual work or introduce new equipment at the enterprise.

piece-rate progressive pay labor involves an increase in prices at a certain percentage of overfulfillment of the norms.

Brigadier piecework ( collective) wage system.

The development of collective piecework wages for the final results of labor is based on the changes that are taking place in engineering, technology, and the organization of production. As practice has shown, collective piecework payment for the final results of labor is very effective under certain organizational and technical conditions of production:

The advantages of the collective system of remuneration are that with their help an interconnection is achieved in the work of individual units and members of the brigade, there is no need for narrow specialization to perform only one operation, it creates the possibility of combining professions and compacting the working day, reducing the loss of working time, improving the use of equipment, increasing labor productivity, and increasing the volume of output.

With collective forms and systems of payment, highly qualified specialists are interested in transferring their methods and methods of labor to less experienced ones, since the earnings of not only the entire team, but also each of its members depend on the productivity of each member of the brigade.

Distinguish between collective-piecework and individual-team pay systems . A common feature of these varieties is that workers are paid according to the results of the work of the entire team - according to the quantity of products delivered to the warehouse and according to the total piece-rate (collective price) established for each type of product. The difference lies in the distribution of wages among the members of the brigade.

Collective piecework system It is used in those cases when the collective labor of several workers is required to perform a certain work and it is impossible to separately account for the individual production of each of them.

1. The total piecework earnings of the brigade are determined

2. The total tariff earnings of the brigade are determined

3. The coefficient of piecework earnings is determined

4. The earnings of each member of the team are determined

Time wage - this is wages for hours worked, but not calendar, but normative, which is provided for by the tariff system.

Earnings under this wage system are determined by multiplying the hourly wage rate of the 1st category by the hours worked:

Time-bonus - this is such a wage when the worker receives not only earnings for the amount of time worked, but also a certain percentage of the bonus to this earnings. ZP \u003d ST hour j × T work. × , where

K is the percentage of bonus payments.

The expediency of using a piecework or time-based wage system depends on many factors that prevailed at the time of the decision.

The time-based wage system is most beneficial to apply if:

production and conveyor lines operate at the enterprise with a strictly specified rhythm;

the functions of the worker are reduced to monitoring and controlling the progress of the technological process;

the costs of determining the planned and accounting for the produced quantity of products are relatively high:

the quantitative result of labor cannot be measured and is not decisive;

the quality of labor is more important than its quantity;

the work is dangerous;

work is heterogeneous in nature and irregular in load;

at the moment, an increase in the output of products (works, services) at a particular workplace is inappropriate for the enterprise;

an increase in output can lead to marriage or a decrease in its quality.

The piecework system of remuneration at the enterprise is most appropriate to apply in the following cases:

it is possible to accurately record the volume of work performed;

there are significant orders for manufactured products, and the number of workers is limited;

one of structural divisions enterprises (workshop, site, workplace) is a bottleneck, i.e. hinders the release of products in other technologically interconnected divisions;

the use of this system will not adversely affect the quality of products;

there is an urgent need to increase the output of the enterprise as a whole.

Piecework is not recommended. use in the event that product quality deteriorates, technological regimes are violated, equipment maintenance deteriorates, safety requirements are violated, raw materials and materials are overused.

The specific rates and salaries, as well as the ratios in their amounts between categories of personnel and employees of various professional and qualification groups, are determined at enterprises by the terms of collective agreements or orders for the enterprise. At the same time, the target function of any enterprise (its owners and employees) is to maximize income, i.e. payroll and net income. However, in the growth of each of these two types of income, owners and employees are interested in different ways. For owners, the main thing is an increase in net profit and dividends paid out of it, for employees - an increase in labor costs.

The resolution of contradictions in the interests of owners and managers, on the one hand, and employees, on the other, occurs through the conclusion of collective agreements. They determine the size and conditions of incentive payments and bonuses for deviations from normal working conditions, for work at night and overtime.