If you start reading a book on payroll calculation, you will probably find in it a description of such remuneration systems or methods of calculating wages: time-based, piece-rate, time-based bonus, bonus, commission, etc. These systems are not described in legislation; they exist in expert articles and opinion pieces. An employer can adopt its own remuneration system, fix it in local regulations and apply it in the organization.

Time-based wage system

In this case, the employee’s earnings directly depend on the time worked; there is a fixed price per unit of time. The unit of time can be a fully worked month (then the monthly salary is calculated) or a shift or hour worked (then the tariff rate is set for the shift or hour).

Salary

If an employee works on a 40-hour schedule, then usually the main type of accrual is salary. In this case, the amount that is paid to the employee for a fully worked month is established. If an employee has not worked in full for a month, then calculations are made in proportion to the time worked.

The form for calculating salary for the current month is as follows: the base salary amount established for a fully worked month is divided by the standard working time for this month and multiplied by the time actually worked.

There is one peculiarity here. Since the amount of salary for a fully worked month is the same in each month, and the standard working time according to the production calendar may differ, the amount of salary for one day is different.

Example:

The employee decided to take two days of vacation at his own expense.

Let's see how his earnings will differ in May and July 2019.

In May, the standard working time is 18 working days, the salary for a full month is 30,000 rubles. Worked out - 16 working days.

Salary for time worked - 30,000 / 18 × 16 = 26,666.67 rubles.

In July, the standard working time is 23 days, 21 days worked. Salary for time worked - 30,000 / 23 × 21 = 27,391.3 rubles.

It turns out that the cost of 1 day in May is higher than in July, and if an employee takes two days at his own expense, it is more profitable in July than in May.

Payroll calculation is convenient to use if employees work according to a standard work schedule. In this case, they are guaranteed a salary for each month of work.

Payment according to the tariff rate

Salary calculation can also be used for those employees who work on a shift schedule, but this will raise many more questions for both the accountant and the employees. It is better to use a tariff rate set per shift or per hour. Let's compare these calculations.

Example 1. Calculation based on the tariff rate per shift:

Let's imagine a store that is open from 10 am to 10 pm, the work schedule of the salespeople in it is 2 every 2, the work shift lasts 10 hours. For one employee, the first working day in June falls on the first day, for the second, on the third. There are only 30 days in a month, the first employee is scheduled to work 16 shifts per month, and the second - 15. If the tariff rate is set per shift or per hour, we can calculate the monthly payment in accordance with it. Let’s say a shift costs 1,300 rubles.

For the first employee: 16 shifts × 1,300 rubles = 20,800 rubles.

For the second employee: 15 shifts × 1,300 rubles = 19,500 rubles.

This calculation is simple and clear. Let's see what the calculation will be if you use salary payment during a shift schedule.

Example 2. Salary calculation for a shift schedule

Let’s imagine the same store and the same employees, but now they have a monthly salary of 30,000 rubles instead of a shift or an hour. This is where the difficulty arises in determining working hours. To calculate the amount of salary per month, we will take the actual time worked from the employee’s schedule, but it is not clear where to get the norm. This is not described in the legislation and there are different options that do not contradict the law. You can determine the standard working time based on the employees' schedule, on the standard calendar for a 5-day 40-hour week, or on the average for the year.

Option 1. The time limit is determined according to the employee’s schedule, for each it is different, because different number of shifts.

If both worked all the shifts, then both will receive the same salary, because they worked all the days on schedule.

1. 30,000 / 16 × 16 = 30,000
2. 30,000 / 15 × 15 = 30,000

​This calculation option raises questions from workers: after all, one worker worked 16 shifts, and the other worked 15. And their salary is the same.

Let’s assume that the first employee took a day off at her own expense, and instead of 16 shifts, she worked 15. It turns out that the employees’ hours worked are the same, but the first employee will receive less salary, because it will be calculated in proportion to the amount worked, taking into account the norm, and their norm is different:

1. 30,000 / 16 ×15 = 28,125 rubles.
2. 30,000 / 15 × 15 = 30,000 rubles.

Option 2. It happens that the standard working time is determined not according to the employee’s schedule, but according to the production regulatory calendar. In this case, another difficulty arises. Since the norms are different in different months, employees do not understand why this or that amount was obtained. Let’s take July 2019; according to the production calendar, the norm is 184 hours. Both employees worked less than the norm, and one will receive 18,285 rubles, and the other - 16,000.

1. 30,000 / 184 × 160 = 26,086.96 rubles.
2. 30,000 / 184 × 140 = 22,826.09 rubles.

Let's look at the same situation in another month, for example, June 2019. According to the production calendar, the norm is 151 hours. In this case, with the same work schedule, one employee will overwork the norm and receive 31,788.08 rubles, and the second will work less than the norm and will receive 27,814.57 rubles. Both may have questions about the calculation.

1. 30,000 / 151 × 160 = 31,788.08 rubles.
2. 30,000 / 151 × 140 = 27,814.57 rubles.

Option 3. Determination of the standard time according to the production calendar, but on average for the year. To do this, you need to multiply the employee’s salary by 12 months and divide by the number of hours per year according to the standard calendar. In our case, the rate per hour in 2019 is 182.74 rubles (30,000 rubles × 12 months / 1,970 hours). This calculation is more or less understandable and is close to the tariff rate, because here the rate per hour is known, which does not change throughout the year. But then it will be more convenient for the employee if we write down the rate per hour in the employment contract, rather than the salary per month. An employee must understand how exactly and what his salary consists of.

So, for those employees who work on a shift or staggered schedule, it is more convenient to make calculations if the tariff rate is set per shift or per hour.

Piece wage system

Piecework payment does not depend on the time worked and is applied to employees whose work results can be assessed in qualitative material indicators.

In this case, the salary does not depend on the time worked, but working time must be kept track of: you need to fill out a timesheet. And when working at night, such employees are paid at increased rates.

Nowadays, in small enterprises, such a system is often used to pay those who work from home (freelancers) or part-time, with a flexible schedule. How to properly register such employees? The organization must keep time records, and freelancers must not work more than 40 hours a week. The company cannot control this on its own. But you can issue an order obliging the employee to fill out a time sheet, and make an entry in the employment contract stating that he determines the working hours and work schedule independently. At the same time, he should not work more than the norm for the production calendar.

Let us give two examples of such calculations.

Example 1. Piece payment for quantity

The daily quota of baked cakes from a confectionery employee is 5 pieces. The daily rate for the tariff is 1,500 rubles. In one month, the employee baked 94 cakes.

Payment for 1 cake will be: 1,500 rubles / 5 cakes = 300 rubles per piece.

In this case, the monthly earnings of a confectioner will be: 300 rubles × 94 cakes = 28,200 rubles.

Example 2. Piecework payment according to time standard

The bakery employee has a set time limit for baking one cake - 96 minutes. The hourly tariff rate is 187.5 rubles. The pastry chef baked 110 cakes in a month.

Piece payment will be: 187.5 × 96 minutes / 60 = 300 rubles/cake.

Monthly earnings will be: 300 × 110 = 33,000 rubles.

Bonus (commission) wage system

This payment system is usually used for employees on whose work the company’s revenue directly depends. For example, for sales managers, sellers. With such a system, there is usually a small constant part (calculated based on work time), and there is a bonus part, which depends on the revenue in each specific month or on the total amount of issued/paid invoices for a particular sales manager.

We examined the main remuneration systems in their purest form. In practice, these systems are usually found with additions and changes, for example, time-bonus or piece-progressive. Employers themselves develop a payment system depending on the needs of their organization. The main thing is that employees are familiar with local regulations that describe the payment system, and understand what indicators their salary depends on and what parts it consists of.

Hello! In this article we will talk about piecework wages.

Today you will learn:

1. What is piecework wages and where is it applied?
2. What types of piecework wages exist;
3. What are the prerequisites for transferring to piecework wages;
4. Advantages and disadvantages of this type of payment.

One of the most important aspects of organizing work activities in a company is the choice of the form of monetary remuneration for employees. We are most familiar with the time-based form, when salaries are calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities where it is extremely important for the employer to motivate the employee to increase productivity, and also where it is possible to keep quantitative records of the work performed. Then another common form is used – piecework wages.

What is piecework wages?

Piece wages – This is a type of monetary remuneration for an employee where his earnings directly depend on the units of production he produces or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

• Download a sample piecework wage agreement

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, and teachers are on temporary duty. Piecework wages are typical for such professions as turner, welder, taxi driver, and member of a repair team.

However, there are often cases when, to further motivate an employee, an employer uses a calculation procedure that is characteristic of both forms. The employee is paid a monthly fixed salary, most often small but guaranteed, so that the employee has something to live on in case of the “off season”. In addition, the employee receives payment per unit produced or a percentage of sales.

Example.

In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to the salary, may pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that using the carrot of a monetary reward is much more effective than threatening them with the stick of dismissal for being idle on the sales floor.

Concepts inextricably linked with the word “piecework” Production rate

- the number of units of products established by the company that must be manufactured within a certain time frame. Usually they talk about hourly, daily and monthly norms. – minimum guaranteed monthly wage for a given skill level. Indicated in . The salary is only part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits.

Price - this is the amount of earnings for one unit of work performed or products produced. It is calculated through the ratio of the tariff rate to the production rate.

Tariff schedule - tariffication of wages based on the complexity of the work and the qualifications of the employee. There are ranks or categories (for example, engineer of the first category or piece worker of the 5th category).

Calculation of piecework wages

Let us give two examples of such calculations.

Example 1. The daily rate of processing parts on a milling machine for a milling machine operator is 120 pieces. The daily rate for the tariff is 1200 rubles. In one month, the employee processed 2,400 parts.

The piece rate is calculated by dividing the daily tariff rate by the daily rate for parts:

R = 1200/120 = 10 rubles/pcs.

In this case, the monthly salary of the master will be:

Z = 10*2400 = 24000 rub.

Example 2. The calculation looks somewhat different when the standard determines not the number of products, but the time period.

The time limit for using the machine is set at 30 minutes per operation. The hourly tariff rate is 150 rubles. During the month, the employee performed 600 operations.

We calculate the piece rate:

R = 150*30/60 = 75 rubles/operation

Monthly earnings will be:

Z = 75*600=45000 rub.

Types of piecework wages for workers

The existence of several types of this payment is explained by the diverse specifics of existing work where piecework payment is used.

Let's look at its main types with examples:

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages if the necessary prerequisites are met:

• Well-established accounting of manufactured products or services provided;
• Presence of an uninterrupted supply of materials and everything necessary for work;
• Effective quality tracking;
• Developed logical tariff systems and local standards;
• The ability to take into account quantitative data on the performance of each employee separately;
• The existing need at this level of company development is to increase the level of production (sales) many times over.

The conditions for piecework wages are specified in individual and collective labor contracts, work acceptance certificates, work orders, as well as in the Regulations on remuneration. The latter is understood as a normative act that is valid only within the enterprise, which stipulates the procedure for calculating wages, the timing of payment of remuneration to employees, the rules for paying bonuses and allowances.

When approving such a document, the employer proceeds from the financial capabilities of his organization and also takes into account the norms of the Labor Code.

All important information should be specified in the Employment Contract, preferably in as much detail as possible.

Advantages and disadvantages of piecework wages

If an employer transfers his workers to piecework, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.

Let's look at them:

There is no ready answer as to what form of wages or what type of piecework will be best. Everything is very individual and, above all, depends on the type and conditions of the organization’s activities. The same system can work differently in two teams. It seems to us that only with experience, through trial and error, will the employer be able to develop the necessary scheme of monetary motivation for his employees.

I'll start with a specific situation. It happened several years ago at one of the Russian woodworking enterprises. The problem that this company faced then was the failure to meet delivery deadlines and the loss of some customers. The problem did not lead to a decrease in sales, since demand then exceeded supply. But a situation where 30-40% of orders are shipped later than promised could well lead to negative consequences for the business. Therefore, the task was set - to learn how to produce products on time. All measures taken by the plant (implementation of a quality management system, quality control of incoming raw materials, combating defects in individual operations, consideration of specific customer complaints, etc.) did not lead to the desired result. Plans were thwarted time after time. Month after month passed, but the situation did not change.

Faced with this problem, we then proposed to find the root problem using the theory of constraints technique. The joint work with the management of the enterprise took one day.

What we discovered then was unexpected for everyone: the culprit was piecework payment at one of the processing stages. The management of the enterprise could never have imagined that piecework payment could hinder the development of the enterprise. All their previous experience told them that such payment is fair, allows for the correct behavior of workers, and is beneficial to the enterprise itself, because we pay only for results. But in fact, it led to the fact that the product that the enterprise needs right now does not necessarily coincide with the product that is beneficial to the worker (with piecework wages, the worker earns differently, producing different products).

Sooner or later, the worker will find the opportunity to produce exactly what is beneficial to him. At the same time, he is right in his own way, because it was the management that set the prices and gave him the right to receive payment for results. And the worker produces the result. The one that is beneficial to him and for which the company promised to pay him more. Another interesting thing here is the position of the master - the leader who is the only one aware of the situation. It was he who allowed the worker to produce something that was not currently needed according to the delivery schedule. The fact is that the master understood that if he did not allow the worker to earn money, he could quit. And this will create a new, no less problem. Including personally for the foreman, whose salary also depends on the completion of volumes.

Since that time, I have observed this picture many times, at enterprises in different industries (food production, defense industry, retail and wholesale trade, services). Of course, piecework wages do not always lead to such sad results. But it always carries this potential danger, since it creates a hidden conflict between the interests of the enterprise and the interests of the employee. Sooner or later this conflict becomes decisive.

Let's dig deeper. Why do we use piecework wages? Of course, you can convince yourself that it is fair. But I have seen enterprises where the worker manages to fulfill the quota by 500-700 percent (found at defense enterprises). Does he get paid his full salary in this case? No. Where does justice go? So it's not about fairness of payment. The fact is that we are convinced that without piecework wages, workers will not work at all to their full potential, because they are lazy. And if you pay a worker just a salary, he will not strive to produce the best possible result. That's the whole point. This is why piecework wages are retained at Russian enterprises.

But is this belief correct? Is it true? Ask yourself personally (if you are not on a deal): why are you trying to do your job responsibly - just because it pays well? Will you try twice as hard tomorrow, get twice the results, if you get paid twice? You most likely do your job responsibly because it interests you, because you like to enjoy the process and like to grow professionally. That is, a person has many more motives than just material reward. I recently spoke with the leaders of a Chelyabinsk organization (car services). So, they claim that their workers’ wages are not in the first place. First of all, workers like the result they get and the process itself. They enjoy the process and the result.

And here's what else is interesting. If you remain convinced that “a person is lazy and the only way to get him to work to the maximum is through piecework,” you will receive constant confirmation of this. After all, this is exactly how it has been until now, right? You see how a person asks for an increase in salary for expanding functionality, for improving qualifications, for combining professions, how he slows down his work so that you do not raise the standards. And he deliberately does not complete the work in order to be able to get more overtime. This situation is called a self-fulfilling prophecy. Are these consequences of your belief reflected in the performance of your business? You decide.

Personally, I chose a different belief for myself: “People by nature want to work and enjoy it. They enjoy being part of a community, they enjoy making decisions, growing professionally and achieving results.” Piece payment is inappropriate with such a belief; it contradicts it. And you know, I also constantly receive confirmation of my belief.

One more argument. In Western large enterprises, piecework wages are practically never found, although (as we know) productivity there is much higher.

I am confident that we live in exciting times in terms of managing organizations. There are dramatic changes happening in the world, not all of which we notice in time, and therefore do not use. Some of these changes are so dramatic that even if we notice them, we cannot afford to take advantage of them. Simply because we are not ready for them.

Forms of remuneration: their features and advantages, calculation of wages for each of them

Peculiarities of payment for work combining positions and business trips

Features of payment of vacation pay and calculation of sick leave

Remuneration of an employee (wages) in accordance with the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation (additional payments and allowances of a compensatory nature, including including for work in conditions deviating from normal conditions, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Remuneration issues are regulated by:

• Labor Code of the Russian Federation;
• Federal Law of December 14, 2015 No. 376-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””;
• Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On the minimum amount of increase in wages for work at night”;
• Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages”;
• Federal Law of November 24, 1995 No. 181-FZ “On social protection of disabled people in the Russian Federation”;
• Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the specifics of sending employees on business trips.”

The amount of wages to employees is determined depending on the position held, the category of the employee, his qualifications, type of unit, professional level and taking into account the employee’s personal contribution to the accomplishment of assigned tasks.

Each enterprise uses its own remuneration system, i.e., the procedure for calculating the amount of wages to be paid to employees in accordance with the job functions performed and the results of work, including the size of tariff rates, salaries (official salaries), additional payments and compensation allowances.

There are two types of wages:

1) basic wage (BW) - wages for time worked, payment at tariff rates, salaries, bonuses, additional payments and allowances;

2) additional wages (AS) - payments for unworked time provided for by labor legislation (payment for regular vacations, severance pay upon dismissal, remuneration when sent on a business trip, etc.).

Basic salary

The main form of remuneration is divided into time-based and piece-rate.

Most often, at enterprises, all employees are differentiated into categories of workers depending on the nature of the work performed, which makes up the content of labor:

• managers;
• specialists;
• production workers;
• auxiliary workers.

When paying managers and specialists, as a rule, a time-based form of remuneration is used, while production and auxiliary workers are paid on a piece-rate basis.

With time-based wages An employee’s salary depends on the time actually worked and his tariff rate or official salary, and not on the number of works performed. There are two types of time-based wages: simple time-based and time-based bonuses.

With a simple time-based form of remuneration wages are determined based on the fixed official salary (or tariff rate) and the actual time worked according to the working time sheet.

Example 1

We will calculate the wages of employees of Alpha LLC (the form of remuneration is time-based).

Ivanov I.I. and Sidorov P.S. worked a full working month, as evidenced by the letter code “I” in the time sheet (Table 1), and Yakovlev S.A. and Yakushin V.S. are part-time workers month: the letter code “DO” indicates unpaid leave granted to employees with the permission of the employer.

According to the staffing table (a regulatory document regulating the structure and number of the enterprise, indicating the salary for each position) of Alpha LLC, the official salary of an engineer of the 1st category is 40,000 rubles.

If an engineer of the 1st category of Alpha LLC has worked a full working month, he will receive 40,000 rubles, if part-time, his salary is determined by dividing the established monthly salary by the calendar number of days of the month and multiplying by the number of working days worked:

Salary Yakovlev V.S. = (40,000.00 / 21) × 20 = 38,095.24 rubles.

The wages of technicians are determined based on an hourly or daily tariff rate, taking into account the category and the number of hours or days worked.

The hourly tariff rate for 4th category equipment is 110.40 rubles, 6th category equipment is 136.99 rubles.

Salary Sidorov P.S. = 168 hours × 136.99 rubles. = 23,014.32 rubles;

Salary Yakushin V.S. = 152 hours × 110.40 rubles. = 16,780.80 rub.

____________________

With a time-bonus form of remuneration wages are determined based on a fixed official salary (or tariff rate), time actually worked according to the time sheet and the bonus component according to the company’s regulations.

The bonus regulations provide for indicators and bonus conditions, subject to which the employee is paid a bonus, for example:

• fulfillment of the production plan;
• increase in labor productivity;
• improving the quality of manufactured products;
• mastering new equipment and technology, etc.

From the regulations on bonuses for employees of Alpha LLC:

Bonuses are not paid if:

• the production plan has not been fulfilled and/or the quality of the products produced does not meet the standard;
• during the calendar month, the employee violated labor and/or production discipline, internal labor regulations;
• job responsibilities stipulated by the employment contract or job descriptions were not performed or were not performed properly;
• orders, instructions and instructions from the leadership of the unit or the organization as a whole were not followed, etc.

Example 2

Let’s use the data from example 1 and calculate the wages of workers with a time-bonus form of remuneration, taking into account the terms of the bonus provision (there are no penalties):

Salary Ivanov I.I. = 40,000.00 × 1.2 = 48,000.00 rub.;

Salary Yakovlev V.S. = 38,095.24 × 1.2 = 45,714.29 rubles;

Salary Sidorov P.S. = 23,014.32 × 1.2 = 27,617.18 rubles;

Salary Yakushin V.S. = 16,780.80 × 1.2 = 20,136.96 rubles.

_______________________

Piecework form of remuneration based on quantitative and qualitative indicators of labor results. It is used simultaneously with labor standardization and the establishment of time standards, production standards, etc.

Employees receive wages depending on the quantity of products produced (work performed or services provided) at piece rates approved within the enterprise per unit of products produced (work or service).

The piecework form of remuneration is divided into individual and collective.

Individual involves calculating wages to each worker for the amount of work actually completed. Collective wages depend on the amount of work performed by the entire team (team).

In addition, the piecework form of remuneration is divided into:

• simple piecework;
• piecework bonus;
• piecework-progressive;
• chord.

Simple piecework form of remuneration (individual) is based on a tariff system created on the basis of tariff rates, the tariff schedule and the unified tariff and qualification directory of works and professions (ETKS).

Tariff schedule- this is a set of tariff categories of workers - indicators of qualifications and level of work. Tariff rates express in monetary form the amount of remuneration for workers of various qualifications per unit of working time, depending on their qualifications, conditions, and intensity of work.

Tariff rates may increase depending on working conditions.

According to Art. 147 of the Labor Code of the Russian Federation, the minimum increase in wages for employees engaged in work with harmful and (or) dangerous working conditions is 4% of the tariff rate (salary) established for various types of work with normal working conditions. The specific amounts of wage increases are established by the management of the enterprise.

Example 3

To pay workers at Alpha LLC, a six-digit tariff scale is used. For each calendar year, the enterprise sets uniform hourly wage rates for workers, taking into account wage indexation (Table 2).

table 2

Uniform hourly tariff rates

Time is standardized for each type of work (product or service) of a manufacturing enterprise, as a rule, by a standardization engineer and approved by the head of the enterprise (Table 3).

Table 3

Time standards for performing repair work on unit A-001

For each employee, an individual personal account, work card, work order or other document established by the local act of the enterprise is issued per month, which displays how much and what kind of work he has performed (Table 4).

Table 4

Personal account of 4th category repairman O. I. Abramtsev for October 2016.

A 4th category repairman, in accordance with the time standards approved by the enterprise, can only perform work on acceptance of the unit, assessment of its technical condition and assembly, related to 4th category work, the tariff rate is 110.4 rubles/hour.

Abramtsev O.I. will receive 19,125.7 rubles per month. excluding allowances and bonuses, if any.

Let us define his individual output, i.e. labor productivity, as the difference between the standardized time and the actual one.

The actual time is determined by the time sheet worked for the month (168 hours), the normalized time is determined by the personal account (173.24 hours). Thus, the development of time standards for Abramtseva O.I. is 5.24 hours, or 103%.

_______________________

Simple piecework form of remuneration (collective) similar to individual work, the main difference is that workers are united into teams to perform work more efficiently, while the volume of work and wages are distributed among the entire team.

Example 4

The time standards for work performed and the uniform hourly rates approved by Alpha LLC are the same for individual and collective forms of remuneration.

A personal account (or other document) is also issued, only it has a slightly different appearance - it is issued not for one employee, but for the entire team as a whole, regardless of who performed what work (Table 5).

Table 5

Personal account of brigade A for October 2016.

As we can see, the team “earned” 129,478.06 rubles. This amount must be distributed among the team members. There are two main ways:

1) each employee “takes” from the total earnings what is due to him according to his rank and actual time worked, and the remainder is distributed equally;

2) the labor participation coefficient (LFC) is applied - an indicator of taking into account the personal contribution of each employee. The degree of participation of each employee is determined by the brigade council; the decision is made by a majority (at least 2/3 of the total composition) of the brigade members and is documented in the minutes of the brigade council meeting.

Based on the personal account of the team, a wage distribution sheet is drawn up (Table 6).

Table 6

Payroll sheet for workers of team A for October 2016.

The total piecework earnings per team are RUB 29,581.18. (129,478.06 - 99,896.88 rubles) - this is the balance that needs to be distributed. To do this, you need to calculate step by step:

1) wages according to the tariff - the product of the actual time worked by the hourly tariff rate of the corresponding category. This is what the employee will receive without fail, since he has worked the hours indicated in the working time sheet;

2) the calculated value taking into account the KTU - we multiply the salary according to the tariff by the KTU. The final value for further calculation is RUB 111,864.94. (total for group 9);

3) coefficient of distribution of piecework earnings (K rsp):

K rsp = ∑SP / ∑RV,

where ∑SP is the amount of piecework earnings, rub.

∑РВ - the amount of the calculated value taking into account the KTU, rub.

The RSP for the entire brigade will be 0.26444 (RUB 29,581.18 / RUB 111,864.94);

4) and then distribute the piecework earnings taking into account the KTU, multiplying the calculated value (column 9) by the distribution coefficient of the piecework earnings.

Total for gr. 10 “Piece work” - 29,581.18 rubles, which corresponds to the difference between the salary according to the tariff and the payment for the work actually performed.

Thus, team members consisting of 6 people worked 936 man-hours per calendar month, but completed work for 1165.52 man-hours. The crew's output was 229.52 hours, or 124%.

_________________________

With piecework-bonus form of remuneration piecework earnings are determined as with a simple piecework form, and the bonus component is determined in accordance with the bonus regulations.

Example 5

At Alpha LLC, bonuses are calculated in the amount of 20% of the established salary (tariff rate).

With a piecework-bonus form of remuneration, employees will receive the following earnings, taking into account the conditions of the bonus provision and the absence of penalties:

Salary of Abramtseva O.I. = 19,125.70 × 1.2 = 22,950.84 rubles;

Salary of Tsvetaeva S.A. = 22,343.09 × 1.2 = 26,811.71 rubles;

Salary Sidorov A.S. = 22,343.09 × 1.2 = 26,811.71 rubles;

Salary Naumov A.N. = 24,039.34 × 1.2 = 28,847.21 rubles;

Salary Smirnov A.V. = 25,641.97 × 1.2 = 30,770.36 rubles;

Salary Egorov N.V. = 12,767.48 × 1.2 = 15,320.98 rubles;

Salary Ivanov I.A. = 22,343.09 × 1.2 = 26,811.71 rubles.

________________________

If the organization uses piecework-progressive form of remuneration, then a certain standard of labor is paid at a fixed rate, and everything that is above the standard is paid at an increased rate in order to motivate workers to increase labor productivity.

Example 6

The form of remuneration for the work of a 4th category repairman Abramtseva O.I. is individual piecework. The norm is 168 hours, the tariff is 110.4 rubles/hour. The rate over the standard time is 120.7 rubles/hour.

ZP Abramtseva O.I. = 168 × 110.40 + 5.24 × 120.70 = 19,179.67 rubles.

_______________________

With lump sum payment the full amount of remuneration is paid upon achieving a goal (usually specified in the contract). Until this moment, a certain amount is paid not lower than the subsistence level.

The minimum wage (minimum wage) for a fully worked month is established at the legislative level.

Basic wages also include part-time wages (both time-based and piece-rate wages).

Combination involves one employee performing not only his job duties during his working day, but also, for example, an absent employee. In this case, the order of the head of the enterprise indicates the period of combination and the specifics of remuneration; most often, a percentage of the official salary of the absent employee is established.

Example 7

The official salary of I. I. Ivanov is 40,000 rubles.

In addition, throughout the entire month he performed part-time work for P.S. Ignatov, whose official salary was 35,000 rubles.

According to the order and additional agreement to the employment contract of I. I. Ivanov, the percentage of additional payment is 25% of the official salary of P. S. Ignatov.

Thus, the remuneration of Ivanov I.I. will be:

Salary Ivanov I.I. = 40,000 + 35,000 × 0.25 = 48,750.00 rub.

___________________

Additional salary

Additional salary is:

1. Payment of vacation benefits (annual paid leave, educational leave, etc.).

The annual basic paid leave according to the Labor Code of the Russian Federation is 28 calendar days. In some cases provided for by law, employees are entitled to additional paid leave.

• when the employee got a job (his calendar year is calculated from the date of employment);
• the amount of payments minus travel expenses, hospital payments, financial assistance, etc.;
• the period of the employee's planned vacation.

Example 8

Amosov I.S. (proper salary - 40 thousand rubles) worked exactly half of the month, and plans to take vacation for the remaining half (14 calendar days).

The employee worked in full for the calendar year from 10/01/2015 to 09/31/2016. During this period, he was credited with 550 thousand rubles. minus payments not related to our calculation in accordance with Government Decree No. 922 dated December 24, 2007.

Let's determine the number of days in the original year: multiply 12 calendar months by 29.3 (the average number of days in a month) - we get 351.6 days.

Then, we calculate the average earnings per day by dividing the amount of employee payments for the year by the number of days:

550,000 / 351.6 = 1564.28 rubles.

Now let’s calculate payments for vacation (14 calendar days):

1564.28 × 14 = 21,899.92 rubles.

Thus, for October 2016, the employee will receive, taking into account vacation pay:

20,000 + 21,899.92 = 41,899.92 rubles.

__________________

2. Payments of child care benefits.

3. Payments to the employee for incompletely used vacation in the event of his dismissal - compensation for all unused or remaining days of vacation.

4. Payments for performing a socially useful or government task.

5. Payment by the enterprise for housing to its employees.

6 One-time bonuses for length of service, length of service or other indicators provided for by the collective agreement.

7. Payment of sick leave.

The company pays the employee only the first three days of sick leave, the remaining days are compensated by the Social Insurance Fund (SIF). When calculating sick leave, similar to vacation pay, it is necessary to calculate the average salary. It should be borne in mind that the percentage of payment varies depending on the employee’s length of service:

• less than 5 years - payment will be made in the amount of 60% of the average salary;
• from 5 to 8 years - 80% of the average salary;
• more than 8 years - 100% of the average salary.

Note!

Veterans of the Great Patriotic War, workers who suffered a work injury, disabled people, women on maternity or child care leave and some other categories of workers, regardless of length of service, receive 100% sick leave compensation.

8. Payment of travel expenses and the business trip itself.

Here it is very clear to distinguish between two concepts: “travel expenses” and “labor expenses”. The first group includes travel expenses to the place of business trip, daily expenses, living expenses (hotel, hotel, etc.) and other expenses (telephony, Internet and other expenses provided for by law and regulations of the enterprise). We will not consider this group.

Labor costs during a business trip require payment on average for each day of stay on a business trip in accordance with Government Decree No. 922.

According to the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 (as amended on July 29, 2015), the average earnings for the period the employee is on a business trip and for the days of travel, including during forced stopover is retained for all days of work according to the schedule determined by the sending organization.

Example 9

Employee Amosov I.S. (official salary - 40 thousand rubles) was sent on a business trip for 3 working days.

We know the average daily earnings based on sick leave - 1,564.28 rubles.

Thus, for a business trip, the employee will receive 4,692.84 rubles.

In October 2016, 21 working days, of which 3 days the employee was on a business trip, and the remaining 18 were at the workplace at the location of the enterprise.

The employee's salary for October will be:

(40,000 / 21) × 18 + 4692.84 = 38,978.55 rubles.

_________________

In cases where the average payment for a business trip is lower than the official salary (tariff rate) of the employee, the head of the enterprise can pay the difference to the employee, if this is provided for by the collective agreement or the regulations on business trips or other local acts of the enterprise. In this case, Amosov I.S. will receive 40,000 rubles. as provided for in the company's staffing schedule.

conclusions

From a variety of forms of remuneration, each enterprise chooses the optimal one for itself or uses several forms in combination for different categories of employees.

If an employee’s work cannot be determined from a quantitative point of view, it is definitely worth using a time-based or time-based bonus form of remuneration (for example, for managers, the entire administrative and managerial apparatus and specialists).

The piecework form of remuneration is used only in cases where quantitative characteristics can be determined. In this case, the employee is motivated: the more he does, the more he will receive (usually applied to basic production workers).

The bonus component in any form of remuneration is intended solely to motivate employees; whether to apply it or not directly depends on the financial capabilities of the enterprise.

A. N. Dubonosova,
Deputy Managing Director for Economics and Finance

In the face of financial problems and business restructuring, the company is looking for ways to reduce its costs and often starts by reducing the wages of its employees. Let's consider how legal such actions of employers are.

Remuneration of employees is regulated in organizations by labor contracts, collective agreements, agreements and local regulations containing labor law norms (for example, Regulations on remuneration, Regulations on bonuses, etc.).

When an employee is hired by an organization, the employer enters into an employment contract with him. In accordance with Article 56 of the Labor Code, this contract is an agreement between the employer and the employee, according to which the first undertakes to provide the second with work for a specified labor function. At the same time, the employer must provide working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations and this agreement, as well as pay the employee wages on time and in full. In turn, the employee undertakes to personally perform the labor function determined by this agreement and comply with the internal labor regulations in force for this employer.

Based on the above provisions, payment of wages to an employee is the responsibility of the employer. In addition, the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) are among the conditions that must be included in the employment contract *(1). Consequently, the employer cannot unilaterally change the terms of the employment contract (including the terms of remuneration).

The provisions of the Labor Code *(2) allow changes to the terms of the employment contract determined by the parties only by written agreement of the parties, with the exception of cases provided for by the Code.

Thus, Article 74 of the Labor Code contains exceptions to the general rule and allows for changes to the terms of the employment contract agreed upon by the parties at the initiative of the employer without the consent of the employee (i.e. unilaterally). By virtue of this article, this is possible only in the case when, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be preserved. It is important that the work function cannot be changed.

The employer is obliged to notify the employee in writing of the upcoming changes to the conditions of the employment contract established by the parties, as well as the reasons that necessitated the need for such changes, no later than two months in advance, unless otherwise provided by the Code.

If the employee does not agree to work under the new conditions, then the employer is obliged to offer him in writing another job available in the company (both a vacant position or work corresponding to the employee’s qualifications, and a vacant lower position or lower paid job), which the employee can perform taking into account his health status. In this case, the company is obliged to offer the employee all vacancies that it has in the given area that meet the specified requirements. The employer is obliged to offer vacancies in other localities if this is provided for by the collective agreement, agreements, or employment contract.

If there is no specified work or the employee refuses the offered work, the employment contract is terminated*(3).

It is very important that changing the terms of an employment contract is possible only when changes have occurred in the organizational or technological working conditions and, accordingly, the previously agreed conditions cannot be maintained. Consequently, the employer is obliged to provide appropriate evidence of such changes - this was indicated by the Plenum of the Supreme Court of the Russian Federation * (4), explaining to the courts the need to take into account the provisions of Article 56 of the Civil Procedure Code of the Russian Federation. In accordance with this article, the employer is obliged, in particular, to provide evidence confirming that a change in the terms of the employment contract determined by the parties:
- firstly, it was a consequence of changes in organizational or technological working conditions (for example, changes in equipment and production technology, improvement of jobs based on their certification, structural reorganization of production);
- secondly, it did not worsen the employee’s position in comparison with the terms of the collective agreement (agreement).

The employer also cannot change the terms of remuneration provided for by a collective bargaining agreement or agreement unilaterally, since changes and additions to these documents can be made either in accordance with the rules established by the Labor Code for their conclusion, or in the manner prescribed in the collective bargaining agreements themselves. *(5).

There is a fairly common practice when an employer makes unilateral changes to local regulations by creating additions to them or approving new versions of these documents.

This is a gross violation of labor laws. The fact is that the provisions established by local regulations must be reflected in employment contracts with employees by including in the employment contract:
- or the texts of these provisions themselves;
- or references to these documents.
Consequently, unilateral changes by employers to local regulations contradict Article 72 of the Labor Code.

Despite the significant difficulties of the procedure for changing an employment contract (collective agreement, agreements and local regulations containing labor law norms), employers still do not give up their intentions to reduce wages to employees (and, accordingly, insurance premiums for it) and in practice apply several ways to reduce such costs.

Let's look at the most common ways to reduce workers' wages.

Reduction of salaries, tariff rates, piece rates

The employer can reduce salaries, tariff rates and piece rates established by the employment contract with the employee upon hiring him only with the written consent of the employee - for this he must conclude an additional agreement with him to the employment contract. This option is permissible due to the provisions of Article 72 of the Labor Code. However, even in this case, making these changes to the employment contract will be considered unlawful if it is not justified by relevant reasons (for example, a decrease in the volume of work or job responsibilities of employees, a decrease in the complexity of the work performed, etc.). After all, the salary of each employee depends not only on the agreement of the parties, but also on a number of factors determined by the legislator: on the qualifications of the employee, the complexity of the work he performs, the quantity and quality of the labor expended by him *(6). In addition, the employer is obliged to provide employees with equal pay for work of equal value *(7).

Therefore, if the salary, tariff rate or piece rates were reduced by agreement of the parties without indicating the relevant reasons, then the regulatory authorities will consider that the employee and the employer had no reason to reduce them.

In practice, there are situations when the employer unilaterally decides to reduce salaries, tariff rates and piece rates due to a reduction in the job responsibilities of employees.
However, as mentioned above, the employer has the right to change downward salaries, tariff rates and piece rate norms unilaterally only if organizational or technological working conditions change, subject to compliance with the standards provided for in Article 74 of the Labor Code.

Reduction in size or non-payment of premiums

Incentive payments provided for in employment contracts with employees, collective agreements, agreements and local regulations containing labor law standards are an integral part of employee wages. These documents establish bonus indicators, conditions for paying bonuses, etc.

Quite often in these documents there are provisions that the payment of the bonuses specified in them is not the responsibility of the employer or that bonuses are paid only under a certain financial situation of the organization. In this case, bonuses are not included in the remuneration system and are not mandatory for payment. However, it is necessary to remember here that by virtue of subparagraph “n” of paragraph 2 “Regulations on the specifics of the procedure for calculating average wages” * (8), these bonuses will not be taken into account in the calculation of average earnings.

If the organization has established a time-bonus or piece-rate wage system, then the payment of bonuses to employees who have fulfilled all bonus conditions is the responsibility of employers. Employers cannot unilaterally reduce the amount or completely eliminate such bonuses.

Cancellation of additional payments of a compensatory nature

We will talk about the abolition of the increased amount of additional payments compared to those established by labor legislation.
Additional payments of a compensatory nature, which are part of the salary, are paid:
1) employees who work in special conditions:
— employed in work with harmful and (or) dangerous working conditions * (9);
— employed at work in areas with special climatic conditions * (10);
2) to employees when performing work in conditions deviating from normal:
— work of various qualifications*(11);
— combination of professions (positions) * (12);
— overtime work*(13);
— work at night*(14);
— work on weekends and non-working holidays *(15), etc.

At the same time, in a number of cases, the legislation stipulates the minimum amount of increase in wages for work in special conditions and in conditions deviating from normal ones. However, employers are allowed to establish additional payments of a compensatory nature in an amount higher than that approved by labor legislation. For example, for working on weekends and non-working holidays, for working at night, for overtime work, for working in harmful and (or) dangerous conditions.

As practice shows, quite often company managers believe that they can unilaterally refuse to provide employees with additional compensation of a compensation nature in an increased amount.

This position is erroneous due to the fact that all additional payments of a compensatory nature in an increased amount are established by employment contracts (collective agreements, agreements and local regulations containing labor law standards) and therefore cannot be changed unilaterally * (16).

For the same reason, the employer cannot unilaterally cancel such payments as additional payment for food, additional payment for travel to the place of work by public transport, additional payment to the salary when paying for temporary disability, etc.

Providing employees with leave without pay

Recently, one of the most common practices to reduce labor costs is the unreasonable provision of unpaid leave to employees and the establishment of part-time work.

Employers believe that the lack of orders and a reduction in the volume of work are a good reason to send an employee on leave without pay or set him to work part-time. Employees who fear dismissal due to staff reduction are forced to apply for such leave or sign an additional agreement to the employment contract establishing part-time work.

Such actions by the company's management are illegal.

The law does not provide for the right of an employer to unilaterally grant employees leave without pay. In accordance with the provisions of Article 128 of the Labor Code, it is permitted to grant leave to an employee without pay for family reasons and other valid reasons. But when in practice such leave is granted, for example, to all employees of a workshop with a duration of 89 calendar days each, it is difficult to assume that they all simultaneously had family or other valid reasons. Supervisory authorities will definitely pay attention to the provision of unpaid leave to a large number of employees for a long period at the same time.

The Ministry of Labor of Russia outlined its point of view regarding the use of these leaves as a tool for reducing labor costs in the explanation “On leaves without pay at the initiative of the employer” * (17). In particular, the Ministry of Labor indicated that “forced” leaves without pay at the initiative of the employer are not provided for by labor legislation.

A part-time working schedule can be established upon reaching an agreement between the employee and the employer *(18). However, the massive introduction of part-time work into organizations, even on the basis of concluded additional agreements to employment contracts, as in the case of the provision of leave without pay, will allow regulatory authorities to doubt the legality of these agreements.

The employer has only one legal way to unilaterally establish a part-time working regime - on the basis of Part 5 of Article 74 of the Labor Code. This provision states that in connection with a change in organizational or technological working conditions, the employer, in order to avoid mass layoffs of workers, has the right, taking into account the opinion of the trade union body of the primary organization, to introduce a part-time working regime for a period of up to six months.

It must be remembered that if employees cannot fulfill the duties stipulated by the employment contracts concluded with them, through no fault of their own, then the employer is obliged to pay them for downtime in the amount of at least two-thirds of the employee’s average salary *(19).

Fines

Another way to reduce the cost of paying employees, used by employers, is to introduce a system of fines into the organization. This method is most often used in organizations in which the remuneration system does not provide for the payment of bonuses. Fines are imposed for employees being late for work, for failure to complete tasks on time, etc.

However, in this case, employers do not take into account that imposing a fine on an employee as a disciplinary measure is not provided for by labor legislation. Article 192 of the Labor Code establishes a list of disciplinary sanctions - reprimand, reprimand, dismissal, which is closed. In this regard, the application of a system of fines to employees is illegal.

I. Nechushkina,
Head of the salary department of AKG "Ural Union"

*(1) Art. 57 Labor Code of the Russian Federation
*(2) art. 72 Labor Code of the Russian Federation
*(3) clause 7, part 1, art. 77 Labor Code of the Russian Federation
*(4) clause 21 post. Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 N 2
*(5) Art. 44, 49 Labor Code of the Russian Federation
*(6) art. 132 Labor Code of the Russian Federation
*(7) Art. 22 Labor Code of the Russian Federation
*(8) approved fast. Government of the Russian Federation dated December 24, 2007 N 922
*(9) art. 147 Labor Code of the Russian Federation
*(10) Art. 148 Labor Code of the Russian Federation
*(11) art. 150 Labor Code of the Russian Federation
*(12) Art. 151 Labor Code of the Russian Federation
*(13) art. 152 Labor Code of the Russian Federation
*(14) Art. 154 Labor Code of the Russian Federation
*(15) Art. 153 Labor Code of the Russian Federation
*(16) Art. 44, 49, 72 Labor Code of the Russian Federation
*(17) clarification of the Ministry of Labor of Russia dated June 27, 1996 N 6 (approved by the resolution of the Ministry of Labor of Russia dated June 27, 1996 N 40)
*(18) art. 93 Labor Code of the Russian Federation
*(19) Art. 157 Labor Code of the Russian Federation