payroll functions. The role of wages in a market economy The social function of wages is as follows

There are four main functions of wages:

- reproductive, which consists in ensuring the possibility of reproduction of the labor force;
- stimulating (motivational), aimed at increasing interest in the development of production;
- social, contributing to the implementation of the principle of social justice;
- accounting and production characterizing the degree of participation of living labor in the process of formation of the price of the product, its share in the total production costs.

Each function, as part of a single whole - wages, not only implies the existence of other parts, but also contains their elements. For example, such functions as accounting and production, reproduction, stimulating, simultaneously play a social role. In turn, in the reproductive function, the stimulating and accounting and production functions of wages are implemented. At the same time, with a common unity, one of the functions to a certain extent may be opposite to the other or exclude the other, reducing the result of its action.

The most significant contradiction of functions is that some of them lead to the differentiation of earnings, while others, on the contrary, to their equalization. The stronger the equalization, the weaker the differentiation, the weaker the incentive effect of wages. This is normal, because it reflects the internal unity and struggle of opposites, does not indicate the inaccuracy of the allocated functions.

When regulating wages, it is necessary to skillfully use the objective unity and opposition of its functions, in a timely manner to strengthen one or weaken others, so that the organization of wages corresponds to its objective content and the characteristics of the development of society.

For a worker, wages are the income that he receives in exchange for his work in the enterprise. Naturally, the employee is interested in increasing this income due to both an increase in the price of labor in the labor market, and the application of greater labor efforts to earn more. The employee also shows a certain interest in achieving less rigid norms of labor costs in the process of consuming labor under the management and control of the employer, so that under equal conditions or the same earnings with relatively less labor effort. As income, wages must guarantee the reproduction of the labor force, so the function of wages is often called reproductive.

For an entrepreneur, wages are always an expense, and he strives to minimize it in terms of a unit of output by both more rational workload of the employee during working hours, and more efficient organization of labor and production, raising its technical level, as well as more stringent labor rationing. . As an expense, wages should guarantee the achievement of the desired result by the employer, inducing the employee to a certain activity. This function of wages is called stimulating. When purchasing labor, the employer also seeks to achieve more favorable "wage rates" for himself. Since the "price of labor" has become a complex concept in modern conditions, the employer seeks to minimize all types of labor costs per unit of output, and not just wages.

Since it is wages that are proportionally related to the directly expended labor, since its stimulating effect on the development of social production is decisive. Skillful use of this function turns wages into one of the most important levers for improving production efficiency and economic growth. And now let's proceed directly to the consideration of the concepts of "stimulating function" and the stimulating role" of wages.

The concept of the stimulating function and the stimulating role of wages has not yet been fully disclosed in the economic environment, although these concepts are widely used by many authors.

The stimulating function and the stimulating role are concepts of the same order, but they cannot be completely identified. The stimulating function of wages is its properties to direct the interests of workers to achieve the required results of labor by ensuring the relationship between the amount of remuneration and labor contribution. The stimulating role of wages is manifested as a result of ensuring the relationship between the size of wages and the specific results of the labor activity of employees. Thus, the stimulating role can be represented as an "engine" of the stimulating function. The stimulating function cannot be quantified, it can only exist or be absent. And the stimulating role of wages is measurable. The stimulating role can rise or fall depending on whether the size of wages corresponds to the labor contribution of the employee and its results. Therefore, the stimulating role can be assessed, analyzed and compared through effectiveness. The increase in the efficiency of wages can be seen as an increase in its stimulating role.

However, until recently, the efficiency of material factors of production has been predominantly studied, and the efficiency of wages has not been studied sufficiently. The effectiveness of wage research is primarily due to the development and expansion of entrepreneurship and market relations. The efficiency formula can be represented as the ratio of the created product to the wages paid for its production. This approach to the definition of efficiency allows us to establish the degree of rationality in spending the wage fund when creating a social product and evaluate its stimulating role. Increasing efficiency means that an increase in wages is accompanied by an improvement in the performance of the employee and the organization as a whole. Of course, such a methodology for analyzing the effectiveness of wages cannot be considered absolutely accurate, since it does not allow one to fully reveal its own effect of wages. Recently, in practice, values that are the inverse of the wage efficiency indicator are more successfully used - the coefficients of labor costs in the output of the final social product:

Kzp = FOT / P

where Kzp is the coefficient of the wage intensity of the product;

FOT - wage fund;

P is the value of the social product, national income or GNP.

It would be a mistake to assume that the stimulating potential of wages is determined only by the amount of remuneration for work. Increasing the level of the stimulating role of wages depends on a number of factors, so it is important to most fully identify their totality and the degree of their influence on this process. It is advisable to classify such factors according to their importance.

The factors on which the stimulating role of wages depends can be divided into internal and external.

The organization of wages is internal. The organization of wages is understood as its construction, ensuring the relationship between the quantity and quality of labor with the amount of its payment, as well as the totality of its constituent elements.

From external factors, one can distinguish, for example, the transformation of the management system, organizational structures of production, legal foundations and business norms, the correspondence of supply and demand for goods and services, the elimination of postscripts, bribes, and other types of unearned income.

Depending on the method and nature of the influence of external factors on the stimulating role of wages, the following factors can be distinguished:

- affecting the effectiveness of wages;
- affecting the structure of incomes of workers and the share of wages in them;
- affecting the mood, psychological state of a person, his desire for highly productive work in order to obtain greater profits.

The forms and systems of remuneration are designed to ensure that wages take into account the quantitative and qualitative results of labor, create a material interest among workers in improving the immediate results of their work and the overall results of the enterprise. The form and systems of remuneration differ in the procedure for calculating wages, depending on its effectiveness. The accrual system should be simple and clear, so that the relationship between labor productivity, product quality and performance of work, on the one hand, and the amount of wages, on the other hand, can be understood by every worker and employee.

The main forms of remuneration are piecework and time. Piecework - a form of wages in which earnings depend on the number of units produced, taking into account their quality, complexity and working conditions.

With piecework wages, rates are determined based on the established categories of work, tariff rates (salaries) and time standards.

The types (systems) of the piecework form of remuneration include:

1. direct piecework - in which the remuneration of workers rises in direct proportion to the number of products produced by them and the work performed on the basis of fixed piecework rates established taking into account the necessary qualifications;
2. piece-bonus - provides for bonuses for overfulfillment of production standards and specific indicators of their production activities (lack of marriage, reclamations);
3. piece-rate - a system in which a complex of various works is evaluated with an indication of the deadline for their implementation;
4. piecework-progressive - provides for the payment of manufactured products within the established norms at direct (constant) prices, and products in excess of the norm are paid at higher prices according to the established scale, but not more than double the piecework rate;
5. indirect piecework - used to increase the productivity of workers servicing equipment and jobs (equipment adjusters, repairmen). Their labor is paid at indirect piece rates based on the amount of output produced by the main workers they serve.

Time-based - a form of wages in which wages depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

In case of hourly payment, normalized tasks are set for employees. For the performance of individual functions and scope of work, service standards or norms for the number of employees may be established.

Distinguish between a simple time-based wage system and a time-bonus system:

6. simple time-based - payment is made for a certain amount of time worked, regardless of the amount of work performed; time-bonus - payment not only for hours worked according to the tariff, but also bonuses for the quality of work.

The most general requirements that must be observed when applying time wages are:

- strict accounting and control over the time actually worked by each employee with the obligatory reflection of downtime;
- justified assignment of wage categories to time workers, and rates to specialists and other employees in strict accordance with their official duties, taking into account the business personal qualities of employees;
- development and application of reasonable service standards, normalized tasks and headcount standards for each category of employees, which makes it possible to exclude a different degree of workload, and, consequently, a different level of labor costs during the working day;
- optimal organization of labor in the workplace, efficient use of working time.

For easier perception of the forms and systems of remuneration, I have summarized them in Appendix 1.

Tariff-free wage system. The tariff-free wage system makes the employee's earnings completely dependent on the final results of the work of the team and represents his share in the wage fund earned by the entire team. Under this system, a fixed salary or tariff rate is not set, but, as a rule, this share is determined on the basis of a constant coefficient assigned to the employee, which determines the level of his labor participation. The use of such a system is advisable only in cases 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 member of the team.

As noted earlier, organizations and enterprises determine the systems and forms of remuneration on their own.

The Constitution of the Republic of Belarus guarantees remuneration for work, without any discrimination and not below the minimum wage (SMIC) established by law.

The minimum wage determines the lower limit of wages for unskilled workers when performing simple work in normal working conditions (1st category of the tariff table).

The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive or compensation payments.

Currently, the MRO performs three main functions:

1. is a state guarantee of the minimum wage;
2. performs the role of a standard in the calculation of administrative fines, taxes, fees and other payments made in accordance with the legislation of the Republic of Belarus;
3. serves as a criterion for determining the amount of benefits and compensations paid in accordance with the legislation on social protection of the population.

1.1 Essence and functions of wages

Wage- this is the main part of the funds allocated for consumption, representing a share of income (net output), depending on the final results of the work of the team and distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

In economic theory, there are two main concepts for determining the nature of wages:

a) wages are the price of labour. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;

b) wages are the monetary expression of the value of the commodity "labor power" or "the transformed form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor relations between the employer and the employee.

The most important condition for organizing social production and stimulating highly efficient labor activity is the establishment of a measure of labor and a measure of its payment. A measure of remuneration is the remuneration or wages received by workers for the provision of their labor. In practice, the salary or income of a particular employee can take the form of various monetary payments: monthly salaries, hourly wage rates, bonuses, remuneration, fees, compensations, etc.

It is also necessary to distinguish between nominal and real wages. Nominal wage or income expresses the total amount of money received by an employee for his labor expended, work performed, service rendered or hours worked. It is determined by the current wage rate or the price of labor per unit of work time.

Real wages are the amount of goods and services that can be purchased with a nominal wage.

The essence of wages lies in the fact that it represents the share of workers, expressed in money, in that part of the national income that is directed towards personal consumption and distribution according to the quantity and quality of the labor expended by each worker in social production.

Wages play a huge role in the development of the economy of the state, the rise in the well-being of the people. It expresses a broad aspect of economic relations between society, the labor collective and workers regarding their participation in social labor and its payment.

On the one hand, wages are the main source of raising the well-being of workers and employees, and on the other hand, they are an important lever for material stimulation of growth and improvement of social production. In order for production to continuously develop and improve, it is necessary to create a material interest of workers in the results of labor.

There are a number of reasons that affect the size of wages, first of all, the equalization of the difference in its size. They are connected mainly with the attractiveness and unattractiveness of professions. Hard, monotonous, dirty and dangerous work should naturally be paid much higher (miners, nuclear scientists, dock workers, garbage collectors, etc.), otherwise it will not be possible to recruit people for these specialties. Similarly, work at night, overtime work, work on weekends and holidays should be paid in the same way. It is this payment that is intended to compensate for the unattractive features of the above professions and working conditions. Such differences caused by non-material reasons are called equalizing differences, since they are not directly related to labor costs and labor productivity.

Professions and types of work that attract a large number of applicants and are considered prestigious should be paid with lower wages, however, wage rates or fees in prestigious professions (lawyers, doctors, teachers, etc.) should take into account the large costs that suffered by these people, learning their professions.

Differences in wages are connected not only with attractiveness and unattractiveness, pleasantness and unpleasantness, prestige and non-prestige of a profession or type of work. A large number of examples can be cited when many prestigious professions are at the same time very highly paid (programmers, managers, banking workers, etc.). Differences in wages here are connected with other causes, which means that they cannot be considered equalizing; rather, they should be called non- equalizing differences in the nature of labor. Such differences are based mainly on the quality of work, the difficulty of obtaining a profession due to material costs and time for education, as well as the need for a certain inclination and natural inclinations for this profession. These differences are defined by the term "human capital".

In modern conditions, during the period of transition to a market economy, in order to stimulate the work of workers, remuneration is not the only source of income for an employee. The total income of an employee includes the following types of payments: wages at tariff rates and salaries, additional benefits and compensations, incentive allowances and bonuses, social payments, dividends, etc. The ratio between these elements forms the income structure, or wages, of individual employees and the entire organization .

The structure of wages in a particular organization is determined on the basis of a microeconomic analysis of the level of remuneration of employees, existing additional payments, costs and results of personnel labor, labor productivity and profitability, as well as conditions in the regional labor market, in particular, the balance of supply and demand for labor etc.

The structure of income at the enterprises of our country is determined by the ratio of three main components: tariff rates and salaries, additional payments and compensations, allowances and bonuses. Tariff rates and salaries determine the amount of remuneration in accordance with its complexity and responsibility under normal working conditions and the corresponding labor costs.

Surcharges and compensations are established as compensation for additional labor costs in case of existing deviations in working conditions. Allowances and bonuses are provided to stimulate high creative activity of personnel, improve the quality of work, labor productivity and production efficiency, and for high quality products are set depending on the total profit received or the total income of the enterprise in the amount of 20-40% of the tariff rate.

Bonuses are provided for high-quality and timely performance of production tasks, as well as for the personal creative contribution of employees to the final results of production.

Social payments include partial or full payment of personnel expenses for the following types: transport, medical care, vacations and days off, meals during work, employee training, life insurance, country trips, material assistance, etc.

The development and use of various forms and systems of remuneration make it possible to apply a certain procedure for calculating earnings for each group and category of workers. This provides a more accurate account of the quantity and quality of labor invested by workers in the final results of production.

Salary performs several functions.

reproductive function consists in ensuring the possibility of the reproduction of labor power at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of labor power to be realized, in other words, maintaining, and even improving the living conditions of an employee who should be able to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

social function, sometimes stands out from the reproduction, although it is a continuation and addition to the first. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the preschool education system, etc. And besides, to ensure a comfortable existence of a person working at retirement age.

The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the stimulating function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund (PAY) and the efficiency of the enterprise.

The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of labor collectives. In solving this problem, an important role is played by the correct choice and rational application of the forms and systems of wages, which will be discussed below.

status function wages implies the correspondence of the status determined by the amount of wages, the labor status of the employee. Status refers to the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). The status function is important, first of all, for the workers themselves, at the level of their claims to the salary that workers of the corresponding professions have at other enterprises, and the orientation of the staff to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

Regulating function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market. Like any market, the labor market has the laws of labor price formation.

Production share the function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the payroll.

The production-sharing function is important not only for employers, but also for employees. Some tariff-free wage systems and other systems imply a close dependence of individual wages on the wage fund and the employee's personal contribution. Within the enterprise, the wage fund of individual units can be built on a similar dependence (through the labor contribution coefficient (KTV) or in another way).

The solution of a two-pronged problem is connected with the organization of wages at the enterprise:

Guarantee remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;

To ensure that the employer achieves such a result in the production process that would allow him (after the sale of products on the goods market) to recover costs and make a profit.

Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of social partnership relations between the two driving forces of the market economy.

The economic purpose of wages is to provide the conditions for human life. For the sake of this, a person rents out his services. It is not surprising that workers strive to achieve high wages in order to better satisfy their needs. Moreover, a high level of wages can have a beneficial effect on the country's economy as a whole, providing a high demand for goods and services.

With a generally high level of wages and a tendency to increase it, demand for most goods and services is growing. It is generally accepted that this phenomenon leads to the creation of new and development of existing enterprises, contributes to the achievement of full employment. Proponents of the high-wage economy add that in advanced industrial countries, wages are both the main source of income and the main source of subsistence for the bulk of the population. The stimulus it has is not only more significant than other revenues can provide, but also affects the entire country and the economy as a whole. This is a healthy impact, stimulating the production of basic commodities, rather than expensive products for the elite. And, finally, high wages stimulate the efforts of enterprise managers to use the labor force prudently and modernize production.

Obviously, there is a certain limit level that cannot be exceeded when setting wages. Wages should be high enough to stimulate demand, but if they rise too high, there is a danger that demand will exceed supply, which will lead to higher prices and start inflationary processes. In addition, it will cause a sharp reduction in employment in society and an increase in unemployment.

It is important that wages, while contributing to the rationalization of production, do not at the same time give rise to mass unemployment. It is clear that questions of wages occupy an important place in the daily concerns of workers, employers and public authorities, as well as in their relations with each other. While all three parties are interested in increasing the overall volume of production of goods and services, and therefore - wages, profits and incomes, their distribution, on the contrary, leads to a clash of interests. The most interested party here is employers, their goals are multilateral - to reduce production costs, while meeting state wage requirements, as well as to observe a measure of social justice and prevent conflicts between the administration and the work team.

For the employer, the amount of wages that he pays to employees, along with other costs associated with hiring staff (social benefits, training, etc.) form the cost of labor - one of the elements of production costs.

While employees are primarily interested in the amount of money they receive and what they can get with it, the employer views wages from a different angle. To the cost of labor, he adds the cost of raw materials, fuel, and other production costs in order to determine the cost of production, and then its selling price. Ultimately, the amount of wages affects the amount of profit that the employer receives.

Thus, the main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are:

1) ensuring the necessary growth of wages;

2) with a decrease in its costs per unit of output;

3) a guarantee of increasing the wages of each employee as the efficiency of the enterprise as a whole grows.

1.2 Forms and systems of remuneration

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.

Payment system- this 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 of his labor force agreed between the employee and the employer .

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. Forms and systems of remuneration at all levels of management create a material basis for the development of human capital, the rational use of labor and effective personnel management. Remuneration for work or compensation to employees for the expended mental, physical or entrepreneurial efforts plays a significant role in attracting labor resources to an 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. Firstly, each system should direct the efforts of the employee to achieve such indicators of labor activity that will ensure that the employer receives 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 assess both the quantity and quality of labor of 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.

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

Tariff scale is a table with hourly or daily tariff rates, starting with the first, lowest digit. 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.

Tariff rate- this 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.

Discharge- This 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 highest category provided for by the tariff scale.

The UTC can be recommended to non-state enterprises as the main one. As for non-budgetary enterprises, they can independently, depending on their financial situation and capabilities, 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.

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 skills, 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.

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

piecework- the 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 working time workers, managers, specialists and employees on the basis of relevant regulatory documents. Establishment and correct application of norms and standards governing the organization of work of time workers. Creation of all necessary conditions for effective work at workplaces.

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 time-based form wages: 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.

Salary at simple time system is accrued at the tariff rate of an employee of this category for the actual hours worked. Hourly, daily, monthly tariff rate can be set.

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. \u003d T h × H 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 system of remuneration- is a combination of a simple time wage with bonuses for the fulfillment of quantitative and qualitative indicators under special provisions on bonuses to employees.

At 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. The official monthly salary is 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. Additional payments and allowances are usually associated with special working conditions. They are relatively stable and personalized, that is, they are set for a specific 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 the traveling nature of the work;

minor employees due to the reduction of their working hours;

workers performing work, the level of which is lower than the wage 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 in connection with deviations from the normal conditions of 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 duties of an absent employee;

foremen from among the workers who are not released from their main work;

for record keeping and accounting;

for 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 also 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, whose list the enterprise establishes independently, without violating state guarantees 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.

The remuneration of the heads of state enterprises should be stipulated in the employment contract (contract), so it was called contract .

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

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

Ÿ improving the organization of labor and reducing the labor intensity of manufactured products;

Ÿ rational use of material resources and improvement of product quality;

Ÿ development of collective forms of labor organization;

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

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

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

Disadvantage of the time system wages 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.

piecework wage system It is used when it is possible to take into account the quantitative indicators of the result of labor and adjust it by setting 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 × T cm) / N cm vyr,

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

T cm is 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 × H vr,

where H vr is 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 × V,

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 premium- when wages include bonuses for overfulfillment of production standards, the achievement of certain quality indicators: delivery of work from the first presentation, the absence of marriage, reclamation, 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 Z sd × (1 × P pr / 100),

where Z sd.pr - piecework earnings with piece-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 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 s - 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 the maintenance of production processes, rational use of 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 workers 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 Rak is a piece-rate piece 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-premium.

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, operation of rolling stock of 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 s - the tariff rate of the category of work performed, rub. and cop;

H vr - the norm of time;

H vyr - brigade norm of production.

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

piece-progressive wages are calculated as follows:

for the amount of work within the labor norm - at a stable rate;

for the amount 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, when 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 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 performance of the enterprise and individual employees. It is based on the complete dependence of the employee's wages on the final results of the work of the labor collective and the assessment of the worker's work. 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:

a) on the basis of a constant coefficient of the qualification level of the employee;

b) based on constant and current qualification 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.

1.3 Remuneration and its role in staff motivation

One of the main tasks of a modern company is the formation of an effective management system, in the implementation of which personnel management plays a huge role. At present, a rather difficult situation is developing in the economy, which can be described as a “staff shortage”. There is an acute shortage of highly qualified specialists in many industries. Every year this problem is complicated by the deteriorating demographic situation. Under these conditions, a well-built motivation system is an important element of the personnel management system, especially for fast-growing and dynamically developing companies.

SYSTEM OF DIRECT MATERIAL MOTIVATION

Let us consider in more detail what a system of direct material motivation is, define its main characteristics and features, and also answer the question: why is it necessary to build an effective system of direct material motivation of personnel in a modern dynamically developing company.

The system of direct material motivation of personnel consists of a base salary and bonuses.

Base salary is a fixed part of an employee's salary.

Bonuses are a variable part of an employee's salary that can be reviewed.

Thus, the system of direct material motivation is in fact nothing more than a system of remuneration.

An effective remuneration system (compensation system) plays a significant role in personnel management, namely, in attracting, motivating and retaining employees of appropriate qualifications in the company, encourages employees to increase labor productivity, which leads to an increase in the efficiency of human resource use and a reduction in search costs, selection and adaptation of newly hired company personnel.

An inefficient wage system, as a rule, makes an employee dissatisfied with the size and method of determining compensation for his work, which can provoke a decrease in productivity and quality of work, as well as a deterioration in labor discipline.

Each company currently uses its own remuneration system, based on the specifics of the business, the company's goals and management strategy.

An effective wage system is based on a compromise between the employer and the employee:

On the part of the employee: the amount of wages must exceed the amount of money necessary to restore the energy expended to perform their work (to meet individual needs). If the salary is insufficient to meet his individual needs and support his life, then the negative and dissatisfaction in the work of a specialist will increase, which will immediately affect the results of his work.

From the side of the employer: the amount of the employee's salary should be correlated with the results of his work.

The main problem in building an effective remuneration system is to find the optimal ratio in the above compromise between the employee and the employer in such a way that the salary of the staff becomes the real monetary equivalent of the result of the work of each employee and the cost of his labor force.

There are 2 main forms of remuneration: time and piecework, as well as a number of their derivatives, transforming which in various ways, companies receive individual remuneration systems adapted to a specific business.

The technology of building a remuneration system is achieved by performing the following steps:

Job analysis (detailed analysis of the employee's job responsibilities, working conditions, etc.).

Monitoring studies conducted in the field of compensation policy in organizations with similar characteristics and indicators.

Development of principles for ranking positions depending on the complexity of the functions performed, responsibility, conditions, qualifications, work experience.

Creation of a tariff-qualification grid, in accordance with the principles of ranking the company's personnel.

Drawing up / optimization of the staffing table of the company, in accordance with the developed tariff and qualification scale.

Compilation / optimization of the bonus position of the company, where the methods of bonuses and key performance indicators of each department / employee should be determined.

Direct implementation of the wage system.

An effective remuneration system is part of the company's management system, therefore it must be clearly formalized and regulated by internal company documents - the regulation (methodology) on the remuneration system, bonus position, staffing.

As the company grows and goes through various development cycles (start, growth, maturity, decline), the role of the remuneration system, as part of the company's management system, increases. It is necessary to form an effective payment system, in accordance with the company's strategy, at the earliest stages of business development.

SYSTEM OF INDIRECT MATERIAL MOTIVATION

Let us consider in more detail what the system of indirect material motivation is, define the main characteristics of the system of indirect material motivation of personnel in a modern dynamically developing company.

The system of indirect material motivation is the so-called compensation package (social package) provided to the employee. A compensation package (social package) is a benefit provided to an employee of the company depending on the level of his position, professionalism, authority, etc.

In domestic practice, the system of indirect material incentives is an additional non-monetary compensation to employees, which can be divided into 2 blocks:

Mandatory benefits (regulated by labor law):

Payment of sick leaves;

Payment for annual leave;

Compulsory health insurance;

Deductions for obligatory pension insurance.

Voluntary benefits (not regulated by the state and used by employers on a voluntary basis):

Voluntary medical insurance (an employee of the company is provided with a voluntary medical insurance policy for a certain amount, which he can use for various medical services);

Medical care for retired employees as their full-time employees (providing them with a voluntary medical insurance policy, providing services of their own health center, etc.);

Pension accumulation mechanisms (the company pays additional pensions to an employee who has worked for a certain number of years in this organization);

Sickness pay (some companies allow employees to be absent up to a week a year due to illness, without providing them with a sick leave to the employer);

Life insurance of employees and / or members of their families (the company provides life insurance for employees and their families for a certain amount, free of charge for the employee);

Payment for additional days off (personal, children's) days (companies provide one paid day per month - the so-called personal or children's day);

Payment of additional vacation days for company employees;

Payment for training, additional education of employees (both full payment for training by the employer, and partial, within a certain amount, or interest-free lending to an employee for educational purposes);

For joint-stock companies - the possibility of acquiring shares by the company's shareholders;

Compensation for cellular services;

Delivery of employees to the place of work and back by company vehicles or compensation for travel costs;

Payment of expenses for the improvement of employees (payment for vouchers - in full or in part);

Payment for meals

Payment for kindergartens for children of company employees;

Payment for visiting fitness clubs;

Issuance of loans and credits for the purchase of housing, a car, etc.

The system of benefits is not limited to the above list of compensations, but is adapted both for each specific company and for a specific employee.

The system of indirect material incentives has long been fruitfully used in the West, in Moscow and St. Petersburg, as one of the methods for attracting and retaining highly qualified specialists. Unfortunately, in Perm the practice of using the system of indirect financial incentives is small and, as a rule, is actively used only in vertically integrated companies with Moscow management. In small local companies, the benefit system is limited to mandatory types of compensation regulated by labor legislation.

However, in our opinion, due to the "staff shortage", in the near future Perm companies will be forced to actively introduce a system of additional compensation. The decision to introduce a system of indirect material motivation (in addition to using the mandatory social package) is very responsible. However, an effective system of benefits, along with a well-built system of material motivation, will allow dynamically developing companies to provide themselves with highly qualified specialists and have a significant competitive advantage over other employers.

SYSTEM OF NON-MATERIAL MOTIVATION

Let us consider in more detail what the system of non-material motivation of personnel is, we will determine its main characteristics.

The system of non-material motivation is a set of external non-monetary incentives that are used in the company to encourage the effective work of employees.

Practical experience shows that the salary and the system of benefits used (social package) are not always the decisive factor in increasing the interest of employees to work in a particular company. A very important condition for solving this problem is the use of methods of non-material incentives.

What are the methods of non-material motivation in the practice of modern Russian companies? The following incentives can serve as examples of non-material motivation:

Traditional methods of non-material incentives:

Ensuring the career growth of employees (moving up the career ladder, with an increase in their status);

Flexible working hours (project work system);

Priority in planning the vacation of company employees;

Regular "horizontal" rotation of personnel;

Mentioning the name of the employee in the project / service / product implemented by him;

Provision of car parking space;

Priorities in obtaining new equipment, machinery, furniture, etc.

Verbal and / or written gratitude for the effective work of the work / completed project;

Conducting professional competitions among employees, with awarding diplomas;

Issuance of an internal newspaper with a description of the results of the work and placement of photographs of the best employees and informational notes about them;

Publication of booklets about the company with photos of the best employees of the company;

Rewarding departing employees with diplomas “for contribution to the development of the company”, maintaining friendly relations after employees transfer to another job;

Organization of corporate events.

2. Non-traditional methods of non-material incentives (rarely used in domestic practice):

Providing employees with additional days of rest (for example, an earlier start of vacation for an effectively implemented project, etc.);

Gifts to company employees for various holidays, based on their interests and hobbies, etc.

The above list is not the final version of non-financial incentive methods. The system of non-material motivation is developed individually for each company and is an addition to the system of remuneration and benefits (systems of direct material and indirect material motivation).

When introducing a system of non-material incentives at an existing enterprise and choosing certain methods of influencing the performance of employees, it is necessary at the earliest stages to determine how each employee positions himself in relation to the company. Based on the diagnostic results, the following categories of employees can be identified:

An individualist employee does not identify his interests with the interests of the company, he is focused on maximum material motivation.

Employee-collectivist - considers himself a member of the team, identifies his interests with the interests of the company.

It will depend on which category a particular employee belongs to, which method of non-material incentives is the most effective for him. At the same time, we believe that it is impossible to create a single universal motivation system for all employees without exception, the system must be correctly ranked and take into account both the “value of a specialist”, in terms of the overall success of the company, and his individual achievements in his position.

At present, the system of non-material motivation in Russian companies is underestimated and / or not used to the full extent, or not used at all. However, due to the shortage of personnel, many companies in the near future will be forced to use the system of non-material incentives as one of the components of an effective personnel motivation system in order to provide highly qualified employees and reduce staff turnover.

It should be noted that the system of non-material incentives, as one of the components of the personnel motivation system, will be adequately perceived by employees and, therefore, work effectively only in cases where they receive a fair market wage, the amount of which the employee can influence independently, in according to the result of their work.<="" b="">

It is very important for modern employers to determine the main motives that make their specialists work efficiently and with full dedication to achieve the company's goals and create an appropriate system of staff motivation. Very often the question: “How do you motivate your employees?” business leaders find it difficult to answer. According to many psychologists, the enthusiasm of employees depends on the following factors:

The employee's confidence that his effective work will lead to the planned professional goal (successful implementation of the project, etc.);

The employee's confidence that his professional success will be appreciated and rewarded by the employer;

Employee confidence in the expected reward.

Based on these factors, a modern employer can build an effective personnel motivation system that will allow not only buying the time of employees, but buying an exclusively effective result of their work, as well as identifying possible demotivating causes in advance and minimizing their risks in personnel management.

The system of personnel motivation in the modern interpretation is a set of systems of non-material and material incentives for employees.

One of the main reasons that encourages people to work is to receive material rewards for their work. At present, a significant part of the Russian population depends on employment as the main and only source of income. Therefore, building an effective system of material incentives is one of the important elements of the overall strategy of personnel management.

The personnel motivation system includes:

Direct material motivation system (remuneration system);

The system of indirect material motivation (the system of benefits);

The system of non-material motivation.

The system of direct material motivation is the material remuneration of an employee, consisting of a base salary and bonuses. The base salary is a fixed part of the employee's salary, which is reviewed quite rarely, or changes when the employee moves to another position. Bonuses are a variable part of an employee's salary, which can be revised monthly, quarterly, etc.

The system of indirect material motivation is the so-called compensation package (social package) provided to the employee. The compensation package (social package) is the benefits provided to the employee depending on the level of his position, professionalism, authority, etc. Traditionally, many modern companies include in the benefit system: medical insurance (mandatory and voluntary medical insurance), compensation for cellular communications, delivery by company vehicles, paid vouchers, paid training, well-equipped workplaces, etc. The system of indirect material motivation is adapted for each specific enterprise individually.

An effective system of material motivation should make the amount of material payments to employees of the company dependent on the status of their position, authority, performance, analysis of the labor market and the results of achieving the company's goals.

The system of non-material incentives includes such elements as: corporate culture, social policy, encouragement with various diplomas, provision of new opportunities (career growth), creation of a favorable psychological climate in the team.

A well-designed system of staff motivation, consisting of the three above components, will allow a modern employer to:

1. Clearly agree on the goals of the work of a particular employee, structural unit and the company as a whole, as well as ways to achieve them;

2. Solve problems with staff turnover and "staff shortage" by retaining highly qualified specialists "tailored" for a specific company;

3. Reduce time and financial costs for the search, selection and adaptation of personnel;

4. To form a close-knit team of like-minded people, to maintain confidence in the professional demand on the part of the employer and the desire to work in this company efficiently, with full dedication, with motivation for the result.

Ultimately, a well-built personnel motivation system is a tool that increases the value of the company - through increasing the efficiency of the work of the entire team as a whole and a significant reduction in the cost of recruiting and adapting personnel (while reducing the company's staff turnover)

Chapter 2. Analysis of the organization of remuneration at the enterprise

2.1 Brief description of the enterprise

Grocery store "DENIM" (IP Borisov) is located at the address: Rostov-on-Don, st. Pushkinskaya, 192/93. The company was founded in 1994. The company employs 15 people. The organizational structure of the enterprise is shown in fig. one.

Figure 1. - Organizational structure of the store "DENIM"

Responsibilities in the store are distributed as follows.

The General Director carries out the general management of the enterprise.

The head of the administrative and economic department manages the freight forwarder, as well as loaders. The forwarder promptly monitors the timeliness of purchases and deliveries of goods to ensure the company's obligations to its customers or maintain a certain reserve of goods in warehouses, goes to the head of the administrative and economic department with reasonable proposals for changing the range of goods. The forwarder also performs the following tasks:

development of the most economical conditions for the transportation of goods purchased and sold by the company;

· if necessary, the organization of escort of transported goods;

Ensuring timely execution of transport operations and receipt of transport documents;

· implementation of insurance of cargoes during their transportation.

The commercial director manages the salespeople.

The retail department of the store employs 5 people. Responsibilities within the department are distributed in a functional manner as shown in Table 1.

Table 1 Distribution of product groups between store sellers « DENIM »

The work of sellers is as follows:

Advising clients on the cost and various characteristics of the company's products;

Informing customers about the prices of goods;

Demonstration of products

· package;

Acceptance of money from buyers;

Issuance of purchases.

Accounting deals with:

preparation of the balance sheet,

preparation of financial statements,

preparation of tax returns,

payroll, etc.

Accounting in the organization is carried out by an automated method.

For accounting and tax accounting, the program "1C: Enterprise" is used. A specialized program based on the Microsoft Access platform is used to maintain warehouse and commodity records.

The office manager organizes the document flow at the enterprise.

The main objectives of the enterprise at this stage of its development are the following:

· Receiving a profit;

· Increasing financial independence and stability of work;

· intensification of the use of labor resources.

2.2 Analysis of the composition and structure of the wage fund at the enterprise

Salary

Wage- a set of remuneration in cash and / or in kind received by an employee depending on the quantity and quality of labor expended by him and the results of the enterprise.

Distinguish between the concepts of "wage" and "remuneration". Salary- payments to employees from the payroll in cash and in kind for work performed and hours worked, incentive and component payments, pay for time not worked and other payments included in the payroll, as well as other payments and expenses not taken into account in the composition of the payroll fund (severance pay, expenses for paid training of employees in educational institutions, royalties, etc.). Thus, wages are greater than gross wages.

The main functions of wages: reproductive, stimulating, distributive and social.

reproductive function provides the employee with the volume of consumption of material goods and services sufficient for the expanded reproduction of the labor force, i.e. supports the ability of the worker to physical or intellectual labor in social production. It is the reproductive function that determines the absolute level of wages necessary to meet the vital needs of the worker and his family, historically established in a particular society.

The objective basis for the implementation of this function is the establishment by the state of the minimum level of wages, the observance of which, according to the Labor Code of the Republic of Belarus, is mandatory. The minimum wage determines the level below which an employee cannot be paid for the work he performs. In the Republic of Belarus, monthly and hourly minimum wages are used as the main labor standard. The size of the minimum wage is annually set by the Government of the country with the participation of republican associations of employers and trade unions in the development of a forecast for the socio-economic development of Belarus.

Stimulating function wages establishes a quantitative relationship between the amount of payment and the results (quantity, quality) of the work of employees. This function is realized by combining labor standards and wage rates into specific wage systems. The stimulating function of wages is to differentiate the level of wages in accordance with the criteria of productivity and labor efficiency.

Regulating function wages is that, being one of the most important sources of cash income of the population, it has a significant impact on the effective demand of the population, and through it - on the volume and structure of output and, consequently, on investment policy. Acting as an integral part of the employer's labor costs, wages affect the supply and demand of labor in the labor market and determine the level of employment of workers and the structure of their employment.

The implementation of the regulatory function of wages involves the differentiation of the level of wages for certain groups of workers, differing in the economic and social priority of their sphere of activity. At the same time, among the urgent tasks of regulating wages is the establishment of wage ratios that meet economic and social criteria between sectors of the economy and within industries: between the real sector of the economy and the public sector, between extractive and processing industries, between production and trade, etc.

The main criteria affecting the amount of wages are determined by:

Income of business entities;

The ratio of supply and demand in the labor market;

Conditions for the reproduction of labor force;

The influence of public associations of employees on the distribution of income of business entities between owners and employees.

Ensuring a combination of various social and economic interests of owners, employees and the state requires an understanding of the structure and principles of functioning of the organizational and economic mechanism for regulating wages.

Subjects of the organizational and economic mechanism of wage regulation: the state, trade unions, enterprises.

Structural elements of the organizational and economic mechanism

– State regulation

– Contractual regulation (social partnership between employers, trade unions and the state)

– Regulation of wages in the labor market (The ratio of competition, supply and demand for labor. The price of labor)

– Payroll management at the enterprise (Forecasting, planning, organization, accounting, analysis, control)

State regulation of wages involves:

Promoting economic growth, increasing the number of jobs so that the demand for labor outstrips its supply in the labor market;

Legislative establishment and provision of minimum guarantees in the field of wages;

Real reflection of the costs of reproduction of the labor force in the formation of the minimum consumer budget and the subsistence minimum budget;

Reducing the stratification of the population in terms of wages through the implementation of various tax and other measures to redistribute citizens' incomes;

Regulation of the wages of civil servants and public sector workers, depending on the efficiency of their work;

Preservation of the purchasing power of the population through the indexation of wages and its economically justified adaptation to the expansion of paid social services and housing;

Ensuring legal protection of the population in the field of timely payment of wages;

Creation of conditions for constructive social partnership and activities of trade unions, associations of employers;

Monitoring wages, tracking processes related to changes in the level of wages, the cost of living, and providing this information to the participants in the regulation of the organization of wages for them to take the necessary effective measures.

State regulation of the organization of wages includes two areas: 1) legal regulation; 2) creation of a regulatory framework for the organization of the tariff system of remuneration.

Legal regulation of wages - the establishment of a minimum wage (MW), a minimum consumer budget (MPB), a subsistence (physiological) minimum budget (BPM), taxation of wages of individuals.

Along with state regulation of the organization of wages, there is contractual regulation (social partnership).

Social partnership is a joint activity of the government of the state, entrepreneurs and trade unions, aimed at harmonizing interests and solving problems in social and labor relations and the production activities of people. The subject of the agreements is the mechanism for regulating wages, employment, working hours and rest periods; working conditions, social security and social guarantees for employees of a particular industry or territory.

Depending on the level of negotiations, general, sectoral, regional and transnational agreements are developed and adopted, and at the enterprise level - collective agreements.

The organization of wages involves the implementation of the following principles:

The outpacing growth rate of labor productivity over the growth rate of average wages, which means that production is oriented not only to improving the organization of living labor, but also to updating materialized labor, to innovation, the introduction of new equipment and advanced technology in order to maintain the competitiveness of manufactured products;

Equal pay for equal work, non-admission of discrimination in wages by sex, age and other grounds;

An increase in real wages as the efficiency of production grows, which provides the employee with the opportunity to receive wages for his work, depending on the quantity, quality, efficiency of labor and the results of the production and economic activities of the enterprise;

Differentiation of wages depending on the quantity, quality, working conditions, its social significance, the qualifications of employees and, ultimately, on the labor contribution of the employee to the results of the enterprise;

Material and moral interest of workers in the final results of labor;

The presence of a guarantee of the reproduction of the labor force through the implementation of intra-production, state and contractual regulation of wages;

Combination of state regulation of wages with broad rights of enterprises in matters of choice of forms and systems of remuneration; organization of labor rationing;

Strengthening the social protection of workers in the timely payment of wages and its indexation in case of inflation.

The structure of the wage organization system at the enterprise includes:

the tariff system;

Forms and systems of remuneration;

Labor rationing;

premium system.

Therefore, when organizing wages at a particular enterprise, it is necessary:

Determine the forms and systems of remuneration;

Based on the results of the enterprise's activities and within the limits of legislative norms, establish the actual size of the tariff rate of the 1st category;

Develop a system of official salaries for employees (managers and specialists);

Organize rationing and establish labor standards at the enterprise;

Develop a criterion, indicators and determine the amount of bonuses and additional payments for employees.

Similar information.

on the topic: Functions and structure of wages

Introduction

The organization of labor at the enterprise is designed to create normal working conditions for a person and, at the same time, work systems that increase the income of the enterprise.

Salary is the remuneration of employees for work and its final results. The enterprise is obliged to pay employees wages not lower than the minimum level established by the state.

As an economic phenomenon, wages arose at a certain stage in the development of human society, at that stage in the development of commodity production, when industrial capital arose, and wage workers, on the one hand, and entrepreneurs, on the other, appeared in society.

Wages are one of the most important and perhaps even decisive elements in the formation of a good climate in the enterprise.

The living conditions of the worker, the degree of satisfaction of his daily needs, the possibility of maintaining working capacity depend on the size of wages. In a market economy, wages express the main and immediate interest of employees, employers and the state as a whole. Finding a mutually beneficial mechanism for the implementation and observance of the interests of this tripartite partnership is one of the main conditions for the development of production and is the subject of the function of labor and wage management.

The purpose of this work is to study the essence and functions of wages. The main tasks in this are:

– determination of the essence and structure of wages;

- Familiarization with payroll functions.

Chapter 1. Functions and structure of wages

Wages are the main part of the funds allocated for consumption, which is a share of income (net product), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

The International Labor Organization (ILO) in 1949 adopted a convention (No. 95) on the protection of wages and a recommendation (No. 85) on the protection of wages. These Acts define wages, by whatever name or method of calculation, as any remuneration or earnings calculated in money and established by agreement or national law, which, by virtue of a written or oral contract of employment, is paid by an employer to a worker for work which is either performed or must be performed, or for services that are either rendered or to be rendered. Thus, the term "salary" refers to the monetary remuneration paid by an organization to an employee for work performed or per unit of time worked. It is aimed at rewarding staff for the work performed (services sold) and at motivating them to achieve the desired level of labor productivity.

As a legal category, wages reveal the specific rights and obligations of participants in labor relations regarding wages. In the Labor Code of the Russian Federation, wages are defined as remuneration for work and depending on the qualifications of the employee, the complexity, quantity and quality and conditions of the work performed, as well as additional payments and allowances of a compensatory nature and incentive payments (additional payments and allowances, bonuses and other incentive payments).

The purchase and sale of labor occurs under labor contracts, which are the main documents regulating labor relations between the employer and the employee.

Real wages are the amount of goods and services that can be purchased with a nominal wage.

The most characteristic principles of the organization of wages:

Steady growth of nominal and real wages.

Correspondence of the measure of labor with the measure of its payment.

The material interest of workers in achieving high final results of labor.

Ensuring outstripping growth rates of labor productivity in comparison with wage growth rates.

When organizing remuneration in an organization, they use:

Tariff rates.

Tariff and qualification guides, which contain requirements for workers and characteristics of work.

Tariff network.

Minimum wage (established by law).

Regional coefficients.

Minimum subsistence budget (75 types of food, 47 types of clothing, shoes; 82 types of furniture, dishes, etc.; 7 types of services).

Rules for the indexation of wages.

Earnings rules.

Rules for dividing earnings between workers.

Extra pay for night work.

Extra pay for hard work.

Additional payments for work on holidays and weekends.

Overtime pay.

Surcharges for the processing of standard working hours.

Holiday pay rules.

Rules for payment of study time.

Rules for paying sick time.

Rules for calculating compensation for disability.

Rules for calculating bonuses and types of activities subject to bonuses.

Expenses of employees compensated by the organization.

Profit sharing rules.

A fundamentally important point in the organization of wages is the activity of trade unions in this area.

Bonuses are provided for high-quality and timely performance of production tasks, as well as for the personal creative contribution of employees to the final results of production.

Thus, wages consist of two main components: a guaranteed (conditionally constant) part, which, with the full working out of standard working hours and the quality performance of labor functions, each performer will receive, and flexible, which is predominantly stimulating or compensatory in nature.

In addition to wages, an employee (due to his membership in this organization) can receive monetary and non-monetary social benefits at the expense of the employer - medical care and insurance, food, material assistance, paid additional holidays, additional pension insurance, etc. The salary and the amount of social benefits and payments received in this organization constitute the employee's labor income.

The essence of wages is manifested in its functions. In the educational and scientific literature, various functions of wages are called:

1. The reproductive function consists in ensuring the possibility of reproducing the labor force at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of the labor force to be realized, in other words, maintaining, and even improving the living conditions of the worker who must have the opportunity to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

If this function of wages is not implemented, then the possibility of effective implementation of all its other functions is excluded. The reproductive function of wages is, as already mentioned, in ensuring the normal reproduction of the labor force, which involves not only the restoration of the working capacity of workers, but also the development of their personality. For the normal reproduction of the labor force, it is necessary to ensure the satisfaction of the level of needs that has historically developed for a given period in a particular country, and this means not only material, but also social and spiritual needs. First of all, these are the needs for high-calorie nutrition, the necessary set of clothes, shoes, durable items, housing and utilities, vehicles, communications, household items, health services, education, and cultural and educational institutions. A certain idea of the structure and volume of these needs can be obtained from the structure of the so-called consumer budgets, which are developed in various countries and are designed to ensure the achievement of an acceptable or decent standard of living. So, for example, the minimum consumer budget (MPB), developed by specialists from the Research Institute of Labor, includes more than 250 items of consumer goods and services, including 75 items of food.

2. Social function, sometimes distinguished from the reproductive one, although it is a continuation and addition of the first one. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the preschool education system, etc. And, in addition, to ensure a comfortable existence of a worker at retirement age.

3. The stimulating function is important from the point of view of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize returns, to increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the incentive function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund and the efficiency of the enterprise.

The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of labor collectives.

4. The status function of wages implies that the status, determined by the amount of wages, corresponds to the labor status of the employee. Status refers to the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have at other enterprises, and the orientation of personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

5. The regulatory function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market. Like any market, the labor market has the laws of labor price formation.

6. The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the wage fund.

The relationship of wage functions with wage-forming factors


reproductive	Average consumer budget; special conditions and specifics of work performance
stimulating	Quantity and quality of labor
status	Quality of work
Regulatory	Conditions in the labor market
Production share	Financial capabilities of the employer's enterprise

salary labor compensation

Thus, wages are multifunctional. The idea of the totality of its inherent functions allows you to correctly understand its essence, contradictions and problems that arise in the process of improving the organization of wages.

The International Labor Organization in 1970 adopted a convention on the establishment of a minimum wage and a recommendation on the establishment of a minimum wage. According to these documents, the establishment of a minimum wage should be one of the elements of a policy aimed at combating poverty and meeting the needs of all workers and their families.

The purpose of establishing a minimum wage is to provide employees with the necessary social protection. When determining the level of the minimum wage, it seems necessary to take into account the following criteria:

the needs of workers and their families;

the general level of wages in the country;

cost of living and changes in it;

social security benefits;

comparative standard of living of other social groups;

economic factors, including the requirements of economic development, the level of labor productivity and the desirability of achieving and maintaining a high level of employment.

In the Russian Federation, the minimum wage (SMIC) is determined by federal law in the form of a monthly wage rate and is periodically reviewed depending on the level of economic development, inflation rates and other factors.

In accordance with Art. 1 of the Federal Law of June 19, 2000 No. 82-FZ "On the minimum wage", the federal minimum wage in 2010 amounted to 4,330 Russian rubles.

The constituent entities of the Russian Federation have the right to establish a higher regional minimum wage on their territory. The regional minimum wage 2010 has been established and is in effect in 27 out of 83 constituent entities of the Russian Federation.

The regional minimum wage 2010 in some constituent entities of the Russian Federation is set at the subsistence minimum or as a percentage of the subsistence level of the able-bodied population in the region.

Conclusion

A wage is a cash payment regularly made by an employer to an employee for hours worked, output, or other specific activities of the employee.

All the functions inherent in wages represent a dialectical unity and only in the aggregate allow us to correctly understand its essence, the contradictions in it and the problems that arise in the process of improving the organization of wages. This is important to emphasize, because often the opposition of these functions, the overestimation of some and the underestimation of others lead to a violation of their unity and, as a result, to one-sided, and sometimes incorrect theoretical and practical conclusions regarding the organization of wages.

The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are:

1) ensuring the necessary growth of wages while reducing its costs per unit of output;

3) a guarantee of increasing the wages of each employee as the efficiency of the enterprise as a whole grows.

List of used literature

Volgin N.A. Salary. Production, social sphere, public service (analysis, problems, solutions) - M .: Finance and statistics, 2003. - 226 p.

Galaganov V.P. Organization of the work of social security bodies: a study guide. - M .: Information Center "Academy", 2008

Genkin B.M. Economics and sociology of labor. - M: Jurist, 2006. - 265 p.

Ostapenko Yu.M. Labor Economics. – M.: INFRA-M, 2007. – 274 p.

Posherstnik E.B., Posherstnik N.V. Wages in modern conditions. – M.: S-Pb., 2002.

Sazhina M.A., Chibrikov G.G. Economic theory. Textbook for high schools. - M.: Publishing house NORMA (Publishing group NORMA - INFRA M), 2001. - 456 p.

Labor Code of the Russian Federation. Text with amendments and additions as of May 15, 2008. – M.: Eksmo, 2008. – 272 p.

Labor Economics / ed. P. E. Shlendera and Yu. P. Kokin. - M: Lawyer, 2000. - 592 p.

Lecture 7. PAYMENT AND ITS FUNCTIONS. STATE REGULATION OF PAYMENT ISSUES.

1. The concept of wages and its functions

2. Basic principles of the organization of wages. The role of allowances and additional payments in stimulating labor.

3. Prizes: their essence, bonus indicators.

4. The procedure for state regulation of wage issues. State guarantees for wages in accordance with the Labor Code of the Russian Federation

Question. one

Wage - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

Distinguish between monetary and non-monetary forms of remuneration. The main one is payment in cash, since money is the universal equivalent in commodity-money relations. Payment can be made in kind, i.е. instead of money, settlement is carried out by products or goods.

Salary performs several functions.

Stimulating function important from the position of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize the return, increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the stimulating function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund (PAY) and the efficiency of the enterprise.

status function wages implies the correspondence of the status determined by the amount of wages, the labor status of the employee. The status function is important, first of all, for the workers themselves, at the level of their claims to the salary that workers of the corresponding professions have at other enterprises, and the orientation of the staff to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

Question 2.

The organization of wages is always based on certain principles that depend on the forms of ownership in social production, the state policy in ensuring the minimum wage, the level of development of the national economy, and the development strategy of the state.

The main principles of the organization of remuneration in enterprises are as follows:

accounting for the minimum wage set by the state;

independence of enterprises in matters of organization and remuneration of labor;

ensuring social protection of employees, regardless of the form of ownership;

compliance of wages with the market value of the labor force;

ensuring wage indexation in accordance with inflation growth rates;

encouragement of high quality products, labor and services;

ensuring optimal ratios in remuneration of certain categories and groups of workers;

simplicity and accessibility of the wage system;

rhythm of payment of wages;

outstripping the growth rate of labor productivity compared to the growth rate of its wages;

ensuring the optimal share of wages in the cost of products, works or services;

stimulation of labor productivity and rational use of resources;

differentiation of the level of remuneration depending on the economic condition of the enterprise, the results of the work of the labor collective and the personal labor contribution of the employee.

The salary structure is formed by the following elements:

1. tariff rates and salaries;

2. compensation payments;

3. incentive payments.

Tariff rates and salaries determine the amount of remuneration in accordance with its complexity and responsibility under normal working conditions and the corresponding labor costs. (The concept of ETS)

Additional payments and allowances of a compensatory nature are guaranteed by the state for working conditions that deviate from normal. Currently, about 50 types of the most common surcharges and allowances of a compensatory nature are used.

To compensatory surcharges supplements include:

for work in the evening;

for overtime work;

for work on weekends and holidays;

for the traveling nature of the work;

minor employees due to the reduction of their working hours;

workers performing work below the wage 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 deviation from normal working conditions;

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.

The mandatory ones include surcharges and allowances for harmful, heavy and dangerous working conditions.

To incentive bonuses and allowances include payment:

for high qualification (specialists);

for professional skills (workers);

for combining professions (positions);

for the expansion of service areas or an increase in the volume of work performed;

for the performance of duties of an absent employee;

foremen from among the workers who are not released from their main work;

The maximum 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 established at the discretion of the management of enterprises. Their sizes are determined at the enterprise independently. When determining the amount of additional payments and bonuses of a stimulating nature, specific working conditions are taken into account.

The amount of additional payments and allowances is most often determined in relation to the official salary or the tariff rate for hours worked. However, an enterprise can also set them in absolute amounts - either in an equal amount for all employees, or in a differentiated way.