What is the form of remuneration. types of wages. Advantages and disadvantages of the salary system of remuneration for the employer

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. However, it is forbidden to limit the maximum size wages and to set wages below the minimum amount determined by the legislation of the Russian Federation. Also, surcharges, allowances, bonuses and other incentive payments must be accrued in excess of the specified minimum.

The current legislation gives organizations the right to independently choose and establish remuneration systems that are most appropriate in the technical conditions of work. Types, forms and systems of remuneration, tariff rates, salaries, bonus systems are fixed in the collective agreement and other acts issued by the organization.

There are two types of wages: basic and additional.

The main ones include wages accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for pieceworkers and time workers, surcharges and allowances.

Supplementary wages are payments for hours not worked labor law. These payments include: regular holidays, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time and piecework.

The piece-rate form of wages is usually divided into systems: direct piece-rate, piece-bonus, piece-progressive, indirect piece-work and chord.

When using each of the piecework systems, general conditions must be observed, the violation of which can reduce efficiency and damage production, among them:

Scientifically based labor rationing and correct billing of works and employees in accordance with the requirements of tariff and qualification reference books;

Well-established accounting of the quantitative results of labor, excluding any kind of errors and additions, as well as an artificial overestimation of the amount of work performed;

The use of this form should not lead to a deterioration in product quality, a violation of technological regimes, a deterioration in equipment maintenance, a violation of safety regulations, or an overrun of material resources.

The direct piecework system of payment consists in the fact that earnings are accrued to the employee at predetermined rates for a unit of high-quality manufactured products (work performed). The main element of this system is the piece rate, which is set on the basis of the tariff rate corresponding to the category of work and the norm of output or norm of time for this work.

Under the piece-bonus system, an employee is charged and paid a bonus for quantitative and qualitative performance indicators in excess of earnings at direct piece rates.

The piecework-progressive system consists in the fact that the employee's remuneration within the established initial base (norm) is made on the basis of single rates, and in excess of the established initial base - at increased piece rates.

The indirect piecework system assumes that the level of earnings of an employee is directly dependent on the results of the work (work) of the workers he serves.

Piece-rate system - setting the amount of payment not for each production operation separately, but for the entire range of work, taken as a whole.

Specific conditions for the application of a particular payment system are determined by what tasks the employer sets for himself. If its goal is to increase production volumes and ensure high quantitative achievements in labor (subject to the necessary requirements for the quality of work), then the most rational are direct and piece-bonus systems. In the case when it is important to achieve a certain amount of work in the shortest possible time (liquidation of accidents, repair and construction work, etc.), it is advisable to use a piecework chord.

With piecework pay, the usefulness of a worker depends on his ability. Empirical studies by American economists have shown that the productivity of workers with piecework wages is higher than with hourly wages.

Piecework payment is associated with a number of disadvantages and creates many problems - for both employees and employers:

It can be difficult for an employer to take into account factors that are not dependent on the employee, but affect output (illness, equipment breakdown, supply interruptions, weather etc.). If earnings do not depend on results, then he is unlikely to want to be especially zealous. It should be borne in mind that the growth in the output of pieceworkers is due not only to their own efforts, advanced training and development of their abilities. It is determined by the totality of factors for the effective functioning of a given workplace - its technical, organizational, economic preparation. The results of the work of pieceworkers embody the work of engineers, auxiliary workers and many other specialists of the enterprise.

There is also the problem of matching the efforts of the employee with the goals of the employer. Not all aspects of work activity are observable or measurable. How to measure, for example, conscientiousness, courtesy, friendliness, good manners, devotion to the interests of the firm? Establishing any criteria for performance evaluation can lead to the fact that the employee will strive to improve precisely those indicators of his work that meet these criteria, ignoring other aspects of work that are not quantified.

A serious disadvantage of piecework pay for the employer is the danger that, in pursuit of quantity, workers will not pay attention to its quality. The costs of quality control of products (services) can negate the savings on other forms of control.

The piecework system of remuneration links the employee's earnings with his individual results, leaving the work of the department, unit or organization as a whole unattended, which negatively affects collective motivation and group work. There is a weakening of the sense of belonging and belonging to the team. The pieceworker is not too important for the success of his colleagues at work and the overall results of the company. He has no incentives to achieve results in the long term, what matters is how much he has earned now. One of the consequences of this is high staff turnover.

It is very difficult to establish reasonable production standards, especially when they are revised during the introduction of new equipment. This is especially true for industries with frequent product and technology changes. Specialists-standardizers, documentation of changes, etc. are needed.

With the same annual amount of earnings, employees prefer time wages. Most of them, having a natural risk aversion and having financial obligations associated with regular expenses (rent, buying food, etc.), will prefer a greater certainty of earnings. Therefore, the transition to piecework would require equalizing pay differentials to compensate for workers' concerns about possible fluctuations in their earnings, which would incur additional costs for the employer. By the way, this also explains why the earnings of pieceworkers are higher than those of time workers.

With piecework wages, it is difficult to measure individual output. While the quantitative aspects of work can be measured objectively, the qualitative aspects often require subjective assessments. If only a part of the functions performed by an employee can be objectively measured, then unmeasurable duties will be ignored by him.

As you can see, there are many disadvantages of piecework payment. From them to to a large extent the time-based form of payment is spared, although it also has its drawbacks.

The increasing spread of time wages in the world is explained by many circumstances, the main of which is scientific and technological progress, which introduces changes in technology and organization of production. The division of labor and specialization are deepening, the requirements for the qualifications of personnel are growing, including in the service sector. Increasingly, the results of an individual worker's work are difficult or impossible to separate from the overall results and quantify. Often manufacturing process strictly regulated. It is not always possible to increase output, and it is not always necessary, especially if an increase in output can lead to a deterioration in its quality or the company solves the problem of saving material resources.

Time-based payment, perhaps, simple and time-bonus, in which, in addition to earnings at the tariff rate (salary), for the time actually worked, a bonus is paid for the fulfillment and overfulfillment of certain indicators in work.

The most general requirements that must be observed when using time-based payment:

Strict accounting and control over the time actually worked by each employee with the obligatory reflection of downtime;

Justified assignment to time workers tariff categories(tariff rates or salaries) in strict accordance with their official duties, taking into account the personal business 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 various degrees of workload, and therefore different level labor costs during the working day;

Optimal organization of work in the workplace, efficient use of the working day.

The main types of time wages:

Simple time wage - payment is made for a certain amount of time worked, regardless of the amount of work performed.

An important advantage of the time-based form of payment for the employer is the reduction in the cost of product quality control. At the same time, it is easier to form in the employee a sense of belonging to the interests of the entire organization (company patriotism). The turnover of personnel is reduced, it is possible to use such models of personnel motivation that "work" only with long-term cooperation between the employee and the company.

Hourly pay for an employee is a guarantee of relatively stable earnings. A labor collective in which work is paid by the hour is usually more cohesive, since there is less staff turnover, and the economic interests of some workers are less likely to oppose the interests of others. But there are also many problems. After all, the employee actually receives money for being present at the workplace, he has no incentives for productive work. There is a need for an overseer who controls the labor process, the volume of output. But this requires considerable costs and reduces the possibility of specialization. The observer must have sufficient information. Sometimes detailed control is simply not feasible. Controllers can collude with those they are called upon to monitor, so they themselves have to be controlled.

Under perfect competition, firms that pay by the piece as well as those that pay by the hour will earn the same normal profit. At the same time, firms using the time-based form of wages will not be able to pay the costs of control (their profit will be lower than normal and they will go bankrupt), and they will be paid by the workers themselves from their wages. By the way, this is another explanation for the lower earnings with time wages than with piecework. The choice of wage system may depend on how high the costs of control are: firms with high costs will prefer to pay by piecework, and firms with low costs will choose time wages.

Paying the worker by time, i.e. in fact, only for the presence at certain hours at the workplace, the employer takes the risk of fluctuations in his productivity. A productive employee increases the company's profit, an unproductive one - on the contrary, and their wages are the same. Compensation is more difficult to relate to the end result. In addition, employees may put their own interests ahead of the interests of the consumer, which in the long run can be detrimental to the firm.

The advantages and disadvantages of piecework and time wages are presented in Appendix 1.

The use of piecework payment in its pure form is advisable where a person works independently and produces homogeneous products. In modern integrated and highly mechanized production, which uses mainly intellectual rather than physical labor, this is rarely the case. Nevertheless, in light industry and trade, the piecework form of payment is used. It can also be successfully used in mass production, where workers perform simple repetitive operations, since in this case it is easy to measure the results of their work and make wages directly dependent on output. Piecework wages are used if it is necessary to stimulate workers to further increase output, if there are quantitative indicators of output that workers are able to increase.

In service industries, time wages (or variations thereof) are often more efficient because it is difficult to determine the amount of service provided to customers by an individual worker. Time-based pay is appropriate in conditions where the employee cannot influence the growth of output under regulated technological processes, forced work, when paying repairmen, etc. Usually, the labor of managers, engineering and technical workers, specialists and employees is paid by the time. Hourly wages are effectively used today when remunerating highly qualified specialists working in the service sector (lawyers, psychoanalysts), whose professional reputation depends on the final result of their work.

Many large and medium-sized organizations use a tariff system of remuneration - a set of standards that regulate the level of wages of various groups and categories of workers, depending on qualifications; the complexity of the work performed; conditions, nature and intensity of labor; conditions (including natural and climatic) for the performance of work; type of production.

The main elements of the tariff system are: tariff-qualification guides, tariff scales, tariff rates, tariff coefficients, allowances and additional payments for work with deviation from normal working conditions.

The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor. The required qualifications for the performance of a particular job is determined by the category. The size of the wages of the worker increases as the level of work performed by him rises. A higher rank corresponds to work of increased complexity.

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

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or a day). The tariff rate is always expressed in monetary terms, and its size increases as the category increases. The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. The tariff coefficient of the first category is equal to one. The size of the monthly tariff rate of the first category cannot be lower than the minimum wage provided by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the high discharge provided by the tariff scale. The ratio of the tariff coefficients of the first and last digits is called the range tariff scale.

For remuneration of managers, specialists and employees, as a rule, official salaries are applied, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these workers, other types of remuneration can also be established: as a percentage of revenue, as a share of profits received, and the system of floating salaries, which has recently become more and more widely used.

The system of floating salaries provides that at the end of each month, at the end of work and the payment of each employee, new official salaries for the next month are formed. The amount of salary increases (or decreases) for each percentage increase (or decrease) in labor productivity in the area of work served by this specialist, subject to the fulfillment of the task of output. Such a system is designed to stimulate a monthly increase in labor productivity and its good quality, since if these indicators deteriorate, the salary for the next month is reduced.

The remuneration of the heads of state organizations has its own characteristics. According to the Regulations on the conditions of remuneration of heads of state organizations, their remuneration consists of official salary and remuneration for the results of the financial and economic activities of the organization. The official salary is established depending on the size of the tariff rate of the category of the worker of the main profession, determined by the collective agreement in this organization.

Labor Code of the Russian Federation in Art. 129 gives different definitions of the terms "wages" and "wages". In particular, remuneration is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

At the same time, wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

As you can see, the concept of "remuneration" is much broader than the concept of "wages". Compensation includes not only the payroll system, but also the modes used, the rules for using and documentation working hours, labor standards used, terms of payment of wages.

Remuneration systems, salaries and individual payments are established by the following regulatory documents (Article 135 Labor Code RF):

In relation to employees of organizations financed from the budget - by the relevant laws and other regulatory legal acts;

In relation to employees of organizations with mixed financing (budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

In relation to employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

At present, it is widely used in economic activity organizations found time-based, piecework and commission systems of remuneration.

Firms set their own wage systems. In addition to the above, other systems of remuneration may be provided.

We'll consider various systems pay details below.

During the transition to a market economy, the legislation of Russia establishes for employees the principle of remuneration for work without any discrimination and not lower than the minimum established by federal law. This principle is enshrined in Art. 37 of the Constitution of the Russian Federation and reflects the main principles of wages in the country. The labor income of each employee is determined by his personal contribution, taking into account the final results of the organization's work, is regulated by taxes and is not limited to maximum amounts.

Wage according to work, being conditioned by character social production, predetermines the legal mechanism for the distribution of the product of labor between the employee and the employer. This distribution is characterized by the following points. First, part of the product is distributed in accordance with the amount of labor given by the worker in the production process. This ensures that the working people are interested in the fullest, most intensive and productive use of their working time. Second, labor is more highly qualified paid higher in comparison with the unskilled at the same cost of working time, which is of interest to workers in raising their qualifications, general education level and professional excellence. Thirdly, hard and harmful conditions is encouraged materially in higher amounts compared to labor under normal (normal) conditions. This provides material compensation for additional labor costs.

Remuneration of labor of persons working under an employment contract is carried out in the form of wages. Labor Code of the Russian Federation in Art. 129 enshrines the legal definition of wages.

Definition. Salary (remuneration of an employee) - 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 compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

As can be seen, labor legislation includes compensation and incentive payments in the concept of wages. Incentive payments include bonuses, various kinds of allowances. Compensation payments are called upon to reimburse the employee for expenses incurred in connection with the performance of his labor duties.

In order to take into account the qualifications of an employee, tariff systems of remuneration are used, which establish a relationship between the tariff rate (the amount of remuneration of an employee for fulfilling the labor norm per unit of time) and qualification category worker. Accounting for working conditions is expressed in the establishment of various kinds of additional payments that increase the coefficients for work in special conditions work or in conditions that deviate from normal (for example, district coefficients, which apply to persons working in the Far North, or additional payments for overtime work).

The legal regulation of wages is characterized by a combination of centralized, contractual and local regulation.

Determined centrally minimum size wages, tariff rates and official salaries in the public sector, the procedure for remuneration in case of deviation from normal working conditions, the procedure for calculating average earnings, guarantees in the field of wages. The system of basic state wage guarantees includes, for example, limiting the list of grounds and amounts of deductions from wages, limiting the payment of wages in kind, etc.

Contractual regulation of wages is carried out in two forms - collectively contractual and individually contractual. Collective-contractual regulation of wages is carried out on the basis of collective agreements and agreements. According to Art. 41 of the Labor Code of the Russian Federation in the content collective agreement may include forms, systems and amounts of remuneration, payment of benefits and compensations, a mechanism for regulating remuneration, taking into account price increases, the level of inflation, the achievement of indicators determined by the collective agreement, and some other issues. As a rule, collective agreements and agreements establish additional benefits and compensations to employees.

Individual-contractual regulation is carried out at the level of employee - employer. Exactly at employment contract the price of the labor of each individual worker is determined. In accordance with Art. 57 of the Labor Code of the Russian Federation, wages are essential condition labor contract.

Local acts of the organization, as a rule, establish remuneration systems, tariff rates and salaries (with the exception of organizations public sector), additional payments and allowances to tariff rates (salaries), bonus systems, increased wages when performing work in conditions that deviate from normal labor standards.

These conditions can be fixed in the regulation on remuneration, regulation on bonuses and other local acts.

The salary of an employee is established by an employment contract in accordance with the this employer wage systems.

Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing norms labor law.

The Russian tripartite commission for the regulation of social and labor relations annually until it is included in State Duma Federal Assembly Russian Federation project federal law about the federal budget another year develops uniform recommendations on the establishment at the federal, regional and local levels of wage systems for employees of organizations financed from the relevant budgets. These recommendations are taken into account by the Government of the Russian Federation, bodies executive power constituent entities of the Russian Federation and local governments when determining the amount of funding for healthcare, education, science, culture and other public sector institutions.

It should be noted that the terms of remuneration, fixed in collective agreements and agreements or local acts, cannot worsen the position of the employee in comparison with established laws and other regulations. In turn, the conditions of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations.

The system of remuneration is a method of calculating the amount of remuneration for work. There are two main systems of wages for workers: time and piecework. In addition, any of these systems can be supplemented by a bonus system of remuneration. The wage system is established by the employer, taking into account the opinion of the elected trade union body (Article 135 of the Labor Code of the Russian Federation).

With time wages, the employee's salary depends on the time actually worked by him and his tariff rate (salary). The amount of earnings is determined by the formula:

Where ZP - wages;

C - tariff rate per unit of time;

T is actual time worked.

Piecework wages assume the dependence of the employee's earnings on the quantity of manufactured products. Wages under such a system are calculated using piece rates:

Where ZP - wages;

R - piece rate per unit of output (work performed, services);

H - the number of products produced (works performed, services).

There are various types of piecework wages: collective, piecework, progressive piecework, indirect, etc.

With a collective or brigade piecework wage system, wages are calculated based on the amount of production or the amount of work performed by the brigade as a whole. Such a system of remuneration is applied if the production standards are set not for individual workers, but for the team.

With a piecework system of remuneration, the performance of a certain set of works included in the piecework task is paid. Wages in this case are determined taking into account piece rates for certain types works included in the chord task. For example, a piece-rate wage system is used in the production construction works. The piecework-progressive wage system involves an increase in piecework rates for performed operations, parts or products upon reaching a certain indicator (production rate). Within the norm of production, payment is made at the usual piece rates, and for the manufacture of each unit of output in excess of this norm - at increased prices.

Both piecework and time-based wage systems can be supplemented by a bonus system. The bonus system of remuneration involves the payment of a bonus to a certain circle of persons upon reaching certain bonus indicators and fulfilling the established bonus conditions. The establishment of a bonus system of remuneration is the right of the employer, which he implements by adopting a special local act - the Regulations on Bonuses. In the provision on bonuses should be defined:

1) the circle of persons subject to bonuses;

2) bonus indicators;

3) bonus conditions;

4) the size of the premiums.

The indicators, the achievement of which entitles you to receive bonuses, can be, for example, the fulfillment and overfulfillment of the production plan, etc.

In addition to them, bonus conditions can be determined. For example, such conditions may be the minimum percentage of defects in manufactured products, the absence disciplinary actions etc.

On the basis of the provision on bonuses, when the employee fulfills the indicators and conditions for bonuses, the right to demand the payment of a bonus arises, and the employer has the obligation to pay it. Despite the fact that the establishment of a bonus system, including the amount of bonuses, is the right, and not the obligation of the employer, if the organization has adopted a provision on bonuses, the latter cannot arbitrarily deprive the employee of the bonus. Deprivation of the bonus is allowed solely on the grounds provided for by this provision (or other regulatory act), for example, in case of violation of the bonus conditions.

At the same time, it should be noted that bonuses to employees may have the character of an incentive measure (incentive bonuses). According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their labor duties, including giving a bonus, awarding a valuable gift, etc. These can be, for example, one-time bonuses based on the results of various kinds of reviews, competitions, etc. In this In this case, the payment of the bonus is not an obligation, but the right of the employer. Incentive payments also include remuneration based on the results of work for the year. Such payments are most typical for budgetary organizations. However, such payments may be provided for by a collective agreement or local act in organizations of any form of ownership and legal form. At the same time, if the conditions for receiving remuneration based on the results of annual work provided for by these acts, the employee has the right to demand appropriate payments.

In addition, an employee's salary may include an additional payment for length of service, which, as a rule, is set as a percentage of the tariff rate (salary) and depends on the employee's continuous work experience.

Currently, a number of regulations continue to operate on the territory of the Russian Federation. former USSR regulating, among other things, issues of additional payments to employees for length of service. However, due to the fact that at present the right to determine the forms, systems and amounts of remuneration is exercised by employers independently, these acts are advisory in nature.

V. D. Gorbulin, V. M. Kirsanova
All types of benefits and compensations
Source ATP Consultant+

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit the maximum wage and set wages below the minimum wage determined by the legislation of the Russian Federation. At the same time, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum.

The current legislation gives enterprises and organizations the right to independently choose and establish such wage systems that are most appropriate in specific working conditions. Types, forms and systems of remuneration, tariff rates, salaries, bonus system are fixed in the collective agreement and other acts issued by the organization.

There are two types of wages: basic and additional.

Supplementary wages are payments for unworked time provided for by labor legislation. Such payments include: payment for regular vacations, breaks in the work of nursing mothers, preferential working hours for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time and piecework.

Time-based is a form of remuneration in which the employee's salary depends on the time actually worked and the employee's wage rate, and not on the number of work performed. Depending on the unit of accounting for hours worked, hourly, daily and monthly tariff rates are applied.

The time-based form of remuneration has two systems - simple time-based and time-bonus.

With a simple time wage, the worker's earnings are determined by multiplying the hourly or daily tariff rate of his category by the number of hours or days worked by him. When determining the earnings of other categories of employees, the following procedure must be observed. If the employee has worked all the working days of the month, then the payment will be the salary established for him. If in this month an incomplete number of working days is worked out, then earnings are determined by dividing the established rate by the calendar number of working days. The result obtained is multiplied by the number of working days paid at the expense of the enterprise.

With time-bonus wages, a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate. Bonuses are paid in accordance with the provisions on bonuses, which are developed and approved by organizations. The provisions provide for specific indicators and conditions for bonuses, under which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production targets, saving raw materials, materials, energy, growth in labor productivity, improving the quality of products, mastering new equipment and technology, etc.

The piecework form of remuneration is used when it is possible to take into account the quantitative indicators of the result of labor and normalize it by establishing production standards, time standards, and a normalized production task. In the piecework form, the labor of workers is paid at piece rates in accordance with the quantity of products produced (work performed and services rendered).

The piecework form of remuneration has several systems:

direct piecework - when the labor of workers is paid for the number of units of products manufactured by them and the work performed, based on fixed piecework rates established taking into account the necessary qualifications;
piecework-progressive - in which payment is increased for production in excess of the norm;
piecework-bonus - wages include bonuses for exceeding production standards, achieving certain quality indicators, delivery of work on the first demand, the absence of marriage, saving materials;
indirect piecework - used to pay 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.

The calculation of earnings in case of a piece-rate form of remuneration is carried out according to documents on output (a piece-work order, which indicates the output rate and the work actually performed, an order on bonuses for overfulfillment of the plan, a chord task, a shop order for the task to be completed by the shop).

Piece rates do not depend on when the work was performed: day, night or overtime.

Many large and medium-sized organizations use the tariff system of remuneration - a set of standards that regulate the level of wages of various groups and categories of workers, depending on: qualifications of workers; the complexity of the work performed; conditions, nature and intensity of labor; conditions (including natural and climatic) for the performance of work; type of production.

The main elements of the tariff system are: tariff-qualification directories, tariff scales, tariff rates, tariff coefficients, allowances and additional payments for work with deviation from normal working conditions

Tariff scale- this 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 - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or a day) The tariff rate is always expressed in monetary form, and its size increases as the discharge increases. The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates depending on the category of work performed is determined using the tariff coefficient, which is indicated in the tariff schedule for each 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 ratio of the tariff coefficients of the first and last digits is called the range of the tariff scale.

For remuneration of managers, specialists and employees, as a rule, official salaries are applied, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these workers, organizations can also establish other types of remuneration: as a percentage of revenue, as a share of profits, and a system of floating salaries, which has recently become more and more widely used.

Such a payment system is designed to stimulate a monthly increase in labor productivity and its good quality, since if these indicators deteriorate, the salary for the next month will be reduced.

When paying on a commission basis, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee's activities. This system is established for employees involved in the process of selling products (goods, works, services).

The percentage of the proceeds that is paid to the employee is determined by the head of the organization in accordance with the Regulations on remuneration and approved by his order. The cost of sold products (goods, works, services) is determined excluding VAT.

An employee may be given a fixed amount of remuneration, which is paid if the amount of wages, calculated as a percentage of revenue, is lower than this value. The amount of the minimum wage must be fixed in the employment contract.

Types of forms and systems of remuneration

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

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

Forms and systems of remuneration at the enterprise

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

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

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

Types of wages, table

Regular time

Regular piecework

Time premium

Piecework premium

piece-progressive

Indirect piecework

chord

Time wage

There are two main forms of remuneration - piecework and hourly wages. With time wages, the employee receives a fixed amount of remuneration for the time actually worked. The time system is standard schedule work in Russia - a five-day week with an eight-hour working day.

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

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

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

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

piecework wages

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

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

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

With indirect piece-rate payment, the employee's salary depends on the results of the work of the main working personnel, the amount of work performed depends not only on the employee himself.

With a piece-rate remuneration system, an employee is paid a salary for performing a certain set of work for a specified period of time. It is logical to use this remuneration system, for example, if seasonal or one-time work is performed, when concluding a fixed-term employment contract, when working with a team performing a set of works that should lead to a single result. For example, building a house.

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

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

18. Forms and systems of remuneration: the essence, types and scope of their effective application.

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

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

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

Distinguish between nominal and real wages .

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

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

Forms and systems of remuneration:

Distinguish tariff and non-tariff wage systems.

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

The wage system consists of:

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

First class rates.

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

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

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

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

Tst.n-th \u003d Tst.1st × Ktar. nth

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

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

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

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

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

There are two main forms of wages:

In turn, piecework is divided into:

Time is divided into:

simple time; time premium.

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

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

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

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

The rate can be determined as follows :

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

T cm - the duration of the shift;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Brigadier piecework ( collective) wage system.

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

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

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

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

Collective piecework system used when a specific task requires collective labor several workers and it is impossible to separately account for the individual output of each of them.

1. The total piecework earnings of the brigade are determined

2. The total tariff earnings of the brigade are determined

3. The coefficient of piecework earnings is determined

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

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

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

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

K is the percentage of bonus payments.

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

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

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

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

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

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

the quality of labor is more important than its quantity;

the work is dangerous;

work is heterogeneous in nature and irregular in load;

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

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

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

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

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

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

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

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

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

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

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

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Forms and systems of remuneration

The payment system is the relationship between many indicators characterizing the measure and payment for the performance of duties within the stipulated norms. It ensures that employees of the company receive remuneration for the work done in accordance with the overall results they have achieved.

The amount of wages depends on the qualitative and quantitative results of labor activity. The payment is established in relation to the norm, and the payment agreed in advance between the employer and the employee for the type of activity.

Forms or systems of payment are the main element of the organization of payment of remuneration for the work done. Their main task is to determine the size of the salary, which can be done in many different ways.

The choice of a rational type of payments is a very important component labor process, which has social and economic significance for the enterprise, regardless of the direction of its activity. According to the legislation, the employer has the right to choose the type of remuneration system that is most acceptable to him.

Any kind of remuneration for the labor activity of the staff is aimed at creating a material basis for the development of the labor capital of the enterprise. Remuneration plays a significant role in this, for example, for the expenditure of mental or physical resources of a person. In addition, the presence of rewards also plays a significant role, with the help of which you can increase the motivation of employees and attract new ones. labor resources. As a result, it is possible to form the staff of highly qualified specialists necessary for production at the enterprise.

Forms and systems of remuneration

Today in Russia there are two forms of remuneration: piecework and time. It is necessary to choose exactly the form that will be most suitable for the employer and fair for employees. In addition, it must comply with working conditions, which will positively affect the results of the labor process.

piecework form of labor This is a very good incentive for employees. It stimulates the improvement of the quality of manufactured or manufactured products, labor and productivity. It finds application where it is possible to clearly determine the quantity and quality of the work done, which implies the observance of certain conditions that are necessary for its application. These are quantitative indicators of production that directly depend on one employee or on a team. One of the conditions for applying this form of remuneration is that employees have the potential to increase labor productivity.

Types of piece work:

individual - the salary depends on the results of the labor activity of a particular employee;
collective - represents a salary that depends on teamwork.

The amount of earnings in this form of labor is determined by multiplying the predetermined value of output by its quantity. The cost is called piece rates, and they are determined by multiplying the value of the tariff rate by the temporary rate. Or due to the pressure of the value of the tariff rate on the rate of output.

There are several payment systems:

All of them differ depending on the features, which may be the time of payments, size, additional rewards.

For example, direct piecework the form implies the determination of the remuneration paid to people by multiplying the quantity of manufactured products by a predetermined cost.

Whereas piece-progressive the form is due to the payment of a larger amount of remuneration when performing in excess of the norm per person per day.

chord and accord-premium implies that the first one produces the output Money for some certain complex works. But at the same time, the amount between the team is distributed unevenly, but depending on the amount of work performed by one person.

Accord-premium provides additional payments employees - bonuses that are paid in case of completion of work at a high level and before the agreed deadline.

Piecework premium also indicates the presence of bonuses, which are paid along with the standard salary.

The last kind is indirect piecework system. According to it, payments are made to freelance or auxiliary workers, the amount of earnings of which depends on the results of the labor activity of the main workers and is determined as a percentage.

essence time-based form lies in the fact that wages do not consist of the amount of work performed, but of the qualifications of the employee, which is taken into account through the value of the tariff rate, and the amount of time worked, but one or another criterion is provided depending on the payment system established by the employer.

It is used when it is difficult to determine the exact volume and quality of work, or labor is not subject to rationing. Necessary conditions for its application are:

accurate accounting of actually worked time, and in addition, control over it;
correct calculation of salaries or tariff categories of employees in strict accordance with their qualifications, taking into account the real complexity of the work they perform;
development and correct application of various norms in order to avoid uneven labor costs among employees during working hours;
optimal organization of work at each workplace to ensure the most efficient use of working time.

There are three types of this form: hourly, daily and monthly. That is, with it, prices are pre-set for a certain period of time.

It includes several systems:

simple time-based- the essence is that the amount of time worked is the only factor in the formation of earnings;
time bonus- in addition to payment for hours worked at established tariff rates, the amount of salary also depends on the results of work through bonuses;
salary- payment is made according to the approved monthly official salary, and not according to the value of the tariff rate, various bonuses can be established by the employer;
contract- applies to heads of enterprises, wages are prescribed in the employment contract (contract).

Main types of wages

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

Determination of wages

Before examining the types of remuneration accepted in the Russian Federation and world practice, we examine the essence of this concept. What are the main theoretical concepts concerning this aspect that are common among Russian researchers? In accordance with the popular definition, remuneration should be understood as relations that are associated with the definition of the employer's settlement scheme with an employee, as well as ensuring its legality. Some researchers distinguish the term under consideration from salary- employee remuneration for work in accordance with his qualifications, the complexity of the duties performed and the conditions for carrying out activities. Salary in this case is understood as a component of wages. But in a number of interpretations, the two terms under consideration are identified.

The remuneration of labor should be of a systemic nature - so that the employee knows what compensation he can count on by completing a particular amount of work within a specified period of time. In some cases, the legislation of the state may establish minimum wages - as, for example, in the Russian Federation.

In the legal acts regulating the procedures for calculating employers and employees, there are no direct recommendations that determine the criteria by which the company must accrue appropriate compensation. Therefore, each organization has the right to independently form the requirements that the remuneration system must comply with. Types of settlement schemes for employers and employees popular in world and Russian practice are very different. But among the most popular are: time-based, piecework, and also piece-rate wage systems. Let's consider their specifics in more detail.

Time wage

The time-based scheme, within the framework of which employers and employees can pay, assumes that the amount of compensation will depend on the duration of the employee's performance of his duties, as well as on his tariff rate. In this case, the unit of accounting for working time can be an hour, a day or a month. In Russia, the third option is by far the most common. But many firms also practice hourly and daily rates.

There are a number of additional criteria by which the form of payment in question can be classified. Types of time compensation:

Simple time-based form;

Salary with elements of bonuses.

In the first case, the amount of earnings is determined by multiplying the rate - hourly or daily, by the total number of corresponding units of time during which a person performed his labor duties at the enterprise. If, for example, an employee worked all the working days established by law in a month, then the compensation will be equal to his fixed salary. If not, then he will receive a salary based on its ratio with the salary in proportion to the number of days of presence at the enterprise. It is quite possible that the period of a person's absence from work will be compensated by accruing sick leave or vacation pay.

The time-based form of remuneration may include elements of bonuses. It is most often expressed as a percentage of salary. The bonus is usually paid in accordance with the regulation established by the organization. That is, the criteria for their calculation are usually the same for all employees - in the same positions. As a rule, this is overfulfillment of planned targets, saving materials (not to the detriment of results), more high quality manufactured products.

piecework wages

Consider other types of payroll. The piecework scheme assumes that compensation is formed on the basis of quantitative indicators of the effectiveness of a person's work. This may be the release of products in pieces or the provision of services in relation to the number of customers. The employer can also set certain performance standards that affect the amount of wages.

There are a number of additional grounds for classifying the appropriate form of compensation. The main types of wages according to the piecework scheme:

With a direct piecework form, a person receives a salary based on the multiplication of quantitative indicators for the production of goods or the provision of services that he has achieved over a set period of time - for example, per month - by the value of the monetary rate determined by the enterprise (depending in some cases on the skill level of the employee, on the complexity or urgency of the work). The progressive scheme involves an additional payment for exceeding quantitative indicators relative to the norm - as a rule, as a percentage of the standard value. An analogue to it (or a complementary criterion) can be a bonus system, according to which the company pays the employee a fixed amount of money for processing.

Lump-sum pay

At some enterprises, the considered piecework types of wages are supplemented by the so-called indirect, or piecework, indicators, which also affect the amount of compensation. This may be due to the performance by a person who by default carries out activities in a particular position, other labor functions. For example, the head of an outerwear shop may ask some employees to help colleagues from a neighboring department where jeans are sewn for 1-2 hours a day. In this case, their salary is calculated not only at the expense of the tariffs set for the production of outerwear, but also when using indicators in the "denim" direction of production.

All the piecework types of wages we have considered are usually fixed in local regulations. These can be orders in which targets for output are fixed, and at the end of the shift, the degree of their achievement. This may be an order for the payment of bonuses to certain employees, signed by the head. For assistants on the "jeans" lines, chord assignments can be issued.

Tariff standards

There are, of course, other methods of payment (types of labor compensation). Among the popular ones are tariff standards. According to certain criteria, they can be similar to the schemes we have considered - time-based, piecework and chord due to their complexity. The fact is that these standards are a set of indicators on the basis of which the amount of labor compensation is determined - such as qualifications, work complexity, labor intensity, climatic features of production location, and the specifics of manufactured goods. How should an enterprise that has introduced a tariff wage system determine the appropriate criteria? The types of work, professions and positions in respect of which the company must form a settlement policy are usually recorded in special tariff directories. In some cases, the recommendations contained in them are not mandatory, but nevertheless, the use of such sources is a common practice among Russian companies.

floating salaries

Some enterprises supplement the types of remuneration we have discussed above with other criteria and approaches to calculating compensation for employees. So, firms can practice the so-called floating salaries. Their specificity is that with the expiration of a set period - for example, a month, the value of the corresponding rate set for an employee can be revised. If a person has achieved high performance indicators, then the salary may increase.

Compensation for labor under civil law contracts

In accordance with what criteria is wages paid under civil law contracts that are close to labor contracts? The most important point is that for all their possible similarity with contracts concluded in accordance with the norms of the Labor Code, the main regulatory source of law in relation to them is the Civil Code. Therefore, the term "remuneration" in relation to such contracts is not legally applicable.

Of course, the enterprise and the employee - it is more correct to call him a contractor - can agree that certain types of payment for services or work will be practiced in their legal relations, but such agreements will not be regulated by labor law. Accordingly, by the state they can be called either illegal or subject to renegotiation - already in the format of full-fledged contracts according to the norms of the Labor Code.

If we talk about the recommended forms of settlement under civil law contracts, the provisions of the Civil Code of the Russian Federation allow the parties to such agreements to fix the conditions under which the contractor must show the customer the result of work in such and such a volume. Or determine that payment will occur in accordance with the actual performance in the Certificate of Completion. Thus, compensation under civil law contracts in the general case, they will be similar to those practiced with piecework wages.

Government salaries

The methods of payment (types of compensation) of labor in public institutions. The fact is that the relevant criteria - the scheme for calculating the wages of employees, tariff standards, salaries - are determined mainly at the level of legislative acts. What types and forms of remuneration are common in Russian state institutions? Most often, this is a time-based scheme, supplemented by a premium component. That is, a person is paid a basic salary, and depending on the results of work at the end of a month or another period, a bonus is added as a percentage of the corresponding compensation rate.

How to choose the optimal form of remuneration?

So, we examined the popular in the environment Russian enterprises types and forms of remuneration. How does the head of the company decide on the most suitable of them? You can focus on the following criteria.

If an enterprise produces something - for example, the same clothes, then it is best to practice types of forms and systems of remuneration that are close to piecework. That is, a person working on a factory line will be compensated according to his productivity. However, it is highly desirable that this scheme be accompanied by the payment of a certain guaranteed amount to the employee. It is best if its value is not limited to the minimum wage fixed in the legislation, and represents at least more than half of the total earnings.

In turn, if the company provides services, and the demand for them is floating, then it is optimal to choose a time-based scheme. The same can be said about diversified firms, when piecework accounting is difficult, and the labor activities of an employee may be dominated by actions that are not directly related to production - for example, maintaining accounting documents.

Combined method

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

The legislation of the Russian Federation does not restrict enterprises (with the exception of state-owned ones - they must, as we noted above, bring internal employee remuneration schemes in line with legislative criteria) in choosing one or another scheme of labor compensation or in applying their combinations. It is quite possible to pay wages determined on the basis of time-based and piece-rate indicators at the same time - in which a person, on the one hand, receives a fixed salary, on the other hand, additional payments in the case, relatively speaking, of achieving higher indicators for the production of goods relative to those prescribed in standards.

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

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

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

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

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

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

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

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

Advantages and disadvantages of the salary system of work

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

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

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

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

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

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

Order of appointment and changes installed system wages provides for the mandatory indication of information about such in the local regulations of the organization itself, as well as directly in the employment contract with the employee.

If these changes are to be made in a previously concluded employment contract, the employer should prepare supplementary agreement about the salary, which is signed by both parties of the relationship purely in voluntary- however, in case of refusal to sign and refusal to occupy other positions in the enterprise, the employee may be dismissed.

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

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

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

Salary payment when working on holidays and weekends

A special procedure for calculating wages under the salary system of labor is provided for weekends and holidays. In particular, legal regulation the aforementioned issue is ensured by the provisions of Article 153 of the Labor Code of the Russian Federation.

Remuneration of labor - a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

The employer has the right, in accordance with the current labor legislation, to independently determine the wage system, the size of tariff rates, salaries, and various kinds of payments made in favor of the employees of the organization.

Distinguish between basic and additional wages.

The main ones include payment accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses to pieceworkers and time workers, additional payments due to deviations from normal working conditions, for work at night, during holidays, for overtime, for foremanship, payment for downtime through no fault of the workers, bonuses, bonus allowances, etc.

Additional wages include payments for unworked time provided for by labor legislation: payment for vacation time, breaks in the work of nursing mothers, preferential hours for teenagers, for the time of fulfilling state and public duties, severance pay upon dismissal, etc.

When remunerating employees, various systems can be applied: tariff, tariff-free, mixed. All organizations, except for state ones, independently establish forms and systems of remuneration.

Let us consider in more detail the most common wage systems.

1) When time-based system of remuneration, the employee's earnings are determined based on the time actually worked by him and the tariff rate (salary).

In accordance with Article 129 of the Labor Code of the Russian Federation, the tariff rate (salary) is "a fixed amount of remuneration for an employee for fulfilling a labor standard (job duties) of a certain complexity (qualification) per unit of time." Its size directly depends on the complexity of the work performed. The complexity of the work performed is determined on the basis of their billing.

To calculate the hourly rate, the minimum wage is used, which is divided by the average monthly number of working hours, calculated on the basis of a five-day working week.

The time-based form of remuneration, as a rule, is used when remunerating the labor of the leading personnel of organizations (deputies, assistants, heads of departments), employees (accountants, etc.), personnel of auxiliary and service industries, persons working in full-time part-time conditions, non-production workers.

In this case, earnings are calculated in one of the following ways:

at hourly rates;

at daily rates;

based on the fixed salary.

The main types of time payment system are:

simple time-based - the basis for calculating the amount of remuneration of an employee is taken from the tariff rate or salary according to staffing organization and the amount of time worked by the employee

time-bonus - calculation and payment of a bonus, established as a percentage of the official salary (tariff rate) on the basis of a collective agreement developed in the organization, a provision on bonuses or an order (instruction) of the head of the organization. In addition, bonuses to employees can be set in fixed monetary amounts.

2) piecework wages are fairly common these days. With piecework wages, the employee's earnings are accrued according to the final results of his work - for the work actually performed, the output produced according to the final results of the employee's work.

This remuneration system encourages employees to increase labor productivity, and, in addition, with such a remuneration system, there is no need to control the expediency of using working time by members of the labor collective, since each employee is interested, like the employer, in the production of more products.

The calculation is based on the piece rate, which is the amount of remuneration payable to the employee for the manufacture of a unit of production or the performance of a certain operation.

The calculation of the piece rate is made in one of the following ways:

By dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. The output rate is the volume of products that must be produced by an employee (group of workers) of a certain qualification per unit of working time under certain technical conditions.

By multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days. The norm of time is the amount of working time, expressed in hours, minutes, required for the manufacture (performance) by an employee (group of workers) of a unit of production (operation) in certain organizational and technical conditions.

Depending on the method of calculating earnings, the piecework wage system is divided into the following types:

direct piecework;

piecework premium;

piecework-progressive;

indirect piecework;

chord.

With direct piecework wages, remuneration to the employee is accrued for the work actually performed (manufactured products) at established piece rates.

With piece-bonus wages, in addition to wages, an employee is additionally charged a bonus for fulfilling bonus conditions, for example, for the high quality of manufactured products, savings in materials, etc.

With progressive piecework wages, an employee's earnings for products manufactured within a certain norm are paid at established piece rates, and for products manufactured in excess of the norm, at higher prices.

The indirect wage system, as a rule, is used for workers performing auxiliary work to service workers in the main production.

The lump-sum form of remuneration assumes that for an employee (team of workers) the amount of remuneration is set for a set of works to be completed within a certain time frame, and not for a specific production operation.

3) The system of remuneration for commission basis widespread in organizations that provide services to the population or carry out trade operations. When using such a system of remuneration, the amount of an employee's wages for the performance of the labor duties assigned to him is determined in the form of a fixed (percentage) income from the proceeds received by the organization.

The basis for calculating the employee's earnings can be taken:

1. revenue received as a result of the employee's activities. The amount of an employee's earnings directly depends on the volume of products sold by him.
2. revenue received from the sale of products made by a particular employee. In this case, the employee's earnings directly depend on the quality of the products manufactured by him and on how quickly it will find its buyer.
4) Tariff-free the wage system is usually used in organizations where it is possible to take into account the personal labor contribution of each employee to the final financial results organization's activities. To determine the employee's earnings, the labor participation coefficient is used. The specified coefficient is set for each member of the labor collective.

The salary of employees of the organization is divided into basic and additional. For purposes accounting this is important, for example, to be used as a basis for allocating indirect costs.

The basic salary includes all wages accrued to the employees of the organization for the time actually worked, for the quantity and quality of work performed at time, piecework and progressive wages. It consists of:

- payment at tariff rates, salaries, piece rates, additional payment to pieceworkers in connection with changes in working conditions;
- bonuses paid in accordance with the approved bonus system for fulfilling and overfulfilling the plan, for achieving established quality indicators, for reducing losses from scrap, cost for reducing downtime, for saving fuel, electricity, etc.;
- extra pay for working overtime, extra pay for working on public holidays, bonus for hard working conditions;
- surcharge for night work;
- bonus to wages for work in remote areas, etc.

Additional wages are wages that are paid for hours not worked in accordance with applicable law:

- payment of regular and additional holidays;
- payment of preferential hours for teenagers;
- compensation for unused vacation;
- severance pay;
- payment for breaks in the work of nursing mothers;
- payment of working hours spent on the performance of state and public duties and on the passage of military training, etc.

Basic and additional wages production staff included in the cost of production.

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