The main requirement for optimizing wages, which meets both the interests of the employee and the interests of the employer, is to ensure the necessary growth of wages while reducing its costs per unit of output, which is a guarantee of increasing the wages of each employee as the efficiency of the enterprise as a whole increases.
Analysis labor resources OJSC "Orenburg Minerals", the efficiency of their use and the state of remuneration showed both positive and negative sides personnel management and labor costs.
Usually the management of labor costs comes down to reducing them, but this is not always rightful. Managing labor costs is primarily their optimization.
When developing a mechanism for optimizing wages, it is necessary to focus on the goals that should be achieved as a result of its implementation:
- 1. Attraction of workers, first of all young and qualified.
- 2. Retention of employees in the organization. To avoid the loss of employees, which are a valuable resource, as well as funds for professional education and development spent by the organization, managers must ensure the competitiveness of the system financial incentives.
- 3. Stimulation of productive behavior. Remuneration should orient employees to the implementation of those actions that are necessary for the organization.
- 4. Control over labor costs. A well thought out incentive system will enable an organization to control and effectively manage labor costs while ensuring that the right people are available.
In order to improve the quality of work, it can be more profitable to incur additional costs than to reduce wages or leave them at the same level.
In order to stabilize the number of workers and specialists and reduce the turnover of personnel, OAO Orenburg Minerals should take measures to optimize wages:
- - to raise the level of professional skills of production workers, for this, systematically send workers to advanced training courses, training and retraining of personnel. These activities contribute to the fact that less external part-time workers are involved from outside and under work contracts;
- - constantly study advanced techniques and methods of work, in order to facilitate the work of workers;
- - to carry out measures to improve the structure and placement of personnel;
- - to strengthen labor and production discipline, in order to exclude absenteeism and downtime without a good reason;
At the present stage of economic development, it becomes obvious that no management system can function successfully if it does not include an effective labor motivation system that encourages each individual employee to work productively and efficiently to achieve a specific goal. The development of a system of labor motivation, which allows to combine the interests and needs of employees with the strategic objectives of the enterprise to the greatest extent, is a key task of the personnel service.
The choice of a system of labor motivation may depend on a variety of factors. We will name only some of them.
OJSC "Orenburg Minerals" uses a tariff system of remuneration, the form of remuneration is time-bonus. The advantages of the tariff system are manifested in its traditional character. The tariff system of remuneration provides for the improvement of the qualifications of employees. Preservation of the current tariff system is possible under the condition modern approaches to the assessment of the conformity of the labor result and wages.
It is obvious that the use of an incentive system of remuneration to the greatest extent allows the achievement of the goals set. Currently, enterprises have been given full independence in terms of developing and applying a bonus system that takes into account all the features production activities, the financial situation of the enterprise and other points.
In order for the bonus to play the role of an acting simulating factor, its value must be at least 30% of the basic salary. In addition, the effectiveness of the bonus is predetermined the right choice systems of indicators, their differentiation depending on the role and nature of departments, level of positions, focus on a real contribution to the final results, efficiency and quality of work, overall results of the organization, specificity, fairness, flexibility of criteria for assessing the achievements of employees.
Thus, the following directions for optimizing wages can be recommended for OAO Orenburg Minerals:
- - improvement of the bonus system on the basis of the revised provisions on remuneration and bonus systems;
- - strictly targeted allocation of funds for a reasonable increase in income per employee, and the correct correlation of funds for wages, other payments and benefits;
- - the normal ratio of the growth of the employee's income and the corresponding increase in volume, improving the quality and consumer properties of products;
- - in order to reduce turnover, stimulating the duration and experience of work in the position held.
- - to reduce vacation days without pay, develop a vacation schedule so that it satisfies the wishes of employees.
The need to save on employee benefits can arise in many cases. In this article, we will look at ways to reduce these costs.One of the obligatory clauses of the employment contract is the condition on remuneration (part 2 of article 57 of the Labor Code of the Russian Federation). It cannot be changed only at the request of the employer (Article 72 of the Labor Code of the Russian Federation). If it is necessary to minimize labor costs, the employer, without violating labor laws, can unilaterally:
- change the structure of the wage fund (if the wage system is established by a local regulatory act, and not by a collective agreement);
- carry out a reduction in the number of employees;
- to attract cheaper labor force;
- reduce the work load on workers.
The tax burden on the wage fund is reduced through the use of outsourcing, outstaffing and a simplified taxation system.
HOW LONG CAN YOU REDUCE YOUR SALARY?
Labor legislation provides for two restrictions that an employer must keep in mind when setting wages for his employees. Let's talk about this in more detail.
Minimum wage
The monthly salary of an employee who has fully worked out this period and fulfilled his labor duties cannot be lower than the minimum wage (part 3 of article 133 of the Labor Code of the Russian Federation). Since September 1, 2007, the subjects of the Russian Federation have the right to establish their own minimum wage (part 1 of article 133.1 of the Labor Code of the Russian Federation). It cannot be lower than the minimum wage established by Federal Law No. 82-FZ of June 19, 2000 “On minimum size wages".
Recall that, in accordance with Article 5 of the Federal Law of April 20, 2007 No. 54-FZ, it is impossible to reduce tariff rates, salaries, wage rates, as well as the amount of additional payments and allowances compensatory nature established prior to September 1, 2007.
Salary according to industry agreement
Industry agreements establish general terms and Conditions wages, guarantees, compensations and benefits for industry workers (part 8 of article 45 of the Labor Code of the Russian Federation). The agreement may be concluded at the federal, interregional, regional and territorial levels. If several agreements apply to employees at the same time, the one whose conditions are most favorable for employees (part 6 of article 48 of the Labor Code of the Russian Federation) is applied. It should be noted that currently there are 58 industry agreements registered by Rostrud at the federal level.
Employers may opt out of joining the agreement within 30 calendar days since its official publication in Russian newspaper» Ministry of Health and social development RF corresponding proposal. The protocol of consultations of the employer with the elected body of the primary trade union organization must be attached to the refusal. If there is no disagreement, the agreement will be considered extended to these employers from the date of its official publication (part 8 of article 48 of the Labor Code of the Russian Federation).
When planning to reduce labor costs, one should not forget that the guarantees for employees established at the enterprise cannot worsen their situation in comparison with industry agreements.
CHANGING THE STRUCTURE OF THE PAYMENT FUND
Consider at what expense the employer can reduce the wage fund.
As you know, wages consist (part 1 of article 129 of the Labor Code of the Russian Federation):
- from remuneration for work;
- compensation payments;
- incentive payments.
Labor remuneration
The amount of remuneration depends on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed (part 1 of article 129 of the Labor Code of the Russian Federation). The employment contract establishes a fixed salary or tariff rate, so the employer cannot change this part of the salary at his own discretion.
Salary is a fixed amount of remuneration of an employee for performance job duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (part 3 of article 129 of the Labor Code of the Russian Federation).
The tariff rate is a fixed amount of remuneration for an employee for fulfilling a labor norm of a certain complexity per unit of time without taking into account compensatory, incentive and social payments (part 2 of article 129 of the Labor Code of the Russian Federation).
Remuneration for work also includes additional payments to wages for employees employed in work with harmful working conditions (Articles 146 and 147 of the Labor Code of the Russian Federation). Please note: such payments are not compensatory, since they are aimed precisely at increasing the wages of persons employed in hazardous industries (letters of the Ministry of Finance of Russia dated 08.21.2007 No. 03-04-07-02 / 40 and the Federal Tax Service of Russia dated 03.03.2006 No. 04 -1-03/117). The same point of view is shared by the judges (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 17, 2006 No. 86/06).
Increased wages are also provided for in other cases of work performed in conditions that deviate from normal (Article 149 of the Labor Code of the Russian Federation). For example, when working at night, on weekends and non-working holidays. Currently, labor legislation does not standardize the amount of these additional payments. They can be established, in particular, by the local regulatory act of the employer in any amount. In order to save this circumstance, the employer has the right to use at the time of the initial introduction of the procedure for assigning additional payments and establishing their amounts. Changing the existing system of additional payments requires a feasibility study (part 1 of article 74 of the Labor Code of the Russian Federation), for example, in connection with the termination of work in night shift. After the structural reorganization of production, it is necessary to calculate labor costs and revise the distribution of responsibilities by position. This is necessary in order to justify the reduction in wages (paragraph 21 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2).
The employer must notify the employee of the upcoming changes in writing no later than two months (part 2 of article 74 of the Labor Code of the Russian Federation). In addition, innovations should not worsen the position of the employee in comparison with the established collective agreement (part 8 of article 74 of the Labor Code of the Russian Federation).
Compensatory allowances
Labor legislation obliges the employer to pay compensatory allowances to the employee, including for work in conditions that deviate from normal, in special climatic conditions and in territories subjected to radioactive contamination (part 1 of article 129 of the Labor Code of the Russian Federation). These allowances are designed to compensate such workers for increased physical and emotional stress. At present, it is not possible to make an accurate valuation of the increased psycho-physical costs of workers who work in conditions that deviate from normal. Determining the amount of this kind of compensation is the competence of the employer or the parties to the collective agreement. The need to correct them must be proven by the employer. It is possible to reduce the amount of allowances or refuse to pay them in case of a significant improvement in working conditions, cessation (reduction) of the impact of hazardous factors. AT this case the norms of paragraphs 1 and 2 of Article 74 of the Labor Code also apply.
Compensation of cash costsincentive paymentsArticle 164 of the Labor Code specifies compensations paid to reimburse employees for the costs associated with the performance of their labor duties. For example, compensation travel expenses. Such compensation does not apply to wages. Their size cannot be reduced or reduced. The amount of compensation must be equal to the amount that the employee spent on behalf of the employer.
To reward conscientiously working employees, the employer may establish various systems bonuses, incentive payments and allowances (Article 191 of the Labor Code of the Russian Federation). As a rule, the list of incentive payments is given in the collective agreement and other local acts of the organization (part 2 of article 135 of the Labor Code of the Russian Federation).
If the employee does not fulfill the conditions of bonuses, incentive bonuses may not be paid. And if the employer is not interested in employees working overtime or showing initiative, he may not establish incentive payments at all.
REDUCTION OF THE NUMBER OF EMPLOYEES
One way to reduce labor costs is downsizing. This is a laborious process that requires special attention. After all, the wrong actions of the employer can lead to significant material costs and the reinstatement of the employee in the position. Therefore, we will say a few words about how to competently conduct a dismissal.
Dismissal procedure
About the upcoming dismissal due to a reduction in the number or staff of the organization of workers must be warned personally against signature at least two months in advance (part 2 of article 180 of the Labor Code of the Russian Federation). The downsized employee should be offered another vacant position available in the company (part 1 of article 180 of the Labor Code of the Russian Federation). A collective or labor agreement may provide for the obligation of the employer to offer vacancies in other areas (part 3 of article 81 of the Labor Code of the Russian Federation). However, an employee can be fired if it is not possible to transfer him to another job that he is able to perform taking into account the state of health.
At the request of the employee, the employment contract may be terminated before the expiration of two months. But then the dismissed person will have to pay additional compensation (part 3 of article 180 of the Labor Code of the Russian Federation).
The list of payments upon dismissal provided for by labor legislation is given in the table.
Table. Payments to employees in connection with the reduction in the number or staff of the organization
| Payment type | Norm of the Labor Code of the Russian Federation | Payout amount |
| Cash compensation for all unused vacations (annual and additional) | Part 1 of Article 127 | Depends on the number of days of unused vacation |
| Severance pay for all categories of employees | Part 1 of Article 178 | In the amount of the average monthly salary |
| Severance pay for seasonal employees* | Part 3 of Article 296 | In the amount of two weeks average earnings |
| Average earnings for the period of employment (from the second month and not more than two months from the date of dismissal)** | Part 1 of Article 178 | In terms of average earnings |
| Additional compensation for early termination employment contract (before the expiration of two months from the date of notice of dismissal) | Part 3 of Article 180 | In the amount of average earnings, calculated in proportion to the time remaining until the expiration of the notice of dismissal |
** In some cases average earnings may be paid to a dismissed employee for a longer time (part 2 of article 178 and part 2 of article 318 of the Labor Code of the Russian Federation).
Dismissal based on the results of certification
Another way to reduce an employee's wages and even fire him is to conduct an appraisal. If the professional skills of an employee do not correspond to the position he holds or the work performed, he can be dismissed on the basis of subparagraph 3 of part 1 of Article 81 of the Labor Code. But before that, the employee should be offered another job that matches his qualifications (part 3 of article 81 of the Labor Code of the Russian Federation). As a rule, these are vacancies with a lower official salary. If the employee does not agree to take another position, he is fired. The dismissal is issued by order in the form No. T-8, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.
Part attestation commission must include a representative of the elected body of the primary trade union organization (part 3 of article 82 of the Labor Code of the Russian Federation). Otherwise, the employee may challenge the decisions made on the basis of the certification.
REDISTRIBUTION OF RESPONSIBILITIES
Another way to save payroll is to partially reduce the amount of work performed. You can redistribute responsibilities between employees in order to reduce the wage fund in the following ways:
- to arrange for them an internal part-time job;
- offer a combination of professions (positions).
Internal combination
Based on part 1 of article 60.1 of the Labor Code, the employer has the right to allow the employee to work under another employment contract in the same organization. Part-time employment is the performance by an employee of other paid work in his spare time from his main job (part 1 of article 282 of the Labor Code of the Russian Federation).
Persons under the age of 18, as well as workers employed in hazardous industries, cannot be part-time workers if their main work takes place in the same conditions (part 5 of article 282 of the Labor Code of the Russian Federation).
What does an employer gain by hiring a part-time worker? Firstly, part-time workers are not entitled to all guarantees and compensations. They are not allowed (part 1 of article 287 of the Labor Code of the Russian Federation):
- paid and unpaid study holidays;
- shortened working week during the training period;
— payment for travel to the location of the educational institution and back;
- additional leave for work in the regions of the Far North and areas equated to them.
All other guarantees and compensations provided for by the current legislation and local acts of the organization are provided to those working part-time in full (part 2 of article 287 of the Labor Code of the Russian Federation).
Secondly, an employer can terminate an employment contract with a part-time job as soon as they hire an employee for whom it will be the main one (Article 288 of the Labor Code of the Russian Federation).
Combination of professions
With the written consent of the employee, the employer has the right to entrust him with the performance of additional work in another or the same profession or position (part 1 of article 60.2 of the Labor Code of the Russian Federation). In this case, the employee can either expand the service area, or perform a larger amount of work (part 2 of article 60.2 of the Labor Code of the Russian Federation). For example, a specialist with a higher qualification is able to service a larger number of machines than provided by the regulations.
Please note: extra work internal combination is performed outside working hours, and when combined - during the working day along with the work determined by the employment contract.
An employee who combines professions (positions) and continues to work under an employment contract is paid a remuneration, the amount of which is established by agreement of the parties (Article 151 of the Labor Code of the Russian Federation). As a rule, this is a percentage of the official salary for the combined profession.
The combination is formalized by an additional agreement and order. Both the employee and the employer can terminate the agreement at any time. But the other party must be warned about this in writing no later than three working days (part 4 of article 60.2 of the Labor Code of the Russian Federation).
CHEAP LABOR
Often, employers hire foreign employees from the CIS countries and pay them reduced wages. But it should be borne in mind that when establishing and changing the conditions of remuneration, discrimination is prohibited (part 2 of article 132 of the Labor Code of the Russian Federation). According to part 2 of article 22 of the Labor Code, the employer is obliged to provide all employees with the same pay for work of equal value.
Article 136 of the Criminal Code provides for criminal liability for discrimination. The employer may be fined up to 200,000 rubles. or in the amount of his salary or other income for a period of up to 18 months.
OUTSTAFFING AND OUTSOURCING
Currently popular schemes to reduce payroll taxes through the "lease" of employees from third-party firms. As a rule, recruitment agencies offer the following forms of "rent" of personnel:
- outstaffing - the withdrawal of employees from the staff of the organization (employees are transferred to a recruitment agency, but in fact continue to work at the same place);
- outsourcing - the transfer of part of the functions of the enterprise to a specialized organization.
Is outstaffing profitable?
Legislatively, the services for hiring workers for the purpose of placing them at the disposal of a third party that gives them work assignments and controls their implementation are prescribed in the Convention of the International Labor Organization No. 181 on private employment agencies, adopted on June 19, 1997 (hereinafter referred to as the Convention). Under Article 3 of the Convention legal status private employment agencies is determined in accordance with national law and practice.
Russia has not ratified the Convention, and such services as outstaffing and outsourcing are not established by Russian legislation. While the parties may enter into an agreement, whether or not provided for, statutory or other legal acts (part 2 of article 421 of the Civil Code of the Russian Federation). In our country, the "lease" of personnel, as a rule, is fixed through work contracts or paid services. It depends on the function assigned to the employees.
AT recent times outstaffing is used by many organizations. At first glance, this is really beneficial for the employer, because the employees transferred to the recruitment agency remain at their former place of service, and the agency pays them wages, bonuses and other payments determined by the customer organization. In addition, it deducts monthly taxes from the payroll, transfers insurance premiums to off-budget funds, etc.
But in the end, the contracting organization reimburses the recruiting agency for almost all staff costs, although it makes only one payment. The agency sends the customer detailed reports on the work done on a monthly basis, on the basis of which it issues an invoice. The bill includes, in addition to staff salaries and taxes on it, the cost of outstaffing services and the agency's profit. Naturally, the agency's costs for salaries and other payments to staff are about the same as the costs for employees who are in the state.
As you can see, this form of labor organization does not bring any special benefits to the employer, in addition to reducing the burden on the accounting department and the personnel department.
Transfer of employees to a subsidiary applying the simplified tax system
Most often, the organization "leases" staff from a related company that uses the simplified tax system. The fact is that the “simplifiers” are exempted from paying the UST (clause 2 of article 346.11 of the Tax Code of the Russian Federation). They pay only contributions to mandatory pension insurance. In this case, the tax authorities may recognize the reduction of the UST tax base as unlawful. Moreover, the arbitrators confirmed the economically unjustified separation of auxiliary production into independent small enterprises, the main income of which is the income from the provision of personnel (Decree of the Federal Antimonopoly Service of the Urals District dated June 19, 2007 No. F09-4597 / 07-C2).
This is far from an isolated decision, when the tax authorities were able to prove that the dismissal of employees of the enterprise and the provision of services for the provision of personnel by a company applying the simplified tax system were of a formal nature (decisions of the Federal Antimonopoly Service of the Ural District of November 13, 2007 No. Ф09-9256 / 07-С2 and Volga-Vyatka district of July 30, 2007 No. A11-14281/2006-K2-23/916/35).
Please note: the tax authorities' reference to the fact that this scheme is a way to optimize taxation (obtaining unreasonable tax benefits) is not accepted by the courts.
At the same time, there are court decisions stating that the tax authority had no grounds for including payments made by the company in pursuance of contracts for the provision of personnel to the tax base for the UST /2007 and dated August 27, 2007 No. A13-632/2007). Moreover, the Supreme Arbitration Court of the Russian Federation pointed out that the interdependence of the participants in transactions in itself cannot serve as a basis for recognizing the tax benefit as unreasonable (paragraph 6 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53).
All of the above also applies to the case when the customer company enters into an agreement on the provision of personnel with a public organization of the disabled, since such organizations are also exempt from paying the UST (subparagraph 2, paragraph 1, article 239 of the Tax Code of the Russian Federation).
Outsourcing
When outsourcing, a company transfers part of its non-core functions to a specialized organization and for this purpose enters into an agreement for the provision of services for a fee (clause 1 of article 779 of the Civil Code of the Russian Federation), since an outsourcing agreement is not provided for by law. If necessary, the employer must be prepared to provide evidence that the costs of outsourcing are lower than the costs of maintaining their own employees performing the same functions as outsourcers.
In general, the courts are favorable to such contracts. For example, in the resolution of the Federal Antimonopoly Service of the West Siberian District of October 17, 2007 No. F04-4584 / 2007 (39332-A27-25) it is indicated that the existence of actual relationships between the taxpayer and other organizations for the provision of services under outsourcing agreements does not indicate the creation of a care scheme by the company from taxation. And this is not surprising, because the possibility of concluding a civil law contract, the subject of which is the involvement of outside personnel, does not contradict the law (Resolution of the Federal Antimonopoly Service of the Volga District dated September 25, 2007 No. A65-7899 / 06).
In another case, the arbitrators also concluded that there was no artificial cash flow scheme in order to reduce the tax base for the UST (Resolution of the Federal Antimonopoly Service of the North-Western District dated December 21, 2007 No. A56-16530 / 2007). The argument of the judges was based on the fact that the tax authority did not provide documents confirming employment individuals to society (employment contracts, employment orders, payrolls).
Please note: when duplicating the functions of employees of outsourcing services, checking from tax office may be considered economically unjustified (Decree of the Federal Antimonopoly Service of the West Siberian District dated 08.11.2007 No. Ф04-3725/2005 (39893-А67-26)).
For details on the procedure for paying and accounting for severance pay, average earnings and compensation to dismissed employees, see the article “Liquidation of an organization: settlements with personnel” // Salary, 2008, No. 7. - Note. ed.
For more information about the certification and execution of decisions made on the basis of its results, read the article "Certification of personnel" // Salary, 2007, No. 11. - Note. ed.
"Personnel. ru", 2013, N 7
HOW TO REDUCE LABOR EXPENSES AND NOT VIOLATE THE RIGHTS OF EMPLOYEES?
Every company has difficult times when it does not receive enough net profit for development or suffers losses. The reasons for this may be different: and the activation of competitors, and the lack of orders, and outdated goods, and seasonal decline. In this case, the company simply needs to reduce costs. And often their reduction is made at the expense of human resources.
Reducing the number or staff of employees
The most common occurrence in cases of losses in the company is the dismissal of employees to reduce staff or headcount.
According to paragraph 4 of part 1 of Art. 77 of the Labor Code of the Russian Federation, the employee receives a notice of this 2 months before the termination of the contract; he keeps his earnings. Of course, the employer may not pay additional bonuses, but he is obliged to pay the salary to the dismissed employee. For example, a pay policy may provide that bonuses are paid only in connection with the achievement of production results or the receipt of net profit by the entire organization. Consequently, the organization has no profit - there is no bonus for the dismissed employee.
At the same time, Art. 178 of the Labor Code of the Russian Federation obliges the employer to pay to the employee with whom the employment contract is terminated due to a reduction in the number or staff of employees, severance pay in the amount of the average monthly salary, as well as to keep his average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the public employment service agency, if the employee applied to this agency within two weeks after dismissal and was not employed by him.
In addition, the employee is entitled to compensation for unused vacation.
It should be noted that in terms of taxation of personal income tax in the event of a reduction in staff or number in 2012, changes were made.
According to paragraph 3 of Art. 217 tax code The Russian Federation is not subject to taxation (exempted from taxation) types of income of individuals associated with the dismissal of employees, with the exception of: the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the head, deputy heads and chief accountant of the organization in excess of in general, three times the average monthly salary or six times the average monthly salary for employees laid off from organizations located in the Far North and areas equivalent to them.
In this case, the employer saves on personal income tax. The financial department explains that additional compensation in the amount of average earnings, which is paid in proportion to the time remaining before the expiration of the employee's notice of dismissal, falls under paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated March 11, 2009 N 03-04-06-01 / 54).
Thus, payments made from January 1, 2012 to an employee of an organization upon dismissal, including severance pay and average monthly earnings for the period of employment, are exempt from personal income tax in an amount not exceeding a total of three times the average monthly earnings ( Letter of the Federal Tax Service of Russia dated September 13, 2012 N AS-4-3 / [email protected]).
Please note that at the same time, the employee retains the right to receive severance pay and average earnings for the period of employment. However, the rest of the payments and compensation to the employee rely. These include compensation under Art. 178 of the Labor Code of the Russian Federation, as well as compensation for unused vacation.
In addition to reducing staff or headcount, employers often resort to various tricks:
Dismissal of an employee as not having passed certification;
Dismissal of an employee as not agreeing to move to another region;
Dismissal after the expiration of a fixed-term employment contract.
These grounds for dismissal are provided for in Art. 77 of the Labor Code of the Russian Federation.
But as a result of such tricks, the employer does not pay compensation due to a reduction in staff or headcount, and saves on this. And in this case, the employee will have to prove his innocence in court. Such tricks are often illegal, and often as a result of such a dismissal, an employee is reinstated and compensated for forced absenteeism.
However, the law establishes a safe way to terminate an employment contract. The most risk-free option is to terminate the contract by agreement of the parties, since there is little chance of challenging this ground in court.
This is confirmed and judicial practice. For example, the Cassation Determination of the Presidium of Yaroslavsky regional court dated 05/26/2011 N 33-2931, which states: the court reasonably refused to satisfy the plaintiff's demands for reinstatement, since the argument that she was forced to write a letter of resignation by agreement of the parties under the influence of deceit and blackmail on the part of the director did not find its confirmation in the court meeting.
However, laying off employees is not the best solution to reduce costs, and here are the reasons:
With the end of the crisis and the beginning of sales growth, employees may be needed, and their involvement will take time; as a result, both the quality of products and the delivery time may suffer;
If the company needs employees again, it will take time and cash to create jobs, build a workflow, train newcomers.
In this regard, other measures are possible to reduce the cost of staff salaries.
Reduction in wages and bonuses
By general rule established by Art. 57 of the Labor Code of the Russian Federation, the size and system of remuneration is one of mandatory conditions contracts. Thus, the employer cannot arbitrarily reduce the size of the salary.
Therefore, it is possible to issue a reduction in wages only by concluding an appropriate agreement between the employee and the employer on changing working conditions. This agreement will become an integral part of the employment contract. If such an agreement is signed by two parties, it will be difficult for the employee to challenge the change in wage conditions.
On practice. Determination of the St. Petersburg City Court dated November 29, 2010 N 33-16119 / 2010: the court of first instance did not satisfy the claims of the employee. In the decision under consideration, the court found that the size of the new official salary does not contradict either the current legislation or local regulations employer, while the employee voluntarily signed an additional agreement to the employment contract on the establishment of this official salary, thereby expressing his agreement with all the terms of the contract. At the same time, an additional agreement on a reduced working day was signed between the employee and the employer. During the consideration of the case, the plaintiff did not dispute the fact that these documents were signed by her personally and without coercion.
However, often employers do not reduce the official salary itself, but cut bonuses. In this case, when considering a dispute, the courts also often support employers.
The system of remuneration in relation to Art. 135 of the Labor Code of the Russian Federation includes:
A fixed amount of remuneration (salary, tariff rates) taking into account the qualifications, complexity, quantity and quality of the work performed (Article 143 of the Labor Code of the Russian Federation);
Additional payments, allowances of a compensatory nature (for example, Art. 146 of the Labor Code of the Russian Federation - remuneration in special conditions; Art. 147 of the Labor Code of the Russian Federation - remuneration of workers employed in hard work, work with harmful and (or) dangerous and other special conditions labor; Art. 148 of the Labor Code of the Russian Federation - wages for work in areas with special climatic conditions; Art. 149 of the Labor Code of the Russian Federation - wages in other cases of work performed in conditions that deviate from normal);
Additional payments and allowances of a stimulating nature (Article 191 of the Labor Code of the Russian Federation - incentives for work).
Incentive payments, unlike compensation payments, are at the discretion of the employer.
Thus, in one case, the court pointed out that if bonuses are of an incentive nature, then their availability depends on the employer. Therefore, for example, in case of a shortage, the employer may decide to deprive the bonus (Appeal ruling of the Moscow City Court dated August 28, 2012 in case No. 11-19055).
However, with respect to incentive payments, there is also an opposite practice.
An example of a litigation is the Ruling of the Samara Regional Court dated February 8, 2012 N 33-1269. The District Court considered a case where an employee was not familiar with pay regulations; the plaintiff was deprived of the award in violation of established procedure. The court checked the legitimacy of the employer's actions to reduce and deprive the employee of bonuses, the employer's compliance with the procedure provided for by the regulation on remuneration, since in this case the reduction in bonus payments and the deprivation of the employee of such are a form disciplinary action. And unlawful actions of the employer against the employee were established; Therefore, the court on the basis of Art. 237 of the Labor Code of the Russian Federation, compensation for non-pecuniary damage was recovered from the defendant in favor of the plaintiff.
Thus, the most risk-free option for reducing the level of wages and bonuses is the signing of an appropriate additional agreement to the employment contract with the employee.
Establishment of a part-time job
Another opportunity to reduce labor costs is to set an employee for a part-time or part-time work week.
incomplete working time with the establishment of a part-time and (or) part-time working week regime, it can be introduced only if two circumstances exist simultaneously (Article 74 of the Labor Code of the Russian Federation):
Changes in organizational or technological working conditions;
A possible offensive as a result of changes carried out by the employer of such consequences as the mass dismissal of employees.
When establishing a special working regime, it should be remembered that the employer is obliged to notify the employee in writing of the upcoming changes in the terms of the employment contract, determined by the parties, as well as the reasons that necessitated such changes, no later than two months in advance. In addition, we should not forget that the relevant changes must be formalized by an order for the enterprise and an agreement to the employment contract. Within three working days after the decision (issuance of the order) on the introduction of part-time work, the employer is obliged to notify the employment service in writing (clause 2, article 25 of the Law of the Russian Federation of April 19, 1991 N 1032-1 "On employment in Russian Federation", Letter of Rostrud dated 17.05.2011 N 1329-6-1).
In accordance with applicable law, if an employee refuses to continue working part-time (shift) and (or) part-time working week, then the employment contract with him must be terminated in the manner provided for in paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation.
The disadvantages of this method of saving are the following:
The risk of dismissal of effective specialists at their own request;
Conflicts with employees;
The absence of employees at the workplace, if necessary, when working part-time.
In this regard, many employers prefer not to lay off people and not to establish a special mode of work, but to send employees on unpaid leave.
Reducing overtime
Some employers can also save money by eliminating irregular working hours and providing additional vacations associated with it (if the time actual work employees does not exceed the statutory limit).
In addition, you can reduce the number of overtime, which leads to the need for time off or additional payments employees. Examples of "overtime" employees: accountants on handover tax reporting; drivers when running errands for management on weekends.
However, when losses occur, the cases of such processing should be clearly regulated. Hours of extra work should be excluded as far as possible, as well as pay for them. Work on weekends and holidays should be carried out only on the memo of the head. If it is impossible to completely eliminate processing, then it is necessary to "close" them additional holidays, time off, which will reduce the costs associated with paying for processing in double size.
decline social guarantees
In companies, there are a large number of non-production costs associated with personnel. For example, many organizations establish various privileges for managers. These may include:
Unlimited cards for payment of hospitality expenses;
Purchase of tickets for business class seats;
Management training abroad;
Business trips of senior managers of a non-production nature;
Restaurant service senior management;
Compensation for meals in restaurants;
Compensation for senior management in a taxi;
Paying for expensive medical treatment and providing expensive voluntary health insurance plans;
Booking rooms in expensive hotels on business trips;
Providing free vouchers to sanatoriums and rest homes.
Often non-manufacturing expenses are associated with administrative workers:
Purchase of tea, coffee, water, household appliances;
Use of telephone communications for other purposes, for example, for calling employees abroad;
Increase Internet traffic for personal purposes.
In addition, many companies acquire:
Refrigerators, microwave ovens, kettles, washing machines, vacuum cleaners and electric stoves;
Audio - and video equipment - TVs, stereos;
Sports Equipment;
Interior items - carpets, paintings, furniture;
Indoor plants and means for their care;
Other property - aquariums, massage chairs, billiard tables, etc.
However, these costs are most often non-productive in nature. Thus, by eliminating such costs, the company will save a lot of money.
Introduction of a justification system (memos);
Introduction of a system of approval by order;
Staged acquisition depending on the savings of the department, department, other structural unit.
The Ministry of Finance of Russia "hinted" (Letter of the Ministry of Finance of Russia dated December 1, 2010 N 03-04-06 / 6-285) to unprofitable companies that it is more profitable for them (or rather their employees) to pay for the treatment of personnel indirectly medical institutions and insurance companies.
You can also save on voluntary health insurance for employees (VHI). In order for payments under voluntary medical insurance contracts concluded in favor of employees to be taken into account by the employer when taxing profits, payment for the relevant policies must be provided for in labor (collective) agreements. Thus, if employment contracts provide for a clause on VMI, then it is necessary to draw up an additional agreement with employees, according to which VMI will not be provided for some time.
However, you can reduce other costs with the help of staff.
Use of employees' property
Many companies neglect the opportunity to save money by using employee assets. For example, if the organization rents cars, then you can get rid of these costs by entering into appropriate car rental agreements with your own employees. The cost of renting offices can also be reduced through the use of remote work.
In general, a lease agreement for any property belonging to him can be concluded with an employee of the company: a car, an apartment, a plot, equipment, etc. Renting employee property is usually cheaper than the corresponding services of third-party organizations. At the same time, the employee also remains in profit, since he receives additional income from the lease agreement, from which the company does not pay insurance premiums to the Pension Fund and the Social Insurance Fund.
remote work
Many employees can agree to remote work, since this mode allows them to independently control working hours and get rid of problems with transport. In addition, people are attracted by the lack of control from the authorities, as well as the dress code.
Attracting employees to work remotely allows the employer to:
Save money on renting premises;
Save on utility bills;
Reduce the cost of creating jobs - the purchase of furniture, stationery, computers, telephones, photocopiers, etc.;
Do not provide benefits package.
In addition, remote workers are less likely to be absent and take sick days.
This work can take many forms. For example, an employee can go to negotiate with counterparties, conduct an on-site audit at the customer's. An additional condition that may be included in the employment contract is the specification of the place of work - an indication of the structural unit and its location or workplace.
Currently, changes have been made to the Labor Code regarding the regulation of remote work - the federal law dated 05.04.2013 N 60-FZ.
An employment contract for remote work can be concluded by exchanging electronic documents, which use enhanced qualified electronic signatures remote worker or person applying for remote work.
A positive aspect in the organization of remote work is that the procedure and terms for providing remote workers with the equipment, software and hardware, information security tools and other means necessary for the performance of their duties under an employment contract on remote work, the procedure and terms for submitting reports by remote workers on the work performed, the amount, procedure and terms for paying compensation for the use by remote workers of equipment belonging to them or rented by them, software and hardware, information security tools and other means, the procedure for reimbursement of other expenses related to the performance of remote work are determined by the employment contract on remote work ( article 312.3 of the Labor Code of the Russian Federation).
Unless otherwise provided by the employment contract for remote work, in accordance with Art. 312.4 of the Labor Code of the Russian Federation, an employee working remotely sets himself a working time and rest time at his own discretion.
In conclusion, it should be noted that companies have big choice options to reduce labor costs. At the same time, staff reduction most often cannot be called the best option, since in the future the employer may face a number of problems: lack of staff, failure to perform work (services) on time, loss of market positions. In this regard, it is necessary to think over and calculate all possible options savings.
By the way. Remote work, according to part 1 of Art. 312.1 of the Labor Code of the Russian Federation, is the fulfillment of a certain employment contract labor function outside the location of the employer, its branch, representative office, other separate structural unit (including those located in another locality), outside the stationary workplace, territory or facility directly or indirectly under the control of the employer, provided that it is used to perform this labor function and to carry out interaction between the employer and the employee on issues related to its implementation, information and telecommunication networks common use, including the Internet.
E. Shestakova
CEO
"Actual Management" LLC
Signed for printing 07.07.2013
- Motivation, Incentives and Remuneration
Keywords:
1 -1
Source: Based on the materials of the Conference "Optimization of personnel remuneration". Vedomosti
Before the heads of companies very often the question arises: how to organize wages? Whether to raise salaries or not, whether to reward employees, all or individually, what to reward for, how to retain the best employees, etc.
In this article, I would like to offer a simple set of tips and tools to start optimizing staff compensation in terms of salaries.
White starts and wins
The approach to compensation should be built on the basis of a positive-optimistic position. The manager should not delay until the moment when productive employees do not ask for a raise, but, having lost faith in the possibility of recognition of their merits and worthy remuneration, they “close” like snails in a shell or find a more “grateful” employer. Employees entering the company (even at the selection stage) must have a detailed understanding of the "rewards" that they will receive in the company, and must be sure that the employer will provide them with the best conditions for work, including in the field of compensation. Personnel motivation, and the compensation package is its mandatory part, is one of the main tasks of the company's management.
When building compensation systems, three points of view are usually distinguished - the shareholder, the employee and the manager. The shareholders of the company are interested in increasing its value and receiving dividends, and they present their demands to top managers, who, in turn (this is their job), regularly try to reduce all cost items, including personnel costs. But every employee strives to increase his income.
Pay more or less?
Thus, we are faced with opposing interests of the parties: some do not want, as it seems to them, to engage in charity, others regard the situation as a shameless exploitation of labor by capital.
This conflict of interest can have both constructive and destructive development. Destructive is strikes, incl. "Italian", mass layoffs, and constructive - increasing productivity and the formation of an optimal compensation system, allows you to bring the development of this conflict of interest in a positive direction. The solution is shown in Figure 1 and is as follows: the company's management is interested in a relative reduction in personnel costs, and employees in an absolute increase in income. On fig. 1 smaller circle shows the initial situation of the conflict, and the larger circle shows a positive development.
Rice. 1. How to reduce staff costs by increasing employee income?
In the event that the company's profit is growing, and the manager does not forget about the quite natural desire of the company's employees to receive more every year, another question arises: how much should this be more? Wage growth in the US and Scandinavia rarely exceeds 3-5% per year, but for Russians, an increase of 20% often does not cause joy. Moreover, a 5% increase can lead to dismissal: the employee decides that either he does not work well, or his work is not respected.
Tip 1. Approve the company's compensation policy.
Write and approve the company's compensation policy. Describe what goals it pursues, who is on the compensation committee, how salaries, bonuses and beneficial components of the employee's compensation package are determined, etc.
Tip 2: Inform staff about the compensation policy.
Inform managers, employees, potential employees about the compensation policy of the company. Of course, you do not need to tell everyone about everything, for example, the candidate needs to be told only about the sections that concern him directly. At the same time, managers must know the compensation policy in sufficient detail in order to act as internal consultants, broadcasting to their subordinates the principles and values that correspond to the ideology.
Tip 3. Develop a compensation policy.
Regularly make clarifications and changes, do not make random payments "out of politics", support the local legislative field, follow the rules of the game. Use fair and objective procedures when determining the amount of payments and increases. Highlight the traditional components of the compensation package and non-traditional (those that do not repeat from year to year, being a special offer for a given quarter, year or month.).
Tip 4: Implement computerized systems.
In case of control and settlement problems, implement computerized systems that allow all recalculations to be made in real time (on-line). With the introduction of computerized systems, an employee can receive financial feedback without the participation of a cashier.
Tip 5. Pay according to the rules.
Unfortunately, companies in Russia rarely think about working "according to the rules," moreover, written ones. If management is aware of their existence, it often forgets to re-read and comply. This applies to both compensation policy and job descriptions. According to my observations, without prescribed and approved procedures, regulations, policies, it is difficult to achieve highly efficient work even with a staff of more than 100 people, more than 500 - most likely, work without prescribed procedures will be poorly effective, with a staff of more than 1000 - almost impossible.
Tip 6: Take responsibility for creating and developing your compensation package.
If, from the moment of acquaintance, you let the employee understand that the compensation package is thought out, verified, prescribed, and constantly improved, he will not bother you with empty requests, knowing full well that changes in the package will mainly be made based on the results of his work, and not due to his perseverance in "getting" the relevant leaders.
So the employer must take over full responsibility for the creation and development of the compensation package for employees, to prescribe and bring it to their attention.
How to analyze the effectiveness of personnel costs?
The correct development of the company is the right goals and their achievement. So a company that sets and delegates its goals down to a specific employee has a good chance of going between Scylla and Charybdis in the sea. modern business. In the role of rocks are the mandatory constant cost reduction in all respects and the constant increase in staff salaries. There is another way out - full business automation and a steady decrease in the number of staff, but it is not universal.
In practice, we meet different examples decisions, but we will continue to talk about issues related to personnel management, and not about management without personnel.
The company should not be static, it should be in continuous development. If the company does not develop, and, therefore, neither its value, nor turnover, nor profit grow, then it begins to age, and when the processes become irreversible, the company dies.
Almost every day, mergers and acquisitions of companies take place in the world, and even international corporations that seem to have grown to a state beyond laws, time and borders are not immune from bankruptcy and takeover by others, more successful companies. A company often dies due to the fact that its staff was inefficient, which means that the cost of paying staff was inefficient. In order to get an idea of the analysis of the effectiveness of staff costs, do a little exercise that will allow you to evaluate the effectiveness of staff costs.
Workshop 1. Evaluation of the effectiveness of personnel costs.
Analyze indicators of absolute and relative personnel costs for the last 3-5 years. Pay attention to whether there is a correlation (direct, inverse) with the turnover, profit, cost and staff of the company for the same period of time? Let's create a square of analysis.
Figure 2. Analysis square: absolute payouts and company performance.
| The company's performance is not growing | Company performance is growing | |
| Absolute payments per 1 employee do not grow | 1.Swamp In such a situation, the company should identify the reasons for the lack of business growth, these may be poor goals or managers and a passive approach. |
3.OPERATION In this situation, the high performance of the company, as a rule, is achieved due to the high exploitation of employees - work is going on for wear and tear. The management is very strong. But another option is also possible - the business grows without the participation of personnel, therefore, at first glance, there is no need to increase pay. |
| Absolute payouts per employee are growing | 2. blackmail In a company, employees are stronger than management. There is a "sucking juice out of the company." Employees blackmail management with a possible departure, work only for a bonus and perceive the salary as a charitable allowance |
4. PARTNERSHIP Strong management and a competent approach to staff motivation, including material. Higher compensation packages attract more prepared and productive people to the organization, which contributes to the acceleration of the company's development. Employees trust management in terms of determining and distributing compensation payments, consider themselves "partners" of the company |
Examples of possible solutions.
For each of these situations, their own solutions should be developed.
- Solution for the "Swamp" situation.
For example, if such a situation has developed, then, first of all, it is necessary to set new goals and achieve them. When the staff is characterized by either a high turnover or a chronic pre-retirement state, and the best either do not exist, or they quickly leave, a system should be introduced for diagnosing individual and group contributions to the achievement of new goals and encourage people, including in material terms, but selectively and only the best employees.
- The solution for the "BLACKMAN" situation.
To get out of the "blackmail" situation, first of all, it is necessary to strengthen management. The right decision would be to freeze bonuses until the creation of working salaries, strengthen discipline, and also prepare to replace part of the staff with less expensive and more productive ones.
- Solution for the "OPERATION" situation.
When dealing with an exploitative situation, it is better to automate primitive processes and outsource labor-intensive processes. Anyway, some personnel will remain and sooner or later they will have to work according to option 4.
- Solution for the situation "PARTNERSHIP".
Keep it up, you are already becoming industry leaders and with the right development and adjustment of the appropriate policies, you can achieve a position similar to that of Microsoft in your industry.
Three blocks of compensation.
There are only three types of payments - for qualifications (salary), for results (bonuses), for belonging (benefits).
Thus, the compensation package consists of salary, bonuses and benefits. The main component of the package - salary - is a guaranteed payment to an employee, taking into account his potential to perform work at a certain workplace for a certain time.
How to determine the salary of an employee?
When determining and adjusting salaries, it is necessary to calculate two main indicators:
- How important is this workplace For the company?
- How much is the company willing to pay for this job?
- How much this employee meets the requirements of the job?
- How much time does the company pay?
- How is the duration of an employee's work at this workplace measured?
- What is the unit of measure for the working time at this workplace (minutes, hours, days, weeks, months). Will overtime work be paid?
How to calculate the value of a position (job evaluation)?
When we answer the question about the importance of work (item 1) in this position, we get some numerical value (factor or score) that can be used in the formula for the recommended salary for this position.
The harmonization coefficient, as well as the salary harmonization formula that suits your company, can be determined by plotting a graph similar to the one below.
Take a look at the salary-value chart that was the working material in one of the consulting studies. In total, there were over 200 positions in the study, some of them are signed on the chart.
FIG 2. Salary-value chart.
So, the graph shows specific employees of a particular company in the form of points. Vertical (Y-axis) - real salaries according to the staffing table, in dollars. Horizontally (X-axis) - the value of the position (here and the employee) for the company, which is evaluated in points. An approximation line for this set is drawn on the graph, and a mathematical formula is given to obtain more accurate values. The formula can be subjectively corrected (at the compensation committee).
From the schedule (from the theory of compensation too) it follows that salaries should be in a certain corridor, if they are significantly higher than the corridor, then the employees are overpaid, if below, they are underpaid. As can be seen from the graph, they underpay the salary of a marketer and warehouse manager, and overpay, for example, a purchasing manager. The salaries of the listed employees are not included in the corridor and should be adjusted.
Most likely, it will not be difficult for you to estimate the employee's salaries in dollars or rubles using staffing, but the assessment of the importance of a position often raises questions.
To prevent their occurrence, initially select the evaluation criteria (as they say in textbooks - compensatory factors) and experts, whose opinion you will take into account when evaluating the work - this is the name of this procedure.
Position evaluation factors.
The most popular (classic) factors for assessing the importance of a position are responsibility, knowledge, working conditions, leadership. If less than three factors are taken, then the estimate will be less accurate. There are ready-made assessment systems that have received international recognition, for example, the HAY system (or as it is also called the Hay method). It is created and maintained by the consulting company of the same name, which is a pioneer in the field of work scoring.
A specially trained consultant (internal or external) can act as an expert, but work can be assessed without special training if a more objective and detailed assessment scale is used.
How to evaluate a position when there is no job description?
In the process of appraisal, Russian companies, as a rule, face the following problem - the lack of detailed job descriptions and relevant requirements that an employee must meet, depending on what position he occupies. After all, having such documents (corresponding to dynamic reality), the evaluation process is maximally objectified and automated. Therefore, sometimes I go for a "temporary" solution (instructions and requirements still need to be written), creating an evaluation committee - which includes managers who have a detailed and correct idea of \u200b\u200bthe essence of the work. The Committee classifies jobs according to compensatory factors. This usually happens through clustering (grouping cards with position descriptions), with mandatory discussion and desirable consensus. Each factor is then assigned a weight, or some default weights are given.
In addition, the scoring method can be infinitely improved using various mathematical models for collecting and approximating data, but one must be able to stop in time and be ready to explain the scoring algorithm. plain language people with any education.
In order to try out the scoring method in practice, I propose to do the following practical exercise.
Workshop 2. Evaluate the position on the "skills" factor.
Make cards for each position (indicating the number, position name, division and key tasks) available in your organization (preferably no more than 50).
Take position assessment forms (sent by me upon request), job descriptions for positions (if possible).
Assemble a committee.
Put the description of the factor on the table and group the cards into five classes corresponding to the five degrees of the factor. Arrange the available position cards into 5 groups corresponding to the gradations of factors.
Then discuss and approve this decision (for the group).
Enter the appropriate value of the factor in points in the position assessment forms. Below are these values depending on the factors (Figure 5).
Rice. four. Sample description factor a. Factor "Skills".
Here is a description of such a factor as skills. This factor determines the knowledge that an employee must have in order to perform his job, plus the skills and judgment necessary to apply knowledge in order to achieve effective results.
| Degree | Level | Grade |
| 1 | Performing simple, routine tasks. Work with equipment and execution simple procedures. Requires no prior training or experience. | 50 |
| 2 | Knowledge of basic procedures and operations. Skill in the use of procedures and equipment requiring an average level of prior training and experience. | 100 |
| 3 | Knowledge of standardized but more complex procedures and operations requiring training and experience. Skills in the use of procedures, or working with various equipment for some purpose or performing standard operations. | 150 |
| 4 | Knowledge of procedures in a specialized or technical field for the execution of various complex tasks. Requires considerable training and experience. Skills in the application of complex procedures that require judgment, the use and adjustment of various equipment or processes for a specific purpose, or the execution of standard, special and diagnostic operations. | 200 |
| 5 | Knowledge of a wide range of procedures and operations requiring specialized skills acquired through specific training and extensive training. Independent judgment is an important element for positions at this level. | 250 |
Fig. 5. Position assessment form.
Secretary position form.
Position Secretary (fill in your position).
Points ______ (Enter the total number of points).
Take the description of the remaining factors and do all the above operations.
When you have assessed all positions, indicate (or approve) the weight of factors in the overall assessment of the work.
Having estimates of the importance of positions and real values of salaries, you can build a graph<Оклад-Важность>for your company, similar to that shown in Figure 3.
If desired and possible, you can complicate the procedure, but in the proposed form it is within the power of any company. The work evaluation procedure should be carried out annually, taking into account changes in the description of the workplace and, possibly, but unlikely, in the system of compensatory factors of the company.
At the end of the article, I want to give a few recommendations that should be followed when evaluating the importance of positions.
Tip 7: Use objective position evaluation procedures.
Use objective (eg point-based) procedures to assess the importance of positions and assign appropriate salaries to new hires and vacancies. Be confident and reassure company employees that salary determination is based on fair and objective procedures without significant subjective distortion.
Tip 8: Strive for salary harmonization.
Match the salaries for this position with the value of this position. There should not be too many under- or overpaid positions on the chart. When there are more than 10-20% of such positions, then the meaning of the system is lost, there are too many exceptions to the rules, the rule stops working. On the other hand, it is clear that the labor market is making its own adjustments and a number of positions may fall into the "list of exceptions": top managers, rare or scarce specialists, and so on.
Tip 9. Reduce the number of item names.
Reduce the number of positions within reasonable limits. AT Russian companies their number is 2-3 times more than in international ones. No need to enter a new position for each new employee. A large number of positions is difficult to administer, hence, in particular, the problem with job descriptions You can't write for everyone. It is more correct and more convenient to use the prefixes senior, leading, main, junior, etc. in the future.
Tip 10. Accept harmonious staff.
Create a recommended salary formula for your company (see Figure 3). When posting a vacancy, indicate the recommended salary, or salary range for new position, based on a preliminary assessment of the position and the harmonization formula. Set the steps inside the salary fork.
Tip 11. Move up the steps within a position.
Use salary brackets, set the salary range for this position, for example: 1st step - recommended salary minus 10%, 2nd step - recommended salary minus 5%, 3rd step - recommended salary, 4th step - recommended salary plus 5%, 5th step - recommended salary plus 10%, etc.
Tip 12. Raise your salary only based on the results of certification.
Annually carry out personnel appraisal in order, firstly, to determine the employee’s compliance with the requirements of the position, and, secondly, to increase the salary (up the fork, without going beyond it) depending on the results of the appraisal.
Tip 13. Group positions into grades.
Enter grades - 8-14 groups of positions with similar results for assessing the importance for the organization (for example, from 100 to 300 points, from 300 to 400 points, etc. - see Fig. 3). Determine the pay range in positions, the levels of the fork and the categories of personnel (or rather positions) that fall into these steps, for example - employees (occupied from the 1st to the 6th grade), highly qualified employees (7-9 grade), managers (11 , 12 grade), top managers (13.14 grade).
Tip 14. Inform employees about the main thing.
Inform the staff about the performance appraisal and salary system. Explain in which case the employee can count on a salary increase. Train managers as internal consultants to clarify complex salary issues. Describe the system in the Employee Book, which I advise you to start.
Tip 15. Do it custom size payments are secret, and the principle and calculations are open.
Individual payments to an employee must remain a secret, which must be known to the relevant manager and accountant, the rest of the employees must have general idea about the order of payments for the next positions.
Let me give you an anecdotal example from consulting practice. One huge enterprise (formerly state-owned) used some of the guidelines for building salary systems and prescribed all salaries as a percentage of salary CEO! For example, a cleaner received 12 percent of the CEO's salary and knew about it. Very many in this enterprise did not perform the work assigned to them, although millions of dollars were spent on salaries. And the director himself quickly moved to the ministry.
Tip 16. Do not hesitate to demand to earn a salary - to fulfill official duties.
You probably already know that the salary is the price of entry and loses its motivating power within 3 months. However, in many Scandinavian countries, salary payments are 95-98% of the total compensation payments and they do a very good job there. Demand from people, first of all, the implementation official duties, but, in order for employees to fulfill them, they must be clearly spelled out.
Advice 17. Do not patch "salary holes" with bonuses.
Do not rush to build and rebuild bonus systems with a chaotic salary system. Very often, bonuses turn into "patching" holes in the salary system (let's give this one a bonus - he has a small salary, but we won't give this one - he already has a large salary).
- Motivation, Incentives and Remuneration
Keywords:
1 -1
labor divorce.The crisis once again brought to the agenda the issues of optimizing personnel costs. Polina Khramtsova recalls what standard procedures should not be forgotten when reducing the staff of a media company.
The issues of optimizing personnel costs are again on the agenda today. And at the first approximation, I just want to remember how it was done in 2008-2009 and implement all the same schemes. However, you should be more careful and take a closer look at those "pitfalls" that can take place even in the most standard situation.
The task of optimizing personnel costs can be implemented, in fact, in two main areas: optimization of the wage fund (in other words, reduction of salaries for employees) and staff optimization (i.e., reduction of staff positions and people occupying them).
- Wage fund optimization. This is quite easy to do for those who have “black” or “gray” wages at a media enterprise. Without touching the small "white" part, the possibility of a good maneuver with the rest of the payouts opens up.
Things get much more complicated for completely “white” employers. We should pay attention to two main principles labor law and try to solve the optimization problem while respecting them.
- the official salary is not subject to unilateral reduction without objective reasons in the structure of the employee's work;
- if there are objective reasons in the structure of the employee’s work, when reducing his official salary, the employer is obliged to notify the employee in writing no later than 2 months in advance.
The Labor Code quite clearly names the conditions under which the amount of the salary can be changed at the initiative of the employer: “in the case when, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons) , determined by the parties the terms of the employment contract cannot be saved, they can be changed at the initiative of the employer, with the exception of changing the labor function of the employee. From this quote it follows that the concepts of "economic crisis", "decrease in income" cannot be good reasons for reducing the official salary while fully preserving the labor function of the employee. However, the official salary can be changed by mutual agreement of the parties to the employment contract, as evidenced by either a new employment contract or an additional agreement to it. Let me emphasize that mutual agreement is really very important. If an employee goes to court and finds evidence that he was persuaded to sign papers, the court will unambiguously take the side of the employee and will have to return to the old salary and accrue underpaid amounts. Thus, with employees whose salary consists only of a salary, it is necessary to enter into negotiations and sign an additional agreement, where the new official salary will be fixed.
Things are a little easier with the category of personnel, which, in addition to salary, has additional types of accruals (fees, bonuses, additional payments). Obviously, the main opportunity for maneuver opens up when calculating these very additional charges. By entering into local regulations(regulation on remuneration, regulation on bonuses, orders) of the relevant changes (the amount of additional payment for the implementation certain types work, the amount of bonuses, bonuses, etc.) and familiarizing employees with them, you can solve the problem of optimizing the wage fund. On my own behalf, I’ll add that it’s still worth it even in this case to try to comply with the notification regulations for 2 months, as evidenced by the Labor Code of the Russian Federation. Although formally these conditions are not the fundamental conditions of an employment contract, in essence, especially if the main income is formed by additional types of accruals (which most often happens in the media), they are. This means that in court proceedings this circumstance can work against the employer.
A brief algorithm for documenting the optimization of the wage fund is shown in Figure 1.
- 2. State optimization. This procedure is to some extent more complicated and more painful, since it will be quite difficult for narrow specialists from the world of media to find a job, in comparison with representatives of general industry professions (security guard, secretary, accountant). My experience shows that in difficult situations, media personnel are always ready to meet their employer halfway when it comes to reducing wages, cutting some social benefits, and layoffs are experienced much more painfully. Therefore, in this situation, the need for dialogue with teams and each employee becomes more acute.
Returning to the formal side of the issue, before proceeding with the reduction of staff, it is worth deciding who, in fact, they say will be reduced. And here there is some “pitfall”, which is that the business logic of the employer may not coincide with the requirements of the law. Thus, the Labor Code clearly states that employees “with higher labor productivity and qualifications” have a priority right to stay at work (Article 179 of the TR RF). Agree, the wording is rather conditional, especially for such a creative sphere as the media. In the case of litigation, it will be extremely difficult to prove higher performance in objective terms. For example, my practice shows that the assessment of the level of qualification government bodies(courts, employment service, Labour Inspectorate) are carried out, among other things, by the presence of a higher specialized education. It is clear that qualifications professional excellence, for example, a journalist, cannot be assessed by the presence of a higher journalistic education. Further, the same article reads: “With equal labor productivity and qualifications, preference is given to staying at work: family - if there are two or more dependents (incapacitated family members who are fully supported by the employee or receive assistance from him, which is permanent for them and main source of livelihood); persons in whose family there are no other self-employed workers; employees who received during the period of work this employer work injury or Occupational Illness; invalids of the Great Patriotic War and invalids of military operations for the defense of the Fatherland; employees who improve their skills in the direction of the employer on the job. All these quotes I quote for one purpose. You often come across the fact that the employer, having reduced employees according to the letter of the law, feels that he has fully fulfilled all obligations, however, in the case of, for example, a lawsuit, such a reduction can be canceled if this norm of the Labor Code of the Russian Federation on preemptive right is not observed. A vital question arises. What to do for those employers whose media enterprises are subject to reduction, following the business logic, those employees who do not fall under the formal criteria of the Labor Code of the Russian Federation. For example, in a certain department there are three people, a manager and two specialists. It was decided to reduce one position of a specialist in this department. The choice was made on a specific employee who, in the opinion of the manager, works less efficiently and is not as versatile as his colleague. However, according to formal criteria, he cannot be dismissed, since the difference in qualifications cannot be confirmed by objective parameters, but the presence of two dependents in a potential employee who is being laid off and the absence of them in an employee who will retain his job is very easy to document. What should an employer do? There are not many options: 1. Dismiss, according to the Labor Code of the Russian Federation, someone who does not have a pre-emptive right to remain at work (that is, the one who was originally planned to be left); 2. As friendly as possible to part with those with whom it was originally planned (possibly under a different procedure with the payment of more compensation) to the regulatory authorities.
After all personal decisions have been made regarding who specifically to be laid off, the employer must document this decision. In particular, issue an order to amend the staffing table, prepare a new staffing table, prepare personal notifications to all reduced employees (an example of a notification in Fig. 2). This is a well-known technology, but often employers forget to add one more item to it - notification of the employment service. The law states: “when making a decision to reduce the number or staff of the organization’s employees, the employer is obliged to notify the employment service authorities of this in writing no later than two months before the start of the relevant events. In this case, you must specify the position, profession, specialty and qualification requirements to them, as well as the conditions of remuneration for each individual employee. If the decision to reduce the number or staff of the organization's employees may lead to mass layoffs employees, the employment service should be notified no later than three months before the start of the relevant activities. Thus, simultaneously with the distribution of notifications to employees, it is necessary to provide notification of the employment service in the appropriate form (usually available on the website of this institution). It will be more difficult for the employer if the reduction is massive. This is either a reduction in the liquidation of the organization, or a reduction in the number or staff of the enterprise's employees in the amount of:
- 50 or more people within 30 calendar days;
- 200 or more people within 60 calendar days;
- 500 or more people within 90 calendar days.
In fact, during a mass layoff, the period for notifying employees of a reduction to 3 months is extended, which is not spelled out in the Labor Code, but follows from sound logic and business rules. For failure to comply with the obligation to notify the employment service of the upcoming dismissal in connection with the liquidation of the organization, the employer faces punishment under article 5.27 of the Code on administrative offenses. The sanction of this provision provides for the imposition of an administrative fine on officials in the amount of 1000 to 5000 rubles; for individual entrepreneurs - from 1,000 to 5,000 rubles or an administrative suspension of activities for up to 90 days; on the legal entities- from 30,000 to 50,000 rubles or administrative suspension of activities for up to 90 days. So do not forget about this need when carrying out optimization procedures.
Further, after two or, in the case of a massive reduction, 3 months, the employee on his last working day receives work book where an entry was made on dismissal due to a reduction in the number of employees of the Company, receives wages for the month worked, if available, compensation for unused vacation, as well as the first severance pay from the employer in the amount of average earnings. If the employee does not find a job within 2 months, at the end of the second month he has the right to come with a work book that does not contain a record of new employment, for a second severance pay. Also, a laid-off employee can also apply for a third allowance if, from the moment of dismissal, he registered with the employment service within 14 days and she did not find him a job. To do this, the dismissed employee must submit not only an unfilled work book, but also a certificate from the employment service.
Following completely the letter of the law, the employer is obliged, in fact, to fully support the employee, who is subject to dismissal within six months. For any commercial structure, when the realities of the market and sales change weekly, this is, of course, a very long time. But that is the law.
In the media, in relation to journalists, leading and other creative workers, the practice of so-called labor contracts is common, which can not be extended if it expires and it is impossible to further cooperate with a person. It seemed to be a very convenient form. But it also has its risks. First, there is no concept of a contract in Labor Code. In fact, the contract is called a fixed-term employment contract. But a fixed-term employment contract can be in the presence of an urgent nature of work, i.e. finite in nature. This risk is most dangerous for non-media professions in the structure of a media enterprise (security guard, accountant, and others), which, as a rule, are the first to fall under optimization. For media workers themselves, there is an opportunity to conclude fixed-term employment contracts by agreement of the parties. The direct wording of the Labor Code of the Russian Federation "with creative workers of means mass media”, in accordance with the List of works, professions, positions of these employees. Moreover, as I once wrote, the name of the profession must match the exact wording of the List. Thus, in relation to the actual media staff, i.e. people who are directly involved in the creation of a media product, the so-called. contract system possible.
I would like to note that the purpose of my article is to warn the leaders of the media business about the possible risks, dangers and "pitfalls" that await them in the way of carrying out measures to optimize staff costs. Each manager decides for himself whether to act in accordance with the letter of the law, even when the law can cause economic damage to his business, or to act, guided by his own ideas about the options and methods of optimization, realizing possible risks and their consequences in the event of litigation or scrutiny by public authorities.
I also hasten to inform you that since January 2015 there have been some innovations in labor legislation that toughen the responsibility of the employer and increase the level of fines for violations. Briefly it is:
- Prohibition of substitution labor relations civil law
(Part 3, Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. A fine of 100,000 rubles.
This is a very common practice in the media, when an employee is not registered as a company staff, but constantly cooperates under a service agreement, which is formally regulated by the Russian Civil Code and imposes much fewer obligations on the employer (and formally on the customer of services) (formally - the performer). In addition, it has a simplified termination procedure in comparison with employment contracts. So, if the relationship documented by such an agreement is recognized as labor in its essence, then the employer will incur a fine of up to 100,000 rubles (in addition to all other payments for hiring an employee, compensation for moral damage, legal costs). The signs for which civil contract can be recognized as labor is, first of all, of course, the permanent nature of labor (according to the GPA, it must be finite), as well as references to local regulations that the employee must follow, the presence of wording on wages and days off. In the context of this information, I hasten to warn against considering the option of a total transfer to the GPA of all employees as a way to optimize costs. At first approximation, such a solution seems optimal and very profitable, but the risks are high. Alternatively, you can encourage employees to register statuses Individual entrepreneurs and work with them under civil service contracts. There are mutual benefits for the parties, of course, and it is completely legal. But there are also disadvantages for the employee, which may be the reason for refusing this form of cooperation (lack of social guarantees, the possibility of receiving a tax deduction, etc.).
- Prohibition of actual admission to work and admission without OT training,
also without mandatory medical examinations.
Part 3, Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. A fine of 110,000-130,000 rubles.
It would seem that such categories are far from the media business, the non-observance of which can play a cruel joke. Absolutely any employee of any enterprise must start work, having familiarized himself with the rules of labor protection, which must be documented. Failure to comply with this rule is fraught with a rather large fine. Mandatory medical examinations are mandatory for certain categories of workers, among which drivers and technicians can work in honey.
- Prohibition of non-payment or delay of wages (fine up to 500,000 rubles). Here, I think, you can do without comments.
In conclusion, I would like to note that the legislation in Russia seriously protects the rights of employees, imposing a greater responsibility on the employer for compliance with the norms. labor law. In addition, the legislation dictates the employer to be extremely careful when carrying out procedures for optimizing staff and personnel costs, since it is in this situation that there is a high probability of making a mistake, not taking into account innovations in legislation, or infringing on the rights of an employee, which can lead to large financial and time costs, which just in times of crisis and would like to avoid.