Piecework wages are the best way to get an employee to make the most efficient use of his time, to work with full dedication. Most often used in industry, where mass standardized products are produced, and its accounting is established. There are six types of piecework wages, with their pros and cons, areas of application, which we will discuss in more detail below.
What is piecework wages and where is it used?
Simplified, this is a payment scheme in which the employee receives in proportion to how many goods he produced or how much work he performed. The company fixes a piece-rate margin - the amount of remuneration for a unit of goods produced. The definition also takes into account professional training personnel, labor intensity and working conditions, technical security.
The use of piecework wages increases labor productivity, hence, production volumes and profits. But it is risky to use it when the manufacture requires care and high precision due to the possibility of defects and reduced overall quality products. It also makes no sense to establish such a system for creative workers, teachers, office workers, doctors, i.e., where there is no expression of results in quantitative terms.
What are the types?
There are several types of piecework payroll used for different management purposes and conditions:
- piecework - the employee's earnings are calculated by simply multiplying the amount of goods produced by a fixed rate of payment per unit;
- Piecework-bonus - combines the actual piecework earnings, in addition to which a bonus is charged for exceeding planned indicators, increasing quality or reducing the consumption of materials. The amount of interest must be approved by the company's regulations;
- Piecework-progressive - increases in proportion to the increase in output, goods in excess of the norm at an increased rate, while the maximum increase is possible only 2 times;
- Piece-time - is at the junction of piece-rate and time-based forms, in which the remuneration consists of piecework earnings and time-based payment, for example, during or during forced systematic downtime;
- Indirect piecework - accrued to service personnel of auxiliary production or departments of the organization as a percentage of the total earnings of all employees of the serviced area;
- Chord - remuneration to members of the work team for the full. Used in agriculture, construction, transport and is calculated on the basis of the Coefficient labor participation every worker.
Basic calculation rules
Piecework wages are calculated on the basis of documents adopted at the enterprise that regulate labor relations.
All calculations are based on approved standards:
- hourly rate;
- production rate;
- time norm.
The piece rate is calculated in two ways: by the ratio of the hourly tariff rate to the rate of production or by multiplying it by the rate of time.
The reward amount looks like:
piece rate * pieces, meters of manufactured products (work performed).
AT different types payroll, a bonus for exceeding the plan can be added to the amount, the rate can be multiplied.
Direct piecework wages
Most often used on industrial enterprises. The salary is directly proportional to the volume of goods or work performed, this is the main incentive to rationally use working time and improve performance.
Example 1
For the unloading of one wagon, the worker is entitled to 1,800 rubles; in a month he unloaded 14 wagons.
Earnings will be 1,800 * 14 = 25,200 rubles.
Example 2
Use in Time Norm Calculation
The company has the following ratios:
Price for 1 m (P1m) = Tc * Ht = 150 rubles. * 2 hours = 300 rubles;
OT (wage) = P1m * Vf = 300 * 200 = 60,000 rubles.
In total, the worker will receive 60,000 rubles per month.
Example 3
Use in the calculation of the production rate
The company has the following rates:
Price for 1 m (P1m) = Tc / Nvyr = 150 r. / 0.5 m = 300 r.
OT \u003d P1m * Vf \u003d 300 * 250 \u003d 75,000 rubles.
In total, the worker will receive 75,000 rubles per month.
What are the types of employee incentives?
Each manager is faced with the task, on the one hand, to increase labor productivity, on the other hand, to reduce the cost of paying for it. Therefore, it is necessary to motivate staff to work efficiently and effectively. Incentives are a powerful lever of control, and for employees it provides both material benefits and an increase in living standards, as well as moral satisfaction from work.
There are two types of incentives:
intangible
This is the so-called social package, i.e. the opportunity to freely take annual and student holidays, pay for sick leave, insurance, transport to the place of work, food, etc. Non-material incentives also include rewarding employees and assigning them a higher status, commemorative gifts, souvenirs, certificates, posting a photo on the board of honor, career advancement;
Financial incentive
In turn, it is divided:
- Payouts Money- bonuses, additional payments or, conversely, the use of fines, sanctions;
- Material goods - valuables, apartments, cars.
It is important to remember not to abuse non-financial incentives, in addition to it, it is necessary to use material methods so as not to get the opposite effect to the expected one.
Advantages and disadvantages of piecework wage systems
Piecework wages have both positive and negative aspects.
Its advantages are:
- Direct relationship between remuneration and performance;
- Reducing labor intensity, and, consequently, increasing the volume and profitability of the entire production;
However, there are also disadvantages, which, however, are probable, but optional:
- Difficulty in identifying factors affecting labor intensity;
- Decrease in the quality of goods, the appearance of marriage, violation of manufacturing technology;
- Increase in the consumption of materials, resources;
- Accelerated wear of equipment, its breakdown;
- Violation of safety regulations;
Each type of piecework wage has its own characteristics, advantages and disadvantages, therefore it is used in different industries or departments of the same enterprise:
- o with direct piece work, the employee does not have a strong motivation to increase productivity, because he is not paid extra for processing. Moreover, there are no bonuses for improving quality or reducing material consumption;
- o with a piece-rate system, the risk of accidents or equipment failure may increase due to haste. Caution should be used in production that requires attention to detail and precision manufacturing;
- o piecework-progressive type entails the same risks as the previous ones, while wages increase faster than productivity, the employer's expenses do not increase, which does not guarantee an increase in the profits of the enterprise. Also a negative point is the complexity and cumbersomeness of calculations;
- o a positive point with the chord system is the reduction in the time spent by rate-setters, employees who monitor the performance of work, and accountants. This system also helps material interest workers in the results of labor, reduction of terms of work.
So, piecework pay is one of the fairest payroll systems that is commonly used in an enterprise with manual production, where it is possible to strictly take into account the amount of work, and, depending on its features, select the most suitable type.
It is difficult to argue with the well-known expression “Personnel decides everything”, therefore one of the main tasks in production is the proper management of these same personnel. Business management needs to find a balance between reasonable savings on staff remuneration and incentives conscientious workers. With the skillful use of piecework wages, productivity and, as a result, the profit of the enterprise increase.
In contact with
Remuneration is a financial system that regulates monetary relations between an employer and an employee. According to the established legislation, payments must be made on time and in the prescribed amount. Article 129 of the Labor Code of the Russian Federation contains basic information about the rules for making payments.
Tariffs and salaries are regulated by various legal acts and agreements. In disputable situations, federal legislation is recognized as dominant and decisions are made in accordance with it. For example, instructions for calculating the tariff rate are contained in Art. 143 of the Labor Code of the Russian Federation.
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piecework wages
piecework wages - this is one of the varieties of wages, which involves the dependence of the amount of money on the quantity or volume of work submitted.
The amount of work submitted can be calculated in the number of units produced, the number of tasks completed, or in another dimension. At the same time, the quality of work, the complexity of the task, working conditions and the required level of qualification are taken into account.
Advantages of piecework payment
From the employer:
- The interest of the employee in the performance of the maximum amount of work.
- The employee is also responsible for fluctuations in output.
- There is no need to control the work process, since payment is made after the fact and before that there is an opportunity to assess the volume of work and its quality.
- It is believed that if an employee is ready for piecework pay, he knows how to work productively.
From the worker side:
- It has the ability to independently control its earnings and increase it by increasing the volume of work.
- Work on a piece-rate basis is available even to novice specialists, workers without a reputation.
Disadvantages of piecework pay
From the employer:
- Possible decrease in product quality to increase production volumes.
- Often the costs of product quality control are equal to the total costs of control in other production areas.
- It is not uncommon for workers to rush and violate safety procedures or equipment handling rules, leading to injury and breakdowns.
- Workers don't particularly care about production costs.
- Psychological factor - the employee does not feel belonging to the team of the company and does not work for a common result, but only for the sake of his own enrichment.
- Some types of work are quite difficult to measure in all respects, respectively, there are difficulties in determining the amount of work performed.
- High staff turnover, which comes from a psychological factor, rarely employees are aimed at the prospect of long-term cooperation.
- The need to introduce any compensatory payments in order to smooth out possible fluctuations in earnings.
From the worker side:
- Earnings are unstable, this fact scares many workers who do not like risks.
- The employer is not always able to take into account all the factors that affect the result, but often do not depend on the employee.
- The wage rate may be lowered as output increases, so that the amount of work is not directly proportional to the amount of earnings.
Types of piecework payment
Piece-rate payment is divided into:
- Direct piecework. It provides for a direct relationship between the volumes performed and the amount of earnings. The rates (rate) are fixed, depending for the most part on the specifics of the work, its conditions and the qualifications of the employee.
It should be noted that when using this type of payment, the employee is least of all interested in the company's production growth and increase overall indicators efficiency. So this type of payment is more suitable for hiring temporary workers.
- Piecework premium. In essence, this is the same as direct piecework, however, it involves the presence of incentive payments for working above the plan or high quality manufactured product.
- Indirectly piecework. It helps to calculate the salary for service personnel involved in the care of equipment or a place of work. It is quite difficult to determine the volume and quality of the work performed. To calculate wages, you need to divide the rate by the rate of production of workers using serviced equipment. Bonuses under such a system are usually assigned for trouble-free operation of equipment.
- chord. Such a system is designed to perform work with a limited time frame. Then the worker knows the price for the entire volume and knows in what period of time he needs to complete the work. If the task takes a long time to complete, an advance is paid. The practice of paying bonuses for work done ahead of schedule is common. It is used mainly in those areas where it is difficult to ration labor in a different way: during repairs, construction.
- piece-progressive. Such a system involves the payment of production rates at standard rates, and after exceeding the plan, rates increase. Typically, increased rates do not exceed the standard by more than 100%. Usually a piece-progressive system is introduced for a certain period of time in those areas of production where maximum performance is needed. This method of payment is quite costly for the employer.
How is piecework wages calculated?
When carrying out calculations, a system of fixed prices is usually used for a unit of output or the performance of an agreed volume. This approach allows you to take into account the maximum number of factors and set a stable price for labor.
Prices directly depend on the temporary norms of production, tariffs and the category of work. To calculate the final rate, divide the hourly rate (or daily or normalized) by the rate of output for the same period of time. Payments can occur both individually and to a team of employees.
With a direct piecework wage system, calculate wages according to the formula: Wage \u003d Piece rate per unit of output (type of work) x Quantity of manufactured products (work performed)
Piece-rate and time-based: what is the difference
In fact, piecework and hourly wages are polar approaches to wages and, accordingly, to its assessment.
Hourly pay assumes that the employee spends his time in the most efficient way. The employer hopes that the result of the employee's work will be more valuable than the purchased time.
When using piecework payment, time spent is not kept. Often the employer does not know how many hours the production of the product took and it is difficult for him to determine its cost. The entire responsibility for the efficient use of time is borne by the employee, he also bears the costs associated with the irrational distribution of time. Often workers themselves set piece rates for their work.
Types of wages
On the this moment The legislation provides for several types of wages:
- Main. It consists of:
- payment for a fixed period of time, payment for a specified amount of work, subject to the calculation of payments according to the piecework system, as well as time or progressive payment;
- overtime payments for work more than the established period, for night work, for any work performed in excess of the norm specified in the contract;
- payments for production downtime that occurred due to reasons beyond the control of the employee;
- bonus payments, as well as incentive allowances and incentives.
- Additional. It consists of:
- payment of time not worked for reasons beyond the control of the employee in the event that such an opportunity is provided for in the contract and in the legislation;
- holiday payments;
- payments to employees on maternity leave and nursing;
- teen benefits;
In addition to species, classification by form is also used. These include:
Time payment is based on the amount of time that the employee spent at work. Usually the number of working hours is prescribed in the contract.
Time payment may include:
- hourly pay;
- tariffs (daily or hourly);
- some norm, established by agreement and helping to make a different measurement of hours worked.
Time payment consists of:
- simple- assumes that the employee is paid for a certain amount of time that he spent on the work process, regardless of how much and what products of labor were produced;
- premium- assumes that in addition to payments based on hours worked, bonuses are provided for high quality work.
Piecework payment is divided into several subspecies. Read more about each type of payment below.
Legislation
Guarantees for the timely and full transfer of payments are established by Article 130 of the Labor Code of the Russian Federation.
According to the legislation, the state provides guarantees for:
- minimum wages;
- monitoring the level of salaries of employees of budgetary institutions;
- regulation of the size of tax deductions for wages;
- imposing restrictions on in-kind wages;
- regulation of federal legislation in accordance with the interests of workers;
- exercising state control over the fulfillment of wage obligations;
- attract dishonest employers to responsibility;
- establishing rules regarding the timing and sequence of payments;
- control over the implementation of legislation.
Michael, good morning To you! First, I want to give you information that, according to the provisions of Article 57 of the Labor Code of the Russian Federation, guarantees and compensations for work with harmful conditions labor, indicating the characteristics of working conditions at the workplace. For employees whose working conditions at their workplaces, based on the results special evaluation working conditions are classified as harmful working conditions of the 3rd or 4th degree or dangerous working conditions, according to Article 92 of the Labor Code of the Russian Federation, reduced working hours are established - no more than 36 hours per week. At the same time, the maximum allowable duration daily work(shift) cannot exceed eight hours.
When, according to the conditions of production (work) in the organization as a whole or when performing certain types work, the daily or weekly working hours established for workers employed in jobs with harmful working conditions cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter and other periods) do not exceed normal working hours. Accounting period cannot exceed three months.
Since January 2014, the remuneration of workers employed in work with harmful working conditions has been made at an increased rate. Minimum size increase in remuneration for workers employed in work with harmful working conditions is 4 percent of the tariff rate (salary) established for various kinds work under normal working conditions.
The employer is obliged to ensure that labor conditions comply with labor protection requirements at each workplace; the regime of work and rest of employees in accordance with labor legislation and other regulatory legal acts containing labor law norms.
You are also entitled to guarantees and compensation established in accordance with Labor Code, collective agreement, agreement, local normative act, employment contract. The amount, procedure and conditions for providing guarantees and compensations to employees employed in work with harmful working conditions are established in the manner prescribed by Articles 92, 117 and 147 of the Labor Code.
Increased or additional guarantees and compensations for work in jobs with harmful working conditions may be established by a collective agreement, a local regulatory act, taking into account the financial and economic situation of the employer.
An employee's refusal to perform work in the event of a danger to his life and health due to violation of labor protection requirements or from performing work with harmful and (or) hazardous conditions work, not provided for by the employment contract, does not entail bringing him to disciplinary responsibility.
Therefore, the employer is not entitled to consider this case as a downtime, without your written consent is not entitled to engage in other work. This situation should be paid in full at the tariff rate, in proportion to the established working hours. This is not downtime. For 36 hours a week you have to make a full payment!
Current page: 6 (total book has 35 pages)
Chapter Ten
I'M WORKING
The next day, Sasha Devyatin and I went to the library. The library was housed in a small, one-story house overlooking the square. Closely placed bookshelves rested against the very ceiling, filled the whole room, leaving free only a small piece where the table stood. On one side of the table sat the manager, Andrey Apollinarievich Modenov, on the other, his assistant, Sasha. Books piled up on the windowsills, bundles of books lay under the table, there were books everywhere: books in cheap covers and old leather bindings, big and small, thick volumes and thin pamphlets. A peculiar bitter smell emanated from them, dust accumulated in them, rats, bugs, dampness and time took up arms against them. In their defense, Modenov fought incessantly, a small, scrawny old man in a warm hat on his bald head, in warm shoes, which he put on when entering the library.
The library used to belong to the Zemstvo, and Andrei Apollinarievich had been working in it for twenty years. Before the revolution, there were one thousand two hundred or one thousand three hundred books in it. Yes, and there were, it seems, fifty people. After the revolution, it began to replenish rapidly. Bazegsky, a local millionaire who owned the only two-story stone house in the city, had about two thousand books received from some insolvent debtor. The books were still in the boxes, as they were brought from the ship. The old man read only the gospel and the Cheti-Minei. Then three thousand three volumes came to Pudozh from the monastic libraries. These were mainly church books, but there were historical and even old manuscripts, which Andrei Apollinarievich kept dreaming of doing properly. A few more smaller private libraries left by officials and merchants who fled the city after the revolution were transferred to Andrei Apollinarievich. All this had to be dismantled, put on the shelves, cataloged.
The old man worked sparingly, sat up late, came at dawn. Sasha also worked conscientiously, but how could they cope with such a bunch of books! The contents of many boxes were still unknown. There could be unexpected finds, rare editions, valuable manuscripts could come across, historical mysteries could be revealed. Dmitry Shemyaka once hid here in Pudozh. Nearby, in Kargopol, even under Ivan the Terrible, exiles lived, Old Believers hid in the forests, who wrote down many secrets in their handwritten books.
Undiscovered treasures haunted the head of the library. If he could, he would sit all night long. But I had to sleep and eat; a lot of time was taken away by the readers, of whom there were already three hundred and twelve. Many of them had just learned to read, they had to be given advice, they had to be dealt with. I had to read the newly coming books myself, look through the magazines. Hardly a quarter of the collection was catalogued.
Andrei Apollinarievich sought to be given another assistant, but he was refused. Petrozavodsk itself was suffocating from the most valuable monastic and private collections that entered the state libraries. Andrei Apollinarievich was never given a staff unit, but funds were released to pay for piece work. With these funds, I was invited.
I had to sit on the third side of the table, sort out drawers and write a card for each book.
My inexperience did not frighten the manager.
“Integrity is important here,” he said. “If you don’t know, ask.”
I had to receive money from accounts.
However, having learned from Sashka about my plight, Andrey Apollinarievich made me immediately write an account, dated it with a date that was to come in another two weeks. Having imposed the corresponding resolution, he counted out twenty rubles to me. This caused a terrible rejoicing in the commune. After a heated debate, it was decided to buy me boots. We all followed them: us, six, and Alexandra Matveevna. In the cooperative store, the cheapest cowhide boots cost nine rubles. It turned out that for thirteen you can also buy an iron bed. Misailov was credited with two rubles until payday.
Immediately stuffed hay. In the evening, Alexandra Matveevna sewed a breastplate out of an old skirt. She had a lot of feathers. And now there were six beds in the room. Someone could, say, come in and ask: "Whose last bed?" He would have been answered: "Koli Nikolaev." This thought made me very happy.
In the morning Sasha and I walked to the library. All day long the pages rustled quietly, the heavy bindings of old books were opened, the dust rose in clubs. Feathers creaked. Sometimes Sasha or I would turn to Andrei Apollinarievich in a whisper with a question, and he would answer in the same whisper. Outside the window, the guys played and called to each other, occasionally a cart passed with a thud, but it was quiet in our place. It smelled of the bitter smell of antiquity.
On the third day of my work, in the morning, even before the distribution of books began, the door suddenly flung open, and a tall, thin man in a gray suit and a soft hat, with a thick carved stick in his hand, entered. Screwing up his short-sighted eyes—it seemed dark to him from the street—he said softly and cheerfully:
- Well, archival rats? Did you find a new chronicle?
“Close the door,” Andrei Apollinarievich said displeasedly. - Duet. And sit down. The chronicle is not a chronicle, but there is something interesting.
He began to talk about the account books of the monastery of the second half of the seventeenth century. The newcomer sat down on a chair, crossed his legs, and put his hands on the knob of the stick. He listened, nodding his head.
- Curious! - he said. “If I were you, I would annotate the manuscript and send a message to the Public Library. They may be interested. - Then he suddenly screwed up his eyes and, peering at me and Sasha, asked: - Am I seeing double or were you given a regular unit?
“Neither one nor the other,” said Andrey Apollinarievich. - This is Kolya Nikolaev. He's working overtime. If he works as hard as he does now, he will soon be in the state.
The visitor nodded his head.
Everything is better than nothing.
- What's new with you, Yuri Alexandrovich? our old man asked.
Yuri Alexandrovich sighed.
“Old age knows only sad news,” he said. - Here I remain a bean. My daughter is leaving me. The case is rather stereotyped, but offensive when it concerns you.
- When is the wedding? our old man asked.
“It's not my decision,” Yuri Alexandrovich sighed. - This will obviously solve general meeting"Communes of bachelors".
Sasha flushed and said, angry and embarrassed:
- The general meeting will not decide anything! People love each other, which means they can freely decide their own destiny.
“That's right, Sasha,” Olin's father said calmly. (Of course, I already understood that it was him.) - Don't be offended, I was joking. By the way, even if I wanted to restrict their freedom, I would hardly have succeeded. - He turned to Andrei Apollinarievich: - I'm actually on business. Yesterday the secretary of the Ukom again talked to me about public lectures. Excuse me, but for you I recorded the lecture "Monastic farms of the Pudozh district." You can tell me something about it. Somewhere in the middle of June it's your turn...
- What did you take? Andrey Apollinarievich asked.
- Middle Ages. Troubadours, Trouvers and Minnesingers. I don't know if the Pudozh public will be interested in this, but they will have to put up with my tastes... Well, goodbye, dear archivists!
All the time while Yuri Alexandrovich Kamensky, Olga's father, was talking to us, I sat pretending to write, trying not to let him see my face. He could recognize me. It would be terrible. My shame, about which I did not dare to tell anyone, which made me blush even now, was known to this man. It was he who I asked how to get to Kataykov.
Yuri Alexandrovich got up, said goodbye to the old man, then to Sasha, and finally, very politely, extended his hand to me:
- Farewell, young man, I wish you good luck. Maybe you really like the smell of archival dust. This old man,” he nodded at Andrei Apollinarievich, “has a lot to learn. He paused, looking intently into my face. - Excuse me, excuse me ... I think we've seen each other. You asked me how to get to Mr. Kataykov.
I silently nodded my head.
- Well, how? Did you find it?
I nodded my head again.
“I hope your case was crowned with success…” Without waiting for an answer, he bowed to all of us and left.
Oh, what shame tormented me! Oh, how I feared that I would be cast out in disgrace from the Bachelor's Commune! Neither Sashka nor Andrey Apollinarievich asked me anything. This scared me too. So, I thought, this is a serious matter, since Sasha does not even want to talk about it. I don't remember what cards I wrote. I'm afraid that during this day I made a lot of confusion in the future catalog of the Pudozh City Library.
When we were walking home, Sashka was talking all the way about Yuri Alexandrovich and Olga.
As far as I understood, the story of the teacher Kamensky was as follows: quite young, he received an appointment in Pudozh as a teacher at a higher primary school. In Pudozh, the current labor school had such a controversial name before the revolution. He seemed to be a capable man and more educated than the local teachers usually were. He subscribed to magazines, went on vacation to St. Petersburg, studied in public library and brought whole bundles of books from there.
His lessons were much more interesting than the lessons of other teachers. He talked a lot beyond the program, and this even aroused the suspicions of the school inspector. However, having visited the lessons, he completely calmed down. Kamensky spoke beautifully and fascinatingly about the Middle Ages, it was his favorite topic, and in no way touched on politics.
A couple of times he published small articles in the Petersburg historical journal. Everyone was waiting for him to move to the capital, or at least to Petrozavodsk. Many were going to brag in advance in their old age that, they say, the famous historian Kamensky, imagine ours, Pudozh. He himself talked a lot about his upcoming departure.
None of this happened. He did not go anywhere, and the two articles published in the first years of his teaching activity were the only ones that he published in his entire life. But he still read a lot, and literature on the Middle Ages took up an entire wall in his office. Perhaps he was quite satisfied with such a life: a remote province, a bear life and nearby the fantastic world of the Middle Ages, satin and velvet, tournaments, courteous knights, noble ladies. The very contrast of this beautiful world with petty-bourgeois squalor, Pudozh became the meaning and content of his life. Soul, it seemed to him, he is in the medieval, fantasy world. But in this fantastic world, he did not have to act and fight, this world passed before his eyes, requiring neither sacrifices nor efforts from him. Maybe Kamensky did not leave simply because he was lazy, not adapted to active struggle, did not know how to overcome obstacles.
One way or another, he stayed here forever, a bright exhibit in the poor collection of rarities of a provincial town.
Sashka also talked about his marriage, but I already knew about it from Olga's conversation with Misailov.
I was happy that Sashka, carried away by the history of the Kamensky family, did not say a word about what tormented me most of all. When we got to the house, I stopped and said:
- Listen, Sashka, did you hear what Yuri Alexandrovich said about Kataikov?
And then I saw from the expression of Sashka's face that he heard, and paid attention to, and remembered that he was talking all the time about something else, because he himself did not want to think about it.
“Well, what did you hear,” he muttered, averting his eyes from me. - You never know why you could go to him ... Well, let's go.
We arrived just in time for dinner, and after dinner we gathered in the second room and began to chat. This time they talked about Vaska's affairs.
Vaska did not want to move into the house of the Kamenskys. She and Olga decided to rent a room until autumn. In autumn they were to go to Petrozavodsk. Vaska found a room, and a very good one. But the hostess appreciated. So far, Vasya was only promised a raise, but without a raise, it turned out that he couldn’t pay as much as she asked for. True, Yuri Alexandrovich wanted to give Olga a monthly allowance, but Vaska categorically refused. We decided, of course, to add up and pay at least part of the room. Vaska laughed it off, and then got angry, and we realized that it was impossible to insist.
Several times I made eye contact with Sasha, and each time he looked away. Finally, after a pause, I said:
- I haven't told you guys yet another story...
I began with an incident on the ship, described a strange walk in the cabin, and the guys easily recognized actors and called the names of Malokroshechny, Tishkov, Kataykov. Then I told the story with Savkin, how he howled on deck. They listened to this in silence, looking me straight in the face, experiencing every detail. Then - how I came to my uncle. When I started talking about him, everyone smiled at first - obviously, he was known in the city as a comic figure - but, starting with four potatoes, from silent children, everyone again looked at me with attentive and very serious faces. They listened to the conversation with my aunt, barely breathing. I myself was worried, and several times my throat caught. Then I told how I asked myself to cut firewood. This caused laughter and guesses who this woman was: Ostapovna or Lezhkina? Immediately recognized the loader. They decided that he was lying and did not take anyone into the forest. He is a bad person. His last name, it turns out, is Gogin.
And then I came to the most important thing. I told how from the very beginning I understood that I could not do without Kataykov. They listened in silence. The smiles began when I told Kataykov how happy my uncle was. When Kataykov asked me if I was going to see him, and I was surprised that he lived here, everyone was very amused. When I told him that I was walking and I was going to walk through the forest, general laughter arose. He grew even stronger at Kataikov's words that there were a lot of mushrooms in the forest in autumn. Everyone here was just dying of laughter. I was asked about the details and laughed again.
As far as I understand, they imagined the matter in this way: Kataykov wanted to catch me, swindle me, but I evaded and left him in the cold. It was a lot of fun for everyone.
They laughed, then started talking about something else, but sometimes they again remembered Kataykov and rejoiced at how I had deceived this almighty man. In the end, I myself began to consider the main thing not that I was going to go to him, but that I did not go. Sashka looked at me with shining eyes and, probably, wondered himself how bad thoughts could come into his head.
Then Vasya and Harbov sat down to study; we chatted some more, went for a walk and returned late. Vasya was not at home again. I couldn't sleep, I lay motionless with my eyes closed.
When Vasya returned, the sun had not yet risen. Trying not to make noise, he undressed, the hay rustled in his sennik - he lay down. It turns out that Harbov did not sleep either.
- Vasya! he said in a whisper.
- Well? he replied.
- We need to do something with Kolka's uncle ...
“I already thought about it,” Vasya said. - I'll run to you tomorrow during the break - we'll discuss it. Well, sleep.
Now I was firmly convinced that the fate of seven people in a small house would change dramatically for the better. I was also glad that I told the guys everything, and it turned out that there was nothing to worry about.
Later, I had to recall another circumstance that I kept silent about. Not that I forgot - I just did not consider it worthy of attention.
Chapter Eleven
"COMMUNE OF BASCHERS"
Only a few days have passed, and it seems to me that I have been living in the "Commune of the Bachelors" for a long, long time. Returning from work, I shout at the door: “Aunt Shura, can I have lunch?” I confidently tap the spoon on the table. I argue hoarsely with the guys about the upcoming purchases, together with everyone I discuss how to spend the Harbov premium and Misailov's raise.
This is when the bachelors are at home. But at home they are not so much. Harbov either goes to the village, or sits at Komsomol meetings, or is busy in his own room. Misailov often stays late at work or achieves something in Sevzaples, and all the guys are always busy with some kind of business in which I cannot take part and which I don’t even understand. I am often alone. Luckily, I have things to do.
It turned out one of the very first evenings that I read very little, much less than the other guys. Everyone read "Week" by Libedinsky, and "Chocolate" by Tarasov-Rodionov, and "Rus" by Panteleimon Romanov, but I did not read it. Everyone has read The Gadfly by Voynich, The Tunnel by Kellermann, The Trade Union Secretary by Leroy Scott, but I haven't read it. To tell the truth, apart from school anthologies, I didn’t read anything at all.
Sasha Devyatin was very upset because of this. He made a list - fifty books. I have to read all these books in a month. And so, when I am alone, I sit on a bearskin and immerse myself in a book. I am not in the habit of reading. After reading thirty pages, I get tired. I am pulled out of the house.
I'm going to the sports ground. The site was built by Komsomol members only last year, and in the summer it is the center of social life for Pudozh youth. Rings hang, there are bars and a horizontal bar, benches are dug into the ground along the edges. There are no jobs in the real sense. It's just that whoever wants to, exercises on the horizontal bar or on the rings; whoever wants to kicks the ball, and most of them sit on the benches and chat.
Here too I am very backward. I seem to have enough strength, but no habit. The audience laughs good-naturedly at my inept exercises.
Sometimes my guys show up. Lesha Tikachev will come running, indulge in the rings and hide. Vasya Misailov will come in, make, to everyone's delight, a dozen "suns" on the horizontal bar, jump onto a mattress flat as a pancake, wave goodbye and run away. If none of mine is there, I get bored and go wandering around the city.
Swift courier Sema Silkin rushes with another order. We greet each other on the go, and he rushes on about his courier business.
Lesha's workshop is located on the lower floor of a two-story house. The sign says that they are repairing stoves and pans, picking up the keys. Inside, puddles of machine oil, kerosene, and some other chemical substances. Vices are screwed to the tables. On the tables are stoves, pots, basins, blowtorches, files, pliers. Lesha, four more guys and a one-legged old man, who heads the production team, publish a wall newspaper. Somehow, the corner of the table was cleared of oil, kerosene and soot, and a rectangle of white paper was laid out on it. The newspaper is called proudly: "Voice of the Proletarian". The title is painted with green leaves and pink daisies. The one-legged old man painted - a gentle soul. The notes are written by hand with an ink pencil, and each one stigmatizes one of the workers. One "Witness" reproaches that he was in church at Easter, another "Observer" convicts of inaccurate collection of professional contributions, the third "Activist" accuses of not attending meetings. All these mysterious anonymous people hide among the six workers of the workshop. They are the accused, six of them. They, six, also publish the newspaper. They will also read it. Everyone is excited, everyone is very happy if the note turned out to be biting, including the one against whom it is directed. Life in the workshop is in full swing. Everyone is engrossed. Nobody cares about me. I'm moving on.
Sema Silkin rushes towards me; he waves a sealed packet in greeting and disappears. I'm going to the lumberyard.
The sawmill is worth it. Again damage. Vasya Misailov in canvas overalls with sewn-on pockets, from which rulers, squares and scraps of paper protrude, is fiddling in the engine. He looks angry. He gives short commands to the guys who are satisfied with the modest role of assistants. Having emerged from under the casing, Vasya nods at me and immediately forgets about me. I'm redundant here too. I'm going to Harbov.
Ukom - three small rooms - is empty. The working day is over. The cleaning lady hasn't cleaned up yet. Everywhere there are scraps of papers and cigarette butts - traces of a stormy day's activity. Only in the third room - Harbov's office - people. The secretary came from Ust-Koloda. Ukomovtsy listen to his story about local affairs. There is a dispute about some Timoshin brothers. The secretary thinks that they are fists. Harbov denies this and demands that the Timoshins be drawn into the Komsomol. The argument is probably interesting, everyone is passionate, but I am not aware of the matter, I have no opinion, and they don’t ask me for it. I get bored and leave.
And again, Sema Silkin rushes towards, shouting “Great!” and disappears into the perspective of the street. I'm going home. Having rested, I am able to sit down for books with renewed vigor.
Around nine o'clock, life in the city calmed down. Bachelors finally returned home. I do not remember, however, the case when we went to bed before twelve, or even one in the morning. First, there were many topics for conversation; secondly, sleeping more than six hours was considered reprehensible. Bachelors were fierce debaters. They argued until they were hoarse, got personal, restrained themselves, calmed down and again rushed into the argument. The reasons for the disputes were the most unexpected. On the second day of my life in the commune, Lyosha Tikachev suddenly turned to Devyatin.
“Listen, Sasha,” he asked, “you and your old man are thinking about what to give Soviet workers to read?
- And what? Devyatin was worried. We have a well stocked library.
- Good? Lesha smiled sarcastically. - What is it?
- Uhland. Verses and poems. Well, classic German...
- "Classic"! - Tikachev gradually heated up. - You listen to what he writes, your classic!
O generous god, not at all
Forgotten by you!
- "Generous"! To whom is God generous? For the proletariat? Yes? OK. What else is this?
Source of your mercy
Equally open to all.
- You know, "equal". For the capitalist and for the worker "equal"! For the peasant and for the landowner "equal"! See where it goes. Or here:
You have a brother in the sky
He didn't upset me
Never, and God's angel
Took a little one to heaven.
- Like, do not upset the capitalist, and God will take you to heaven. And this is how you like it:
The virgin fell before the icon
And silent hope
I waited from the pure.
“You see, we are fighting against icons, but here you are!” Ninth year Soviet power and you promote religion! Well, your old man is fine. He is from the former, what to ask of him. And you? Are you a communist or not?
Sasha Devyatin became terribly agitated.
- Wait wait! he shouted. “So, too, you know, it’s impossible. Well, of course, Uland was a man of his time, of course, he did not understand much, he underestimated the revolution. That's all true, but he's a classic! You know, classic! He was ahead of his time.
He is a spiritualist! Tikachev was furious. - Spiritualist and mystic. Popov's servant. And you, a member of the Komsomol, are helping him to do dirty deeds, to corrupt the proletarians!
“A classic,” shouted Devyatin, “an artistic heritage of the past!” The proletariat is the heir of all the best...
It was no longer possible to make out what Tikachev and Devyatin were shouting about. Only a few phrases sounded distinctly. Tikachev stressed "mysticism" and "spiritualism". Both of these words he liked very much. Devyatin operated on the cultural heritage and the great minds of the past.
“Here, Yefim,” shouted Tikachev, “a locksmith from our workshop, a proletarian, a Komsomol member, a man of the new world—and suddenly he is reading this!” I looked - straight gasped. After all, he absorbs the poison drop by drop! And who gave him this poison? Komsomol member Sashka Devyatin offered him a bowl of poison.
Sema Silkin rushed to help Tikachev. Sasha Devyatin, pale and agitated, fought back as best he could, but it was clear that the advantage was not on his side. I, as a library worker, considered it my duty to stand up for him, but since I did not have a real argument technique, I was similarly beaten by experienced fighters by the Force and Leshka and already that evening could not regain combat form. The cry rose so that Harbov and Misailov, leaving their classes, ran into the second room. To my surprise, they did not finish off Devyatin. Even vice versa. Harbov attacked Tikachev and Silkin and called them vulgarizers.
They argued late that evening at the Bachelor's Commune.
Olga often visited us. Sometimes she called us from the street and looked in the window, sometimes she just knocked on the door.
- Hello, bachelors! she said as she entered. - None of you got married?
She sat in a corner on a bearskin and silently listened to our conversations. She rarely interfered herself, and if she did say anything, it was somehow not to us, but as if to herself, so that it was difficult for us to argue with her.
Once Sema Silkin came excited. It turns out that he caught several Komsomol girls, who, forgetting about their Komsomol membership, waltzed with might and main to the accordion with the logging guys. Moreover, some of them were wearing various trinkets - rings, brooches made of gold and silver. On one, he even found earrings. Sema was beside himself with rage and was very surprised at Misailov's calmness.
What gold and silver is there! Vasya said. - The girls put on all sorts of nonsense. Not from evil after all, but so, for beauty.
Silkin took several deep breaths to recover himself, but then immediately took a high tone.
“And I think,” he began, “that it smells of philistinism from such Komsomol members who think about jewelry, outfits and flirting. If they were real Komsomol members, they would take off all these pendants and hand them over to the MOPR, to help the prisoners of capital. Today you will forgive them rings and earrings, and tomorrow you will reconcile yourself with perfume and powder.
- Well, what's the harm? Misailov asked.
- Harm? Silkin was surprised. – Do you know that many of them are politically illiterate? Than it is senseless to dance, they could read a newspaper or a few pages from a political literacy textbook. And with the money they spend on every kind of luxury, they could buy a useful book, magazines, newspapers, grow politically and culturally ...
- We are in our cell, - Lesha Tikachev intervened, - we raised the question of dancing. By a majority vote, we decided to fight against dancing. Less dancing, more exercise.
- Come on, guys! Devyatin intervened. - In your opinion, Komsomol members should wear bast shoes, right?
“I also think that you are overthinking, Sila,” said Harbov, entering the room. He studied in the first room, but we argued so noisily that he had to give up on classes. He sat down on the couch and continued: “We really are used to considering sluts and bunglers as models of communistism. And I think that a communist and a Komsomol member should have a human appearance.
- What, what? Silkin got excited. What do you consider the human species? Put on a frock coat or tailcoat, a top hat and yellow shoes, put a monocle in your eye, a cigar in your mouth, a cane with a gold tip in your hands? So what do you think? Is this the human species?
- Well, you know, Sila, - said Misailov, - you made Andrey right into the Chamberlains.
- With such views, he will come to Chamberlain, - Silkin was not at all embarrassed.
“A cylinder is useless, and it’s nonsense, but supports and bast shoes are also useless,” said Sasha Devyatin. - Andrey is right when he says: you need to dress like a human being.
- He does not like Komsomol women in bast shoes! Silkin shouted. “They don’t look human, you see. And we have thousands of them. These are the real Komsomol members, the proletariat, the poor. You know, they are hungry and cold, they are doing their Komsomol duty, but in your opinion, they do not look human?
- Come on, Force! Harbov said. - What are you agitating us for! No one here treats Komsomol members badly. And only after all, the revolution was made for this, so that the working people could wear silk and velvet instead of bast shoes ... What do you think, Olya?
Olga got up and slowly began to put on the jacket in which she came. The evening was cold.
“The Force is right,” she said calmly, buttoning up her jacket. But Andrey is also right. This is the whole focus. She went to the door, but stopped at the door. - And personally, guys, I really want to be beautiful. Goodbye.
And she left. We didn't have time to answer her.
- Grandma said in two! - Silkin called after her with caustic irony, but she obviously did not hear it anymore.
I have included two randomly selected disputes just to make it clear what issues worried us then. New world was supposed to be built according to preconceived drawings. Naturally, any detail required discussion and caused controversy.
But most often, on one occasion or another, the conversation turned to the future. Not about which of us will study where, who will become and how much will earn - we thought little about these trifles and spoke little. We were impatient to finally find out in all details the future of the country and the world.
At that time, my generation was growing and developing. Our fathers and older brothers made a revolution, seized power and defended it in a civil war. We turned out to be the masters - in any case, the future masters of a huge country in which we were supposed to create a social system unprecedented in history. Of course, the elders were at the head of the state, but they also counted on us, on people who were not spoiled by the past, and we ourselves felt that great things lay ahead of us.
It seemed that everything was very simple: there was no tsarism, the power was ours, and after many epochs of wandering in the dark, mankind had found an unusually clear solution to all questions. We condescendingly marveled at the preceding world history. After reading the popular exposition of Marx's theory, we could not understand how mankind had not thought of such simple truths earlier. On the other hand, we knew them for sure, and we could not but resolve with the help of this universal theory all the problems facing the world.
We knew everything that would come next. We argued about the details. The architect completed the design of the house, materials were brought in, and construction began. Looking at the project, we knew what the room would be and what corridor, where the window would be and where the door would be. It remained to decide how to arrange the furniture. This is where the controversy began. Some believed that a wardrobe should be placed on the right, and a table on the left; others are the opposite. We argued endlessly whether or not there would be separate apartments under communism. Until what age will mothers raise their children at home and at what age will children switch to public education. How to rebuild Pudozh correctly: whether to build several buildings with shared kitchens and canteens, or adopt a different system and build a separate house for each family - of course, with a public canteen, a club and a nursery in each quarter. This may be convenient, but will it not contribute to the development of individualism?
Then we did not know and could not know how difficult and difficult what lay ahead of us, how far it would be from wallpaper and furniture placement. Later, when we realized this, we did not hesitate to take on the stubborn, hard labour. Not all. Many were frightened and many faltered, but I'm talking about the generation as a whole.
Now that I'm almost fifty, I can't help but think with pride and respect of my peers. In their youth, they suffered because, as it seemed to them, the elders did everything important and all the difficult for them, that they supposedly only had to reap the fruits, they supposedly did not have time to take part in the revolution and the civil war. Then it turned out that the main battles were ahead, and they went to war without hesitation. Did they make many mistakes?.. Yes, of course. And how many feats did they accomplish? Who counted them, these feats? What award departments managed to record them?
In accordance with Art. 74 of the Labor Code of the Russian Federation, downtime is the time during which the employee was at work, but did not participate in the production process. Simple can happen:
Through the fault of the employee (for example, if the employee's actions caused the machine to break down);
Due to the fault of the employing organization (for example, due to untimely delivery of materials to the workshop);
For other reasons beyond the control of the employer and employee (for example, due to a power outage or any emergency).
Downtime is paid only if the employee is writing warned the employer about the beginning of downtime.
Downtime due to the fault of the employee is not paid. Downtime due to the fault of the employing organization is paid in the amount of at least 2/3 of the average salary of the employee. In the same way, idle time due to reasons beyond the control of the employer and employee is paid in the amount of at least 2/3 of the hourly (daily) rate or the employee's monthly salary.
Payment for forced downtime is the income of the employee and is subject to personal income tax as part of wages in full. Downtime payment may be subject to UST or not subject to SST. So, if the employer pays downtime based on the full amount of the employee's earnings (in accordance with the collective agreement), then the amount of excess over the established Art. 157 of the Labor Code of the Russian Federation in the amount (in the form of 2/3 of earnings) are not considered as economically justified expenses. This part of the downtime payment will be subject to UST, which draws attention to the Letter of the Ministry of Finance of Russia dated 29.08.2003 No. 04-02-05 / 1/83. But part of the downtime payment in 1/3 of earnings is not subject to UST on the basis of paragraph 3 of Art. 236 of the Tax Code of the Russian Federation.
According to Article 265 of the second part of the Tax Code of the Russian Federation, the costs of paying for downtime reduce the taxable profit of the organization. At the time of downtime, employees may be granted unpaid leave at their request. It is prohibited to grant such leave.
The head of the organization has the right to temporarily transfer all or part of the employees who are unable to work at their workplace for a period of downtime to another job without their consent. According to Art. 74 of the Labor Code of the Russian Federation, the transfer period cannot exceed one month. The employee has the right to refuse temporary transfer to another job if the proposed job requires a lower qualification or is contraindicated for him for health reasons (according to medical report). Transfer to another position due to downtime is executed by order (instruction) of the head of the enterprise indicating the position to which the employee is transferred, the start and end dates of the transfer, as well as its reason.
Idle form. After receiving a written warning from the employee about the start of downtime, the head of the unit (foreman, head of the shop, etc.) must write an appropriate memo to the head of the organization. Based on this memo, the head of the organization must issue an order in which it is necessary to indicate:
Start time and downtime duration;
reasons for downtime;
Downtime pay.
The time sheet (form No. T-12 or T-13) indicates the hours and days of downtime. Downtime is paid based on the data sheet. A downtime that occurred during one shift is drawn up with a downtime record sheet.
Additionally, when registering downtime, other documents can be attached: an act of a specially created commission on the investigation of the causes of downtime, indicating the perpetrators; explanatory note of the employee; claim to the counterparty; court decision; accountant's certificate on the amount of losses, etc.
Calculation of wages during downtime for reasons beyond the control of the employer and employee. The procedure for calculating wages during downtime for reasons beyond the control of the employer and employee is determined by the form of remuneration:
time-based;
Piecework.
Average earnings calculated in accordance with the requirements of Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 months preceding the moment of payment.
Calculation of wages for time wages - with time wages wage workers can be calculated based on:
hourly rate;
daily rate;
Monthly salary.
If an hourly rate is set for an employee of an organization, then his salary during downtime should be calculated as follows.
Task 29. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to downtime due to a power outage, an employee of the assembly shop did not work in December 2006 these days. The hourly wage rate of an employee is 57 rubles per hour. with an eight hour work day. According to the order of the head, downtime is paid in the amount of 2/3 of the hourly rate of employees.
Solution. Based on this, the employee's salary will be:
The total amount of accruals on the employee's wages for December 2006 will be: 2,280 rubles. + 3 648 rub. + 1 824 rub. - 7 752 rubles.
Task 30. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to downtime due to a power outage, an employee of the assembly shop did not work in December 2006 these days. The daily wage rate of an employee is 450 rubles per day for an eight-hour working day. According to the order of the head, downtime is paid in the amount of 2/3 of the hourly rate of employees.
Solution. If a daily rate is set for an employee of an organization, then his salary during downtime should be calculated as follows.
The total amount of accruals on the employee's wages for December 2006 will be: 2,250 rubles. + 2 700 rub. + 1 800 rub. - 6 750 rubles.
Task 31. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to the downtime of the workshop due to a power outage, the head of the assembly shop did not work in December 2006 these days. The monthly salary of an employee is 8,000 rubles. with an eight hour work day. In December 2006, the number of working days is 22 days. According to the order of the head, downtime is paid in the amount of 2/3 of the hourly rate of employees.
Solution. If a monthly salary is set for an employee of an organization, then his salary during downtime should be calculated as follows.
The total amount of accruals on the employee's wages for December 2006 will be: 1,818.18 rubles. + RUB 3,151.52 + RUB 1,454.55 = 6,424.25 rubles.
Calculation of wages for piecework wages. Wages for downtime for workers whose labor is paid piecework is also calculated on the basis of 2/3 of their hourly (daily) rate and in the same manner as for workers whose labor is paid by the hour.
The size of the hourly (daily) rate for piecework workers is established in the Regulations on wages and staffing of the organization.
Task 32.. The employee receives wages at piece rates, which amount to 50 rubles. for one ready product. hourly rate employee is 30 rubles per hour. For the period from 01 to 08 December 2006, the employee produced 50 products. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to the downtime of the workshop due to a power outage, the employee did not work. According to the order of the head, downtime is paid in the amount of 2/3 of his hourly tariff rate. During the period from December 26 to December 31, 2006, the employee produced 17 more items.
Solution. Employee salary for December 2006:
The total amount of accruals on the employee's wages for December 2006 will be: 1,500 rubles. + 1 920 rub. + 510 rub. = 3,930 rubles.
Calculation of wages during downtime due to the fault of the employer. Downtime due to the fault of the employing organization is paid in the amount of at least 2/3 of the average salary of the employee. The calculation of wages in this case is carried out in the same way as in the previous examples of wages during downtime.
Calculation of wages in case of downtime due to the fault of the employee. If an employee is to blame for downtime, then payment is not made to him. He, on the contrary, will compensate the damage caused to the organization. To reflect such an operation, subaccount 73.2 “Calculations for compensation for material damage” is used.
The fault of the employee in the occurrence of downtime must be established by the employer. Due to the fact that labor legislation does not contain special rules for establishing and documenting the guilt of an employee, the employer can use the norms of Art. 247 of the Labor Code of the Russian Federation on establishing the amount of damage caused by the employee and the reasons for its occurrence. This is logical, because as a result of downtime due to the fault of the employee, the employer incurs material damage. According to this article, before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an audit to determine the amount of damage caused and the reasons for its occurrence. To conduct such an audit, the employer must create a commission with the participation of relevant specialists. All documents of the investigation of the reasons for the occurrence of downtime must be carefully drawn up.
In order to determine the cause of damage as a result of downtime, the employee must give an explanation in writing. The employee has the right to appeal the conclusions of the company's management about the reason for the downtime and the amount of damage.
Payment for labor in the production of defective products. One of the goals of production is proper organization accounting for losses from marriage. Such accounting allows you to determine their size, identify the causes and recover from the perpetrators the amounts to be reimbursed. It should be noted that the losses from defects in production are significant. specific gravity in unproductive production costs. Depending on the place of detection, the marriage is divided into internal, identified at the enterprise before the product is sent to the buyer, and external, identified by the buyer. Defective products are those products that are manufactured with a deviation from the established standards (with defects). Marriage may occur:
Not through the fault of the employee (for example, due to a hidden defect in the material);
The fault of the employee.
Remuneration for the production of defective products not through the fault of the employee. According to Article 156 of the Labor Code of the Russian Federation, a marriage that occurred through no fault of the employee is paid on a par with good products. All costs, including the wages of an employee for the manufacture of defective products, the organization includes in production costs.
Remuneration for the production of defective products due to the fault of the employee. A marriage that arose through the fault of an employee can be complete (i.e., irreparable) or partial (the marriage that can be corrected).
A complete marriage that arose through the fault of an employee is not paid.
Partial defects due to the fault of the employee are paid at reduced rates depending on the degree of suitability of defective products for further use. The costs of correcting the marriage, as well as the costs associated with the write-off of defective products, can be deducted from the wages of the employee who allowed the marriage. The total amount of deduction for an admitted marriage cannot exceed the average monthly earnings of an employee. The amount of the monthly deduction cannot exceed 20% of the employee's wages due.
Task 33. On one of the working days of December 2006, an employee produced 50 parts, of which 10 were found to be 80% fit. The price for the manufacture of one part is 5 rubles. a piece.
Solution. Accruals on the employee's wages for this day should be calculated as follows: (50 pieces - 10 pieces) x 5 rubles / piece. + 10 pcs. x 5 rub./pc. x 80% = 240 rubles.
Compensation for forced absenteeism. Remuneration of workers for the period of forced absenteeism is a protective measure of the rights of workers. The organization pays only forced absenteeism of employees. Absenteeism due to the fault of the employee is not paid. Forced absenteeism is considered to be the working time during which the employee, due to the fault of the employing organization, could not perform his labor duties.
This situation may arise in the following cases:
If the employee was dismissed illegally;
If the organization did not issue a work book to the dismissed employee on time.
There is a special procedure for paying for forced absenteeism. Apart from special order the employee in all cases may demand payment for forced absenteeism through the commission on labor disputes or court. According to Art. 391 of the Labor Code of the Russian Federation, individual labor disputes are considered directly in the courts on the basis of the employee's applications for payment for the time of forced absenteeism. As stated in Art. 394 of the Labor Code of the Russian Federation, the body considering an individual labor dispute, decides on the payment to the employee of the average earnings for the entire period of forced absenteeism.
Task 34. The employee was fired on December 8, 2004. Considering his dismissal illegal, he went to court. On December 25, 2004, the court declared the employee's dismissal unlawful and reinstated him at his former place of work. monthly salary employee before dismissal was 5,000 rubles.
Solution. Forced absenteeism amounted to 12 working days. The calculation period for determining the average earnings includes 12 full months preceding the month of dismissal, that is, January-December 2004.
If the employer organization did not issue a work book to the employee on the day of dismissal and this prevented him from getting a new job, then the time from the moment of dismissal to the day the book is actually issued is also considered forced absenteeism.
One of the cases of payment for forced absenteeism may be the recognition of the wording of the reason for dismissal as incorrect or not in accordance with the law.
If the incorrect wording of the reason for dismissal in the work book prevented the employee from entering another job, then the court decides to pay the employee the average earnings for the entire time of forced absenteeism.
In accordance with sub. 2 p. 1 art. 238 of the Tax Code of the Russian Federation, the amounts not subject to UST tax include all types of Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits established by the legislation of the Russian Federation). According to Article 164 of the Labor Code of the Russian Federation, compensation
recognized are cash payments established for the purpose of reimbursement to employees of costs associated with the performance by them of labor or other stipulated federal law responsibilities. Based on Art. 394 of the Labor Code of the Russian Federation in case of recognition of dismissal or transfer to another job illegal worker must be reinstated at the previous job by the body considering the individual labor dispute. The employer is obliged to compensate the employee for the earnings he did not receive in all cases of illegal deprivation of his opportunity to work (Article 234 of the Labor Code of the Russian Federation). Thus, the payment made to an employee reinstated at his former place of work by a court decision does not apply to compensation. Consequently, the amount of average earnings paid by the organization by court decision for the period of forced absenteeism to the employee is subject to UST in the generally established manner.
All the time forced absenteeism caused by illegal dismissal employee is included in the length of service. Confirmation that the employee was dismissed illegally is his reinstatement at work. The basis for calculating the continuous experience will be an entry in work book about reinstatement, regardless of whether this entry was made on the basis of a court order or on the basis of an order from the employer.