Existing forms of remuneration for workers in construction. How to reflect payroll in construction. Piecework wage system in construction

The main incentive in labor productivity is the organization of wages. One of the most common types of payment in construction is piecework payment. However, this formulation means several types of systems, each of which is applied and gives positive result... In the article, we will consider each of the types of piecework remuneration systems.

Piecework wage system in construction

It is advisable to introduce a piece-rate system of remuneration when the following conditions are met in a construction organization:

• There are technically sound production rates;
• Accounting for the volume of work performed;
• A system of control over the quality of work performed has been established.

There are several subspecies of the piecework remuneration system:

• Direct, when payment is calculated based on current prices and the amount of work performed;
• Piece-bonus, when in addition to the payment accrued for the direct subspecies, bonuses are also paid;
• Piece-piece-progressive, when, in addition to the payment accrued according to the direct subspecies, work is also paid in excess of the norm at progressive rates;
• Indirect piecework, with such a system, wages are calculated as a percentage of workers' wages.

Direct piecework wages

Collective form of payment

Payroll will be calculated by a separate team. The salary of an individual worker of such a brigade will depend on the following indicators:

• Development of the entire brigade;
• The time during which the brigade completed the task;
• Employee qualifications.

It is possible to apply such a payment system only if there is a correct organization of work. In this case, we are talking about the distribution of income between all members of the team, but it is necessary:

• Assess the qualifications of each worker;
• Optimally select the composition of the team in such a way that the qualifications of workers correspond to the level of work performed. As a rule, the most productive teams are those in which workers can combine related professions... When distributing work among such workers, the load will be maximum.
• Keep track of the time for each employee of the brigade.

Cons of the collective system

When the salary of the entire team depends on each employee, it helps to achieve good results in labor productivity. On the other hand, such a system has a number of disadvantages. One of them is that for each individual employee, the ability to work and diligence are not taken into account. For example, despite different productivity, two workers with the same skills and the same amount of hours worked will receive the same wages. In order to fix this, KTU (labor participation rate) is introduced. They take it equal to one, and depending on the work of each individual worker of one brigade, change it up or down. KTU is established for each employee by decision of the entire team, or the council of the team.

Piece-bonus system

Under such a system, work is paid on the basis of direct prices, as well as, if a certain indicator is achieved, by payment of a bonus. Wages and bonuses are calculated both for the team as a whole and for the individual worker. When calculating the premium, the degree of overfulfillment of the norm, the quality of work and the economy of materials are taken into account.

With regard to construction, salary under such a system is charged for work performed according to consolidated rates and rates. At the same time, the following are indicated as the task: volumes and terms of work, the complexity of the task and the total amount of payment.

The main advantage of such a system is that all workers understand the scope of work, timing and salary. It is in their interests to shorten the construction time, which ultimately leads to an increase in labor productivity.

The conditions for maximum efficiency of such a system will be as follows:

• Bonus indicators should be few;
• The company must establish progressive norms for the consumption of materials, reasonable construction time, high-quality accounting of all indicators.

Piece-by-piece progressive system

In companies using the piece-rate progressive system, production rates and two types of prices for them are approved:

• Basic rates;
• Elevated.

All work performed within the established rate is payable at the basic rate. And everything that is produced in excess of the norm - at increased. Depending on the degree of overfulfillment, the increased prices are also subject to increase.

The main condition for such a system is the definition of the initial norm. If it is incorrectly calculated, salary overruns may occur, which will lead to the cost of the construction project. In this regard, it is important to comply with some requirements:

• Such a system should be applied only in case of production necessity;
• The actual hours worked must be kept strictly;
• The use of such a system must be economically justified.

Indirect piece-rate system

With regard to construction, indirect piece-rate wages can be used in settlements with personnel serving equipment and machinery. The amount of wages in this case will be calculated based on their percentage of the wages of workers performing work in this service area.

An example is the workers who maintain the equipment for the manufacture of reinforced concrete structures. Such a remuneration system will reduce the number of malfunctions with equipment, since in this case there is a direct dependence of the salary of the main workers on the trouble-free operation of the equipment, and, accordingly, the amount of remuneration of the maintenance personnel.

Important! If the work of auxiliary workers does not affect the labor productivity of the main personnel, then indirect piecework payment cannot be used.

The procedure for calculating wages at indirect piece rate

As a rule, an auxiliary worker is busy serving several groups of workers, who, in turn, work according to production rates. The calculation will be as follows:

• Determine the indirect rate for separate work by dividing the wage rate by the production of workers;
• After that, the indirect rates are multiplied by the entire volume of work performed, separately for each type.
• The results are summarized.

Labor productivity largely depends on how payment is organized. The proof of this is the firmly established piece-rate wages in construction. Under the general name of piecework payment is meant several systems, each of which in certain cases gives the maximum effect.

The introduction of a piece-rate form of remuneration in construction is advisable only if the enterprise meets three prerequisites:

1. availability of technically justified production standards;
2. development of a clear record of the amount of work actually performed by workers;
3. the presence of a carefully established system of quality control of the work performed.

Payment for labor in construction on a piece-rate basis is divided into four main systems:

• straight;
• piece-rate bonus;
• piece-rate progressive;
• indirect piecework.

Direct piecework wages

This system rests on two "whales": piece rates and the amount of work performed by the worker. With this form, neither wage, neither the development of the performer is limited by anything.

In fact, piecework wages consist of the tariff part and piecework extra work (overfulfillment of the norms in force at the given enterprise).

The organization of piecework wages is considered correct if the share of the tariff in it is at least 60-70%. If this condition is not met, it means that the enterprise operates understated production rates, because, ideally, economically justified norms cannot be exceeded.

An assignment for the performance of work can be issued both to an individual and to a team (brigade or link).

In this case, individual wages in construction depend entirely on the productivity of the worker himself. But this form of payment is used very rarely. Basically, the task is given to the team.

Collective form of payment

In this case, the earnings of each member of the brigade or link depends on:

• from the general development of the team;
• the time worked by him during the period of the task;
• his qualifications.

Collective piecework payment is possible only with the correct organization of labor. In order for the subsequent distribution of the money earned to be fair, the following must be done:

1. As much as possible correctly assess the qualifying abilities of each member of the team.
2. Choose the optimal composition of the brigade in terms of the number and qualifications of its members. Both of these indicators must correspond to the qualification level of the work performed. Moreover, the most productive will be the team whose members can combine related professions: in this case, the workload of each worker during the shift will be full.
3. Keep a strict record of the time worked by each member of the team.

Disadvantages of collective piecework payment

The dependence of the earnings of an individual worker on the result of the work of the entire team, of course, plays positive role in achieving high results. But this system has a significant drawback: it does not take into account the ability to work and diligence of the individual. Therefore, two people who have the same rank and have worked the same amount of time will receive equal wages, regardless of the volume and quality of work performed during this period.

In order to correct such injustice, the ways in which brigade earnings are distributed are adjusted in various ways. One of them is the introduction of the labor participation rate (KTU).

Usually the basic KTU is taken as a unit. For each member of the brigade, the CTU can be equal to the base one or differ from it up or down. Which KTU should be assigned to a particular worker is decided by the council of the brigade or the entire team.

Types of direct piecework payment

Direct piecework payment is divided into:

• Simple - if a team or individual performs one type of work;
• Lump-sum - if a team or an individual performs a whole range of work.

Lump-sum payment in construction is used most often. Lump-sum tasks set for a team (or one worker) can consist of one of the stages, or of the full scope of work on the object. Lump-sum pay stimulates increased productivity and rational organization of the work of the team. Loss of working time in this case is minimized.

Piece-bonus system

The essence of this system is as follows: the work performed is paid in accordance with direct piece rates, and for the achievement of the indicators stipulated by the conditions of the bonus, the worker or the team receives an additional bonus. Bonus indicators may include:

• overfulfillment of the production rate;
• high quality of work;
• saving materials;
• lack of marriage, etc.

In construction, piecework earnings are most often charged for the complex performance of work according to consolidated rates and prices. The complex assignment indicates:

• volume of work;
• terms of performance of work (their beginning and end);
• normative complexity of the task (in man-hours);
• the total amount of wages.

Bonus scale

At enterprises that practice a piece-rate bonus payment system, a bonus scale is being developed. The provision on bonuses must necessarily contain the conditions for depriving (full or partial) employees who, in the process of performing the task, made any omissions.

The amount of the premium is calculated in two ways:

1. As a percentage of piecework earnings;
2. As a percentage of savings in building materials.

Conditions for the effectiveness of piece-bonus wages

Piece-bonus wages are very progressive. Since the workers have a complete understanding of the volume of work and the timing of their completion, the size of wages, it is in their interests to strive to reduce the duration of construction. Naturally, this leads to an increase in labor productivity.

But in order to get the maximum effect from such a payment system, some requirements should be taken into account:

• multiple indicators of bonuses should not be allowed. There should be few of them, and all of them should depend only on the results of the work of a particular team or worker;
• the enterprise must operate:
  • progressive rates of consumption of building materials;
  • reasonable timing of construction and installation work;
  • accurate accounting of the implementation of these indicators.

The bonus system adopted at the enterprise must have an economic justification. It should not lead to an increase in the cost of construction products. In other words, the amount of the bonus should not go beyond the savings obtained as a result of the introduction of a piece-bonus system of remuneration.

Piece-by-piece progressive system

At enterprises practicing this form of remuneration, basic production rates and two types of rates are developed:

• basic, which are unchanged;
• elevated.

Work performed within the basic production rates is paid at basic rates. Anything that is done by the worker in excess of the basic standards is paid at higher rates. Increased prices are increased depending on the level of overfulfillment of established norms.

Piece-piece-progressive surcharges are paid every month for suitable products produced in excess of the basic base (monthly rate).

The piece-rate progressive system cannot be applied where labor is paid according to the piece-rate bonus system.

Price increase scale

To determine the degree of increase in rates, a scale is being developed, which plays a crucial role in the wage system. The main indicators of the scale:

• the number of growth steps for piece rates;
• the degree of their increase.

Scales that contain no more than one or two steps are more effective, but with a noticeably high increase in prices. This approach is a powerful incentive to increase production.

Conditions for the correct organization of the piece-rate progressive system

It is especially important to correctly determine the starting rate for calculating progressive pay. It depends on it:

• the level of stimulation of the growth of labor productivity;
• reduction of construction costs.

Incorrect organization of the piece-rate progressive payment system results in:

• to large cost overruns on wages;
• increasing the cost of construction products.

To exclude the negative consequences of using this form of remuneration, certain requirements should be followed:

• the piece-rate progressive system should be used only in the most difficult areas of production and only in case of justified production need;
• it is necessary to establish a clear record of the time actually worked. Otherwise, the performers will have the opportunity to artificially reduce it in various ways. And this will lead to an unjustified increase in prices;
• all cases of application of the piece-rate progressive system must have an economic justification.

The economic rationale for this form of remuneration is as follows:

• the conditions are determined under which, as a result of overfulfillment of the production plan, the savings on overhead costs will be higher than the costs of additional payment at higher rates;
• analyzes the impact of the use of higher prices on the cost of the final product.

As a result of deep study business case the maximum permissible piece rates for a given production are determined.

Indirect piece-rate system

The indirect piece-rate system of remuneration for labor in construction is mainly used for remuneration of labor of workers who serve machinery and equipment. In this case, the value of the salary of the service personnel is calculated as a percentage of the remuneration of the main workers who perform work in the service area.

Such a system could well be applied to workers servicing precast concrete equipment. In the experience of many businesses, this results in a significant reduction in shop floor equipment problems. The trouble-free operation of equipment affects the increase in the level of wages of the main workers and, as a result, to an increase in the wages of the maintenance personnel.

It is unacceptable to apply indirect piece-rate pay to auxiliary personnel, whose work does not have any effect on the production of basic workers.

On construction sites wages for crane drivers and other special equipment are associated with the earnings of teams of bricklayers, concrete workers and structural fitters.

The maximum effect of using an indirect piece-rate system of payment is obtained if the wages of an auxiliary worker are directly dependent on the performance of the main workers of production tasks. It should not be associated with production rates: they are often underestimated, which allows the main personnel to overfulfill them to a large extent. This means that it will lead to overspending on wages.

Calculation of indirect piece rate

Indirect piece rate is determined as follows:

1. The daily (or hourly) rate of production of one main worker (or the planned volume of production for a specific service object) is multiplied by the number of workers (or objects) served.
2. The daily (or hourly) wage rate of the auxiliary worker is divided by the work received.

Usually the auxiliary worker serves various groups the main workers who work according to different production tasks (or production rates). In this case, indirect piece rates are determined as follows:

1. An indirect price is determined for each type of work by dividing the tariff rate by the product of the production rate of the main worker by their number.
2. The resulting indirect rates are multiplied by the amount of work performed for each type of work.
3. The results are summarized.

Often the operators of tower and jib cranes and other machines are included in the construction and assembly teams. In this case, the calculation of labor and wages costs for the final volume of work contains and standard time work and wages of drivers. The driver's earnings (including the bonus) in this case is determined taking into account the time actually worked.

There are other types of remuneration for labor in construction: a floating salary system (monthly adjustment of an employee's salary, depending on the growth of labor productivity in the area of \u200b\u200bhis work); tariff-free system; the system of payment on a commission basis, etc. But the piece-rate form of remuneration remains the most effective.

Traditionally, 2 forms of remuneration are used throughout the world.

Time-based;

Piecework;

Time-based is determined by the amount of time worked in days, hours, shifts and the cost of this unit of time. To calculate wages, the employee's grade is recorded, a time sheet is systematically maintained.

Piecework wages and sizes are dependent on the quantity of products completed and unit prices. When determining the amount of wages, an order is drawn up for the work performed and the amount of wages is determined at long-term rates. The outfit is a table that has the details:

The period for which the outfit is closed;

The surname of the foreman, or the employee to whom the salary is assigned;

In the tabular section, the name of the work, units of measurement, the number of works, the rate of time per unit, the rate per unit, the total labor costs (number of workers * per rate of time), the amount of earnings (number of workers * per rate)

In construction, a brigade form of labor organization has traditionally been adopted. There are workers in the brigade or link different professions... How to divide earnings between team members.

On the reverse side of the attire, the time sheet of the team members is fixed (the names, professions and the amount of time worked by day or hour are indicated). For the distribution of piecework earnings for each employee, a tariff wage fund is determined, i.e. the number of hours worked * the employee's hourly rate, the total amount of tariff earnings for the team as a whole is considered. Further, the amount of piecework earnings is divided by the amount of wages, the coefficient is determined, it is usually\u003e 1. The wages of each employee are multiplied by this coefficient, so piecework wages are distributed taking into account the qualifications of each employee and the amount of time worked.

Each of these forms has advantages and disadvantages.

Time wages can provide quality, but do not stimulate productivity, so it only applies to those. For workers who cannot be - normalized, that is, to determine the number of concretely performed work and labor costs per unit of output.

Piecework wages stimulate labor productivity but do not guarantee quality.

Piecework wages are used where you can determine the cost of labor per unit of production and calculate the quantity. Various bonuses are used to reduce the disadvantages of forms of remuneration.

The most common form of bonus is the lump-sum bonus system of remuneration.

The point is that the brigade is given an outfit with a predetermined number of work performed and the amount of piecework earnings, and the standard deadline for these works is determined.

If the team does not fulfill in this period, it does not receive a bonus, if it does it earlier, it is paid extra from the average earnings of 10%.

Remuneration for specialists. For organizations, the salary of specialists at the enterprise is developed by the staffing table, which determines the positions and their number. A salary is established for each position. The number of posts, their list and official salaries are set by the enterprise itself. Official salaries are recorded at the enterprise in accordance with the position and qualifications of employees.

employees of construction and installation organizations is carried out on the basis of the provisions of the following regulations:

• Labor Code Russian Federation (Labor Code of the Russian Federation);
• Sectoral Tariff Agreement for Construction and Industry building materials The Russian Federation for 2000-2001 (registered with the Ministry of Labor of Russia on March 3, 2000, No. 1470-VYa) (hereinafter - the Industry Tariff Agreement);
• Sectoral Tariff Agreement for Special Construction of the Russian Federation for 2000-2001. (registered with the Ministry of Labor of Russia on March 21, 2000, No. 1840-VYa);
• other regulations governing the labor legislation of the Russian Federation;

In accordance with the current legislation, the establishment of the size of tariff rates and salaries, forms and systems of remuneration is the right of the organizations themselves and is enshrined in collective agreements... When paying individuals a tariff or tariff-free wage system is used (Article 80 of the Labor Code of the Russian Federation).

Tariff system is a collection regulatory documents (materials), with the help of which wages are differentiated depending on the complexity and conditions of work, the degree of qualification and quality of the employee's work and other factors.

In construction, two generally recognized forms of wages are used - time based and piecework. When time wages the wages of a worker or employee are determined in accordance with his qualifications and the amount of working time worked.

Such remuneration is applied, as a rule, in cases where the work of the employee cannot be normalized or the work performed does not lend itself to reasonable accounting. The scope of the spread of time wages is management and administrative personnel, personnel on duty (plumbers, plumbers, electricians), workers, repairing and servicing machines.

Employees transferred to time wages, depending on the category assigned to them, are set by the official salary (managers, employees, technical executors) or the wage rate (for workers).

The official salary is the amount of wages for a fully worked month, the tariff rate is the amount of wages per unit of time.

Grades are set depending on the complexity of the work performed in accordance with the salary schemes adopted at the enterprise (for managers, specialists, technical executors) or tariff and qualification reference books (for workers) used at the enterprise.

Tariff and qualification reference books of jobs and occupations of workers (TCS) are also used for the tariffication of jobs.

Differentiation of wages is carried out using a wage scale, the construction of which provides for:

• the scale of tariff categories and the corresponding scale of tariff coefficients (the higher the category, the higher the tariff coefficient);
• the value of the minimum tariff rate for the I tariff category.

Depending on the nature of the work performed and the conditions for organizing production and labor, a simple time-based and time-bonus wage system is used.

With a simple hourly wage, the employee receives wages for the amount of working time worked. In this case, wages are determined by multiplying the wage rate of the category assigned to the employee by the number of hours or days worked and paid.

Example 1. The hourly wage rate of a duty locksmith of the III category is 20 rubles. 20 kopecks
In April 2001, he worked 167 hours.
The employee's salary will be:
3373 RUB 40 kopecks. (20 rubles 20 kopecks x 167 h).

With time-bonus wages, the employee, in addition to the basic earnings, receives bonuses for achieving the established quality indicators.

An employee has the right to receive a bonus if he has fulfilled the indicators and conditions of bonuses established by the statute on bonuses (collective agreement). The administration is obliged to reward the employee in amounts not less than the established current regulation.

Example 2. From example 1, according to the results of work for a month, a locksmith has a bonus of 50% of the tariff rate.
tariff rate - 3373 rubles. 40 kopecks;
premium - 1686 rubles. 70 kopecks (3,373 rubles 40 kopecks x 50%);
total - 5060 rubles. 10 kopecks

Salaries for managers, specialists and other employees who have established official salaries are determined by dividing the established monthly salary by the calendar number of working days in a month and multiplying the amount received by the amount of time actually worked.

In addition to the official salary, employees can also receive bonuses.

Example 3. In April 2001, the head of the personnel department worked 15 days out of 21 working days according to the schedule. According to staffing table and by the order of the head, the employee was paid a salary of 3300 rubles. The monthly premium was 30%.

The monthly salary will be;
salary - 2357 rubles. 14 kopecks (3300 rubles / 21 days according to the schedule x 15 days);
premium - 707 rubles. 14 kopecks (2357 rubles 14 cop. X 30%);
total - 3064 rubles. 28 kopecks (2357 rubles 14 kopecks + 707 rubles 14 kopecks).

When piecework wages an employee receives a salary depending on the amount of work performed at established piece rates per unit of good-quality products, expressed in physical terms.

When using piecework wages, time norms, production rates, piece rates are applied. Time rate - the time required to perform a unit of good-quality work in normal working conditions.

Production rate - the amount of good-quality work that a worker must perform (work out) during a certain time in normal working conditions.

Piece rate - the established rate of wages per unit of good-quality work performed.

Varieties of piecework wages - direct piecework, piece-bonus, piece-rate progressive, one-piece, indirect.

With direct piece-rate wages, wages are calculated depending on the volume of work performed based on piece-rates per unit of good-quality products.

Example 4. According to the standards for construction, installation and repair construction works (ENiR) the time limit for the work assigned to the carpenter for April 2001 is 180 hours.
The employee was assigned the IV tariff category, which corresponds to the tariff rate of 2200 rubles. per month - Works are also classified as IV category.

At the end of the month the works were accepted in full with satisfactory quality.

The monthly salary will be:
tariff rate - 2371 rubles. 26 kopecks. (2200 rubles / 167 h (the norm of working hours for April at a 40-hour working week) x 180 h);

Example 5. The turner of the workshops of the construction and installation organization was awarded the III tariff category.
In April 2001, the employee manufactured:
75 units products A (works are classified as III category, piece rate - 30 rubles per unit);
50 units products B (works are classified as IV category, piece rate - 34 rubles per unit);
Products were accepted without defects.
The monthly salary amount will be:
piece rate for product A -2250 rubles. (30 rubles x 75);
piece rate for product B - 1700 rubles. (34 rubles x 50);
total - 3950 rubles.
In case of piecework-bonus wages, the employee is additionally charged a bonus for meeting the conditions and indicators of bonus payments.
The bonus (however, as with time wages) can be set in a fixed amount or as a percentage of the employee's wage rate (any other amount of wages).

Example 6. From example 4, according to the results of work for the month, the carpenter, on the basis of an order for the organization, was awarded a bonus of 500 rubles.
The monthly salary amount will be:
tariff rate - 2371 rubles. 26 kopecks;
premium - RUB 500;
total - 2871 rubles. 26 kopecks.

Example 7. From example 5, for the release of good-quality products and the timely provision of the organization's car garage with spare parts, the turner, according to the order of the organization, was assigned a bonus of 50% of the accrued wages.
The amount of wages in April will be:
salary based on piece rates - 3950 rubles;
prize - 1975 rubles. (3950 rubles x 50%);
total - 5925 rubles.

With piece-rate progressive wages, output within the established norm is paid at the basic unchanged rates, and output in excess of the norm - at increased rates. With this form of remuneration, bonuses for employees can also be used.

Example 8. From example 5, according to the issued to the employee, along with a month, 70 units should be made, products A and 40 units. products B

The work is assigned to the III category and the following piece rates are set:
for product A: within the task - 30 rubles; over the assignment - 32 rubles. for a unit;
for product B: within the task - 34 rubles; over the assignment - 38 rubles. for a unit;
In April, the employee produced 75 units. products A and 50 units. products V.
The monthly salary amount will be:
for product A
piece rate within the norms of -2100 rubles. (30 rubles x 70 pcs.);
piece rate in excess of the norms - 160 rubles. (32 rubles x 5 pcs.);
for product B
piece rate within the norms - 1360 rubles. (34 rubles, x 40 pcs.);
piece rate in excess of the norms - 380 rubles. (38 rubles x 10 pcs.);
total - 4000 rubles.
In case of lump-sum wages, the team or individual employee is given a lump-sum task, the deadline for its completion and the amount of wages are set.
In combination with bonuses for reducing the standard time of a piecework assignment, a piecework-bonus wages are used.
The total amount of wages on an order-task or alongside (with bonuses) is distributed among the members of the brigade in proportion to the time actually worked by each member of the brigade and the hourly wage rate of the category assigned to him.
The difference between the amount of wages alongside and the tariff rates of workers based on the actually spent working time (extra earnings) between the members of the brigade is distributed according to the coefficient of extra earnings. When calculating the wages of brigade members according to the extra earnings ratio, first, the salary of each member of the team is calculated at the tariff by multiplying the hourly wage rate of the category assigned to him by the number of hours actually worked in a given month, then the bonus is determined by dividing the total amount of earnings by the total amount of wages at the tariff.
The salary of each member of the brigade is calculated by multiplying his salary by the earnings coefficient.
Example 9. The team of three people was charged 9300 rubles for the work performed on the order-task.
The distribution of wages is shown in table. 1.
The amount of wages according to the tariff - gr. 4 x gr. five;
running-in coefficient - total gr. 8 / / total gr. 6;
the amount of wages alongside - the wages according to the tariff (column 6) x the coefficient of additional earnings (column 7).
The distribution of wages between the workers of the brigade can also be made using the labor participation rate (KTU), which is a generalized quantification personal contribution of each member of the team to the final results of the work.
The procedure and conditions for the use of KTU for teams and certain categories of workers are discussed and adopted by the council of the labor collective and approved by the head of the organization. The members of the work collective should familiarize themselves with them and give their consent to their use.

The unit is used as the base value for KTU. The value of the CTU of each member or team of the brigade can be equal to the base (one), more or less than it in any range (for example, from 0 to 1.5), depending on the contribution to the overall results, assessed according to the criteria adopted in the organization. The list of indicators and values \u200b\u200bof KTU that increase or decrease the base coefficient is determined by the KTU scale adopted at the enterprise.

For an objective assessment, an accounting of the quantity and quality of work performed by each employee is organized. The decision to establish the members of the KTU brigade is made monthly at a meeting of the meeting by open voting and is drawn up in a protocol, which, together with a task order and a time sheet, is transferred to the accounting department.

Example 10. From example 9, the distribution of wages is made according to the established employees of the KTU (column 7, table 2).

The calculation of the earnings of each of the employees should be made in the following order:

1) salary according to the tariff - 7149 rubles;
2) piece-rate extra work - 2151 rubles. (9300 rubles - 7149 rubles) (total for column 9);
3) established by KTU: Grigoriev - 1.2 (for the leadership of the brigade); Pashin - 1.0; Nikolaev - 1.1 (systematic performance of work in a related profession);
4) the calculated value used for the distribution of piecework extra work. It is necessary to multiply the amount of the wage payment by the coefficients of labor participation and add up the resulting works for each of the employees (total for column 8).
5) the value of the piece-rate extra work per unit of the sum of the calculated values: the total for gr. 9 is divided by the total for gr. 8 (2151 rubles / 7884.90 \u003d\u003d 0.272799);
6) the amount of piecework extra work is calculated for each employee: gr. 8 is multiplied by the break-in distribution factor.
7) the employee's wages alongside: gr. 6 + gr. nine.

Example 11. A ring of plasterers of three people (Grigoriev - IV grade, Pashin - III grade, Nikolaev - III grade) were entrusted with work, which, in accordance with ENiR, requires 540 man-hours. - Works according to ENiR are carried out by a team of three workers: IV grade (two) and III grade (one).
Tariff rates for employees of the enterprise: Category III - 1260 rubles. per month; IV category - 1340 rubles. per month.
The work was completed in a month in full, while it worked out: Grigoriev - 156 hours, Pashin - 176, Nikolaev - 158 (the norm of working time per month - 176 hours).
In order to calculate the wages of each of the workers, it is necessary to determine the total amount of wages for the entire volume of work performed. The average category of work is (2 x 4 + 3) / 3 \u003d 3.66.
The amount of remuneration for the entire volume of work in accordance with the tariff rates adopted at the enterprise is 1313 rubles. (1340-00 x 0.66 + 1260-00 x 0.34).
The hourly rate of work performed is 7 rubles. 46 kopecks. (1313 rubles / 176 hours (norm of working time per month).
Piecework unit rate for the amount of work performed - 4028 rubles. (7 rubles 46 kopecks x 540 h).
The sum of the wages of each employee of the link will be:
based on the tariff rate set for the employee:
Grigoriev - 1188 rubles. (156 x (1340/176));
Pashin - 1260 rubles. (176 x (1260/176));
Nikolaev - 1131 rubles. (158 x (1260/176));
total - 3579 rubles;
piecework extra work - 449 rubles. (4028 rubles - 3579 rubles);
the distribution coefficient of the running-in - 1.12545 (4028 rubles / 3579 rubles);
the amount of wages alongside for a month:
Grigoriev - 1337 rubles. (1188 rubles x 1.12545);
Pashin - 1418 rubles. (1260 rubles x 1.12545);
Nikolaev -1,273 rubles. (1131 rubles x 1.12545);
total - 4028 rubles.

Tariff-free payment labor can be used when remunerating employees of supply departments.

The essence of tariff-free wages is that the employee's earnings are made dependent on the final results of work structural unit, in which he works, or from the amount of funds allocated by the administration of the enterprise to pay employees.

Often the amount of an employee's earnings when tariff-free payment labor is calculated as a percentage of the value of contracts concluded by him for the supply (sale) of products (goods) or as a percentage of the value of income (profit) of an enterprise from transactions made by an employee in favor of the organization.

When paying for the work of their employees, organizations must comply with the requirements labor legislation about the minimum wage.

According to Art. 78 of the Labor Code of the Russian Federation, the monthly wage of an employee who has worked the standard of working time fully determined for this period and fulfilled his labor duties (labor standards) cannot be lower than the statutory minimum wage (from January 1, 2001 - 200 rubles, from 1 July 2001 - 300 rubles). Moreover, in minimum size wages and salaries do not include surcharges and allowances as well. bonuses and other incentive payments.

Organizations covered by the Industry Agreement (members of the trade union of workers in the construction and construction materials industry, the trade union of military and specialized workers construction organizations RF), when paying workers, they must comply with the condition of the Tariff Agreement on the minimum monthly wage rate for workers of the 1st category.

According to the Sectoral Agreement, the monthly wage rates for workers of the 1st category when working in normal working conditions are set in an amount not lower than those given in table. 3.

The tariff rates of workers of subsequent grades and the salaries of employees of other vocational qualification groups are established in collective agreements on the basis of inter-grade tariff coefficients in force in organizations and the ratios between categories of employees.

The size of the wage rates and official salaries of employees provided for by the Industry Tariff Agreement is the minimum guaranteed level of remuneration, below which no organization of the relevant region, regardless of the organizational and legal form of ownership, has the right to pay persons employed on the terms of employment, subject to the duration established by law. working hours and performance by the employee of the established job responsibilities or labor standards.

The minimum tariff rate in accordance with the Industry Tariff Agreement is quarterly indexed as the subsistence minimum in the constituent entities of the Russian Federation grows based on the data of the State Statistics Committee of Russia.

Thus, construction and installation organizations, guided by the provisions of the Industry Tariff Agreement, have the right to determine the amount of funds for the remuneration of workers employed in the main activity, in free (contractual) prices for construction products (work, services), in amounts not lower than those listed, based on the tariff rates and salaries provided for by the Industry Tariff Agreement.

In organizations (which are subject to the Industry Tariff Agreement) that apply tariff rates of other industries, the minimum monthly tariff rate for a first-class worker is set in the following order: the ratio of the monthly minimum tariff rate provided for by the tariff rate scheme is determined in accordance with the Decree of the Central Committee of the CPSU, the USSR Council of Ministers , All-Union Central Council of Trade Unions of 17.09.86, No. 1115, to the monthly minimum wage rate of a worker employed in construction and installation and repair and construction works. The resulting ratio is multiplied by the minimum wage of a worker of the 1st category, determined Industry agreement.

Remuneration for workers in the non-production sphere of organizations on their balance sheet (cultural, sports, education, health care institutions), according to the Industry Tariff Agreement, can be carried out on the basis of the Unified Tariff Schedule for the remuneration of workers of organizations budgetary sphere, approved by the Decree of the Government of the Russian Federation of 18.03.99, No. 309.

Remuneration for the work of managers, specialists and employees is carried out according to official salariesestablished by organizations and enterprises based on the available funds for these purposes.

When appointing an employee to a specific position and establishing an official salary for him, organizations are guided by the Qualification Reference Book of the Positions of Managers, Specialists and Employees, approved by the Resolution of the Ministry of Labor of Russia dated 21.08-98 No. 37, as well as additions to the industry-wide qualification handbook - Qualification characteristics positions of managers, specialists and employees of construction organizations, approved by the Resolutions of the USSR Gosstroy of 03.07.87, No. 131 and of 16.09.87, No. 210, taking into account the changes due to the transition to market relations.

To the tariff rates and official salaries of employees of construction and installation organizations, the following allowances and surcharges are established according to the current standards:

• for heavy and harmful conditions labor - up to 12% and for especially difficult and especially harmful working conditions - up to 24%;
• behind professional skill for workers of category III - up to 12%, IV category - up to 16%, V category - up to 20%, VI and higher categories - up to 24%;
• for the mobile and traveling nature of work - 30-40% and 15-20%;
• when performing work on a rotational basis - 75%;
• for work in multi-shift mode (evening time - 20%, night time - 40%);
• for work on weekends and holidays, overtime, district coefficients, northern allowances, etc. - in the amount provided for by applicable law.

In addition to the above payments, employees are set to receive benefits for years of service and bonuses for putting objects into operation.

Remuneration for the length of service to employees is paid on a quarterly or monthly basis within the total annual funds allocated for these purposes.

In this case, the size of the annual remuneration of each employee is;

• with work experience from 1 to 3 years - 0.6 monthly wage rate (official salary);
• from 3 to 5 years old - 0.8;
• from 5 to 10 years old - 1.0;
• from 10 to 15 years old - 1.2;
• over 15 years - 1.5 rates (salary).

The amount of funds for bonuses to employees for the commissioning of facilities included in the contract prices is determined in accordance with the Letters of the Ministry of Labor of Russia and the State Construction Committee of Russia dated 12.08.92 No. 1636-RB / 7-26 / 149, dated 15.03.93 No. 463-RB / 7-13 / 32.

Specific types, systems of remuneration, the size of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their size between individual categories of personnel of the enterprise are determined independently and fixed in collective agreements. Questions material incentives are also decided by the adopted provisions on bonuses and payment of remuneration based on the results of work for the year.

It should be borne in mind that changes in essential working conditions - systems and amounts of remuneration, benefits, work schedule, establishment or cancellation of part-time work, combination of professions, changes in grades and titles of positions, and others - the employee must be notified no later than two months.

Let's consider a practical situation. The company is the general contractor, and contractors perform the work directly on the facilities. Usually the company runs two or three objects at once.

The staff consists mainly of administrative workers - a technical director, an accountant, etc. The calculation of wages in construction for such workers is reflected on account 26, and the entire amount is closed monthly as part of conditionally fixed expenses.

Engineers, foremen and other production and technical specialists are assigned to their facilities. The salary of these employees is reflected on account 20 and is debited as the work on the facilities is completed.

Are records kept correct? Is it possible to leave everything as it is, or is it better to reflect the wages of all employees on account 26 and close the entire amount at once, regardless of the performance of work on objects? Is proportional distribution necessary?

Let's figure it out.

What accounts reflect expenses in construction

Construction companies mainly account for costs in accounts 20 "Main production", 23 "Auxiliary production", 25 "General production costs" and 26 "General expenses". If necessary, use also account 28 "Defect in production".

Account 20 is used to account for the cost of construction and installation work (CMP). The debit reflects direct costs, as well as costs of ancillary production, indirect costs associated with the management and maintenance of the main production, and losses from defects.

Direct costs directly related to the performance of work are written off to account 20, including from the accounting account with employees for wages.

The costs of auxiliary production are written off to account 20 from the credit of account 23. Indirect costs associated with the management and maintenance of production are written off to account 20 from accounts 25 and 26. Losses from marriage are written off from the credit of account 28.

Account 20 should reflect the costs for each facility at which the company is working, from the moment they begin to their end.

Account 23 is intended to summarize information on the costs of industries that are auxiliary to the main production of the company (these are the costs of energy supply, transport services, the construction of temporary structures, etc.). The debit reflects direct costs directly related to the release of products, the performance of work and the provision of services. As well as indirect costs associated with the management and maintenance of auxiliary production, and losses from rejects.

On account 25, information is collected on the costs of maintaining the main and auxiliary industries, which cannot be directly attributed to any construction object. In particular, this account may reflect the cost of remuneration of workers employed in the maintenance of production.

Account 26 records information about expenses for the needs of the company's management, not directly related to the implementation of construction work. Including here may be reflected:

• administrative and administrative expenses;
• costs of maintaining general business personnel not related to production process;
• depreciation deductions and expenses for the repair of fixed assets for administrative and general economic purposes, etc.

General business expenses are reflected on account 26 in correspondence with the credit of accounting accounts production stocks, settlements with employees for wages, settlements with other persons, etc. The amounts recorded on account 26 are written off:

• to the debit of account 20, as well as account 23, provided that auxiliary production outsourced products, works and services;
• the debit of account 29 "Service industries and farms", if the service industries performed work and provided services on the side.

General business expenses can be distributed between construction projects or, as conditionally fixed costs, they can be immediately written off to the debit of account 90 "Sales" (sub-account "Cost of sales").

How to take into account the salary of specialists

Director's work, technical director, the accountant will be paid regardless of whether the company is currently carrying out any construction work or not. Therefore, the amount of payment is not related to the actual construction activity. Consequently, the calculation of salaries in construction for such personnel is reflected in account 26.

At the same time, the company has the right to write off these expenses directly to account 90. This follows from clause 9 of PBU 10/99 "Organization's expenses", approved by order No. 33n of May 6, 1999.

It remains to decide on the salaries of engineers, foremen, specialists of the production and technical department (VET) and similar categories of workers.

If their labor costs can be attributed to a specific object, then all accrued to such employees for reporting period wages must be included in the cost of this object.

However, most often the same engineer (foreman, etc.) simultaneously takes part in the construction of several objects. This means that the remuneration of his labor should be distributed among these objects.

Recall that the salary of workers directly related to the production of construction work can be attributed to specific or objects on the basis of work orders or orders, which indicate the amount of work time spent on each order, or the number of work performed with piecework payment.

To distribute between construction sites the amounts of remuneration of specialists that accumulate on account 25, a conditional base will be required.

There are no strict rules in the legislation regarding such a framework. The company has the right to choose it independently, securing its choice in the accounting for the purposes accounting... Several options can be proposed.

Option I. Salary is distributed among objects in proportion to the time spent on each of the objects under construction. This is the most accurate, but also the most time consuming method.

Example 1
LLC "SMU-14" is the general contractor and is simultaneously building 10 objects. At the same time, the company does not carry out construction work, they are carried out by subcontractors. The general contractor is only concerned with the organization of work and supervision over their implementation.

Engineer AS Kostin supervises two projects under construction. His salary is 50,000 rubles. To distribute labor costs between objects, he fills out a report on the work done and the time spent on its implementation every day. In March, Kostin worked 168 hours, of which 88 hours at the Alpha facility and 80 hours at the Beta facility.

At the end of the month, the accountant made the following entries:
DEBIT 25 CREDIT 70
- 50,000 rubles. - the salary was added to Kostin A.S .;

DEBIT 20 subaccount "Alpha" CREDIT 25
- 26,190.48 rubles. (RUB 50,000: 168 h x 88 h) - part of the salary was assigned to the "Alpha" facility (the amount of the specialist's salary was distributed by facility);

DEBIT 20 subaccount "Beta" CREDIT 25
- 23 809.52 rubles. (RUB 50,000: 168 h x 80 h) - part of the salary was assigned to the Beta facility (the specialist's salary was distributed by facility).

Option II. The salary is distributed among the facilities in proportion to the amount of construction and installation work performed at each of the facilities under construction during the reporting period.

Example 2
Let's take the conditions of the previous example as a basis, slightly changing them.

As a basis for the distribution of Kostin's labor costs between objects, the cost of the volume of work performed during the reporting period is used, reflected in the monthly forms No. KS-2 and No. KS-3.

In March, at the "Alpha" facility, work was performed for 1,235,000 rubles, and at the "Beta" facility - for 1,438,000 rubles. At the end of the month, the accountant of LLC "SMU-14" distributed Kostin's salary by facilities, making the appropriate entries in the accounting (the entries are the same as in example 1).

Object "Alpha" attributed 23 101.38 rubles. (50,000 x (1,235,000: (1,235,000 + 1,438,000))).

Object "Beta" - 26 898.62 rubles. (50,000 x (1,438,000: (1,235,000 + 1,438,000))).

Option III. The salary is distributed among the objects in proportion to the amounts of the remuneration of the construction workers directly working at the facility accrued for the reporting period.

Example 3
Let's use the conditions of example 1 again, changing the distribution base again. But we will proceed from the fact that the general contractor performs construction and installation work on its own. In March, workers at the "Alpha" facility received 717,000 rubles, and at the "Beta" facility - 624,000 rubles.

The distribution of wages is made as follows:
- the object "Alpha" attributed - 26 733.78 rubles. (50,000 x (717,000: (717,000 + 624,000)));
- for the object "Beta" - 23 266.22 rubles. (50,000 x (624,000: (717,000 + 624,000))).

The wiring is the same as in example 1.

It is impossible to attribute the wages of engineers, foremen, VET specialists and other similar categories of workers to conditionally fixed costs. The fact is that the costs collected on account 26 do not directly depend on the construction activities of the company and will exist even if the company does not conduct construction activities at all.

But the costs collected on account 25 do not arise in the absence of construction activity, since they directly depend on it. Simply put, there will be no construction - there will be nothing to be reflected in the general production costs. Therefore, the costs accumulated on account 25 cannot be written off at a time as total costs construction company, but should be distributed between construction sites.

The correct classification of costs will allow you to most accurately form the cost of the object.

A. Anischenko,
LLC "Auditing firm" Atoll-AF ""