How to get the right wages or salaries. How the salary differs from the salary. When it makes sense to use a piece-rate or time-based system

Surely everyone would like the salary to meet his needs, and the salary made it possible to provide his family with everything necessary. When determining the amount of wages, the employer takes into account production costs. The prevailing level of wages in the industry, and also expects to make a profit.

Therefore, the interests of the employer and the employee regarding the sphere of remuneration are in conflict. What is salary? How are accruals and payments made? Not every employee fully understands the meaning of such concepts. We propose to sort out these issues together.

Wages or wages

The concepts of "wages" and "wages" are completely equivalent. Both of these meanings are used in the Labor Code of the Russian Federation, without actually making any distinction between them. Guided only by the principle of euphony in certain expressions.

Initially, labor legislation differentiated concepts. Remuneration is a system of labor relations. And wages are material rewards. However, in the current edition of the Labor Code of the Russian Federation, this difference has been eliminated.

By definition, wages (wages) are material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of work, working conditions, including incentive payments, as well as guarantees and compensation to employees for work in difficult conditions. The concepts of "wages" and "wages" are closely related to the concept (minimum wage).

Payroll

Any accruals, be it salary, vacation pay, bonuses and other payments, are made on the basis of local regulations. Salary is calculated according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, work at night, overtime, piece rates, payment for forced downtime due to the fault of the employer, and the like.

Additional payment is a payment for unworked time, namely: additional breaks for nursing mothers, performing public duties, as well as benefits related to dismissal and disability.

The remuneration of each employee must be recorded in the orders of the employer.

Procedure and terms of remuneration

The employer notifies each of his employees about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received. Payment of wages is carried out either at the place of work, or by transfer money to the employee's bank card. Payment terms are set collectively or individually.

Payment for labor is made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, payment is made on the previous working day.

Labor payment form

There are several forms of remuneration: piecework and time-based.

Piecework - wages at which the payment is calculated from the number of units of the product produced in certain period, taking into account the quality of the product and the complexity of the working conditions.

The types of piecework wages include:

• direct piecework - remuneration that directly depends on the number of products produced, work performed, based on fixed prices, taking into account the qualifications of the employee;
• piece-bonus - provides for the accrual of bonuses for overfulfillment of production standards;
• piece-rate progressive - payment for manufactured products within the norms at established rates, and products exceeding the norm are paid at rates according to a progressive scale, but not higher than a double rate;
• lump-sum - provides for an assessment of the volume of various works with an indication of the specific period of their execution;
• indirect piecework - is used to improve labor productivity in servicing equipment and workplaces. Work is paid based on the product produced by the main worker.

Time-based is a form of payment in which the salary depends on the hours worked, taking into account the working conditions and qualifications of the employee.

With this form of payment, time-standardized tasks are set for the employee. There are simple time-based wages and time-bonus wages:

• simple time-based - payment for hours worked, regardless of the amount of work performed;
• time-based - bonus - payment for hours worked at a rate with bonuses for the quality of work performed.

For the material interest of employees in the implementation of plans, bonus systems are used. Remuneration (bonus) based on performance and other forms of material incentives.

Violation of the terms of payment of wages, remuneration of labor

In case of violation of the terms of payment of wages, the employer provides for liability. This is the way.

If the delay in wages is more than 15 days, the employee has the right to stop work. Until the debt is paid. But be sure to notify the employer. It is not allowed to stop work during martial law or a state of emergency, in military and paramilitary formations, civil servants, employees whose job function is related to ensuring the life of the population, as well as serving hazardous industries.

⚡ Wage ⚡ - This is the remuneration received by the employee for his work, or, in other words, the price of labor.

Types of wages

1. Nominal wages are the amount of money that the employee receives in the form of remuneration for work.
2. Real wages are the amount that can be purchased for nominal wages.

Factors affecting the size of real wages

1. The value of the nominal wage - the higher the nominal, the, as a rule, the higher the real wage. In reality, an increase in nominal wages can be offset by an increase in prices.
2. Number and rates of taxes - the more taxes and / or the higher their rates, the lower the real wages and vice versa.
3. The level of prices and goods for goods and services - the higher the tariffs, the lower the real wages and vice versa.

⚡ Forms of wages ⚡

1. Piecework wages - accrued to pieceworkers depending on piecework rates and piecework rates per unit of output or on the number of labor operations performed. It is used, for example, for workers on an assembly line.
2. Time wages - determined on the basis of tariff rates (salaries) and the fund of worked hours worked. The time-based form of remuneration is used to pay for the labor of engineers, office workers and other time workers.

Pay systems

1. Direct piecework wages \u003d piecework earnings + additional payments + allowances
2. Piecewise bonus salary \u003d piece-rate earnings + additional payments + allowances + bonus
3. Piece-rate progressive salary \u003d piece-rate earnings + additional payments + allowances + bonus + progressive additional payment for overfulfillment of production standards
4. Simple time wage \u003d wage rate + surcharges + allowances
5. Time-bonus wages \u003d wage rate + additional payments + allowances + bonuses
6. Collective salary - is accrued to a collective of workers (brigade) and then distributed among specific employees depending on the labor force participation rate (KTU).
7. Lump-sum wages - accrued for special performance important work in a short time. Wages under this system are significantly higher and are often used in construction.
8. Contract salary - set in labor contract concluded between the employee and the employer, includes various additional payments, allowances and bonuses.

Composition and structure of wages

Based on the definition of wages given in Article 129 Labor Code Russian Federation, we can distinguish the components of wages. The structure of wages is formed by:

1. the main (constant) part of wages;
2. compensation payments;
3. incentive payments.

The bulk of wages is established on the basis of the employer's remuneration system and should not be less than the established federal law minimum size wages (minimum wage). The main part of the salary is its constant component, it does not depend on the profit received, the volume of sales and other indicators. The main part of wages is calculated for the actual hours worked or actually performed work at tariff rates, official salaries.

When establishing the bulk of wages, the employer is guided by the following principles:

• the salary of each employee should depend on his qualifications, the complexity of the work performed, the quantity and quality of labor expended;
• any kind of discrimination is prohibited in the establishment and amendment of the conditions of remuneration;
• for work of equal value, the employer is obliged to provide employees with equal pay.

Compensation and incentive payments- this is a variable part of wages, which depends on the guarantees established by the state and the conditions of remuneration established for the given employer. Compensation and incentive payments are not related to payment for actually worked hours or actually performed work.

For this part of wages, the method of local regulation is more inherent, especially for incentive payments, when the legislation defines the basic rules for their establishment.

A number of compensation payments are established by law, their payment is the employer's responsibility:

• a) for the performance of work in special conditions (work on heavy work, work with harmful and (or) dangerous and other special working conditions, work on work in areas with special climatic conditions);
• b) for work in areas exposed to radioactive contamination;
• c) for the performance of work in conditions deviating from normal (performance of work of various qualifications, work when combining professions (positions), expanding service areas, increasing the volume of work or fulfilling the duties of a temporarily absent employee without being released from work specified in the employment contract, overtime work͵ work at night, on weekends and non-working holidays and performance of work in other conditions deviating from normal);

The specific amounts of compensation payments are determined collective agreement, agreements, local regulations, labor contract and are not lower than the established labor legislation and other regulatory legal actscontaining labor law norms.

At the same time, the Labor Code of the Russian Federation provides for increased wages for persons who work on a rotational basis, and to persons working in the Far North and equivalent areas.

Thus, the main purpose of compensation payments is to reimburse the additional labor costs of the employee, which are associated with the mode of work, working conditions, features labor activity and character certain types labor. They are charged in addition to official salaries and tariff rates.

Incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments) are a variable part of wages, which may depend on the profit received, on the individual contribution of the employee to the result economic activity etc.

Bonuses and other incentive payments, unlike most compensation payments, are not regulated at the legislative level, their payment is the employer's right. But it should be noted that if the bonus and other incentive payments are provided for by the remuneration system, then the employer has an obligation to pay them, and the employee, when he fulfills the indicators and bonus conditions, has the right to demand payment of these incentive payments.

Thus, incentive payments as part of wages can be characterized as cash payments for achieving certain results in labor.

The main purpose of using additional payment systems, incentive bonuses and bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic payment at tariff rates and salaries, as well as encouraging employees to improve their professional level, reducing staff turnover, attracting the necessary highly qualified specialists.

Incentive payments (surcharges or allowances) are established:

• for high qualifications;
• professional excellence;
• work experience in the organization;
• knowledge foreign languages and etc.

It is important to note that in order to stimulate the interest of employees in improving the quality of work in organizations, a bonus system is used. Payment of bonuses is an incentive for conscientious execution job responsibilities... Awards can be divided into two groups:

• a) Bonuses included in the wage system - the right to receive this bonus from the employee, and, accordingly, the obligation to pay it from the employer, arises subject to the achievement of specific indicators predetermined by the bonus system. Otherwise, the award will not be eligible.
• b) Bonuses not provided for by the remuneration system - these bonuses have the character of a one-time incentive at the unilateral discretion of the employer and are paid, as a rule, irregularly, in addition, they are not associated with specific achievements in work. IN in this case incentive bonuses are a right, not an obligation of the employer, in this regard, its conditions are determined by him independently and do not require a pre-formalized basis.

Bonus indicators should correspond to the types and tasks of production, reflect the relationship with the labor contribution of each employee and the team as a whole. The number of indicators and conditions of bonuses should not exceed two or three, otherwise the connection between the bonus system and the main tasks of production should be lost. The indicators should not contradict each other - the improvement of some should not contribute to the deterioration of others.

Indicators and conditions for bonuses to workers, their initial levels are determined in accordance with the planned indicators of the work of the site, workshop, taking into account the degree of influence of workers on their change.

Do I need to indicate the desired salary in the resume? Applicants always have concerns about this. Our expert Marina Khadina , head of career services at HeadHunter, will dispel all doubts.

Almost every applicant, publishing his resume, thinks in one of the following ways:

- If I write as much as I have, they won't offer me any more.

- If I write a lot, I will not be in demand.

- I write a little - and I will be inundated with calls with inexpensive offers, and some will underestimate me as a professional.

However, HeadHunter statistics show that if there are no salary expectations in the resume, then the number of invitations decreases. This is due to the fact that the employer tends to minimize the time spent on recruiting: first of all, he invites those whose resume provides comprehensive information - both about the professional level and about salary expectations. And only then begins to consider other candidates.

What should be done based on the above?

First, you must definitely decide for yourself which salary to indicate. Second, prepare carefully for your salary negotiations.

It is most convenient to indicate in the resume the income that was in the last job. it the best option both in terms of feedback and in terms of further negotiations with future employers.

At the interview, when asked what your salary expectations are, you can confidently answer:

“Not less than at the current location. In general, the ideal would be a reward 10% more than the current amount of income. "

Such a conversation seems to be the most logical and comfortable for both parties. There can be a minimum of objections here. To the question "Why exactly 10%?" you can answer that this is within the inflation rate for last year (6,9 – 8%).

If you know about yourself that you are a rare and expensive expert, demanded by other employers even without posting a resume, then you can safely indicate salary expectations higher than + 10% to current income, but no more than 30%.

A situation may arise in which you want to get a raise of more than 30%, arguing something like: "My cousin of a classmate of your second cousin was offered a salary twice as much as there is."

This is not worth doing. Most likely, someone has misled you, or this is an exception to the rule. Therefore, it is risky to focus on such options.

Also keep in mind that if you need a job urgently and, in principle, you are satisfied with the salary slightly lower, you need to indicate the very minimum bar. If your resume has few invitations, then perhaps you should change the number in the "Salary expectations" field to a slightly lower one.

If you're still pondering whether or not to list wages, think about this: an applicant who indicates a salary has a better chance of finding "his" employer ... First, the salary can be one of the search parameters for the employer himself when he is looking for suitable candidates. Secondly, it is much faster to agree on the working conditions when the cards are open, preferably on both sides.

You can draw attention to your resume not only by indicating “convenient” or beneficial for the employer desired salary... Use the Bright Resume service to make your resume stand out from the crowd.

The right career decisions for you!

Wage, abbreviated salary - remuneration, calculated, as a rule, in monetary terms, which, according to the employment contract, the owner or his authorized body pays the employee for the work performed by him. The size of the salary depends on the complexity and conditions of the work performed, the professional and business qualities of the employee, the results of his work and the economic activity of the enterprise.

According to the concept of V. Petty, D. Ricardo, the salary is the monetary expression of the "minimum means of subsistence." According to Smith, wages include the cost of a person's subsistence so that he can "work." A. Marshal in the "vital means" already includes the means "to work" and "to live." V. Petty in the 17th century believed that wages are the price of labor.

K. Marx developed the theory of wages as a monetary expression of the value and price of labor power, that is, the worker does not sell labor, but labor force (ability to work). At the beginning of the 19th century, the theory of wages based on the theory of "three factors" by J. B. Sey was widespread.

Tugan-Baranovsky considered wages as the share of the working class in the social product, which depends on the productivity of social labor and the social strength of the working class. E. Boehm-Bawerk drew attention to the possibility of entrepreneurs' concessions in terms of increasing wages under the threat of strikes organized by trade unions, but noted the subsequent capital outflow from industries with increased salary, replacement of living labor by machine labor, which ultimately will inevitably lead to lower wages. The need for direct intervention in the regulation of the size and dynamics of wages was justified by J.M. Keynes. To avoid social upheaval, he suggested that instead of lowering wages by revising collective agreements, a gradual or automatic reduction in real wages as a result of rising prices should be used. Keynes substantiated the need for a policy of strict monetary wages. His ideas were developed in the works of E. Hansen, L. Klein, D. Robinson, etc., who proposed various methods of regulating wages and incomes of the population, based on the recognition of the active role of the state in distribution processes.

In modern economic theory, labor is unambiguously considered a factor of production, and wages - the cost of using the worker's labor. The well-known American economists P. Samuelson and V. Nordhaus are supporters of this concept.

From the point of view of distribution relations, wages are the monetary expression of a part of the required product, which goes into individual consumption by the employees of the company in accordance with the quantity and quality of labor expended by them in production.

Organizations and firms pay wages in cash, this is due to the presence of commodity-money relations and the market. In a civilized economy, wages cannot be paid in kind. Cash wages are the most flexible means of accounting for labor costs and results. Regulation of wages is carried out by the firm and the state. First of all, the measure of labor is established. It reflects the amount of labor (the amount of muscle and nervous energy expended), the intensity of labor and the quality of labor (the degree of complexity and significance of the work). As a result, production rates, time rates, service rates for certain jobs appear. Enterprises and the state produce labor rationing. The fulfilled norm is, first of all, the amount of labor of a certain quality that the worker has given to the firm or the state for a certain time. For this he receives a monetary reward in the form of wages.

The state and the enterprise establish the following principles for the differentiation of workers' wages:

• the amount of wages depends on the complexity of work, professional skills and qualifications of the employee;
• the amount of wages depends on the working conditions, on its severity, health hazard. Labor in heavy and harmful conditions paid higher;
• the amount of wages depends on the results of the production activities of the company as a whole. There are two main forms of wages: time-based and piecework... Employees are paid hourly wages based on qualifications and hours actually worked. It is used to pay those workers:
  1) the production of which should be clearly normalized,
  2) in whose work the main thing is not an increase in labor productivity, but an increase product quality,
  3) the development of which mainly depends not on their individual labor efforts, but is determined by the technological process.

The functions of the employee are reduced only to adjustment, monitoring and control over the operation of the equipment. With the time-based form, the value of wages is calculated as the product of the hourly rate and the amount of labor. Hourly payment provides for a simple time-based system, which determines the payment for the actually worked time and the time-bonus, which takes into account other aspects: fulfillment of the norm, growth in labor productivity, quality of work and products, saving resources. Piecework wages are used in jobs where labor lends itself to accurate and complete accounting, where production rates are widely used. The amount of wages in it is calculated as the product of the price per unit of the product and the number of products.

The following systems of piecework wages are distinguished:

• direct piecework wages... It provides for a directly proportional relationship between an increase in output and an increase in wages;
• piece-rate progressive wages... Its essence lies in the fact that manufactured products in the amount of the production rate are paid at basic rates, and products in excess of the rate - at higher and growing rates;
• piece-rate regressive wages... With it, each percentage increase in output above the norm corresponds to an increase in earnings of less than one percent. It makes it unprofitable to overfulfill the production rate.
• piece-bonus wages... Under this system, manufactured products in the amount of the production rate are paid at basic prices, and a premium is provided for products manufactured in excess of the norm, for compliance with technological discipline, for trouble-free work;
• lump-sum wages... In this case, wages are set not for each product or operation, but for the entire volume of work at lump-sum rates;
• collective piecework wages... At the same time, the worker's wages depend on the development of the brigade, line, change. Collective earnings are distributed among the members of the brigade in accordance with the categories assigned to them, coefficients and hours worked.

The last decades have been characterized by an ever wider use of time wages and a corresponding reduction in piece rates as a result of the growth of mechanization and automation of production. In the UK, USA, Germany and France, 60-70% of industrial workers are paid hourly wages.

Distinguish between nominal and real wages.

Nominal wages represents the amount of money a worker receives for work performed. Its value is influenced by various factors: the level of qualifications, different conditions and efficiency of labor, and the quantity and quality of labor. At first glance, an increase in the average monthly wage indicates a certain improvement in the well-being of the population. But real wages are an accurate indicator here.

Real wages is the sum of material and spiritual goods and services that can be purchased for a nominal salary. Real wages depend on a number of factors:
a) the level of nominal wages
c) prices for goods and services consumed by the population;
c) the amount of taxes paid by different segments of the population to the budget.

Unjustified non-payment of wages, scholarships, pensions or other statutory payments to citizens for more than one month, committed intentionally by the head of an enterprise, institution or organization, regardless of the form of ownership, or by a citizen - subject business activities foresees criminal liability... At the same time, a person is released from criminal liability if, prior to bringing to criminal liability, he has paid wages, scholarships, pensions or other payments to citizens established by law.

Legislatively, there is no division of salaries by color - white, gray or black. But in practice, many private enterprises use just such methods of calculating with employees.

Official salary (also called white) is a salary that passes completely according to all internal documents of the enterprise and from the amount of which taxes are deducted. It is with the aim of saving money (in the form of tax evasion) that managers offer employees to receive part of the money unofficially.

There are also cases when the official salary cannot be paid to an employee on time. Then she becomes

The official salary is classified by types, forms and systems, each of which needs to be considered in more detail.

Main and additional, real and nominal

The following main types of wages are distinguished:

Main - the amount that an employee is paid for the quantity and quality of the work done. It depends on the implementation job responsibilities, norms of time or production. For workers, these are tariff rates, piece rates, for employees - official salaries... It also includes additional payments for overtime work, at night, for downtime, if it happened through no fault of the worker.

– payments for the time that the employee did not work out (severance pay, payment next vacation, for a break from work with nursing mothers). This includes bonuses for achievement at work or for work under special conditions.

– the actual amount of funds, which is accrued and paid to the employee for a certain period. This indicator does not reflect the real standard of living, since it does not take into account the purchasing power of wages, price levels and inflation.

Much more important is real wages - that is, those benefits (goods or services) that an employee can buy for a nominal wage.

Separately, it is worth highlighting such a concept as the minimum wage. This is the amount of payment established and fixed by law for the ordinary work of an unskilled worker, for the amount of work he has completed (for an hour or a month). The employer is not entitled to pay wages below this amount.

What are the components of the salary? The video below provides the answer.

Piecework and time-based

The form of remuneration establishes by what indicators labor is paid - according to the results of activities, according to the time or according to specifically manufactured products. Depending on which economic performance measure labor costs, distinguish two main forms of wages:

Time-based - pay depends on hours worked and qualifications worker. It does not take into account the increase or decrease in the amount of work performed and therefore is not always effective for the enterprise.

Piecework salary - depends on the quantity of goods produced or services rendered. It is advisable to use this form of payment if the work performed can be quantified, and for each employee separately. For example, the number of products produced or services rendered, including per worker.

Piece wages are advantageous for both the employees and the enterprise. In the first case, the employee has the opportunity to increase his own earnings by increasing the intensity of labor. In the second case, such payment is a kind of motivation for staff to work faster and produce more products. But this can negatively affect its quality, which is unprofitable for the enterprise.

Each of these forms is divided into its subspecies (or systems).

Time based systems

It is classified as follows:

1. Simple time-based - pay is based on the number of hours worked (salary \u003d wage rate multiplied by the number of hours).
2. The time-bonus system differs from a simple additional payment in the form of a bonus - for the saved raw materials, the overfulfilled plan, the improvement of the product quality. It is used to improve certain performance indicators (for example, reducing the accident rate of work).

is of the following types:

Direct piecework - payment for work depends from individual development worker. This system is convenient if it is possible to organize labor accounting separately for each employee. Also, its use is effective if the organization has an unlimited supply of increasing the volume of production. Wages are calculated as the product of actual output and wages per unit of output.

Piece-Progressive - Sum direct piecework salary with additional payment for overfulfillment of the norm. Such a system can be used, for example, in a new enterprise when a rapid increase in production is required.

Piece-bonus - an increase to the size of the basic salary of payments both for overfulfilling the norm and for improving the quality of products (absence of marriage, production waste, etc.). This stimulates the employee not only to work to increase, but also improves the quality of work.

Chord - in advance the agreed amount for the performance of a certain work, at a specified time. The group of employees determines its own size and distributes responsibilities. Such a system is used in construction, when developing a project, that is, where the end result is a volume of work completed on time.

Collective piecework systems - remuneration for the entire team of workers. Distribution to each employee is carried out using the labor force participation rate. They are used when it is difficult to ration the rate of an individual employee.

Also, varieties of this system are the establishment of various kinds of percentages from sales (goods or services), piece rates from money turnover (in the field retail sales), salary payments depending on the quality of the services provided (for example, a reduction in the rate if there are complaints from customers).

Unofficial

In addition to the official, white salary, in many private enterprises there are types of payment of wages unofficially, or, as the people say, in an envelope.

If only part of the amount is paid in an envelope, and the other part is officially paid with taxes, then such a salary is called gray. If the employee is not employed at all at the enterprise and receives all the money unofficially, then this. Using such methods of payment with employees violates the law, but they are very common, since they are beneficial to both parties.

The employer retains a substantial amount, which he would have deducted in the form of tax, and the employee receives a higher salary than that which is officially prescribed in his employment contract. In addition, the employee is also charged a lower amount for income tax and, in some cases, child support.

Most often paid in small and medium businesses. Areas in which unofficial salaries are common:

• trade - wholesale and retail;
• construction;
• manufacturing industries.

The gray salary is used not only in the case of tax savings. There may be a situation when, to complete a project or a certain type of work, a specialist is needed whose position is not in staffing table... In this case, the employer can accept this specialist for another position, officially pay him the minimum salary and pay for the work performed by hand.

In the case of a man may be registered as unemployed, receive benefits, and at the same time work unofficially.

They do not conclude an employment contract with such an employee, no taxes are paid at all from his salary, and double-entry bookkeeping is conducted to make such payments.

This method is convenient in those types of business where there is a high turnover of cash - it is they who are allowed to pay black salaries. It can be transportation, sales of goods, real estate.

Black and gray salaries are mainly beneficial only to employers, because they save significant money on taxes, can pay vacation and sick leave at their discretion, and in case of a conflict with a subordinate, they can completely deprive him of his salary.

Criminal liability is provided for tax evasion, but it is often difficult to prove the fact of payment in an envelope, and the workers themselves often agree on this method of calculation. But in order to sleep well and not worry about being exposed, it is better not to use such methods of paying salaries and conduct business honestly.

Each enterprise can choose its own, the most suitable form of remuneration for it, if it does not contradict the law. When choosing, you need to take into account, first of all, the specifics of the activity. The most effective for the enterprise will be a variety of piecework forms of payment, since they help to establish the relationship between payment and a specific work result and in accordance with this to calculate wages.