Basic systems of remuneration. The concept and system of remuneration. Pay structure

forms and systems of remuneration - ways of using labor standards and the tariff system for calculating wages, taking into account the characteristics of their work.

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

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

Distinguish between nominal and real wages .

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

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

Forms and systems of remuneration:

Distinguish tariff and free wage systems.

Tariff wage system - a set of standards that make it possible to regulate and differentiate the salary of workers and employees, depending on the qualifications, nature and conditions of work, types of production, the sector of the national economy and regions.

The wage tariff system consists of:

Unified tariff-qualified directory of jobs and professions of workers (ETKS).

Tariff grids.

First class bets.

Tariff and qualification reference books are collections of tariff and qualification characteristics of professions and are used to determine the qualifications of workers (establish a certain category for them) and tariffication of work (assign them to the corresponding category of the wage scale).

Tariff and qualification the characteristics included in the ETKS are divided into three sections. In the first, a description of the work that a worker of a given qualification must perform, in the second, it is established what a worker must know in order to successfully perform a job of a given qualification, in the third, the most typical jobs for each profession and category are given.

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

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

Tst.n-th \u003d Tst.1st × Ktar. nth

Some enterprises began to use tariff-free wage systems, i.e. coefficients are set showing the ratio of the i-ro employee's pay and the minimum wage.

Generally tariff-free system resembles the usual system of remuneration, only when it is applied instead of the category according to ETKS, factory coefficients are used, and the account of specific achievements (omissions is made using a previously developed point system).

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

Tariff-free wage system does not cancel the rationing of labor at the enterprise. The rates are used in calculating internal prices, on the basis of which the gross income of teams, sections, workshops and, ultimately, their wage fund is calculated.

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

There are two main forms of remuneration:

piecework; time-based.

In turn, piecework is subdivided into:

simple piecework;

piece-rate bonus;

indirect piecework;

one-off;

piece-rate progressive;

brigade system.

Timephase is divided into:

simple time-based; time-premium.

Piecework wages - This is the remuneration for the amount of products (works, services) produced.

With a piece-rate form of remuneration, the wages of a pieceworker are determined by the formula

ЗП \u003d Р sd i × VP n.v. ,

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

VP n.v. - the volume of products manufactured (product output) in kind.

The rate can be determined as follows :

where ST hour J - hourly tariff rate of the J -th category;

T cm is the duration of the shift;

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

Most often, the enterprise uses not a simple piece-rate wage, but a piece-bonus one.

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

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

To p.n. - percentage of overfulfillment of norms.

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

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

Bonus indicators.

Bonus conditions.

Sources of bonuses.

Bonus amount.

The circle of the awarded.

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

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

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

Prize size should be directly proportional to the degree of employee's labor participation in achieving the encouraged indicator. The amount of premiums for each indicator separately should not differ sharply from each other, so as not to stimulate the improvement of some indicators at the expense of the deterioration of others. The amount of bonuses paid under a particular system should be less than the savings that result from the worker's labor. The limits for bonuses are set in the Model Bonus Regulations. Usually the amount of the bonus is set as a percentage of piecework earnings or the wage rate. Sometimes the premium can be set as a lump sum. It is possible to differentiate the amount of the bonus using the bonus scale, which provides for the levels of achievement of planned indicators and the corresponding difference in premiums.

Are applied both single-stage and multi-stage scales. In a one-stage school, a percentage of the bonus is set for the fulfillment and overfulfillment of the bonus indicator, which sufficiently stimulates the fulfillment of the established task, but does not interest the worker financially in increasing it. Therefore, single-stage scales are acceptable in cases where it is not required to stimulate the growth of indicators in excess of the established targets or it is impossible to determine the degree of their overfulfillment.

Multistage scales allow you to differentiate the amount of the bonus depending on the level of performance indicators or the conditions of the bonus. In turn, multistage scales can be classified according to the nature of the functional relationship between the size of premiums and the degree of improvement in planned indicators. Such dependencies can be proportional, regressive (the greatest increase is provided at the first stages of improving the bonus indicator), progressive (% of bonuses per unit of improvement in the indicator fully increases), mixed.

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

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

by making indirect piece rates for the release of the serviced team.

The rate under this wage system is determined by the formula

where ST is hour. - hourly wage rate of the auxiliary worker;

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

ZP c.s. \u003d P c.c. * VP n.v.

Lump-sum wage system - This is a kind of piece-rate wages, the essence of which is that the rate is set for the entire volume of work to be performed with an indication of the deadline for their completion.

It is most advisable to use lump-sum wages at a payment order in the following cases:

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

under extraordinary circumstances (fire, collapse, failure of the main technological line for a serious reason), which will lead to a stop of production;

in case of an urgent production need to perform certain work or the introduction of new equipment at the enterprise.

Piece-by-piece progressive payment labor involves an increase in prices at a certain percentage of overfulfillment of norms.

Brigade piecework (collective) system of remuneration.

The development of collective piecework wages for the final results of labor is based on changes that occur in technology, technology, and organization of production. As practice has shown, collective piece-rate pay for the final results of labor is very effective under certain organizational and technical conditions of production:

The advantages of a collective wage system are that they help to achieve interconnection in the work of individual links and team members, there is no need for narrow specialization to perform only one operation, it creates the possibility of combining professions and tightening the working day, reducing the loss of working time, improving the use of equipment , growth of labor productivity, increase in the volume of products.

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

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

Collective piecework system it is used in cases where the collective labor of several workers is required to perform a certain work and it is impossible to separately record the individual production of each of them.

1. The total piecework earnings of the brigade is determined

2. The total tariff salary of the brigade is determined

3. The ratio of piecework earnings is determined

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

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

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

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

K is the percentage of bonus payments.

The feasibility of using a piece-rate or time-based wage system depends on many factors that developed at the time of the decision.

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

the enterprise has production and conveyor lines with a strictly defined rhythm;

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

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

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

the quality of labor is more important than its quantity;

the work is dangerous;

work is heterogeneous in nature and irregular in load;

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

an increase in product output can lead to defects or a decrease in product quality.

The piece-rate system of remuneration at an enterprise is most expedient to apply in the following cases:

there is a possibility of accurate accounting of the volume of work performed;

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

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

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

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

Piecework wages are not recommended use in the event that the quality of products deteriorates, technological modes are violated, equipment maintenance deteriorates, safety requirements are violated, raw materials and materials are overused.

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

The resolution of contradictions in the interests of owners and managers, on the one hand, and hired workers, on the other, takes place by concluding collective agreements. They determine the size and conditions of incentive payments and allowances for deviations from normal working conditions, for work at night and overtime.

Salary (employee remuneration) - remuneration or monetary compensation for work, depending on the qualifications of the employee, complexity, quantity, quality and working conditions. We can say that salary is a systematic remuneration of an employee for work performed under an employment contract established by an agreement of the parties.

Salary and labor legislation

From the point of view of labor legislation, salary, or wages, is the remuneration of an employee for work performed. According to article 129 of the Labor Code of the Russian Federation, the level of wages is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work that he performs. It is customary to include payments of a compensatory and incentive nature to wages. Labor legislation also provides for the payment of wages for unworked time.

Pay structure

In practice, wages at the enterprise have the following structure:

1. Basic salary is the payment of wages for actually performed work.

2. Bonuses are incentive payments. Bonuses can be made on the following grounds:

based on the results of work for the month;

based on the results of the year;

for the introduction of new equipment and technology;

for saving material resources;

for the high-quality performance of work and assignments of the administration;

for certain types of work;

for qualifications, professional excellence.

3. Compensation. These are payments:

for work at night;

for work in the second and third shifts;

for overtime work;

for work on holidays and weekends;

for performing work in conditions deviating from normal working conditions;

for combining professions;

for high labor productivity;

for the period of mastering new production (products), etc.

4. Guarantees are payments for actually unworked, non-attendance time:

length of service;

payment for study leave;

downtime payment through no fault of the employee;

payment for the time of forced absence;

payment for the period of training of employees aimed at or training in a second profession;

regional allowances;

special allowances, etc.

Principles of wages

The principles of wages are based on the following provisions:

Ensuring equal pay for equal work.

The presence of several levels of remuneration for groups of workers.

Increase in real wages.

Outstripping growth in labor productivity over the growth rate of wages.

Payment depending on the quantity and quality of labor.

Material interest of employees in the results of their labor and the activities of the enterprise.

Availability of guarantees. Each enterprise establishes a minimum wage for an employee.

Procedure for payment of wages

The payment of salaries to personnel must be made taking into account the requirements of Article 136 of the Labor Code of the Russian Federation, namely: at least every half a month, exactly on the day established by the Labor Regulations or the employment contract, and also no later than 15 calendar days from the end of the period for which it was charged ... Thus, wages are paid to employees at least twice a month.

Forms of wages

Nominal wages are the amount of money received over a certain period of time. The nominal wage plaza does not reflect the price level, therefore, its increase does not mean a real increase in the standard of living.

Real wages are the amount of goods and services that can be purchased with a nominal wage.

Types and methods of calculating wages to employees

There are the following systems for remuneration of employees:

piecework;

time-based.

Under the piece-rate system of remuneration, the employee's salary depends on the number of products manufactured by this employee (services rendered or work performed).

When to apply piecework or time wages

The time-based wage system is usually applied to professionals whose job responsibilities are diverse and difficult to quantify (for example, when it comes to accounting professionals, legal staff, human resources workers, etc.).

If the indicator of the quality of the work performed or the service provided is more important than the quantitative indicator, then a time-based wage scheme should be used.

As for the piece-rate system of remuneration, the priority area of \u200b\u200bits application is the production of products. That is, if it is necessary to increase production efficiency while it is possible to measure the quantitative result of the work done, then a piece-rate system of remuneration should be introduced. At the same time, the applicable procedure for calculating and paying salaries for personnel should be spelled out in the collective and labor agreement, as well as in the local regulations of the organization.

Minimal salary

Salary: details for an accountant

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The system of remuneration is a method of calculating the amount of remuneration that is paid to employees, in accordance with the labor costs they have made or according to the results of labor. State tariff rates and salaries can be used by an enterprise as guidelines for determining the size of wages depending on the profession, qualifications, and the complexity of working conditions.

Organizations can establish the following remuneration systems for their employees:

1) time or wage (paid for the time that the employee actually worked);

2) simple;

3) time-bonus;

4) piecework (paid for the amount of products that the employee made):

a) simple;

b) piece-rate bonus;

c) piece-rate progressive;

d) indirect piecework;

e) lump-sum;

f) tariff-free;

g) a floating salary system (labor is paid based on the amount of money that the organization can use to pay wages);

h) a system of payments on a commission basis (the amount of wages is set as a percentage of the revenue received by the organization).

A commercial organization independently establishes a remuneration system.

The established remuneration systems are fixed in the collective agreement, the Regulation on remuneration or employment contracts with specific employees.

The regulation on remuneration is approved by order of the head of the organization and is agreed with the relevant trade union.

The tariff system of remuneration includes: tariff rates (salaries), tariff scale, tariff coefficients.

The complexity of the work performed is determined on the basis of their tariffication.

The tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification reference book of work and professions of workers, a unified qualification reference book of the positions of managers, specialists and employees. The specified reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

In cases where the indicator of the qualifications of the employee himself is the category, payment is made according to the category of work performed. Depending on the conditions for performing work, the amount of wages changes taking into account the group of working conditions. It is customary to distinguish between the following working conditions:

a) normal;

b) heavy and harmful;

c) especially heavy and especially harmful.

For work with special working conditions (in accordance with the list of works with these working conditions, approved in accordance with the established procedure), additional payments are provided in the amount of:

1) with difficult and harmful working conditions - up to 12% of the rate (salary);

2) with especially difficult and especially harmful working conditions - up to 24% of the rate (salary).

The specific amount of additional payments to employees is determined by the institution based on the results of workplace certification, depending on the duration of their work in adverse working conditions.

Additional payments for work with harmful and especially harmful working conditions may be higher. The amount of the surcharge may vary depending on the natural and climatic conditions. Compensation to employees for additional costs, increased costs due to living in certain areas, is carried out through the district coefficient. The intensity of labor and its nature are an independent basis for the differentiation of pay through the tariff system.

Labor rationing is closely related to wages.

The labor standard implies a set of production standards, time, service, number, established by the enterprise for its employees in accordance with the achieved level of technology, technology, organization of production and labor. Labor standards can be revised as the improvement or introduction of new equipment, technology and organizational or other measures to ensure the growth of labor productivity, as well as in the case of using physically and morally obsolete equipment.

The production rate is the quantity of products of a specified quality that an employee (group of employees) of a certain qualification must produce per unit of time in given organizational and technical conditions. These standards are developed for work on the release of products, which are recorded in quantitative terms, and work is performed during the entire shift with a constant number of performers.

Achievement of a high level of production (provision of services) by individual workers through the use of new methods of labor and improvement of workplaces on their initiative is not a basis for revising previously established labor standards.

The standard of time is the amount of working time (in hours, minutes) that must be spent by an employee (group of employees) of a certain qualification for the production of a unit of output (operations, complex of operations) under certain organizational and technical conditions. Time rates are the reciprocal of the production rate. Working hours - the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with laws and other regulatory legal acts, refer to working hours. Normal working hours cannot exceed 40 hours per week. The employer is obliged to keep records of the time actually worked by each employee.

The service standard is the number of objects that an employee (group of employees) must service per unit of time (per hour, working day, work shift, working month) in the given organizational and technical conditions. These norms are intended for the regulation of labor of workers engaged in the maintenance of equipment, production areas, as well as in hardware and automated processes.

The headcount rate is defined as the number of employees of the corresponding professional and qualification structure required to perform a certain amount of work or production (management) function. This rate is used to determine labor costs by profession, specialty, group and type of work.

The number of employees is an indicator that characterizes the number of employees at the relevant enterprise at a certain date. Distinguish:

1) the payroll number of employees (the number of employees hired for permanent, seasonal and temporary work);

2) the apparent number of employees (the number of employees who showed up for work);

3) the number of actual employees, which includes all persons who have come to work, if they actually started it.

If the established norms are not met without good reason, disciplinary measures or other measures should be taken against the employee.

The tariff system is the most important element of the organization of wages. It is a set of various regulatory materials, with the help of which the level of wages of employees of the enterprise is established, depending on their qualifications, the complexity of work, working conditions, the geographical location of the enterprise, and industry characteristics. The main elements of the tariff system: tariff scales, tariff rates, tariff and qualification directories, tariff directories of employee positions, official salaries, allowances and surcharges to tariff rates, regional coefficients. The tariff system for organizing wages involves the use of piecework forms of remuneration (with all its varieties), time-based and salary systems.

Tariff and qualification reference books consist of detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor. The qualifications required to perform a particular job are determined by the rank. The discharge level depends on the degree of complexity of the job.

The tariff scale consists of tables with hourly or daily tariff rates, starting from the 1st category. Wage scales are compiled separately for the payment of piecework and time workers.

The tariff rate is the amount of remuneration for work of a certain complexity, which is produced per unit of time (hour, day, month). The tariff rate is expressed in monetary terms, its size increases depending on the complexity of the work performed.

The tariff coefficient, through which the ratio of the size of tariff rates is determined, depending on the category of work performed, is indicated in the tariff scale for each category. In the first category, the tariff coefficient is equal to one, then the coefficient increases and, by the last category provided by the tariff scale, reaches its maximum value. The ratio of the minimum and maximum values \u200b\u200bof the tariff coefficient is the range of the tariff scale.

An example for us is the Unified Wage Scale (UTS) for wages of workers, consisting of 18 categories, of which the first eight are used to pay workers. The tariff setting established by the employer for the 9th and 10th categories of the UTS can only be obtained by a highly qualified worker who performs important work. To determine the category for which certain types of work will be paid, the employer must make their tariffication, that is, assign the types of work to the corresponding categories, depending on the complexity of the work.

Commercial organizations have the right to independently create a list of workers' professions with an indication of their salary. This list is drawn up as an appendix to the collective agreement and, approving it, you can refer to the All-Russian Classifier, which displays the professions of workers, positions of employees and wage grades. With the help of the regulation of wages based on the tariff system, it is possible not only to correlate the complexity of work and the conditions for its performance, but also to take into account the individual results of each employee, for example, such as professional skills, knowledge of the language, length of continuous work experience, attitude to work and much more.

Based on the salary scheme, or according to the staffing table, the remuneration of managers, specialists and employees is made. Also, for these categories of workers, the organization can establish other types of remuneration (as a percentage of revenue, in shares of profit, according to the number of products produced, and others).

The terms of remuneration of the individual and collegial executive body of joint-stock companies (director, general director, board members, etc.) are determined by the Board of Directors or the meeting of shareholders.

In documents such as contracts, agreements or orders for the organization, the ranks assigned to the workers are indicated, as well as the specific official salaries established for the employees. These documents, along with documents on the actual use of working time (time sheet, piecework orders, etc.) give the accountant the basis for calculating the employee's wages.

The tariff system of remuneration can be applied in a time-based and piece-rate form.

Time-based wages are paid for the time worked based on the wage rate.

In the case of piecework wages, the basis for calculating wages is the amount of work performed and the price per unit of output.

Each form of remuneration has its own characteristics.

Under a time-based wage system, employees are paid for the time they actually worked.

In this case, the work of employees can be paid:

1) at hourly tariff rates;

2) at daily tariff rates;

3) based on the established salary.

The sizes of hourly (daily) wages and salaries for various employees of the organization are established in the Regulations on remuneration and are indicated in the staffing table. The staffing table is drawn up and approved by order of the head of the organization.

The earnings of an employee who is paid on the basis of an hourly or daily wage rate depends on the number of working hours or days worked in the accounting period. If a monthly wage rate is applied for wages, the earnings of an employee who has fully worked all working days according to the schedule in a given month will not change by months, depending on the different number of working days in a calendar month. The issue of the application of a specific type of tariff rates for the remuneration of an employee (group of employees) is decided by the employer in agreement with the representative body of the employee.

To determine the amount of time that employees of the organization actually worked, it is necessary to keep a timesheet.

The report card indicates the hours and days actually worked, the reasons for not showing up for work are indicated, etc.

With time-based wages, a simple time-based and time-based bonus forms of payment are distinguished.

In a simple time-based wage system, the organization pays employees for the hours actually worked. If an employee has an hourly rate, then wages are charged for the number of hours that he actually worked in a particular month.

An employee may be given a monthly salary. If all days in a month are worked out by an employee in full, the amount of his salary does not depend on the number of working hours or days in a particular month. Salary is charged in full.

With time-bonus wages, bonuses may be accrued along with wages. Bonuses can be set both in fixed amounts and as a percentage of salary.

Wages for time-based wages are calculated in the same way as for simple time-based wages.

The amount of the bonus is added to the employee's salary and is paid along with the salary.

It is possible to use the piece-rate form of remuneration if the accountant has the opportunity to fix quantitative indicators of labor results and normalize it by establishing production rates, time standards and a standardized production task.

In the case of a piece-rate form of remuneration, the employee's salary is calculated on the basis of the previously established amount of salary for each unit of quality work performed, service rendered or manufactured products and the volume of work performed. In this case, the main documents are piece rates and a piecework order.

Piece rate is the ratio of the hourly (daily) tariff rate corresponding to the category of work performed to the hourly (daily) rate of output. The piece rate can also be determined by multiplying the hourly or daily wage rate corresponding to the category of work performed by the established rate of time in hours or days.

Payment is made on the basis of collective piece rates, subject to the use of collective piece rates. To determine them, the necessary information will be the tariff rate of each member of the team (by state or by service standards) and the general production rate (production rate). The complex piece rate is the quotient of dividing the total amount of tariff rates of all team members by the rate of production at a given facility or by the rate of production by a site.

The recalculation of piece rates leads to a modification of labor standards or tariff rates. The work order indicates the production rate and the actual work performed. Piecework system of remuneration can be of the following types:

1) simple;

2) piece-rate bonus;

3) piece-rate progressive;

4) indirect piecework;

5) one-piece.

With a simple piece-rate payment, wages are calculated based on the piece-rate established in the organization and the amount of products (works, services) that the employee has made.

Production rates are determined by the administration of the organization. The size of the hourly (daily) rate is set in the Regulations on remuneration and staffing.

In the case of piece-rate bonuses, the employee receives bonuses in addition to the salary. Bonuses can be established both in fixed amounts and as a percentage of wages at piece rates.

Wages for piece-rate bonuses are calculated in the same way as for a simple piece-rate system of remuneration. The bonus amount is added to the employee's salary and is paid along with the salary.

With piece-rate progressive wages, piece rates depend on the amount of products produced for a particular period of time (for example, a month). The more the worker made the product, the higher the piece rate.

An indirect piece-rate system of remuneration is used, as a rule, for remuneration of workers in service and auxiliary industries. Under such a system, the amount of wages of workers in service industries depends on the earnings of workers in the main production, who are paid according to the piece-rate system.

With an indirect piece-rate system of remuneration, the wages of workers in service industries are set as a percentage of the total wages of workers in the production they serve.

In the event that the amount of wages is determined not for a separate production operation, but for a set of works (piecework assignment), piecework wages are applied. The lump-sum wage system is applied when remunerating a team of workers. With this system, a team of several people is given a task that must be completed within a certain time frame. For the completion of the task, the brigade is paid a monetary reward. The amount of remuneration is divided between the workers of the brigade based on how much time each member of the brigade has worked.

The prices for each task are determined by the administration of the organization in agreement with the workers of the brigade.

The tariff-free wage system is determined through the size of the wages of each employee, depending on the final result of the work of the entire team, which includes the employee.

This system can be used in organizations where it is possible to take into account the labor contribution of each employee to the final result of the organization.

Each employee is assigned a participation rate. The coefficient should correspond to the employee's contribution to the final result of the organization's activities.

The wage fund is determined monthly based on the results of the work of the entire labor collective. The size of the coefficients is set at the general meeting of employees and approved in the Regulations on remuneration or in the order of the head of the organization.

The qualification coefficient reflects the qualifications of the employee and the amount of labor contribution to the overall performance. This coefficient is adjusted on the basis of data on the employee's previous activities and the general qualification characteristics of the employee's specialty. With the same attitude to labor, this coefficient will be higher for a bricklayer than for an auxiliary worker. The qualification factor is relatively constant.

The coefficient of labor participation (KTU) determines the contribution of each member of the team to the results of the work of this team. This coefficient is charged to the employee based on the results of work for a certain period, for example, a month. In the next month, the KTU of the employee is determined by the results of the work in this month, etc.

The procedure for establishing and applying KTU is carried out by the team of the team in accordance with the Regulations on remuneration in force in the organization. For example, one is taken as the base coefficient. For each individual employee, KTU is determined by increasing and decreasing the base coefficient, depending on the performance of his work. An example scorecard could be as follows:

1) indicators that increase KTU by up to 0.5: a high level of performance of production targets; efficient use of equipment; performance of work in related professions, etc .;

2) indicators that increase KTU by up to 0.25: high quality of work; absence of marriage, etc .;

3) indicators that reduce KTU by up to 0.5: non-fulfillment of production targets; ineffective use of equipment, tools, etc .;

4) indicators that reduce KTU by up to 0.25: violation of safety regulations; being late for work, etc.

The amount accrued to the employee for his work directly depends on these two coefficients and the size of the wage fund, calculated based on the results of the overall work of the entire team. Each employee will receive their share of the total pay.

The floating salary system assumes that each time at the end of the month, based on the results of work for the calculated month, a new official salary for the next month is formed for each employee. Under such a system, the earnings of workers depend on the results of their work, the profits received by the organization, and the amount of money that can be used to pay wages.

The head of the organization can issue an order on a monthly basis to raise or lower wages by a certain coefficient. Raising or decreasing wages depends on the amount of money that can be used to pay wages.

The floating salary system is established with the consent of workers and is fixed in the collective (labor) agreement.

The coefficient of increasing (decreasing) wages is determined by the manager independently and approved by his order.

The monthly increase in labor productivity and product quality stimulates a similar payment system. It is used to pay for the labor of workers serving the main production: adjusters, shift engineers, etc.

The system of remuneration for labor on a commission basis implies remuneration for labor in the form of a fixed percentage of income (sales) received by the organization from the sale of products, goods (works, services). When using such a system, the salary is set as a percentage of the revenue that the organization receives as a result of the employee's activities. This system is usually installed by employees involved in the sale of products (goods, works, services). The percentage of the revenue that is paid to the employee is determined by the head of the organization in accordance with the Regulations on Remuneration and approved by his order.

The issue of differentiation of remuneration depending on qualifications, complexity and volume of work performed is now becoming very important.

Of course, complex and highly skilled work requires higher pay than simpler work. In a market economy, such differentiation is easier, since for this there is a more flexible opportunity to manipulate tariff rates and official salaries.

The budgetary sphere found itself in the most difficult situation, in connection with this it was necessary to organize a new system of remuneration for it. Now for all organizations in the public sector, the use of the tariff system is mandatory. With the exception of certain public sector organizations that are financed from the federal budget and which are not covered by the Unified Tariff Schedule. Budgetary organizations, when determining the size and wages of employees, are obliged to be guided by the Unified Tariff Schedule.

The wage scale is a scale that is divided into categories that allows you to calculate the size of the wage rate (salary) for remuneration of an employee, depending on the complexity of the work performed and their qualifications.

The Unified Tariff Schedule (UTS) consists of 18 categories.

In order to determine the category of payment for specific types of work, the employer must rate the work, i.e., classify the types of labor to the corresponding wage categories, depending on the complexity of the work. The complexity of the work performed is determined taking into account the tariff and qualification reference books.

Information on the detailed characteristics of the main types of work (professions, positions) and the requirements that an employee of a certain qualification must meet is contained in the tariff and qualification reference books.

Using the tariff coefficient, you can determine the size of the salary (rate) for each category. As the category increases, the size of the salary (rate) also increases.

To determine the category of payment for specific types of work, the employer needs to rate the work, i.e. classify the types of labor to the corresponding wage categories.

This is the most optimal option for large enterprises and organizations. Then, if, due to inflationary processes, it is decided to change wages, it is enough to set a new base rate for the 1st category and automatically recalculate the rates and salaries of all employees. In addition, employees will not have any questions, as they will know their qualifications.

Pay systems: types and characteristics

Three pay systems are popular in practice. We will analyze the types and characteristics of the time-based, piece-rate and commission systems using examples.

There are several ways to calculate the salary of employees. Moreover, you have the right to apply either one option or all at once. There are no restrictions on this in the legislation. We will analyze the three most common wage systems: time-based, piece-rate and commission.

In addition, we will show you in what ways you can keep track of working hours. We'll start with what the minimum wage for your company's employees might be.

How much should the employee of the company receive?

This is an important rule that all companies must adhere to, without exception. If an employee has worked out his monthly norm of time in full and fulfilled his duties, then he must receive at least the minimum wage (minimum wage). Where to get this value and with what to compare it? Let's figure it out in order.

What is the required minimum

The amount of the federal minimum wage is mandatory for all employers in our country. From July 1, 2016 to this day, the minimum wage is 7,500 rubles. per month. But in each region, local authorities, in agreement with trade unions and employers, can fix a different minimum wage, which may be higher than the federal one. The right to do this is given by Article 133.1 of the Labor Code of the Russian Federation. Moreover, the upper limit of wages is not limited.

So if your region has its own minimum, then the salary of your employees by default should not be less than this value. If not, then focus on RUB 7,500.

What payments to consider when calculating the minimum

In addition to the actual remuneration for labor, the composition of wages may also include all kinds of compensation and incentive payments. For example, bonuses, bonuses, allowances. This is stated in article 129 of the Labor Code of the Russian Federation.

What value should be compared with the minimum: the amount without taking into account such increases or already with them? So, no lower than the minimum wage - federal or regional, it does not matter - there should be a salary, which takes into account all additional payments and allowances to the salary. This position is confirmed by both the Ministry of Finance of Russia (letter dated November 24, 2009 No. 03-03-06 / 1/768) and the Ministry of Health and Social Development of Russia (letter dated July 9, 2010, No. 22-1-2194). I agree with the officials and the Supreme Court of the Russian Federation (ruling dated July 23, 2010 No. 75-B10-2).

But please note: the northern regional coefficients and markups should not be taken into account. Such an exception is stated in the ruling of the Supreme Court of the Russian Federation of December 21, 2012 No. 72-KG12-6.

Which pay system to choose

Well, now let's take a look at the three main systems of remuneration in turn. The one you have chosen must be recorded in a collective (labor) agreement or other local act (part 2 of article 135 of the Labor Code of the Russian Federation). For example, in the Regulations on Remuneration.

We also remind you that you need to pay salaries at least every fortnight. In the Regulations on Remuneration, write down specific dates. Let's say the advance is paid on the 25th and the salary is paid on the 10th. The deadline is the 15th. Also, set days for other payments - bonuses, benefits, vacation pay.

And you can find out from the table about which posting to reflect the amount of salary in accounting.

Contents of operation	DEBIT	CREDIT
Accrued salaries to employees of the main (auxiliary, service) production	20 (23,29)	70
Salaries are accrued to employees engaged in the process of servicing the main and auxiliary production (management personnel)	25 (26)	70
Accrued salaries for employees engaged in the sale of products (goods, works, services)	44	70
Accrued salaries for employees engaged in the creation, reconstruction, modernization, etc. of fixed assets (intangible assets)	08	70
Salaries have been accrued to employees of non-production units (social and domestic facilities), as well as to employees involved in the elimination of the consequences of emergency events	91 subaccount "Other expenses"	70

First option. Time system

As a rule, a time-based wage system is established for employees who do not produce material values. For example, an accountant or a secretary. In practice, there is a simple time-based and time-bonus wage system.

Simple time-based pay system... With this system, an employee can set an hourly or daily rate, or a regular monthly salary. In the first case, that is, when it comes to the hourly rate, pay for the number of hours worked by the employee using the following formula:

If an employee has a daily rate, pay for the days worked by him as follows:

Finally, when an employee sits on a fixed salary, his monthly salary does not depend on the number of working days that fall on a given month according to the schedule. For an employee who has worked all days of the month, always pay the salary in the amount of the salary. And it doesn't matter how many working days in a month - 17 or 23.

Time-bonus wage system... This system is similar to a simple time-based system. However, in addition to the salary, the employee receives monthly bonuses. They can be set both in a fixed amount and as a percentage of the salary.

This approach is convenient for the following. In many organizations, for disciplinary offenses, for example, being late, a system of penalties is practiced, that is, in fact, measures of material responsibility. However, from the point of view of labor legislation, such fines cannot be recognized as legitimate. The fact is that for violation of the rules of the labor schedule, the guilty employee can be reprimanded or reprimanded. Well, and as a last resort - dismiss. But there is no talk of any direct system of fines in the Labor Code of the Russian Federation.

But it is possible to deprive the employee of the bonus or issue it in an incomplete amount for being late. To do this, such a punishment must be prescribed in a collective (labor) agreement or in a provision on bonuses.

Obviously, if you only have a bare salary, there will simply be nothing to deduct a fine from.

Second option. Piece-piece system

The piecework wage system is usually introduced in order to increase labor productivity. As a rule, it is established for workers who produce any material values \u200b\u200b(for example, for workers). With a piece-rate wage system, they will be interested in producing as much output as possible.

At the same time, you should not use piecework in industries that require high precision and concentration. In such conditions, the desire of employees to make more products can lead to an increased percentage of rejects.

With a direct piece-rate system of remuneration, calculate wages using a simple formula:

Where can I get the prices per unit of production (type of work)? Let the head of your company install them. For example, for each piece made, a worker will receive 10 rubles. Write down all rates in local documents, for example, in the Regulations on Remuneration, in collective or labor contracts.

As you can see, with the piece-rate system, the salary directly depends on the amount of work performed. Therefore, if you stop at this option, you will have to keep records of production. And for these purposes, you will need special primary documents. This can be, in particular, a piecework order, a route sheet, a record of work performed, etc. You can develop such a primary item yourself, taking into account your own needs. The main thing in these documents is to reflect the quantity and quality of the work performed, the price per unit.

Of course, under this system, in addition to salaries, you can pay bonuses to employees. It also makes sense to introduce higher rates if the employee overfulfills the norm. Of course, only in relation to over-planned products.

Third option. Commission system

The commission system, as a rule, is established for employees whose activities bring direct income to the organization: for example, sales managers, advertising agents. Under this system, earnings can be calculated either only as a percentage of revenue, but not less than a fixed salary, or as “salary plus interest”.

The percentage of the salary is calculated using the following simple formula:

How to keep track of working hours more conveniently

The total amount of the monthly salary depends on whether the employee has fully completed his working hours. Therefore, the company is obliged to keep track of working hours. It is this requirement that is enshrined in Article 91 of the Labor Code of the Russian Federation.

What system can be used to take into account time

Possible options for recording working hours are determined by Article 100 of the Labor Code of the Russian Federation. First of all, it is daily and summarized accounting.

The daily work time tracking system is used for those employees who normally work five or six days a week.

However, there are categories of workers who work on a completely different schedule. The length of their working day or working week is constantly changing. For such employees, a cumulative accounting system should be used. This accounting system presupposes such a work schedule in which working hours are taken into account not for one day, but for a longer period.

This period can be any period not more than a year. For example, month, quarter, and so on. Fix the accounting period in the internal labor regulations (Article 104 of the Labor Code of the Russian Federation).

If you decide to use the summarized accounting of working hours, then follow one main rule. The number of working hours in the accounting period should not exceed the normal number of working hours, which is indicated in the production calendar.

Recall that, according to Article 91 of the Labor Code of the Russian Federation, the normal working week is 40 hours. Moreover, if during the accounting period the employee was ill or was on vacation, this time must be excluded from the planned number of working hours.

Where to record hours or days worked

It is necessary to mark how much a colleague has worked in a special document. You can use uniform forms for this. The most common form is the time sheet and payroll (form No. T-12). Or you can develop your own form of accounting document.

How to calculate the salary for an incomplete month

Suppose an employee was on vacation, was sick, or got a job at the company not since the beginning of the month. This means that his salary will depend on the time he actually worked.

According to the Labor Code of the Russian Federation, only working days are taken into account when calculating wages. Therefore, the salary for an incompletely worked month you need to consider in proportion to the days worked this month. You don't need to take calendar days into account.

If an employee who has a monthly salary has not worked the entire month, calculate his salary using the formula:

What documents do you need to calculate and issue wages

The amounts accrued and issued to employees must also be documented. Here you will need a number of papers (see also the algorithm-scheme).

First, reflect the amount of accrued wages in the settlement (form No. T-51) or payroll (form No. T-49). Moreover, the last document cannot be finalized for oneself. For employees who receive a salary on a bank card, fill out only the payroll.

Secondly, show your salary data in your personal accounts. Here you can either use standard forms No. T-54 or No. T-54a, or your own. In them, indicate on a monthly basis all accruals and deductions for the salary of each employee.

And finally, thirdly, when issuing a salary, you, as an employer, must notify your employee in writing about how much he is entitled to. To do this, each employee needs to be given a payroll (you can find a sample of it in the next article "On a specific example. Postings and visual calculation of salaries for three typical situations"). In this case, it does not matter in what way you pay money (for more details, read the commentary of the Rostrud specialist below). Prepare the pay slips once a month, during the final payroll calculation.

Opinion

The organization is obliged to issue a pay slip to employees, regardless of how it pays wages: in cash through the cashier, by transfer to bank cards or in kind. This conclusion follows from Article 136 of the Labor Code of the Russian Federation. A similar position is stated in the letter of Rostrud dated March 18, 2010 No. 739-6-1. In this case, pay slips should be issued to employees no later than the day of the final payment of wages for the month. Moreover, even if you transfer the salaries of your employees to bank cards. It is advisable to fix the specific procedure for issuing payment slips in the same local normative act that approved the form of such a sheet (letter from Rostrud dated March 18, 2010 No. 739-6-1).

I. Dudoladov,
Head of the Department for Supervision and Control of Remuneration Issues of the Rostrud of Russia

There is no standard pay slip form, so you can develop its form yourself. First of all, in such a form, it is necessary to reflect the components of the salary due to the employee. These are salaries, bonuses, bonuses and allowances. It is also necessary to provide columns for accrued benefits and vacation pay. Allocate space for deductions from wages: personal income tax (the tax amount must be rounded to full rubles), alimony and others. And of course, summarize the total amount to be paid.

Salary is what kind of remuneration system

All existing wage systems are based on one of 2 forms: piece-rate or time-based, as well as their combinations.

Read more about the piecework-based wage system in our article "Piecework wages are ...?" ... Here we will only clarify that the essence of piecework remuneration (SOT) is to remunerate the employee for the amount of work performed, taking into account its quality.

In contrast to piecework, time-based wages (HWP) imply the payment of wages in the agreed amount, regardless of the amount of work performed. The dependence comes from the actual hours worked.

POT can be:

• plain,
• premium,
• salary,
• piecework,
• with a standardized task.

Let us dwell on the salary system of remuneration (OSOT). According to Part 4 of Art. 129 of the Labor Code of the Russian Federation, salary is a fixed amount of money paid to an employee on a monthly basis for fulfilling his obligations under an employment contract. The salary does not include social, compensation and incentive payments, so it may be less than the minimum wage.

With regard to the salary of employees in the state or municipal service, the concept of "base salary" or "base official salary" is applied (part 5 of article 129 of the Labor Code of the Russian Federation).

How the salary system of remuneration is established

OSOT, like any other remuneration system, is established by a collective agreement or other local normative act of the employing organization, adopted taking into account the opinion of the trade union, if any at the enterprise (part 4 of article 135 of the Labor Code of the Russian Federation).

Under such a system, the salary is the guaranteed amount that the employee will receive when he has worked out his full hours.

The salary is set according to the criteria specified in Part 1 of Art. 129 of the Labor Code of the Russian Federation, namely:

• employee qualifications;
• the number and complexity of his work;
• the quality of work and the conditions for its implementation.

In addition to the above, it is possible to establish other standards, for example, knowledge of a foreign language, etc.

All these criteria are taken into account both separately and collectively. To the extent that, despite the employer's obligation to establish the same pay for work of equal value (paragraph 5 of part 2 of article 22 of the Labor Code of the Russian Federation), the salary of employees in similar positions may be different. For example, due to the difference in responsibilities (the appeal ruling of the Krasnoyarsk Regional Court dated July 22, 2013 in case No. 33-6699).

If the salary for employees holding the same positions is set to the same, then the employer can regulate the total salary by determining allowances and bonuses, which will depend, for example, on the qualifications of the employee (Rostrud letter “On establishing equal pay ...” dated 27.04. 2011 No. 1111-6-1).

Don't know your rights?

Thus, when setting the salary for an employee, and even more so for several, holding a similar position, the employer must justify its size.

Advantages and disadvantages of the salary system for the employer

Determining the pros and cons of the salary form of wages, it should be understood that they are different for each level and type of business.

So, for most representatives of large and medium-sized businesses, the process of calculating and remunerating employees is automated. That is, after the initial establishment of the specific size of the employee's salary, in the future it is paid without any changes.

Recalculation is done in cases of an employee leaving for sick leave, vacation and as part of indexation.

In small business, the situation is somewhat different. This segment has a fairly high dependence on external circumstances. For example, if the partners did not transfer the payment on time, then the entrepreneur will pay the salary out of his own pocket. While big business can cover unforeseen expenses from the reserve fund.

Among the positive aspects of the salary system, the main one can be noted: thanks to it, a business of any level can plan costs more clearly, it has the opportunity to encourage employees on an individual basis, and to some extent there is a budget saving.

The disadvantages include:

• Lack of high motivation among employees. Although it can be settled with the help of additional payments, but then it will not be a salary in its pure form, but a time-bonus.
• The need to pay for non-working days along with working days (part 4 of article 112 of the Labor Code of the Russian Federation).

Assessment of the salary system from the employee's perspective

The advantages of the considered payroll system from the employee's perspective include the following:

1. Regardless of external and internal circumstances, the presence of a salary gives the employee the confidence to receive a certain amount, regardless of external and internal circumstances.
2. Simple payroll formula.

Another plus of the salary can be called the approximately the same level of salary between employees, which does not generate a sense of injustice, but, on the contrary, contributes to team cohesion. This aspect is equally positive for both employees and employers.

The disadvantage is the employee's inability to manage and regulate his monthly income. This minus is especially relevant for cases when, as a result of the activity of a particular employee, the profit of the company significantly increases - the management skims the cream, while an ordinary employee who has ensured an increase in income has the right to receive only a salary, if so indicated in the employment contract.

Features of the calculation and payment of salary on non-working days and holidays

The procedure for remuneration of workers on weekends and holidays, if they receive a salary, is established in par. 3 h. 1 tbsp. 153 of the Labor Code of the Russian Federation:

• If the worked day off (holiday) together with other working days is included in the monthly norm of working time, then in addition to the salary, its single daily or hourly rate is paid.
• If the worked day off (holiday) has become overwork, that is, the monthly norm has been exceeded, then it is paid at a double daily or hourly rate.

Here, a certain difficulty is caused by the calculation of the daily (hourly) rate, because the legislator has not established this procedure. The answer to this question should be sought in the by-laws of the competent authorities:

1. In the letter "On the calculation of the hourly wage rate ..." dated 28.09.2011 No. 2822-6-1 Rostrud combined situations with the payment of wages and the wage rate and expressed the opinion that the hourly rate is calculated by dividing the monthly rate by the number of working hours in a month, taking into account possible shortened working days.
   

   Note! In the same letter, Rostrud recommended addressing this issue to the then Ministry of Health and Social Development of Russia (now the Ministry of Health and the Ministry of Labor are working on these issues together), indicating that the clarification of such points is within his competence.

2. In par. 7 letters of the Ministry of Health of the Russian Federation dated 02.07.2014 No. 16-4 / 2059436 states that the hourly wage rate is the quotient in the formula, where the dividend is the salary, and the divisor is the average monthly number of working hours.

   Since these letters express only the opinion of officials, we believe that the issue of calculating the daily or hourly rate is left to the discretion of the employer. This point should also be enshrined in a local regulatory act.

You can read about what is a time wage and what types of it are in our article “What is a time wage? ".

So, with OSS, the employee receives only a monthly salary or a salary with compensatory and other additional payments. The amount of the final salary depends on the number of hours worked, and not on the fulfilled labor standard, as with the tariff rate.