What is time wages? Where are time wages most often used?

As you know, wages are an integral part labor relations employee and employer. At all times, the question has arisen about how to pay for labor most effectively. There are two basic types of payroll: time-based and piece-rate. Each of them has its pros and cons. However, in our country, time-based wages are most common, so you need to know about all the nuances and aspects of its calculation.

In what cases is it used?

This type of payment is used when it is impossible to determine the amount of work performed by an employee. Time-based wages are remuneration for hours actually worked in the reporting period. In addition to time, the qualifications of the employee and his working conditions are of decisive importance in this aspect.

Accrual for ordinary workers is based on the tariff rate, and for managers it is realized in the form of an official salary. Calculation of time wages is carried out on the basis of a time sheet. It displays the days and hours worked by a particular employee, taking into account those that he missed. This system is quite rare in this form; its branches are more common. We'll talk about this below.

The legislative framework

According to the regulations of our country, wages must consist of several components. These include a certain salary, bonus, bonus for qualifications, additional payment for seniority, as well as other payments, established by law. In the Labor Code, namely in Art. 133 it is indicated that a person who has worked monthly norm time and who has coped with the volume of work, has the right to receive wages, the amount of which cannot be less than the minimum.

It is worth noting that living wage and other limits are set by the state throughout the territory. However, the threshold may differ in specific regions.

The time wage system allows compliance with certain documents. These include a general labor contract, acts that are valid in specific organization, as well as an agreement with the trade union. This body protects the interests of the employee and monitors the implementation of his rights.

Classification

As already noted, the time-based form of remuneration in its pure form is extremely rare. In most cases, its varieties are used, which are regulated Labor Code our country.

Highlight the following types this method payroll:

simple;
premium-time;
time-based salary;
piecework-time;
time-normative.

Each of them has certain characteristics. To better understand how wages are calculated, you should consider all types separately.

Simple

In this case, the name speaks for itself. This form of payroll differs as follows:

payment is made in accordance with the tariff rate;
to calculate specific earnings, months, days and even hours can be used as a time period;
formula for determining the final salary:

Zp = Vf x Tf, where:

Salary - remuneration (total);

Vf - time that was actually worked by the employee;

Tf - tariff rate.

This formula is very often used in practice, as it is simple and quite effective. Let's consider the calculation of simple time-based wages for specific example. The employee was set at a rate of 200 rubles per hour. At the end of the month, he worked 100 hours. Using simple mathematical calculations, we get the result: Salary = 200 * 100 = 20,000 rubles.

Premium time wages

This form is already more advanced than the previous one. Here, the calculation takes into account not only the tariff rate and the actual time worked, but also the quality of the work performed. In case of a job well done, the employee is awarded a bonus. It is added to the simple wage formula.

In other words, the final salary consists of a salary and a bonus part. The latter depends solely on the employee himself, the quantity and quality of completed tasks. It is worth noting that time-based bonus wages are quite effective, since additional monetary reward motivates the employee to work efficiently and quickly.

Salary salary

This system has several features, including:

The monthly salary is fixed.
To receive money, the employee must work the number of hours established in the employment contract.
The total amount does not depend on the number of days worked. The system is as follows: completed the volume - received wages, even if he exceeded the standard working hours.
The salary may change if you go on sick leave or required vacation. Also, the reason for the change may be missing good reason. It should be understood that payment will be made on the basis of salary and not tariff rate.

This type of time-based wages is quite rare due to its low level of efficiency. However, sometimes, depending on the specifics of the work, the salary can be seen at the enterprise.

Time-based piecework

In practice, such a system is often called mixed. The following nuances of this type of time payment are highlighted:

It is used in most cases by commercial enterprises. It is difficult to find a more effective payment method when making direct sales.
This system is also perfect for those organizations that use a shift work schedule. For example, during the day, payment depends on the volume completed, and at night there is a premium for overtime work.
The calculation is made by adding a certain percentage of the amount of products sold to the basic salary.

Currently, the piece-rate wage system is very popular. It is especially actively used in enterprises whose specific focus is sales. This system simultaneously motivates employees to make more profit and brings benefits to the enterprise from the products sold.

Hourly payment

This form of payroll is also widely used. Its essence lies in the fact that in addition to a certain amount per hour, the employee receives additional money for fulfilling the plan. Speaking about motivation, it can be noted that much attention is paid to it in this system.

Salary at time payment labor, as we have found out, depends on many factors. The first place here comes to the definition of the type of accrual, and, based on this, the calculation is carried out. The employer must carefully analyze and decide which form of remuneration is most appropriate in a particular situation. It should be borne in mind that an employee is, first of all, a person, and therefore wages should not be allowed to be too low. On the other hand, the employer needs to protect itself from payments simply for the employee’s presence in the workplace.

Payment must be made for some actions, contributions to the development of the enterprise. Therefore, you should seriously study this issue, and then opt for a more suitable form of payroll.

Effective use of time wages

Of course, each employer is in a different situation and must select a payment system individually. However, in general view There are several moments when the time-based form will be most effective:

increasing employee motivation;
establishment work discipline In the organisation;
encouragement to improve qualifications;
in the case of technical work for production purposes;
if the organization uses a conveyor type of production;
when what comes first is not the quantity of goods produced, but its quality.

In specific situations, you need to look at and evaluate effectiveness on an individual basis. At one enterprise this form of payroll will take root well, but at another it will break the system. There are many examples of time-based wages. Take any trade organizations involved in the sale of products. In almost all cases, wages depend on how many goods were sold. This allows you to stimulate employees and make profit for the company.

Reflection in the employment contract

In practice, this agreement is not given due attention. The employee needs to know that the employment contract specifies all the rights and obligations of the parties. They should be carefully studied to avoid unpleasant situations.

A mandatory part of this agreement is the wage clause. If the employer has chosen a time-based wage system, then the tariff rate or salary must be indicated in the form of a certain amount or coefficient. The employment contract also includes all required compensation and allowances.

The premium portion is often indicated in internal regulatory documents, there are specific conditions for receiving monetary rewards. The time-based system is best used to pay for work that is difficult to meet the standards. It is also recommended to use this form in the service industry. Namely, in those types of activities where exceeding the plan is not required.

The time-based wage system is the most common and effective. Currently used in most developed countries of the world.

Pros and cons of time-based form

Let's look at this question in detail. First, let's define the benefits for the employer. Among them are:

reduction of funds spent on product quality control;
reducing the turnover of qualified personnel, which makes it possible to save on training;
workers strive for cooperation, and this significantly increases labor productivity;
the employer pays for hours actually worked.

In addition, some advantages of this system also appear for employees:

receiving a stable regular income;
the higher the qualifications, the more they pay;
work in a friendly team.

Despite all the advantages, time-based payment also has disadvantages. For the employer they are expressed as follows:

it is necessary to constantly monitor the volume of production;
additional staffing unit;
employees receive the same salary, but their performance can vary significantly.

Disadvantages for the employee include:

wages are lower than under the piecework system;
the number of products made does not affect the increase in wages.

It should be noted that the time-based system is not suitable for everyone. To apply it effectively, all factors must be analyzed.

Registration of transition to piecework form

It is worth noting that piecework and time-based wages are not opposites. Sometimes a situation arises when you need to switch to a different method of calculating salaries. To do this, you must fulfill a number of requirements:

there must be a document confirming the transfer;
change of conditions labor agreement carried out after agreement with the trade union organization;
the contract must be in writing and signed by both parties;
indication of the reason for the transition, for example, reorganization, change in production technology, or other.

It is worth noting that the time-based wage system is very common and quite effective. In this article, all aspects and nuances of this method of calculating wages were discussed most extensively. It should be remembered that the choice of the form of remuneration remains with the employer. He needs to think through everything so that there are no unpleasant consequences.

Now, both in the Russian Federation and throughout the world, one of the most common forms and methods of calculating wages is the time-based wage system. Its benefits provide employers maximum amount opportunities for organizing effective personnel management and make it possible to apply this system in an almost unlimited range of industries and types of work performed. At the same time, it can combine other methods of remuneration, for example, in the format of a time-based bonus system.

What is a time-based wage system and the norms of the Labor Code of the Russian Federation

As can be understood from the very name of such a payroll system, a time-based wage system is a method of calculating wages to employees in direct correlation with the time they actually worked. Such a system involves the use of a wide variety of working time tracking mechanisms. It applies, first of all, to positions in which the use of payment will demonstrate insufficient effectiveness or cannot be implemented at all due to the specifics of the worker’s job responsibilities. However, in practice, the range of application of time-based wages covers many areas labor activity.

Legal regulation of the time-based payment system presupposes that the employer has fairly broad powers in establishing certain terms of work and mechanisms for crediting wages. At the same time, there are simply no clear standards that could fix strict limits for the application of the above principles and mechanisms for issuing wages. However, when installing a time-based wage system, the employer should in any case pay attention to the following articles of the Labor Code of the Russian Federation:

Art.91. Establishes the concept of working time, which is subsequently used in most aspects of setting time wages. Thus, all general labor restrictions relating to issues of workers’ working time are fully applied to time-based wages.
Article 100. It regulates the procedure for recording working hours. Exactly work time, spent by an employee is the main quantitative indicator used in calculations in the case of using a time-based wage system.
Article 135. Its standards regulate the principles of setting wages in general and provide for the ability of the employer to independently regulate the mechanisms and applied remuneration systems.

Directly by the standards of the Labor Code of the Russian Federation, the concept of time-based wages is considered only indirectly, but it is covered by all mandatory requirements ensuring guarantees and rights of workers. These include:

Limitation of working hours and the right to rest. A standard workweek cannot include more than 40 hours of work, regardless of the working time recording system and the wishes of the employee. For work beyond these guidelines, the employer will in most cases be required to pay overtime.
Minimum wage. As part of the use of a time-based wage system, the employer is obliged to ensure that the employee complies with the statutory standards for calculating wages not lower than the federal or regional minimum. However, in the context of time-based pay, the minimum may be reduced if the employee's hours worked in terms of weeks of work are less than 40 hours.
Vacations and other guarantees are fully provided to employees on time system wages, as well as piecework or other payroll methods used.

The duration limitation does not apply or is applied conditionally for some categories of activity, for example, for rotational work. In addition, individual regulations may establish reduced standards for the length of the working week or working day.

In general, the time system itself is almost always considered standard with the corresponding legal regulation. However, certain principles of time-based remuneration can also be applied when using other systems implemented in the organization, combining with them and complementing them. This combination can significantly increase overall business flexibility and provide managers with additional tools to conduct effective personnel policy and ensuring a high level of staff performance.

Types of time wage systems

Basically, the following types of time-based wage system are distinguished:

Direct or simple time wages. This system is considered the simplest among all possible time payment systems. It provides for a direct correlation of time worked with the level of wages. Wages are calculated at a tariff rate in strict accordance with hours worked. This system is extremely easy to use accounting and does not require any additional human resources for its implementation in addition to the grid of tariff rates and time sheets.
Time-based bonus system of remuneration. The features of the time-bonus wage system suggest the presence of additional incentive factors that can increase the overall level of employee earnings, depending on the fulfillment of the requirements determined by the bonus procedure. They may concern both compliance with or exceeding production standards, as well as the employee’s long service or other aspects of his activity that require effective rewards. This system is devoid of many negative features; it is simple, but it also requires great effort to assess the quality of the employee’s work and preliminary documentary preparatory actions.
Time-based piecework wages. This mechanism payment is also called a mixed system and includes the application to the employee of both piecework and time-based wage standards. In particular, the introduction of such a mechanism is often practiced in production in case forced downtime, or can be applied to workers whose positions require not only the fulfillment of certain quantitative performance indicators, but also the conduct of activities that are difficult to quantify.
Salary system of remuneration. It involves establishing not hourly standards for the employee to pay for work time, but providing a certain monthly salary, the amount and size of which are directly equated to the number of hours actually worked by the worker. That is, payment is calculated based on the results of the month or other terms of payment of wages and, if the employee fulfills all working time standards, is provided in full. Otherwise, a percentage change is made depending on the time the worker is absent from the workplace and released from work duties.

A time wage system may also have various shapes working time recording. In particular, the most common is the hourly wage system. However, in many modern enterprises that are equipped with specialized access equipment, it is also possible to use more accurate minute-by-minute or even second-by-second systems for calculating the duration of workers’ presence at the workplace. In other situations, weekly or monthly payment may be applied without careful consideration of the time actually spent at the workplace.

Advantages and disadvantages of a time-based wage system

In general, the advantages of time-based wages include:

Stability of workers' earnings. Employees on a time-based payment system are confident that they will receive their earnings in the expected amount and regardless of additional negative factors, such as breakdown or wear and tear of equipment, poor health or other extraneous problems.
Low staff turnover. Statistics show that employees working on a time-based wage system are much less likely to change jobs compared to piece workers, since they expect a long career and the possibility of promotion in order to increase pay, while piece workers are quite simply increase your own production.
Efficiency in the face of the complexity of labor regulation. In some cases, piecework payment cannot be applied simply because it is impossible to effectively and adequately calculate the volume of goods produced or services rendered. This may be due both to the excessive complexity and high cost of such calculations, and to the very nature of the worker’s work, which does not involve the use of quantitative indicators for evaluation. However, time payment may apply to most existing species work, while piecework has many limitations.
Lack of negative motivation. Teamwork on a time-based payment system is much more effective than on a piece-rate system, since the main way for workers to increase their salaries in this case is to directly benefit the organization, which is much better done in cooperation with other employees than by increasing personal productivity .
Ease of accounting and maintaining personnel policies. Compared to piece-rate payment systems, time-based payment systems also have much greater simplicity in maintaining records and documents, as well as calculating wages in general. This reduces the burden on the enterprise’s accounting department, and also avoids additional costs associated with the implementation of accounting systems and assessment of production or other indicators of workers.

The disadvantages of time payment in this way include the following features:

Low level of motivation. Due to the fact that employees receive payment depending on the time spent at the workplace, their work efficiency decreases since, regardless of the efforts made, they will receive the same income. To a certain extent, the use of piecework-time wages or the bonus nature of wage calculations helps to neutralize the risks of this shortcoming.
High collective responsibility with low labor justice. An extremely common phenomenon in the case of time-based wages is a significant difference in the effort put into work between employees. Thus, some employees may end up doing the work of several others, while the latter neglect their job duties. But wages are in accordance with the principles of application temporary labor in the end they will have the same one.
Inefficiency due to high staff turnover, the production nature of the activity and low requirements for the qualifications of workers. In particular, if there is no shortage of personnel, and the activities of the majority of workers can be easily and without unnecessary costs assessed, a piece-rate wage system can be much more justified than a time-based wage system, taking into account its risks.
Low level of efficiency in case of emergency or urgent need. With a piece-rate wage system to solve emerging problems important issues It is possible to use the progressive nature of payment, while with time-based payment it is quite difficult to motivate employees to achieve urgent goals.
High risks. Regardless of the practical state of the organization, the piecework wage system, and in particular the salary system, imposes on the employer the responsibility to provide workers with wages. While tariff-free payment systems may imply a direct correlation between enterprise profits and employee salaries.

Taking into account the above features of the time-based system, the employer and HR specialists should always remember that it can be used in conjunction with other options for ensuring payment of workers and can be combined between them. An employer can establish different payment mechanisms and methods for different categories of employees.

The process of implementing and processing time-based wages

To use time-based wages, the employer should first establish in local regulations the procedure for tariff rates and employee evaluation, as well as mechanisms for recording working hours. This information must also be recorded in the employment contract with a specific employee and with all employees of individual business units. At the same time, information about time payments should always be available to the worker.

It is allowed to change the principles of remuneration and transfer workers from a piece-rate system to a time-based one. To do this, changes must be made to the individual employment contract with the employee in the format of an additional agreement on time payment. This will avoid unnecessary risks.

The trend towards reducing the use of piecework wages is noticed all over the world, since time-based payment is a more progressive and socially effective technique.

In general, given the fact that time payment is one of the most widespread in the world, its use is good choice for most situations in which piecework payment will perform poorly. In particular, for non-productive positions, managers, accountants and other workers of a similar nature, it is optimal.

However, time wages can also work well in cases where they are assigned to employees engaged in production. This can reduce the volume of defects and the rate of equipment wear, and by reducing the psychological burden on workers, it may not even affect the overall production volumes.

For some positions, especially those related to repairs or eliminating the consequences of negative situations, the use of a time-based payment system is much more justified than the use of piecework mechanisms.

The time-based wage system can be effectively used at any enterprise, especially at a high-tech one, as the most promising for the purposes of further development of the enterprise. The time-based remuneration system is most suitable for enterprises that have strategic development plans and ambitious leadership goals. But even for weak enterprises, a time-based wage system will be economically more profitable than a piece-rate wage system.

The time-based remuneration system, as the name suggests, implies a direct dependence of the employee’s remuneration on the time spent at his workplace.

The economic dictionary gives the following definition: a time-based wage system is a form of remuneration based on the principle that the amount of wages depends on the amount of working time, hours worked.

There are several types of time wages:

simple time-based - wages are paid for a certain amount of time worked, regardless of the volume of work performed in accordance with the tariff rate or official salary(also called: time-based with a salary part);
time-based bonus - not only wages are accrued for time worked, but also a bonus for achieving certain quantitative and qualitative indicators;
time-based with an established standardized task - a work plan is established that must be completed within a certain period of time, earnings consist of two parts: a time-based part and an additional payment for completing the task;
piece-time - refers to a mixed wage system and combines fixed payment for time worked and remuneration for the volume of work performed.

The time-based wage system has a number of generally recognized advantages.

Firstly, it is very easy to administer.

The time-based wage system is directly related to the employee’s working time, which is recorded in the corresponding time sheet of the enterprise department. The employer, according to current legislation, is obliged to report time sheets on all its employees. Therefore, these costs are already included in the cost of the products they produce and maintaining time sheets does not require additional costs. With modern accounting software When closing the timesheet, calculating the wages of each employee is a matter of a few seconds.

Tariffs, salaries, allowances, bonuses of an employee must be determined before hiring him and recorded in the employment contract, which is also the responsibility of the employer. The procedure for calculating bonuses and other payments must be specified in the “Regulations on bonuses” or in the “Regulations on remuneration” at each enterprise. This established order is translated into mathematical formulas in the appropriate payroll program and, when calculating wages, easily calculates these payments without requiring additional effort from the accountant.

If the enterprise pays one-time bonuses and/or their size is set directly by the manager or a specially formed commission based on certain criteria, then in this case, additional costs for such administration are either absent or negligible compared to the general payroll of the department or the entire enterprise.

Secondly, With a time-based wage system, it is easier to monitor employees’ compliance with production technologies, regulations, equipment maintenance and repair schedules, etc.

When an employee’s salary is not directly “tied” to the volume of work he performs, and he does not need to “drive production” by any means to receive the material reward he plans, it is much easier to force the employee to strictly follow the technological process and all routine work. With strict sequential observance of all technological operations, including technical specifications such as, for example, processing modes and temporary ones, for example, when reconfiguring equipment for the new kind products, employee productivity will correspond to planned indicators, and product quality will correspond to the technological level of production. In other words, with a time-based wage system, it is possible to create conditions under which the actual volume of output will be equal to the planned and, therefore, the maximum possible for a given production, and the quality will be stable and pre-established by the level of technology.

In high-tech industries, where the quality of products is often more important than their quantity, and losses (reputational, financial) from possible defects are very high, only a time-based wage system can guarantee strict adherence to production technologies by all employees, with appropriate control, and allows for the creation of rhythmic production with synchronization of all production processes.

Third, With a time-based wage system, there are no prerequisites for competition between workers.

Competition is only good in the environment external to an enterprise, that is, between enterprises. Competition within the team is unacceptable. Competition, in contrast to competition, which is aimed at winning by improving one’s own performance, presupposes victory at any cost, including by deteriorating the opponent’s performance and causing direct harm to his work. Moreover, it is much easier and simpler to harm an opponent than to improve your own work. Therefore, an enterprise’s internal competition always worsens its external competitive advantages.

With a time-based wage system, competition is also possible. But its main difference from the piecework wage system is that competition is not its basic principle. Therefore, with a time-based wage system, there may or may not be competition within the enterprise, it all depends on the will of the manager. But with a piece-rate wage system, there is always competition and the management of the enterprise can only influence its intensity and forms of manifestation.

Fourthly, The time-based remuneration system motivates workers to improve their skills.

With a time-based wage system, the size of the employee’s tariff or salary depends on his qualifications, or at least this should be the case. Therefore, in order to increase his salary, an employee needs to work on improving his qualifications. This is the only way to increase wages (options for increasing an employee’s wage under the patronage of a manager are not discussed in this article).

Not only the employee, but also the normal employer is interested in improving the skills of employees. Now all managers complain that it is very difficult to find workers with the required qualifications. With a time-based wage system, the employer has the opportunity to “grow” the necessary personnel in his team. Moreover, these employees will be very loyal to their employer, which is very important for any enterprise, especially for a high-tech one.

Fifthly, The time-based wage system guarantees the employee a constant income.

That is, the employee always knows exactly what salary he will receive next month, in six months, in a year. Currently, there is continuous change and instability in the world - this is very important for every person. In this case, you can at least somehow plan your life for a fairly long period. This is especially true for young families.

For a manager who really works for the future and has ambitious plans for his enterprise, it is important to have a stable, efficient team. Staff turnover for such an enterprise is a big problem and has negative long-term consequences. In this case, the time-based wage system can serve as a factor that “cements” the team.

Here are just a few of the main advantages of the time-based wage system. It is obvious that the time-based wage system is only a necessary condition for the implementation of the positive preconditions that are inherent in it. In order for these opportunities to turn into real results, the management of the enterprise needs to make great efforts, otherwise all this will remain only good wishes. The time-based wage system requires constant work to improve the efficiency of enterprise management. But the return from such work will be many times greater than the effort expended, if, of course, it is applied in the right place and in the right direction.

Some experts in the field of personnel policy and staff motivation advise establishing a time-based wage system only in those industries where it is difficult or impossible to charge the volume of work performed, or in enterprises where the employee cannot influence the volume of output.

The main disadvantage of the time-based wage system is that it does not encourage workers to work intensively and requires additional costs for monitoring their productivity.

But is it?

Let's start with “strengthened” control over employees.

On any manufacturing plant control over the productivity of workers, or rather, over the implementation of the production plan, is carried out directly on the ground: foremen, foremen, site managers, shop managers, and in the enterprise as a whole: the production manager, the planning department. At individual enterprises, this group of people may be different, other divisions may be added, the names of departments may change, but in general, in any, even the smallest enterprise, there are always employees who control the timing and order of order fulfillment. Such a control system exists at any enterprise, regardless of the form of remuneration of workers: piecework or time-based.

Moreover, the quantitative composition of control bodies at similar enterprises is approximately the same and depends to a greater extent on the size of the enterprise itself than on the form of remuneration of workers.

It would be naive to believe that in enterprises with a time-based wage system, each or a group of workers should be assigned a controller who would vigilantly monitor their work and push them when they shirk their duties. And with piecework payment, all workers are left to their own devices like robots and rush around the workshop in autonomous mode, executing the programs embedded in them. Everywhere we need foremen, foremen, and other management and supervisory personnel. Both in an enterprise with a time-based wage system and in an enterprise with a piece-rate wage system, someone must assign tasks to workshops, sections, teams, workers, monitor their timely completion, change tasks if necessary, adjust the plan, and so on.

In the century before last, slaves worked on sugar cane plantations in Central and South America. As you know, slave labor is the lowest productive labor. How to make slaves work intensively? Can't you assign an overseer to every slave? This is unprofitable from an economic point of view, since the overseer needs to be paid. We found a simple way out.

When a slave was first brought to the plantation, an overseer was assigned to him, who “chased” the slave all day long, forcing him to work, not giving him the opportunity to rest or take time off from work. At the end of the day, all the sugar cane collected by the slave was weighed and thus the daily norm was established for the slave.

Subsequently, when the slave did not fulfill established norm, he was punished.

That is, even in the 19th century, to control the productivity of the labor force, no additional costs were required, but they made do with the existing “controlling body” - overseers, whose main duty was to monitor the slaves so that they did not run away.

Nowadays there are much more effective ways performance monitoring.

The fact that an enterprise with a time-based wage system for key workers incurs additional costs for the maintenance of regulatory bodies is a myth. Costs are approximately the same and do not depend on the form of remuneration.

As for low productivity with a time-based wage system.

If the quality of management is low, which, unfortunately, is the case in many enterprises, there is not much difference in the remuneration system. Productivity under a time-based wage system may be lower or higher than productivity under a piece-rate wage system - it doesn’t matter. Low productivity with a time-based wage system is “compensated” by additional costs for low quality (defects) of manufactured products and for maintaining a staff of specialists involved in tariffing production operations. Something else is important. Both of these enterprises will always lose to each other and to other better organized enterprises.

So, for enterprises with low level management, the form of remuneration does not matter at all - they are ineffective by definition and changing the form of remuneration will not help here. But what does a time-based wage system give to an enterprise that strives to take a leading position in its market and is ready to use the most modern and effective methods management?

Let's look at this issue from a performance point of view.

Productivity at an enterprise depends on two main components: the organization of production processes and the intensity of work of each worker. In other words, not only do workers have to work well and hard, but it is also necessary to provide them with constant work and control them so that they do what the enterprise really needs at the moment.

The intensity of a worker’s work is influenced by his motivation, which, in turn, is determined by his needs.

There are only three main types of needs:

material - the need for clothing, food, shelter, warmth, safety, and so on;
status - the desire to belong to a certain social group, enjoy respect and recognition, be loved, have family and friends, etc.;
self-realization (“self-actualization” according to A. Maslow) is the desire to realize one’s abilities, to learn and explore the world around us, to achieve goals, to express oneself in creativity.

Motivation, in short, is a process that encourages you to perform certain actions to satisfy needs that are of value at the moment.

Motivation, which is based only on material needs, is the weakest of all types of motivation and always has a limit in terms of quantitative indicators, it is different for different workers, but it is always there, and a temporary limit on the duration of the impact. (Motivation is a separate topic).

Therefore, using only this type of motivation will only allow the enterprise to stay afloat for some time, but will not reach leadership positions. We would never, for any money, launch a rocket into space if the employees participating in this program were motivated only by receiving large material rewards. It was probably present, but it was not the main one. driving force.

Motivations based on the other two types of needs are the strongest, especially the latter. These are exactly what a manager needs to use in his or her enterprise to increase productivity and more. Motivation can affect several needs at once and there is nothing wrong with that. It is important to understand that motivation aimed at realizing the employee’s need for self-actualization will give the greatest effect for both the employee and the enterprise, incommensurate with actions aimed at satisfying his material needs.

Of course, use different types motivation can be effective at enterprises with different forms of remuneration: both piecework and time-based. But, as we have already found out, the time-based wage system is simpler and cheaper to administer. If material needs are not the main driving force in increasing the intensity of an employee’s work, and in other areas have a completely negative effect, then why use a complex, expensive remuneration system - a deal, if its only positive quality is the direct dependence of the employee’s salary on his productivity - does not work?

Conclusion: All other things being equal, for any enterprise, especially a high-tech one, it is more economically feasible to use a time-based wage system, as the most promising for the purposes of further development of the enterprise. The time-based remuneration system is most suitable for enterprises that have strategic development plans and ambitious leadership goals. But even for medium-sized and very weak enterprises, without any optimistic prospects, the time-based wage system will be economically more profitable than the piece-rate wage system.

Why then do many managers see the piecework system as almost a panacea for all their problems?

The main “disadvantage” of the time-based wage system in the eyes of these managers, in my opinion, although they do not admit it, is that for its successful application, the management of the enterprise requires knowledge of modern effective systems management and the ability to apply them in practice. This includes strategic planning for the development of the enterprise, and high motivation (not only and not so much material) of employees to achieve their goals, and the standardization and organization of all production processes, and the creation of conditions for creative research at the project stage, and strict implementation of approved plans at the stage production, and the formation of a positive psychological climate in the team, and much more.

It is easier to assume that with a piece-rate wage system, workers interested in high earnings will independently strive for high-intensity work and this in itself will increase productivity in the enterprise as a whole, or, in any case, maintain it at a high level. Unfortunately, of course, nothing happens without effort and labor.

I remember one case with the manager of a manufacturing enterprise.

The task was to increase productivity at the enterprise at least twice short term– there were problems with fulfilling orders, which threatened to break contracts.

He was offered a plan that required him, as a manager, to make difficult decisions that would radically change both the management structure and many processes. His first reaction when he got acquainted with the plan was the following: couldn’t he just issue an order that from the 1st of the next month the volume of output would double?

By the way, with the implementation of the plan, productivity increased by 50% in the second month, despite the fact that the enterprise used only a time-based wage system.

It must be remembered that the form of remuneration is an important, but far from the only tool for enterprise management, and its effective use is only possible in conjunction with other management tools.

Earning money is the fundamental reason for employment. All employees want to receive as much money as possible for the work done. But employers are not always ready to pay large salaries to their subordinates. They should think through a variety of systems by which the work done will be assessed. Thanks to this, it will be possible to pay monthly as much as this or that personnel deserves.

This means that it is necessary to study possible forms of remuneration. This will allow you to fully understand what conditions for calculating earnings the employee agrees to. For example, time-based bonus wages are extremely popular. This is a form of salary calculation that is not only common among employers, it is also loved by subordinates. But why? What features does it have? What should you pay attention to first?

Different systems and forms

Of course, in Russia there are various payment systems for work performed. Depending on the chosen option, the citizen will, under certain conditions, receive earnings at the end of the month. Now there are two major schemes that help to accrue funds to employees: piecework and time-based.

Direct piecework

The simplest payment scheme for work done. In the direct piecework form, funds will be paid in direct proportion to services rendered or work performed.

In this case, the employee will receive money only for how much he has completed, in accordance with the set prices. For example, for a unit of output a person receives 30 rubles. To earn 30,000, you need to create 10 thousand manufactured items. If a subordinate can, he has the right to increase or decrease his earnings.

This form is used when company management wants to increase productivity. The downside is that quality usually suffers as employees strive to do more, not better.

Piecework with bonuses

There is such a thing as a piecework-bonus wage system. This is a more acceptable option used by companies for which quality also plays a certain role. The form of such calculation of earnings is considered complex. Why?

It provides for the accrual of a bonus in certain amounts for exceeding the established one at the enterprise. This takes into account the quality of products or services provided. That is, simply working more and getting extra money will not work.

Piece-progressive

There is another option: Forms of remuneration provide for a piece-rate and progressive system for calculating funds to employees of companies and enterprises.

In this situation, employees will not be given bonuses for exceeding the established norm. Instead, the cost per unit of product or service provided will increase. Of course, taking into account quality indicators.

More precisely, products produced within the normal range will be paid at the regular rate. But everything that is produced additionally comes with increased payment. Please note that these prices cannot exceed the established regular tariff by more than 2 times.

Chord system

The next type of earnings calculation is the lump sum form. Not a very common option, but it does happen. In this case, funds are paid in accordance with established production standards and an indication of the time in which certain work must be completed.

Most often, when time costs for production are reduced using the lump-sum payment system, employees may be awarded a bonus. This is a common practice found among employers.

Indirectly

What else should you pay attention to? The last type of piecework form of cash accrual is the indirect piecework system. What does she mean? This is a kind of synthesis of piecework and time-based payment. It is usually used to calculate monetary compensation for employees representing secondary personnel. Those who help the main production.

Cash is accrued for the completed volume of production, taking into account the quality of the products. But this takes into account exactly how many units of goods the main employee made. The faster he works, the higher the earnings of non-essential personnel. A very difficult system that is not used very often.

Given the time

This concludes the list of piece-rate options for calculating funds to employees. What else can an employer offer its subordinates? For example, paying for work according to a completely different scheme.

Time-bonus wages are one of the forms of the time-based system. This is the most popular and widespread scenario among modern companies. It has its own characteristics that allow you to increase your earnings without much difficulty.

There is also a direct time system. It has no significant features. There are no other forms of calculating earnings in Russia. Time-based wage systems are common in the country, but, as you can see, there are only two varieties. What features does each option have? What should employees pay attention to?

Just by time

First, you need to consider the most common option for paying employees. We are talking about a simple time-based system. It has already been said that such a scheme does not have any significant features.

Payment is made solely based on time worked. Employees receive money based on the cost of one hour of work. That is, if a person worked 6 hours, he will receive money only for this time. The amount of work performed is not taken into account. As is the quality of the services provided.

A salary calculator will help you calculate how much a subordinate will receive in this case. But everyone is able to calculate their own earnings using a simple time-based system. To do this, you need to find out the tariff that is charged for 1 hour of labor, then multiply it by the time worked. The amount received is the salary.

On time and with a bonus

But there is another pretty one interesting option settlements with subordinates. Time-based bonus wages are a form of accrual of funds for the performance of job duties, taking into account time and some other factors.

Without fail, the employee will receive a salary based on the time worked. But in addition he will be paid a monthly bonus (optional) for the quantity and quality of services provided and goods produced.

That is, the longer and the better the employee copes with the assigned tasks, the more money he will receive at the end of the month. As a rule, the amount of the bonus is set by the enterprise. And it is paid to all employees who deserve it.

Perhaps this is all that time-based wage systems provide. But the employer must take into account some other features. For example, keep strict records of hours spent performing official duties. How to do this correctly?

Time tracking

If the company has chosen a time-based system for calculating earnings, it will be required (a sample filling is presented in the article). The point is that such documentation must be maintained in every company where earnings are based on the duration of work. Moreover, each employee must have a separate timesheet.

This document records all periods worked, as well as breaks, absences, delays and vacations. Weekends are also celebrated. A variety of techniques can be used to track working time. For example, the employer independently records the time at which the employee arrived, and also records the end time working day. You can use special equipment such as turnstiles.

In any case, the employer maintains an individual time sheet for each employee (a sample of the filling was shown). At the end of the billing period (end of the month), the accountant accrues funds to employees according to this document in certain amounts.

Now it’s clear how work can be paid in Russia. Each employer chooses the option for calculating earnings that suits his company. Most often in practice there is either a non-tariff form or time-based payment.

The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees in accordance with the labor costs incurred by them, and in some cases, with its results.

In the modern understanding, the forms and systems of remuneration can be defined as organizational and economic mechanisms for correlating the costs and results of an employee’s labor with the amount of wages due to him. Forms of remuneration are defined as ways of establishing the dependence of the employee’s salary on the results of his work over a certain time, and remuneration systems are, in essence, a technology for implementing this dependence.

There are two main systems of wages for workers, corresponding to the two main forms of labor cost accounting used in practice - time-based And piecework, and additional - premium, which is applied when predetermined indicators are achieved, in combination with any main one. The choice of remuneration system depends on the characteristics technological process, forms of labor organization, requirements for product quality or work performed, the state of labor regulation and accounting of labor costs.

Depending on the amount of labor and time, there are two main forms of remuneration: piecework and time-based.

At piecework payment labor, the worker's earnings depend on general rule, on the number of products actually manufactured and the time spent on their production. It is calculated using piece rates, production standards, and time standards. When deciding on the introduction of piecework wages, it is necessary to realistically assess whether it is possible to establish quantitative indicators of output (work performed) and their accounting, ensure proper labor standards, increase output without changing the technological process, and control product quality.

Depending on the method of organizing labor (work), piecework wages can be individual or collective.

Individual payment is possible for jobs where the work of each worker is subject to accurate accounting. The remuneration depends on the quantity of suitable products produced by the Employee and the piece rate per unit of product. If a worker performs several different types of work (operations), each type of work is paid according to the rates established for them.

At collective piecework wages, the remuneration of each worker depends on the results of the work of the entire team (team, section). Distribution of collective earnings between individual employees should not be egalitarian; it is necessary to take into account the personal contribution of each person to the overall results of the team’s work. This is most often done using the labor participation rate.

Piecework wages have several varieties, which differ from each other in the way they calculate earnings. In addition to direct piecework payment, there is indirect, piecework-progressive, and chord-based payment.

Piece rate– a derivative value that is determined by calculation. To do this, the hourly (daily) tariff rate for the corresponding category of work performed is divided by the hourly (daily) production rate or multiplied by the established time standard in hours or days. To determine the final earnings, the piece rate is multiplied by the number of products produced (work performed).

Piece rates do not depend on when the work was performed: during the day, at night, or overtime.

When determining piecework rates, they proceed from the tariff rates (salaries) of the work performed, and not from tariff category assigned to the employee.

Depending on the method of calculating earnings for piecework, there are several forms of remuneration:

direct piecework when workers are paid for the number of units of products they produce and work performed, based on fixed piece rates established taking into account the required qualifications;

piecework-progressive, in which payment increases for production above the norm;

piecework bonus, when remuneration includes bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first presentation, absence of defects, complaints, savings in materials. The mechanism for calculating it is as follows: the administration of the enterprise, together with the trade union committee, develops prices for the execution of each type of product, which are reflected in the orders for the performance of piecework. The amount of accrued wages is obtained by multiplying the piece rate by the number of parts produced and adding the bonus. The bonus is awarded if the employee exceeds the standards or achieves other indicators that give the right to receive it (no defects, etc.). The amount of the bonus is set by the administration in agreement with the trade union committee as a percentage of wages accrued at piece rates;

indirect piecework, which is used to pay auxiliary workers (adjusters, assemblers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve;

chord, when total earnings are determined for the completion of certain stages of work or for the full range of work performed. A variation of the lump sum form is the payment of labor to employees who are not on the staff of the enterprise and perform work under concluded civil contracts (for example, under a contract).

Time-based wage system comes down to paying the cost of labor for time worked and is used when it is impossible to quantify the results of the labor activity of workers, employees and managers.

With a time-based wage system, the salary depends on the actual time worked and the employee’s tariff rate, and not on the number of works performed. Depending on the unit of accounting for time worked, the following tariff rates are applied: hourly, daily, monthly.

At time-based remuneration, the amount of an employee’s earnings depends on the time actually worked and his tariff rate (salary). For workers industrial enterprises Most often, hourly rates are set. Daily tariff rates are used in those industries where the basis for labor regulation is shift production standards (for example, in the coal industry). Time workers may be paid at average annual monthly tariff rates calculated on the basis of hourly rates. The need to apply an hourly or monthly tariff rate, calculated on an hourly basis, is determined by the enterprise administration in agreement with the relevant trade union body, based on specific production conditions. The introduction of monthly tariff rates should be closely related to the development of monthly standardized tasks.

In the time-based wage system, there are two forms: simple time-based and time-bonus.

With simple time wages a worker's earnings are determined by multiplying the hourly or daily wage rate of his grade by the number of hours or days he worked. When determining the earnings of other categories of employees, the following procedure is observed: if the employee has worked all working days of the month, then the payment will be the salary established for him, but if an incomplete number of working days have been worked in a given month, then earnings are determined by dividing the established rate by the calendar number of paid at the expense business days.

With time-based bonus wages a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate.

The mechanism for calculating the time-based bonus form of remuneration is as follows: the administration of the enterprise, together with the trade union committee, develops a tariff schedule, which is regularly adjusted due to inflation. This grid indicates the cost of one hour of work for an employee of each specific category. The higher the rank, the higher the bet. The amount of accrued wages is obtained by multiplying the hourly wage rate by the number of hours worked and adding the bonus.

The average salary for an enterprise is calculated by dividing the annual wage fund by the average payroll number of all employees of the enterprise.

The coefficients are approved by order general director in agreement with the accounting department and the trade union committee. The amount of the bonus is determined as a percentage of the amount of accrued wages.

The monthly salary of an employee who has worked the standard working hours during this period and fulfilled the labor standards cannot be lower than the minimum wage established by federal law (Labor Code of the Russian Federation, Art. 133). In some cases, in order to more fully take into account the labor contribution of each worker to the overall results of labor, with the consent of team members, labor participation coefficients (LPCs) can be applied. The higher the employee’s contribution, the greater his CTU and, accordingly, his salary.

To strengthen the material interest of employees in fulfilling plans and contractual obligations, increasing production efficiency and quality of work, bonus systems, remuneration based on the results of work for the year, and other forms of material incentives can be introduced.

Under bonuses refers to the payment to employees of amounts of money in excess of their basic earnings in order to encourage the success achieved at work and stimulate their further increase. At the same time, bonuses serve important means expressing recognition and approval of the merits of the rewarded person from society, the workforce, and an incentive to improve the work of other team members.

General concept Bonuses for employees are usually divided into two narrower concepts: bonuses as incentives provided by the remuneration system, and bonuses as encouragement (awards) for distinguished employees outside the remuneration systems.

Premium wage system involves the payment of bonuses to a certain circle of people based on pre-established specific indicators and bonus conditions. The range of persons to be rewarded, the indicators and conditions of bonuses, the amounts of bonuses (specific for each profession, position or their maximum amounts) are provided for in the regulations on bonuses. Based on such bonus provisions, the employee, upon fulfilling both the indicators and conditions of the bonus, has the right to demand payment of the bonus, and the organization has the obligation to pay the bonus amount.

In addition to remuneration systems, remuneration for employees of enterprises and other organizations can be established based on the results of annual work from a fund formed from the profits received by the organization. The amount of remuneration is determined taking into account the employee’s labor results and the length of his continuous service in the organization. There are no legislative acts regulating the payment of this remuneration. This means that only the basic initial provisions on the procedure and conditions for payment of remuneration based on the results of annual work have been established in a centralized manner. Organizations are given ample opportunities to independently resolve many issues related to the payment of remuneration, taking into account the specifics of production, working conditions and the nature of personnel workers.

The establishment of a remuneration system and forms of material incentives, approval of provisions on bonuses and payment of remuneration based on the results of work for the year is carried out by the administration of the organization in agreement with the relevant elected trade union body.

To correctly calculate wages for workers great importance It has taking into account deviations from normal operating conditions, which require additional labor costs.

Payment for night work hours(from 22 to 6 o'clock). An hour of night work is paid in the increased amount provided for by the collective agreement of the organization, but not lower than the amount established by law. The duration of night work (shift) is reduced by 1 hour.

Payment for overtime hours. Overtime work is allowed in exceptional cases and with the decision of the trade union committee of the organization. Overtime work is paid for the first 2 hours at least one and a half times the rate, and for subsequent hours at least twice the rate for each hour of overtime work. Overtime work should not exceed 4 hours for each employee for 2 consecutive days and 120 hours per year. Compensation for overtime hours with time off is not permitted.

TO overtime work Pregnant women and women with children under 3 years of age, workers under 18 years of age, and workers of other categories established by law are not allowed to work at night.

Payment for work on weekends and holidays. Work on weekends and holidays is compensated to the employee by providing another day of rest or, by agreement of the parties, in cash. Work on weekends and holidays is paid at least double the amount.

Payment for next vacations. Employees are granted the right to leave after 11 months continuous operation at this enterprise. An employee on leave is retained average earnings.

Payment for the time spent performing state and public duties. During the performance of state and public duties (participation in court hearings as people's assessors, public prosecutors, experts or witnesses; exercise of voting rights, and so on), employees receive their average earnings at their place of work.

Temporary disability benefits are paid to workers and employees from social insurance contributions, in the manner prescribed by the Regulations on the procedure for providing benefits for state social insurance, approved by Resolution of the Presidium of the All-Union Central Council of Trade Unions of November 12, 1984 No. 13-6. The basis for payment of benefits is sick leave certificates issued by medical institutions. The amount of temporary disability benefits depends on the employee’s length of service and his average earnings:

with continuous work experience of up to 5 years – 60% of earnings;

from 5 to 8 years – 80% of earnings;

from 8 years and more – 100% of earnings.

Regardless of length of service, benefits are issued in the amount of 100%:

as a result of a work injury or occupational disease,

working disabled people of the Great Patriotic War and other disabled people equal in benefits to disabled people of the Great Patriotic War, persons who have three or more dependent children under the age of 16 (students 18 years old).

on pregnancy and childbirth.

In addition to the above cases, the average earnings remain the same:

for employees undergoing examination in a medical institution are required to undergo such examination;

for donors on the day of examination and on the day of blood donation, as well as providing them with a day of rest after each day of blood donation. At the request of the employee, this day is added to annual leave;

when there is a delay in issuing to the employee work book through the fault of the administration - for the entire period of forced absence;

when transferring an employee to another permanent lower-paid job - within 2 weeks from the date of transfer,

in case of temporary transfer to another job, in case of production necessity, with remuneration for the work performed, but not lower than the average earnings for the previous job;

for employees meeting production standards during temporary transfer to another, lower-paid job due to downtime. For employees who do not comply with the standards or are transferred to work paid on a time basis, their tariff rate (salary) is retained;

for employees transferred for health reasons to easier, lower-paid work - within 2 weeks from the date of transfer;

for employees temporarily transferred to lower-paid work due to injury or other work-related health damage due to the fault of the enterprise - until they are restored to work capacity or permanent loss of ability to work or disability is established;

when pregnant women and women with children are dismissed due to the complete liquidation of the enterprise - for the period of their employment, but not more than 3 months from the date of termination of the employment contract.

Based on the existing two forms of remuneration - time-based and piece-rate - in practical life it is possible to use various modifications of them, which in most cases depend on the characteristics of technology, production organization, forms of labor organization, security labor force and other factors.