Wages: what they are, the main functions of wages, their classification and payment terms according to the Labor Code. Salary(2018)
There are 2 types of remuneration stipulated by law: basic and additional. Basic salary consists of:
- payment for actual time worked
- remuneration at prices, rates
- bonuses or additional payments for quality and intensity
- mandatory additional payments for working at night and on weekends
The types of additional salary are as follows:
- payment of regular paid vacations
- compensation for work breaks for nursing mothers
- remuneration for performing government duties
- benefits upon dismissal of employees
There are 2 main forms of remuneration for workers: piecework and time-based.
It is more convenient to present this classification in the form of a table:
Types of remuneration table
Let's look at examples of when this or that remuneration system is used.
Types of piecework wage system
If it is possible to take into account the quantitative values of labor productivity, and the concepts of “rationing”, “production”, “time standards” are applicable to them, then we are talking about a piece-rate system of remuneration for employees. When calculating the final amount of remuneration receivable, the accountant uses the terms “piece rate” and “tariff rate”.
What is the piece rate and how is it formed?
Piece price is an arbitrary numerical parameter determined by a special calculation. To obtain the required value, the tariff rate per hour approved for the corresponding category is multiplied with the accepted standard of time in days or hours. You can calculate the piece rate by dividing the tariff rate by the standard hourly output. It is important to know that when it comes to piece rates for employees, the calculations are based on the tariff rate approved for this type of work, and not on the tariff category that was previously assigned to a specific employee.
Options for forms of remuneration depending on the method of calculating the final remuneration for piecework:
- Direct piecework form of remuneration
Specifics: the employee receives remuneration based on the number of elements manufactured or the number of products produced during the reporting period. To perform the calculation, only firm piece rates are used.
- Salary according to piecework-progressive form
Initially, the amount of remuneration is calculated as in the case of direct piecework wages, but the piecework rate increases after the production of a certain volume of products, say, for 1000 units. – 50 rub./piece, with 1001 units. – 53 rub./piece.
- Piece-bonus wages
The salary is calculated taking into account piece rates and tariff rates, but implies the presence of a special reward - a bonus if the employee exceeds the norm, reaches a certain number, does not allow marriage, etc.
This option for calculating remuneration is applicable when it is necessary to evaluate not the number of parts made and not the final volume of products, but the readiness of a whole complex of works of different specifics and functionality, and the deadline for their completion is important.
Time wages and their types
If it is impossible to determine how much an employee did per unit of time, wages are calculated taking into account the time worked. This algorithm for determining remuneration for labor is usually called a time-based form of remuneration for an employee.
“Time workers” can be managers, administration, technical and business personnel, accounting service specialists, even workers whose labor results cannot be calculated in quantitative terms, may be on a time-based wage system.
The salary for “time work” does not depend on the volume of work or quantity functional responsibilities. It is calculated taking into account the actual time worked, usually at 40 hours. working week, and the size of the employee’s tariff rate, which can be a monthly salary.
The following types and forms of wages are accepted for “time work”:
- A simple time-based form of remuneration calculation
Formula for calculating the amount to be issued during idle time time-based form the following: the established hourly rate of a specific employee is multiplied with the amount of hours actually worked by him for a certain period of time.
- Time-bonus wage system
If you are assigned a time-based bonus form for calculating earnings, this means that a bonus in a certain percentage of the tariff will be added to the amount calculated based on the tariff taking into account the time worked.
The following diagram reflects the types of wages and forms of remuneration more clearly:
Piece form of wages: features
Piecework can be used subject to the following restrictions:
- quantitative values characterizing production must reflect real costs with maximum accuracy
- created favorable conditions for execution established standards production and there are objective opportunities to exceed the plan
- according to production tasks, exists urgent need motivate employees to increase the number of products produced
- the procedure for rationing labor and calculating piece rates has been recognized as effective for this specific production
- the administration can guarantee that the increase in product output will not affect its quality in any way and is not associated with a violation of technology
Time-based form of remuneration: characteristics
An employee's earnings are calculated based on the established rate for the day, week or month. Time workers are usually recognized as accounting employees, engineers, managers, administrative staff, and business unit specialists. The types and forms of remuneration for them cannot be based on the actual quantity of products produced or the volume of work generated, therefore their salary directly depends on the actual time worked, usually per month.
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Wages are payments for goods that are presented in the form work force. The size of the salary depends on what qualifications the employee has and the quality of the work he performs.
Salaries must be correctly calculated and paid on time.
What is salary?
- status. The function indicates that the employee’s labor status corresponds to the status that is determined based on the size of the salary. Status is considered as the place that a person occupies in the relationships that have developed in society, as well as in such connections.
Labor status is understood as the role played by the employee in relation to the team, and subordination is also considered. The main indicator of status is the amount of remuneration.
By comparing this size with how much effort a person puts into production, he can draw conclusions about whether his work is fairly paid or not.
The enterprise must have a development for which labor is paid, which is publicly available, which is best done through drawing up a collective agreement;
- regulating. Has an impact on supply and demand labor resources, the formation of the team, its employment. It acts as a kind of balance between management and workers. The function is implemented by dividing wages among employee groups;
- production-share. Its purpose is to determine how much each person did in the production process in relation to others.
Types of wages
Several types of salary.
There are 3 types of salaries:
- main This type of salary is due to the employee in any case. It includes accruals for the time when the employee actually performed his labor functions, or, if a piece-rate payment system is in effect, the determining factor will be the quantity.
In this case, not only the basic tariff prices are taken into account, but also premium ones. This also includes accruals for hours worked in excess of the required hours or at night.
This takes into account the fact that working conditions must differ from those established by law. This also includes charges for or, which are a forced measure, this refers to “piecework”;
- additional. Such payments are not considered mandatory. IN this group payments include benefits in case of layoffs, payment for vacations and for mothers who returned to work while the child is still an infant, labor successes, etc.;
- nominal. It represents the amount that was paid to the employee for the time period that he worked.
Using this type of salary, it is impossible to track the standard of living, since it does not take into account purchasing power, inflation and the price level.
Payroll systems
Types of piecework wages.
There are 2 types:
- Time-based;
With piecework, the salary directly depends on how much product is produced by the employee or how much work he completes. “Piecework”, in turn, has subsystems:
- straight.
When this system is used, the salary is the price for one product or job that was performed multiplied by the number of products/jobs. Such rates are created by the employer and prescribed in employment contracts and local regulatory acts;
- premium.
When applying this system, it is calculated in the same way as discussed above. However, an additional point is the bonus that is awarded to the employee. What its size will be and the conditions for receiving it are determined by the employer;
- progressive.
The rule here is that products that are produced within the established norm will be paid for as usual, and those that exceed the norm will be paid in an increased amount;
- chord.
In this case, payment is accrued not to one specific employee, but to a team that performs the work within a strictly specified time frame. The salary of each team member directly depends on the time period he worked and what the result of his work is;
- indirect.
In practice, it is applicable to those who work in auxiliary industries. Their salary depends on the salary of workers working in basic industries. This dependence is established by the employer.
When an employer chooses any of the above types of salary calculation, its amount cannot be less than that established by the state. This rule has no exceptions and applies to enterprises and organizations of any form of activity.
It is implemented in the form of establishing a minimum wage per hour of work or rate.
An employer can pay a salary less than the established minimum only when a person works in this organization part-time or combines work.
Time wages are used when:
- The employee performs too diverse job duties, which are difficult to quantify;
- There is a need to increase labor productivity;
- The most important indicator in production is quality, not the quantitative indicator of products/work;
- With an increase in the number of works that have been completed, their quality will not change;
- The employee performs work that is creative, or he cannot influence the growth of the quantitative result of work.
Employees are also paid a bonus.
Types of time system:
- simple time-based.
When this system operates, only the time period during which the worker performed his duties is taken into account. Salaries are calculated based on either hourly rates, daily rates, or salary.
The time worked by the employee is, in all cases, necessarily reflected in the time sheet. That is, when the worker works out required amount hours per month, then the salary will be the amount of the salary and not more than a ruble;
- time-based piecework.
In this case, to all of the above are added, which are established by the management. The amount of the bonus is determined monthly and depends on the profit received by the enterprise for the month. Although there are situations when the employer sets a fixed amount and changes it only when the amount of the basic salary increases.
When an organization establishes time-based payment for employees, it is guaranteed that they will constantly earn money, even regardless of whether the level of production falls or not. However, it should be said that if this level increases, the salary amount will not increase.
The organization also has its pros and cons under this system: on the one hand, it is impossible to increase the output of workers, and on the other hand, when production increases, the organization’s funds will be saved.
Elements of wages
Salary schemes and types of salaries are the main elements of remuneration.
To calculate the salaries of office workers and technical workers, a staffing table is used, which reflects the schemes of all official salaries and indicates in which group how many employees work.
The salary of apprentices depends on their number and the benefits they receive. Salary calculations for piecework and time-based payment systems are carried out separately. Technical rationing, which is the amount of time workers spend on producing one good, affects workers' wages. Labor costs:
- time standards.
This is the time during which a worker produces a certain amount of goods;
- production standards.
A task given to a worker working under a piecework system, which determines the required quality of a product produced in a certain time and under certain conditions;
- service standards.
They will determine how many mechanisms the employee must service in a certain time.
Employment contracts and their forms:
- Collective agreement is an act that is legal in nature and regulates labor relations between the employer and workers, describing their responsibilities and rights at the organizational level;
- An employment agreement is also a legal act that regulates the relations within society that exist between workers and the employer. Such an agreement is concluded at the federal level, regional level, also at the territorial, sectoral and even within professions.
An employment contract can be concluded for the time that is directly established in it, or for the time during which the work must be performed.
It can also be concluded for the period during which the person will undergo testing, or for an unspecified period.
Terms and amount of payments
Payments are made twice a month.
Article 136 of the Labor Code states that the period for payment of wages is determined on an individual basis. However, the salary must be paid to the employee after the period closes (no later than 15 days after it).
New rules have been established according to which the full salary must be calculated no later than the 15th of the next month, and advance amounts must be paid before the 30th or 31st of the current month.
The employer must strictly adhere to the established deadlines, since if they are violated, proceedings will be held. There are also requirements regarding the payment of vacation pay - they must be paid 3 days before the employee’s vacation begins. The date of scheduled vacation can be shifted only by mutual agreement of the employee and the employer; in other cases, vacation must correspond to the schedule.
When fixing the terms when the salary will be paid, you need to indicate exact dates, not the interval. It is impossible to combine the terms of salary and advance payment in accordance with the law. However, it is possible to make more salary payments than established. For example, there may be a weekly payment.
The size of the salary depends on what kind of remuneration system operates at the enterprise. The employer should not forget that its size cannot be less than the established one.
Salary in various systems is designed to perform the functions of stimulating employees to increase labor productivity and the quality of manufactured products. This approach will lead to a healthy economy and increased human well-being.
From this video you will learn about the timing of salary payments.
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All working people want to be paid for their work. Remuneration for it is calculated in different ways and is determined by job responsibilities, the amount of time spent on work, the quality and volume of work.
For them, wages are the main source of income and serve to satisfy daily needs and improve their well-being. It is in his interest to have higher wages through improved results.
The employer strives to minimize the employee’s wages, since he sees them only as production costs.
What is salary
If we look at the legislation, we can see that wages are remuneration for work, which is directly related to the level of qualifications of the employee, to the extent to which complex tasks he can comply with what the working conditions are. This also includes incentive payments, as well as various compensations.
There are many definitions of what a salary is. This, in any case, is a concept closely related to the concept of the price of labor.
In a word, the value of the product created by the employee must provide him with the payment of wages, reimburse all production costs and make a profit.
In principle, the Labor Code prescribes only the basic concepts of wages. The decision on what types and forms of wages to apply in your company is made exclusively by its director and chief accountant.
Salary is the monetary reward received by an employee for his work
Salary forms
There are two slightly different concepts - types and forms of salary. If there are only two species, then there are significantly more forms, since the main forms are further divided.
Remuneration can be in two main forms:
- First, the main one, provides for a payment calculated based on a predetermined salary. The enterprise has developed tariff schedules that set out salaries for employees different professions and skill levels. Based on it and the amount of time actually worked, the final payment is calculated.
- Second, piecework, has prices not according to professions and qualifications, but according to the type of work, each of which has a specific cost. Based on what exactly the employee did, his remuneration will be calculated. This type of salary is divided into several types.
Time form
This method is used in cases where labor standardization is not necessary or is simply impossible.
Imagine a situation where a worker must complete a certain number of items in order to receive a specific amount of money.
In this case, he will strive to produce a given quantity, regardless of quality.
But what if the product requires high precision manufacturing? If quality is more important than quantity This is where paying for time, not quantity, will help. It is necessary to ensure that the employee does not have to rush, so that quality comes first.
In time-based wages, the decisive factor is the time worked, taking into account the employee’s salary
For an employee, time-based payment guarantees constant earnings regardless of a decrease in the level of production, but does not provide the opportunity to increase it by increasing the intensity of his work or the share of participation in the production process. For an enterprise, the time-based form does not allow increasing the output of workers, but with an increase in production, wage savings are guaranteed.
This method also has its own division into simple and premium forms. This can be a basic salary or an additional one:
- Simple Time Form does not involve the payment of bonuses, the amount for the employee is constant and is determined depending on the established salary or the established tariff rate - hourly or daily. If a monthly salary is established and the employee has worked all days of the month, the amount of the monthly salary corresponds to the salary.
- Time-premium method consists of adding the bonus amount to the amount of the basic payment. The percentage of the bonus is determined by the management of the enterprise on a monthly basis and depends on the profit received for the month. However, there are cases when this percentage is fixed and the bonus amount changes only if the amount of the basic payment has changed (for example, due to days taken by the employee at his own expense).
Piece form
This method is used in an enterprise precisely when the number of products produced comes first.
In this form, the employee can increase his salary by increasing productivity through the use of advanced methods and techniques in work or by increasing the intensity of work.
With piecework payment, the management of the enterprise, in order to increase production, can stimulate the production of workers.
But we should not forget that such actions can negatively affect the quality of the products. There are several types of piecework payment:
- Straight. This method of payment provides for tariff rates despite the fact that it is piecework. The fact is that even with piecework, there is a fixed number of products or work that must be completed in accordance with the standards. Based on this, the tariff rate is calculated. So, a person can do more or less, but the bet is calculated based on the average indicator identified as a result of observations.
- Premium. In this case, there is practically no difference from direct payment. To this is added a certain amount that can be paid to the employee for the absence of defects or for saving materials. There are also bonuses for significantly exceeding the standard volume of work.
- Progressive. This payment method has its own advantages. As we know, with piecework, standards still exist. Which the employee is obliged to fulfill. If he performs more than the norm, then he is paid extra at the average rate. So, with the progressive form, for each subsequent product made above the norm, the payment increases.
- Indirect. This method is intended for auxiliary workers who set up machines, package manufactured products, etc. To make it clear, let's explain with an example. The remuneration of the machine operator depends on how many products the main worker made on it. Thus, the auxiliary worker is directly dependent on the main one. If the second one performs more work than the standard and receives a bonus, then the first one will also receive it.
- Chord. In the case when a team of workers is paid for a predetermined amount of work and pre-agreed deadlines for its completion, it is better to use the chord system. The distribution of earnings between team members should directly depend on the time each person works.
- Collective. In this case, everything depends on the work of the entire team, and not just on one person. The task is issued to the brigade, and it must be completed. However, this method also has difficulties. It is quite difficult to take into account how much work each individual person put into the common cause. After all, the amount of money due is paid to the entire team and it needs to be distributed.
Piece wages directly depend on production volumes
Types of salary
What are the types of salary? What is the sum that the employee will ultimately receive? According to Labor Code, two types of wages are distinguished.
Salary There is a main and an additional one. The first of them is paid in any case, but the second is optional.
The first type includes:
- those amounts that are paid to an employee for real time work or, in the case of piecework payment, for the number of works. This includes not only basic tariff rates, but also bonuses;
- amounts that will be paid if a person worked overtime or at night, if his working conditions differ from the normal ones established by law;
- amounts received by an employee who works on a piece-rate basis, but is forced to remain idle due to the fault of the enterprise.
Additional wages are special payments provided for by law, according to which company employees receive, in addition to the basic amount, some additional remuneration. This may include payment for vacation, payment of benefits in case of layoffs, payment to women who went to work with infant on hands, etc.
Source: http://vashbiznesplan.ru/terminy/formy-vidy-zarplaty.html
Surely, every employee would like his salary to meet his needs, the salary to provide his family with everything necessary.
When setting wages, the employer takes into account production costs, the prevailing wage level in the industry, and also expects to make a profit.
Therefore, the interests of the employer and employee regarding the sphere of remuneration come into conflict? What is salary? How are wages calculated? Not every employee fully understands the meaning of such concepts. We invite you to look into these issues together.
Salary or wages
The concepts of “salary” and “remuneration” are completely equivalent. In the Labor Code of the Russian Federation, both of these meanings are used, without actually making any differences between them, guided only by the principle of euphony in certain expressions.
Initially, labor legislation distinguished between the following concepts: remuneration as a system of labor relations, and wages as material remuneration. However, in the current edition of the Labor Code of the Russian Federation, such a difference has been eliminated.
By definition, wages (wages) are material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of the work, including incentive payments, as well as guarantees and compensation to employees for work in difficult conditions. The concepts of “wage” and “wages” are closely related to the concept of minimum wage (minimum wage).
Payroll
Any accruals, be it wages, vacation pay, bonuses and other payments, are made on the basis of local regulations.
Salaries are calculated according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, night work, overtime, piecework rates, payment for forced downtime due to the fault of the employer, and the like.
Additional payment is payment for unworked time, namely: additional breaks for nursing mothers, performance of public duties, vacations, as well as benefits associated with dismissal and disability.
The remuneration of each employee must be recorded in the employer’s orders.
Procedure and terms of payment
The employer notifies each of his employees in writing about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received.
Payment of wages is carried out either at the place of work, or by transferring funds to the employee’s bank card.
Payment conditions are established collectively or individually employment contract.
Payments are made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, payment is made on the previous working day.
Form of remuneration
There are several forms of remuneration: piecework and time-based.
Piecework is a wage in which payment is calculated from the number of units of product produced in a certain period, taking into account the quality of the product and the complexity of working conditions.
Types of piecework wages include:
- direct piecework - wages directly dependent on the number of products produced, work performed, based on fixed prices taking into account the qualifications of the employee;
- piecework-bonus – provides for the accrual of bonuses for exceeding production standards;
- piecework-progressive - payment for manufactured products within the norms at established prices, and products exceeding the norm are paid at prices according to a progressive scale, but not higher than double the rate;
- chordal – provides for an assessment of the volume of various works indicating a specific deadline for their completion;
- indirect piecework - used to improve labor productivity in servicing equipment and workplaces. The work is paid based on the product produced by the main worker.
Time-based is a form of payment in which the salary depends on the time worked, taking into account the working conditions and qualifications of the employee.
With this form of payment, the employee is assigned time-standardized tasks. There are simple time-based types of payment and time-based bonus types:
- simple time-based – payment for time worked, regardless of the size of the work performed;
- time-based - bonus - payment for time worked at a rate with bonuses for the quality of work performed.
To ensure the material interest of employees in fulfilling plans, bonus systems are used: remuneration (bonus) based on work results and other forms of material incentives.
Violation of deadlines for payment of wages and salaries
In case of failure to pay wages on time, the employer is subject to liability in accordance with federal law.
If the period of delay in payment is more than 15 days, the employee has the right to stop work until the debt is paid, being sure to notify the employer.
It is not allowed to stop work during the period of military or state of emergency, in military and paramilitary formations, civil servants, workers whose labor function is related to ensuring the life of the population, as well as serving hazardous industries.
During a work stoppage, the employee has the right not to be at the workplace and is obliged to return to the established working hours no later than the next day after receiving notification of the employer’s readiness to pay wages.
For each day of delay, the employer is obliged to pay monetary compensation and compensate for moral damage caused to the employee.
Employees have the right to protect their rights to receive wages by filing the following claims in court:
Claim for recovery of wages
Statement of claim for recovery of monetary compensation for delayed payments
Statement of claim for wage indexation
Statement of claim for recovery of severance pay
Statement of claim for moral damages from the employer
Source: http://iskiplus.ru/zarabotnaya-plata/
What is salary and the basic principles of its calculation?
The right to receive a minimum salary is guaranteed by the Constitution of the Russian Federation.
According to the Labor Code of the Russian Federation, wages are paid twice a month; the payment procedure and calculations must be brought to the attention of the employee.
Functions
Some of them lead to differentiation of the level of earnings, others to its equalization.
The main functions are:
- reproduction function. Compensates workers for labor expended in production. Here the most important sign of implementation is the size of the salary;
- stimulating or motivational function. Increases the interest of workers in increasing production, directs their interest to increasing their labor contribution and, consequently, the level of income received;
- social function. Helps to implement the principle of social justice;
- accounting and production function. The ability to characterize the degree of labor participation in the pricing process and its share in total production costs;
- regulatory function. It regulates the relationship between supply and demand in the labor market and forms the level of employment.
Kinds
Salaries are divided into two main types:
- Main. Includes remuneration for time worked, taking into account the quantity and quality of work, additional payments (night shifts and overtime work), payments for downtime. Paid according to the tariff rate, salary, bonuses, piece rates.
- Additional. Includes all payments provided for by law for unworked time (periods of maintaining average earnings): payment of guaranteed annual leave, payment of benefits upon dismissal, etc.
Amount and form of payments
The amount of remuneration depends on the form of payment accepted at the enterprise. There can be two of them:
Piecework
The amount of remuneration depends on the volume of work performed. Divided into:
- direct, proportional to production;
- piecework-bonus, with additional payment of bonuses;
- piecework-progressive, when the prices for performing work are within the norm are one, above the norm - others;
- collective piecework, which is established if the amount of output cannot be calculated individually.
Piece payment allows the enterprise to stimulate the work of workers and increase production, but with its growth, a decrease in quality is possible.
Time-based
Earnings directly depend on the rate (hourly, daily, monthly) and time worked.
Divided into:
- simple, in which the rate is multiplied by the amount of time worked;
- time-based bonus, when a percentage of the rate in the form of a bonus is added to the simple one.
For an enterprise, the time-based form of remuneration has the advantage that as production increases, costs remain the same. The disadvantage is that there is no incentive for employees to increase productivity.
North America
In the United States of America, wages are high ($3,263) and vary greatly from state to state.
CIS countries
Source: http://zakonguru.com/trudovoe/oplata/zarplata
remuneration for work
Wages are the amount of money that an employee receives from an employer for performing a specific task specified in job description or verbally described work.
The following types of wages are distinguished:
– main. This is a mandatory, pre-agreed payment depending on the form of payment at the enterprise: salary, piece rate or tariff rate. Also included in the basic salary are additional payments for length of service, bonuses, overtime work, etc.
– additional. This is a kind of reward for working above the norm, encouragement for success, working conditions, severance pay, etc. These payments are optional and are carried out at the initiative of the employer.
Depending on the payment system used by the employer, an employment contract is concluded with the employee, none of the clauses of which should contradict Article 135 of the Labor Code of the Russian Federation.
It is worth noting that all additional payments: additional payments, allowances, bonuses, as well as the conditions under which the work will be performed must be specified in the employment contract.
One more important point is the frequency with which wages are paid. It must be at least twice a month; this norm is prescribed in Article 136 of the Labor Code of the Russian Federation.
Payment days at each enterprise and in each organization must be determined and recorded in the internal labor regulations.
If the payment day falls on a weekend, the payment must be made the day before. As for vacation pay, it must be paid within three days from the date the employee goes on vacation.
If vacation pay is not paid on time, then according to Article 124 of the Labor Code of the Russian Federation, the employee has the right to postpone his vacation to another time.
As for the amounts that are accrued to an employee who works full time (who has fulfilled the quota), they should not be less than established by law minimal salary. Each enterprise has the right to introduce its own minimum wage (not less than the officially determined one).
The minimum wage is an economically justified amount of money established by law, less than which employers do not have the right to pay their subordinates.
For the public sector, the rate of a first-class worker is equal to the amount of the minimum wage.
With rising inflation, revisions in the consumer basket, changes in the gross national product and other factors, the minimum wage changes.
Most of the factors depend on the size of this indicator. social payments. We can say that this amount is the basis for the state provision system of social guarantees for citizens in the area of income.
In economics, there are concepts such as real wages and nominal wages.
As for the nominal, it represents the amount of money that was received from the employer over a certain period of time.
This indicator cannot reflect the real standard of living of a worker, since an increase in wages does not always indicate an improvement in his paying ability.
While the real salary shows how many services or goods can be purchased for the amount of money received.
The resulting indicator will reflect the true picture of a person’s paying ability.
The dynamics of growth in real and nominal wages can be diametrically opposite if the country has a fairly high level inflation.
In conditions market economy An enterprise has the right to independently choose the system and form of remuneration, work and rest hours, methods and methods of incentives for its workers. The main condition is that the basic guarantees of the state in the field of payment and working conditions must be observed by employers.
Source: http://.ru/article/41367/zarabotnaya-plata
What is salary? – Cash payment to the employee
IN economic theory In a broad sense, wages are monetary payments that are due to an employee as compensation for his work. Different sources differ in their definition of what wages are.
From the employee’s point of view, this is the price of labor resources spent on the production process. From the employer’s point of view, these are the costs of production and sales of products, which are used to pay employees, etc.
But it is equally important to know what is included in wages, and today this is payment for time worked (salary, tariff rates, additional payments and allowances), payment for time not worked (vacation pay, temporary disability benefits) and one-time payments (bonuses, assistance for vacation, annual remuneration).
According to its functions, wages should motivate a person to work, provide for the material needs of the employee and his family, ensure a professional and cultural level, and stimulate increased labor activity. It must provide status, regulate the relationship between demand and supply of labor, and, of course, determine the extent to which the worker participates in the total costs of production.
Types of wages
Salary happens
- time-based (guaranteed monthly salary),
- piecework (earnings directly depend on the intensity of work).
But in order to assess how well wages satisfy the worker’s needs, it is also necessary to distinguish between nominal and real wages.
- Nominal wage is the amount that is paid to an employee over a certain period of time for hours worked or products produced.
- Real wages are the volume of material goods, goods and services that an employee can purchase with the amount of money remaining from the nominal wage after paying taxes and mandatory contributions.
What does salary depend on? First of all, it depends on supply and demand in the market. For example, recently the prestigious and highly paid profession of economist lost its status due to an overabundance of novice specialists.
Oddly enough, age affects the level of salary.
Students and university graduates, as well as retirees, are less likely to defend demands for increased wages, while people aged 24 to 45 are more interested in increased wages.
The level of wages can be influenced by trade unions and legislation, but still the main factor is qualifications and active life position the employee himself, his personal contribution and level of responsibility for the assigned work.
How much do you earn?
When looking for a job, many people pay attention to such a factor as the average salary.
This economic indicator, which is determined by dividing the total amount of accrued wages by the average number of employees of an enterprise, organization or sector of the national economy.
But it gives only a vague idea of the industry as a whole.
In order to adequately assess the amount of wages, you need to take into account such a parameter as the wage rate - this is the price that the employer pays for the use of labor for a certain period of time. In the labor code, the wage rate is determined without taking into account bonuses and compensation and before withholding income tax and national insurance contributions.
Source: https://elhow.ru/fininsy/finansovye-opredelenija/chto-takoe-zarabotnaja-plata
What types of wages and forms of remuneration are there?
Types of wages and forms of remuneration- what do these concepts mean, what is their difference? ABOUT types of wages, we will talk about the forms in which it can be accrued and how an employee can defend his rights in matters of this kind in this article.
About wages and their types
Forms of remuneration
Concepts like types and forms of wages, are familiar to many, but not everyone understands what the differences between them are. Let's try to find out.
About wages and their types
Wages in our country, as throughout the world, are the main means of financial support for the working population. What should be understood by this term?
These are payments to working citizens, made taking into account such indicators as:
- the time they worked;
- volume and quality of work performed;
- overtime and night working hours;
- downtime is not their fault.
According to Art. 136 of the Labor Code of the Russian Federation, salaries must be paid to employees at least 2 times a month.
In this case, the days on which its payment is made are established by the employment contract and other internal local regulations. regulations employer.
For certain categories of employees, the law or contract may provide for a special period for payment of wages (for example, employees working on a rotational basis may be paid based on the results of the entire shift).
However, payments in favor of the employee are not limited to the basic salary, since the amount that is paid to the employee for the period worked (regardless of what is taken as a day, a week, a month or several months) is the basic salary employee is the first type of salary.
labor legislation Additional guarantees are also provided for the working population.
In this case, we can talk about the payment of benefits and additional payments to certain categories of workers, as well as the provision of paid leaves.
And so the next one arises type of salary- additional. Such salaries, in particular, include:
- payment of annual paid leave;
- payments for time not worked by the employee, which, in accordance with the law, is still subject to payment (for example, during downtime);
- payment of breaks from work for breastfeeding women;
- payment of preferential hours to minor employees;
- payment of severance pay to employees in case of dismissal, etc.
You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee.
Of course, the most common form of payment is monetary, but the law does not prohibit the conclusion of employment contracts containing a condition for payment in another form.
In unofficial sources you can also find a division of salaries into the so-called white and black.
It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it is also not worth talking about all the “delights” of black money, since this topical topic is often discussed in the media.
However, we still consider it appropriate to present this classification, since these types of wages exist in modern society.
Forms of remuneration
The form of remuneration refers to the procedure for calculating an employee’s salary and the choice of the initial unit on the basis of which it is calculated.
There are only two forms of payment in our country; everything else is regarded only as their subtypes.
Today, there are piecework and time-based forms of remuneration, while the employer has the right to determine the calculation procedure independently.
In the first case, the employee’s salary depends to a greater extent on the quality of his work.
To make the calculation, the employer needs to take into account 2 main values, which are production and time standards.
When calculating earnings, he evaluates how well the employee worked, based on how much work he completed per unit of time.
That is, when calculating payment in this case, prices for the work actually performed (products manufactured by the person) are used.
The initial value is calculated by dividing the hourly tariff rate, taking into account the type of work performed, by the hourly production rate or by dividing this rate by the time rate, measured in hours/days.
Then all that remains is to multiply the result by the number of products produced by the employee.
Note that the employer, when determining the size of the piece rate, takes as a basis the rates according to the tariff of the work performed, and not the tariff category available to an individual employee.
Depending on the method chosen by the employer for calculating piecework wages, the following types can be distinguished:
- Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the volume of work performed) and the piece rate.
- Piecework progressive. The employer increases the piece rate for part of the manufactured products (the volume of work performed) above the established standards.
- Piece premium. In this case, the employee is due not only direct wages (based on the volume of products delivered), but also additional payment when it reaches certain indicators (when working above established standards, eliminating manufacturing defects, accelerating the production process, etc.).
However, the most common form of payment today is the time-based form of payment.
In this form, the employee’s salary will depend on what tariff rate is in effect for a particular employer, as well as on how much time he actually worked in accounting period. In this case, we can talk about 2 subtypes of time payment:
- simple, in which the amount of earnings is determined ordinary multiplication tariff rate for the number of hours worked;
- time-based bonus, when the payment includes a bonus, which is calculated as a percentage of the tariff rate.
As you can see, types of wages and shapes wages are very close concepts to each other, but not analogous.
Source: http://nsovetnik.ru/zarplata/kakie_byvayut_vidy_zarabotnoj_platy_i_formy_oplaty_truda/
Types of wages (nominal and real)
The nominal salary is not always adequate to the real prices of goods and services. Very often, its significant value does not allow a person to live with dignity.
And the point is not that he does not know how to rationally spend the income he receives, but that these incomes do not meet the actual standard of living.
In labor legislation, remuneration is understood as the remuneration that is accrued and paid to the employee for the performance of his duties. job responsibilities.
Besides, include salary and various:
- compensation in the form of additional payments and allowances. For example, these include the northern coefficient, paid for work in special climatic conditions; payments for work in areas that are radioactively contaminated; for working overtime, etc.
- incentive payments. For example, bonuses and other remunerations that are paid for the best performance in work, etc.
Salary, including all payments, depends on many factors, in particular:
- on the qualifications of the employee;
- on the complexity and volume of work he performs;
- on the quality of working conditions;
- from working in a budget or commercial enterprise.
In addition, wages depend on the remuneration system adopted by the enterprise, as well as on the availability and nature of incentive payments approved by local regulations, collective agreements, or otherwise.
In this regard, the maximum wage is not limited in any way, but it has a minimum threshold, which is established by law. This is the so-called minimum wage or minimum wage.
The salary cannot be lower than this value (provided that the employee has worked the standard working hours established by labor legislation and has fully fulfilled the work duties assigned to him during this period).
What are real and nominal wages?
In understanding ordinary person salary is what he received in his hands at the cash desk of the enterprise.
However, in fact, wages are a more complex economic quantity:
- real wages- this is the volume of material and moral benefits that a person can acquire for the wages he receives in nominal terms. In other words, the real salary is the level of well-being that a person receives for his work, expressed in national currency. Those. if an employee received 100 thousand rubles in hand, and bread in the store costs 50 thousand rubles, then his real salary is estimated at only 2 loaves of bread;
- nominal salary- this is the amount of money accrued to the employee per month (or other period of time) and expressed in banknotes of the national currency. This value depends on the level of inflation, unemployment and other factors. Even a significant nominal expression of this salary does not mean that a person is rich. This was the case in the 1990s. in Russia, when the inflation rate changed every day, amounting to hundreds of percent. And in such conditions, payment of labor in cash lost its relevance. Barter was more valued - the exchange of things for things or for services, in which money was not involved. Those. currency was anything, but not the national currency: a bag of potatoes, a roll of fabric, repairs, etc. And such an exchange threatened the state with a budget deficit, since taxes were not paid on barter. And this ultimately led to an increase in inflation due to compensation for the budget deficit by the growth of the money supply.
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What is the difference between a nominal salary and its real value?
This difference is most clearly manifested in crisis conditions - during a period when, due to inflation, there is an increase in nominal wages and a decrease in its real size.
What's happened inflation? This is a devaluation of the national and foreign currency(if the crisis affects more than just one country).
However, this depreciation is the result of a systemic crisis, which affects all areas:
- a drop in the level of production due to a decrease in demand for products due to their obsolescence, deterioration in quality, overproduction, etc.
- this fall entails a decrease in labor demand;
- which in turn leads to a rapid increase in nominal prices of goods and services, which become the only currency instead of banknotes and are usually exchangeable for similar assets and offers;
- this leads to a budget deficit, which is closed by issuing a large volume of money supply;
- and this contributes to a sharp drop in real wages and its growth in nominal values.
In such dependence it is bright there is a difference between real and nominal wages.
But to see this connection and difference more clearly, you can use the following conditional example: a year ago the nominal salary was 10,000 rubles, and with this amount one could purchase 50 kg of meat at a price of 200 rubles/kg. This year the nominal value is 15,000 rubles, but the price of meat has increased to 350 rubles/kg. Then, in reality, the salary will allow a person to purchase only 43 kg of meat. Due to rising prices, real wages, despite the increase in their nominal value, fell.
What is the relationship between these quantities?
In addition to the connection discussed above between these types of remuneration, there is another relationship arising due to increased demand for labor.
Under these conditions, especially if we are talking about highly qualified and experienced specialists or professions that are rare in the labor market, but very in demand, the level of wages increases, both nominal and real. Even in conditions of increased inflation, such a sought-after employee receives a high salary, which allows him to live prosperously. It all depends on the field in which the employing company operates and the products it produces.
What if the inflation rate is acceptable and there is no crisis in the country? Then, even without a growing demand for labor, workers can receive high wages. A similar phenomenon was observed in Russia until 2008.
One of its reasons was the demand for goods fueled by consumer loans and, accordingly, the growth of their production, which provided employees of such enterprises with good wages in nominal terms. And if it is possible to take out a loan, the level of real wages does not matter. But this is gradually leading to a crisis.
How is the real and nominal wage index calculated?
The index is a value that, as a percentage, reflects the change in the analyzed indicator in comparison with the previous period of time, which is taken as the base value.
Nominal value index remuneration (INOT) is considered very simple. For example, if such a salary (ZTEK) increased by 20% compared to last year (ZPG), which is taken as 100%, then this means that its index in the current year will be 120%, or:
INOT = ZTEK: ZPG x 100
And here real wage index(IROT) is calculated more complexly - as the ratio of the nominal wage index (INOT) and the consumer price index (CPI):
IROT = INOT: CPI x 100,
CPI = Current price level: Last year's price level x 100
These formulas allow you to track the dynamics of all indicators and identify the magnitude of their changes. And this, in turn, helps to find out the reason for the fall or increase in real wage estimates.
Source: http://www.DelaSuper.ru/view_post.php?id=9403
1. Forms and structure of wages. Pay systems
Salary (employee remuneration) consists of 4 parts:
- Remuneration for work, the amount of which depends on factors such as the qualifications of the employee, complexity, quantity, quality and conditions of the work performed;
- Compensation payments - additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature;
- Incentive payments – additional payments and bonuses of an incentive nature, bonuses and other incentive payments.
- Social payments (there is no definition of social payments in Russian labor legislation).
Depending on which criterion is the main one in determining the amount of an employee’s salary, time-based and piece-rate forms of remuneration are distinguished.
With a time-based form of remuneration, the main criterion for determining the amount of wages is the time spent, and with a piece-rate form of remuneration, wages are determined depending on the number of products produced, services provided or work performed.
Examples where the piecework system can be used. What to do if, due to objective circumstances, the quantity of products/works/services is very small (the seller cannot sell much because there are no buyers)?
The piecework form of remuneration is usually used where output depends on the efforts of the employee himself, in mechanized operations, in trade, or in cases where the employer needs to interest the employee in increasing the quantity of output.
The advantage of a piece-rate wage system is that the employer does not need to control how employees use working time, since each employee is interested in producing more output. But piecework wages cannot be applied everywhere. To use it, you need to have a real opportunity to record quantitative indicators of labor results.
If, with piecework wages due to objective circumstances beyond the employee’s control, the quantity of products produced, services rendered or goods sold does not allow the employee to receive a salary of at least the minimum wage, then, since the employee has worked the full standard working time for the month, he cannot be paid wages paid below the minimum wage.
Example of piecework wages:
The organization has established direct piecework wages. In a month, the employee produced 800 units of product. Piece price per unit of production – 20 rubles. Therefore, the employee’s earnings for October were:
800 units x 20 rub/unit = 16,000 rub.
Along with simple time-based remuneration and simple piece-rate remuneration, additional criteria for determining the employee’s labor productivity can be established, which introduce certain changes to the remuneration system.
Thus, with time-based bonus payment, the employee is paid the official salary and (or) tariff rate, and when producing additional products, a bonus is awarded according to the indicators established by the Regulations on Bonuses (quality of work, urgency of its completion, absence of complaints from clients, etc. .).
With piece-rate wages for exceeding production standards, in addition to remuneration for labor, the employee is paid a bonus or other incentive payment. The employee’s salary in this case consists of piecework earnings, calculated on the basis of prices, the quantity of products produced, and bonuses.
One of the most common remuneration systems is the tariff system, which allows differentiation of remuneration depending on its quality, quantity and qualifications of workers and other factors.
The main elements of the tariff system are:
- tariff rates;
- official salaries;
- tariff coefficients;
- tariff schedule.
When using a tariff system of remuneration, the main forms of remuneration for labor are remuneration at tariff rates and remuneration based on the official salary.
The size of the tariff rate depends on the complexity of the work and the qualifications required to fulfill the labor standard per unit of time.”
The unit of time can be an hour, a working day, a shift, or a month.
When using a wage rate system, the employee's remuneration depends on the actual time worked.
Salary (official salary) is a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments. Most often, official salaries are established for employees of organizations financed from the federal budget, budgets of constituent entities of the Russian Federation and budgets municipalities, as well as for employees filling positions of organizational leaders.
Using the tariff schedule, a relationship is established between qualification categories and tariff coefficients, which make it possible to distinguish between the wages of workers with different levels of qualifications and competence.
The tariff category establishes the requirements for the level of qualifications of the employee and characterizes such a parameter as the complexity of the work.
Compensation payments of a compensatory nature are paid for work under conditions deviating from normal ones.
Mandatory compensation payments are directly provided for by regulatory legal acts (every employer is obliged to pay them, if there are grounds), however, other, additional compensation payments can be established by contract. Mandatory payments include:
Incentive payments, in contrast to compensation payments, are aimed at stimulating the achievement of high results, increasing labor productivity and encouraging employees. The most common type of incentive payment is a bonus.
Most often, bonuses are paid for individual achievements, but in some cases they can be paid to a group of employees for the results of the activities of employees of the organization as a whole, employees of a structural unit of the organization, department, workshop or team.
Bonuses, additional payments and incentive allowances must be indicated in remuneration systems, which are established in collective agreements, agreements and local regulations.
Source: http://trudprava.ru/base/wage/536
Types of wages in Russia: white, black, minimum and others
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At first glance, it is impossible to imagine what a regular salary might look like. But in Russia there are several types and methods of remuneration. We touched on this in the previous article, but now we will look at the main types of salaries.
“White” and “Black” wages
The first type of remuneration is so called because it is of an official nature. These figures go through all the statements of the enterprise, are displayed in all accounting reports, and the employee, receiving money for his work, must put his signature on the payment document.
Black wages are invisible, no one knows about them, taxes are not deducted from this type of wage.
They receive this money without signing for it; accordingly, there can be no talk of any pension fund or social insurance.
The “black” type of income is chosen by those who do not think about the future, about what will happen when their working time passes.
Minimal salary
The minimum wage is set by law. The employer does not have the right to lower this level when paying wages. Most often, it is the minimum wage that is “white”, the one that is reflected in the payroll statements.
Basic and additional salary
An employee's remuneration is calculated based on the following indicators:
- quality of work;
- number of hours;
- overtime hours and days;
- work on weekends and holidays;
- night shifts.
From the main type of official earnings the following will be deducted:
- payments for membership in a trade union;
- income tax;
- pension insurance contributions;
- alimony;
- it may even be possible that deductions will be made for the loan if the employee himself requests it.
Additional types of salaries in Russia include the following income:
- compulsory annual leave;
- temporary break from work for nursing mothers;
- preferential payments to employees who have not reached the age of majority;
- severance pay after dismissal;
- payment for unworked time, which is provided for by the laws of the Russian Federation.
Part-time salary
Each “state employee” tries with all his might to increase the amount for which he signs on the payroll at the end of the month worked. In turn, these types of part-time salaries in Russia also have their own options:
- find a second job outside the walls of your “native” enterprise;
- combine two positions in one production;
- combine your main job and the responsibilities of a colleague who is on vacation or absent for health reasons.
A part-time employee is also required to sign an employment contract, comply with the internal regulations, as well as all his duties in accordance with the job description.
The salary of an enterprise employee who works part-time is calculated as follows: total Part-time working hours should not be more than half of his working time in the main position.
Time salary
This type of salary is calculated for the number of hours actually worked. This system payment is applied when it is impossible to determine the volume of work done in the production of any type of product, the quantity of which can be measured in any way.
For example, these could be leadership positions, when the amount of wages depends only on the tariff rate and the number of hours spent at the workplace.
For clarity, if the salary is 6,000 rubles for 40 hours a week, and the employee actually works only 30, then the time wage will be less.
The recording of working hours of such a salary can be determined by various time units:
- total number of hours worked;
- days;
- months.
In addition, there are two forms of payment for time-based work.
- Simple form. The calculation is as follows: the employee’s rate, which is set for him based on his length of service, position or rank, is multiplied by the number of hours that he actually worked.
- Time-premium form. The basic accrual scheme remains the same, but a premium is also added, which is a certain percentage of the rate.
Piece wages
Another list of income is piecework wages in Russia. In this case, labor is paid for the quantity of products produced over a specific period of time.
Piece wages are calculated according to the prices established by the enterprise for work done or services provided.
This type of salary has the following payment options:
- direct piecework - that is, how much the employee produced, so much money he received according to the established prices;
- piecework-progressive - if an employee exceeds the plan, then in addition to direct piecework payment he can count on additional payments;
- piecework-bonus – here additional funds can be awarded not only for exceeding the plan, but also for other merits. For example, waste-free production, no defective products, reduced production costs, and the like.
Most often, these types of salaries in Russia are practiced at agricultural enterprises, where instead of money, workers receive for their labor what they produced.
average salary
The average wage is established by law. This refers to the average income of the population in a country format.
How is the indicator calculated? average salary? Judging by the coefficient that is established in many countries, this happens as follows: the salary of four janitors is added to the huge salary of one deputy, after which this amount is divided by five and it turns out that the average salary of the country is quite good.
In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employee’s wages are established by the employment contract in accordance with those in force for the given employer wage systems.
Accordingly, each employer must have its own system of remuneration for employees. The basis for its development will be the provisions of the Labor Code and other norms of current legislation. What does current legislation mean by the remuneration system and what are the requirements for it? As is clear from the name itself, the remuneration system means a certain set of conditions for an employee to receive wages - remuneration for his work.
In accordance with Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) are remuneration for work, which depends on:
- employee qualifications,
- complexity, quantity, quality and conditions of the work performed.
- compensation payments*,
- incentive payments (additional payments and bonuses of an incentive nature, bonuses, other incentive payments).
In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the remuneration system, including:
- Dimensions:
- tariff rates,
- official salaries,
- additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal,
- Systems:
- additional payments and bonuses of an incentive nature,
- bonuses,
All these documents must be drawn up in accordance with labor legislation and other regulatory legal acts containing labor law norms.
When choosing and developing in-house employee remuneration systems, various systems can be used:
- Tariff systems of remuneration.
- Tariff-free wage systems.
- Mixed remuneration systems.
This article is intended to help novice specialists understand the types and forms of remuneration systems when analyzing (and, if necessary, developing) the company’s internal remuneration systems.
Tariff system of remuneration
Many companies use tariff systems for remunerating employees. As follows from the provisions of Article 143 of the Labor Code of the Russian Federation, tariff wage systems are wage systems based on a tariff system of differentiation of wages for workers of different categories. At the same time, it is necessary to take into account that only tariff systems of remuneration are directly provided for by the Labor Code.Other types of systems are not established by the Labor Code, however, in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employer has the right to install at his enterprise any remuneration systems that must meet one single condition:
- they must not contradict the requirements of the Labor Code of the Russian Federation and other documents containing labor law norms.
- tariff rates,
- salaries (official salaries),
- tariff schedule,
- tariff coefficients.
Tariff category is a value that reflects the complexity of work and the level of qualifications of the worker. A qualification category is a value that reflects the level of professional training of an employee. Tariffication of work is the assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work. The complexity of the work performed is determined based on their pricing.
Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards.
These reference books and the procedure for their use are approved in accordance with the Decree of the Government of the Russian Federation of October 31, 2002. No. 787 “On the procedure for approving the Unified Tariff and Qualification Directory of Work and Professions of Workers, the Unified Qualification Directory of Positions of Managers, Specialists and Employees.”
Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards.
Tariff systems of remuneration are established taking into account:
- unified tariff and qualification directory of works and professions of workers,
- a unified qualification reference book for positions of managers, specialists and employees or professional standards,
- state guarantees for wages.
At the same time, the “above-tariff part” of wages (allowances, additional payments and other payments) may be different for different workers, including depending on:
- qualifications,
- difficulty of work,
- quantity and quality of labor.
At the same time, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended (Article 132 of the Labor Code of the Russian Federation).
At the same time, any discrimination in establishing wage conditions is prohibited.
*That is, establishing the official salary for a vacant position from the minimum to the maximum.
The main forms of the tariff system of remuneration are time-based and piece-rate.
The difference between time-based and piece-rate wages is that when time payment Labor remuneration depends on the amount of time worked, and in the case of piecework, on the amount of:
- units of production produced,
- completed operations.
- Time-based form of remuneration.
This form of remuneration is used when the employee’s work is not subject to rationing or it is too difficult to organize records of completed operations.
Usually time system remuneration is used when paying administrative and managerial personnel, as well as employees of auxiliary production and service facilities.
In addition, this form of payment is used when paying part-time workers.
At simple time-based form of remuneration, wages are paid for a certain amount of time worked and do not depend on the number of operations performed.
The calculation is based on the tariff rate or salary and the amount of time worked.
The amount of wages is determined as the product of the tariff rate (official salary) by the amount of time actually worked.
If an employee does not fully work a month, the employee will be paid only for the time actually worked.
If a company uses an hourly or daily wage system, then the employee’s salary will be determined based on the hourly (daily) rate multiplied by the number of hours or days actually worked.
At time-bonus In the form of remuneration, when calculating wages, not only the time worked is taken into account, but also the quantity/quality of work, based on which the employee is awarded a bonus.
The amount of the bonus can be set as a percentage of the salary (tariff rate) of the employee, in accordance with the current rules in the company:
- regulations on bonuses,
- collective agreement,
- by order of the head of the company.
- Piecework form of remuneration.
The piecework form of remuneration encourages employees to increase productivity and quality of work performed.
The amount of wages is determined on the basis of piece rates provided for the implementation of each unit of production or operation.
The piecework form of remuneration is used in organizations that have the ability to clearly record the quantity and quality of products produced and operations performed.
The piecework form of remuneration, in turn, is divided, depending on the chosen method of wage calculation, into the following types:
- Direct piecework wages.
- Piece-bonus wages.
- Piece-progressive wages.
- Indirect piecework wages.
- Accordal remuneration.
Using straight piecework form of remuneration, employees’ wages directly depend on the number of units manufactured and operations performed.
Salaries are calculated based on piece rates. The number of units manufactured (operations performed) is multiplied by the corresponding piece rates.
At piecework-bonus wages, employee salaries consist of two parts:
- The first part is calculated based on output and piece rates.
- The second part consists of a bonus calculated as a percentage of the amount of piecework earnings.
Using piecework-progressive forms of remuneration, employee salaries are calculated as follows:
- For manufacturing products/performing operations within the norms, wages are calculated at fixed rates.
- For manufacturing products/performing operations in excess of established standards, wages are calculated at increased (progressive) rates.
Usage indirect piecework Forms of remuneration are usually carried out when calculating wages with employees of auxiliary production and service facilities.
The salary of such employees depends on the output of the main working personnel and is paid at indirect piece rates for the number of products/operations performed by the company.
Also, the earnings of service workers can be set as a percentage of the wages of the main workers.
At chord wages and salaries of employees do not depend on the volume of units of production/operations performed, but are set for a set of works.
At the same time, depending on how the enterprise is organized manufacturing process, piecework wages can be individual piecework and collective piecework.
In the case of individual piecework wages, an employee’s salary is calculated based on the quantity of products he produces and its quality.
The amount of earnings is calculated based on piece rates.
With collective piecework wages, employees' salaries are determined in total, taking into account the actual products produced and work performed, and their piecework rates.
The salary of each individual employee is calculated based on the volume of products produced by the entire department (team) and the quantity (quality) of his labor in the total volume of work performed.
Thus, the salary of one employee with collective piecework wages depends on the total output.
Tariff-free wage system
The non-tariff wage system is characterized by a close connection between the employee’s salary level and the wage fund, determined based on the specific results of the work of the workforce.Each employee is assigned a constant qualification level coefficient.
At the same time, when calculating earnings, the labor participation coefficient (LFC) of a specific employee in the company’s performance results is taken into account.
When using a tariff-free system, employees are not given a fixed salary or tariff rate.
In this case:
- amounts of salaries, bonuses, other incentive payments,
- their ratio between individual categories of employees,
An employee’s earnings under such a remuneration system depend on the final results of the work of the organization, structural unit, as well as on the amount of money allocated by the company to replenish the wage fund.
Accordingly, the salary of each employee is calculated as a share of the total wage fund.
A tariff-free remuneration system is used in situations where it is possible to organize accounting of an employee’s work results.
Such a system stimulates the general interest of the team in the results of work and increases the level of responsibility of each employee for their achievement.
Accordingly, the tariff-free system cannot be used by large companies.
Moreover, if the activities of companies are related to the production of products and, accordingly, the use of a tariff-free system may infringe on the interests of employees in terms of the guarantees provided for by the Labor Code.
In such cases, companies use mixed remuneration systems, with elements of tariff and non-tariff systems. We will talk about them below.
Mixed remuneration system
The mixed wage system is interesting because it combines both the features of a tariff system and the features of a non-tariff wage system.A system of this type can be used, for example, in budgetary organization, which has the right to exercise entrepreneurial activity in accordance with the constituent documents.
TO mixed systems wages include:
- system of "floating" salaries,
- commission form of remuneration,
- dealer mechanism.
Such a system can be used to pay administrative and managerial personnel and specialists.
Accordingly, the size of the salary depends on the quality of the employee’s performance of his job duties.
Application commission form of remuneration is now quite common.
This system pays for the work of many sales department specialists.
An employee’s salary for performing his job duties is determined in this case as a fixed percentage of income from the sale of goods, products, works and services.
At the same time, the choice of a specific mechanism for calculating wages, when using a commission form of remuneration, is regulated exclusively by the company’s internal regulations and depends on the specifics of the organization’s activities.
Many trading companies, for example, set commissions as a fixed percentage of the proceeds from the sale of goods.
In addition, the company may establish a differentiated interest rate, depending on the type of goods sold and their economic return.
Also, often, instead of percentages, fixed prices are used for the sale of each product unit/batch of goods.
In large organizations, quite often a percentage scale is established for the sales department, which is applied to the so-called “basic tariff” (salary) depending on sales volumes (if the sales quota is not met, then the % decreases, and if it is met or exceeded, it increases).
In conclusion, let's talk about dealer mechanism.
This remuneration system is based on the fact that a company employee purchases company goods at his own expense in order to sell them independently.
Accordingly, the employee’s earnings in this case are the difference between the price at which the employee purchased the goods and the price at which he sold them to customers.