Main types of forms of remuneration. Forms and systems of remuneration in a modern state

Types of remuneration

Remuneration has two types:

• Basic salary. Accrued to the employee depending on the time worked, the quantity and quality of work performed, the tariff rate or salaries, payment at piece rates, bonus payments, additional payments for special conditions work (night work, foreman bonuses, compensation for downtime not due to the employee’s fault, etc.);
• Additional salary includes payments for unworked time, which are regulated at the legislative level (payment for vacations, breaks for nursing mothers, preferential work time for minors, payment for unused vacation, etc.)

Forms of remuneration

Exists two forms of remuneration: time-based And piecework, which in turn are divided into several forms.

Time-based form of remuneration.

• Simple time payment. This type Payment is made for a certain amount of unworked time and does not depend on the quantitative characteristics of the work. It is calculated by multiplying the hourly or daily rate by the number of hours or days worked. If the employee has a salary, then wages are calculated based on the time worked based on the monthly salary.
• Time-based bonus wages. This form of payment implies that payments time payment add the premium specified in labor agreement with the employee or assigned to others internal documents organizations.

1. Piece wages.

   • Direct piecework wages. Carried out on the basis of established piece rates per unit of products or work produced by the employee. This form of remuneration also takes into account the qualifications of the employee.
   • Piece-bonus form of remuneration. Provides for the accrual of bonuses for exceeding the production plan or achieving certain quality indicators of the work performed
   • Piece-progressive form of remuneration. The essence of this form of remuneration is to increase payment for the production of products or work in excess of the established norm.

   • Indirect piecework form of remuneration. Produced for workers in auxiliary production as a percentage of the wages of workers in main production (adjusters, assemblers, assistant foremen, etc.).

     In practice it is often used mixed forms of remuneration. This applies, first of all, to workers combining several positions at one enterprise.

     Accordal remuneration. It is used to calculate payment for a set of works or the production of a certain volume of products or work, and not for a specific production operation.

Pay systems

Exists three main remuneration systems:

• tariff;
• tariff-free;
• mixed.

Tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated.

The tariff system of remuneration consists of several elements (Fig. 1):

Figure 1. Elements of the tariff system of remuneration

Tariff-free wage system implies the non-use of guaranteed tariff rates and official salaries. With a non-tariff wage system, an employee’s salary depends on the final results of the work of the entire division of the organization and represents a share in the wage fund earned by the entire team. Wage share individual employee determined based on the employee’s qualifications and labor participation.

The use of a tariff-free system is advisable if it is possible to take into account the labor results of each employee. This system has a positive effect on the overall interest of the team and each employee individually.

Salary calculation procedure

The procedure for calculating wages is regulated at the legislative level, primarily by the Labor Code of the Russian Federation.

In each organization, the procedure for calculating wages is regulated on the basis of internal local acts of the organization.

• wage regulations;
• staffing schedule;
• The order of acceptance to work;
• employment contract;
• time sheet;
• order of encouragement, etc.

To avoid violations of workers' rights, it is necessary to adhere to clear rules for the calculation and payment of wages.

The employee’s salary for the month must be equal to or higher than that established for this moment minimum wage, taking into account the regional coefficient.

To correctly calculate wages, it is necessary to take into account the methods of remuneration accepted in the organization for each position, all types of penalties and incentives, tax deductions and various social allowances.

For the month worked, the employer is obliged to issue pay slips to employees, which indicate:

• the amount of accrued wages;
• allowances;
• bonuses;
• required deductions;
• withheld personal income tax;
• the amount of the advance paid;
• the balance of debt owed by the enterprise.

Note 1

Thus, payroll includes many aspects internal order remuneration, and legal requirements.

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit maximum size wages and set wages below the minimum size determined by the legislation of the Russian Federation. In this case, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum.

Current legislation gives enterprises and organizations the right to independently choose and establish such remuneration systems that are most appropriate in specific working conditions. Types, forms and systems of remuneration, tariff rates, salaries, bonus system are fixed in the collective agreement and other acts issued by the organization.

There are two types of wages: basic and additional.

The basic wage includes wages accrued to employees for time worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for piece workers and time workers, additional payments and allowances.

Additional wages are payments for unworked time provided for by labor legislation. Such payments include: payment next holidays, breaks in the work of nursing mothers, preferential working hours for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time-based and piece-rate.

Time-based is a form of remuneration in which the employee’s salary depends on the time actually worked and the employee’s tariff rate, and not on the number of works performed. Depending on the unit of accounting for time worked, hourly, daily and monthly tariff rates are applied.

The time-based form of remuneration has two systems - simple time-based and time-based bonuses.

With simple time-based 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 must be observed. If the employee has worked all working days of the month, then the payment will be the salary established for him. If an incomplete number of working days are worked in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result obtained is multiplied by the number of working days paid at the expense of the enterprise.

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. Bonuses are paid in accordance with bonus regulations that are developed and approved by organizations. The provisions provide for specific indicators and conditions for bonuses, subject to which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production tasks, saving raw materials, materials, energy, increasing labor productivity, improving the quality of products, mastering new equipment and technology, etc.

The piecework form of remuneration is used when it is possible to take into account quantitative indicators of the result of labor and standardize it by establishing production standards, time standards, and standardized production tasks. In a piecework system, workers are paid at piecework rates in accordance with the quantity of products produced (work performed and services rendered).

The piecework form of remuneration has several systems:

• direct piecework - when workers are paid for the number of units of products they produce and work performed, based on fixed piecework prices established taking into account the required qualifications;
• piecework-progressive - in which payment increases for production above the norm;
• piecework-bonus - remuneration includes bonuses for exceeding production standards, achieving certain quality indicators, delivery of work from the first request, absence of defects, saving on materials;
• indirect piecework - 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.

Calculation of earnings for the piecework form of remuneration is carried out according to documents on production (piecework work order, which indicates the production rate and the actual work performed, an order on bonuses for exceeding the plan, a piece assignment, a workshop order for the task to be completed by the workshop).

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

Many large and medium-sized organizations use a tariff system of remuneration - a set of standards with the help of which the level of wages of various groups and categories of workers is regulated depending on: the qualifications of workers; complexity of the work performed; conditions, nature and intensity of work; conditions (including natural and climatic) for performing work; type of production.

The main elements of the tariff system are: tariff and qualification reference books, tariff schedules, tariff rates, tariff coefficients, bonuses and additional payments for work with deviations from normal working conditions

The Tariff Qualification Guide contains detailed characteristics main types of work indicating the requirements for the qualifications of the performer. The required qualifications when performing a particular job are determined by the rank. The worker's wages increase as the level of work he performs increases. A higher rank corresponds to work of greater complexity.

Tariff schedule- this is a table with hourly or daily tariff rates, starting from the first, lowest category. Currently, six-digit tariff scales are mainly used, differentiated depending on working conditions. Each schedule provides for tariff rates to pay for the work of piece workers and time workers.

Tariff rate- this is the amount of payment for work of a certain complexity produced per unit of time (hour, day, month - this depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or day) The tariff rate is always expressed in monetary form, and its size increases as the discharge increases. Rank is an indicator of the complexity of the work performed and the worker’s skill level. The relationship between the size of tariff rates depending on the category of work performed is determined using the tariff coefficient, which is indicated in the tariff schedule for each category. The tariff coefficient of the first category is equal to one. The size of the monthly tariff rate of the first category cannot be lower than the minimum wage provided for by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff schedule. The ratio of tariff coefficients of the first and last categories is called the range of the tariff schedule.

To remunerate managers, specialists and employees, as a rule, official salaries are used, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these employees, organizations can establish other types of remuneration: as a percentage of revenue, as a share of profit received, and a system of floating salaries, which Lately began to receive more and more widespread use.

The floating salary system provides that at the end of each month, when work is completed and each employee is paid, new official salaries are formed for the next month. The salary increases (or decreases) for each percent increase (or decrease) in labor productivity in the area of ​​work served by a given specialist, subject to the fulfillment of the production target.

This payment system is designed to stimulate a monthly increase in labor productivity and good quality, since if these indicators deteriorate, the salary for the next month will be reduced.

When remunerating labor on a commission basis, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee’s activities. This system is installed by employees involved in the process of selling products (goods, works, services).

The percentage of revenue that is paid to the employee is determined by the head of the organization in accordance with the Regulations on Remuneration and approved by his order. The cost of products sold (goods, works, services) is determined excluding VAT.

The employee may be given a fixed amount of remuneration, which is paid if the amount of wages, calculated as a percentage of revenue, is lower than this value. The minimum wage must be fixed in the employment contract.

Types of forms and systems of remuneration

Wages are the remuneration that an employee receives for performing work duties. Forms and systems of remuneration may differ not only among different employers, but also within the same organization. Wages may depend on the knowledge, qualifications of the worker, the conditions in which he works, the time required to complete the work and other reasons. The employer has the right to choose the form of remuneration at the enterprise for an individual employee, for certain categories of employees, or for the entire staff of employees. Thus, one employer may have different types of forms and remuneration systems.

Let's figure out what is meant by the concepts of remuneration system, form of remuneration, and what types they are.

Forms and systems of remuneration at the enterprise

According to labor legislation, remuneration systems, including the size of established official salaries, tariff rates, compensatory additional payments, allowances (stimulating nature, compensatory nature - for difficult working conditions) are established by collective labor agreements, local regulations in accordance with all the requirements of the Labor Code and other documents that contain labor law standards.

Local regulations that establish the types and forms of remuneration in the company must be adopted by the employer with mandatory consideration of the opinion of the representative body of employees.

Let's take a closer look at the types and characteristics of remuneration systems. What is the difference? Which payment system is beneficial for an employer to use in a particular case?

Types of remuneration, table

• Regular time-based

• Regular piecework

• Time bonus

• Piece-bonus

• Piece-progressive

• Indirect piecework

• Chord

Time wages

There are two main forms of remuneration: piecework and time-based remuneration. With time-based wages, the employee receives a fixed amount of remuneration for the time actually worked. The time-based system includes the standard work schedule in Russia - a five-day week with an eight-hour working day.

With this type of remuneration system, such as a time-bonus remuneration system, the salary may be higher provided that the employee showed excellent work results in the reporting period, completed an important project, etc. That is, in this case, not only the time that the employee actually worked matters, but also the results of the work that he was able to show.

Time-based wages are usually established for employees, whose work should be assessed based on the time they actually worked. These may be workers whose work is difficult to take into account, who do not directly influence the results of labor, or who are very difficult to determine the productivity of their labor.

Recently, the grading system of remuneration has been gaining popularity in Russia. What it is? Grade translated from English means “class, step.” What does this system mean? According to the grading system, employees occupying the same positions may not receive the same wages. For a certain position, a salary bracket is established - “from and to”. This allows an employee to increase their compensation for work without even changing positions. Despite certain difficulties, this remuneration system has a number of advantages: it helps to evaluate the employee’s suitability for the position held, the employee is interested in improving the quality of work and increasing wages.

The disadvantages of this system, perhaps, include a large and thorough analytical assessment that the employer will have to carry out before identifying the “subclasses” of employees and building the correct system.

Piece wages

The main forms of remuneration that are often used in organizations include piecework payment. With this type of remuneration, the employee’s earnings depend on the volume of work performed or services provided. If we talk briefly about the forms and systems of remuneration, it is worth noting that it is advisable to establish a piece-rate system of remuneration when the volume and speed of production are important to the employer.

As the table with forms of remuneration presented above shows, there are quite a few subtypes of piecework wages.

With a piece-rate-bonus labor system, a worker’s earnings consist of two parts: the first part is the volume of products produced, and the second part is the bonus, which is usually calculated as a percentage of the first part. If we talk about this type of wage and form of remuneration as piecework-progressive payment, then it is worth noting that it should be calculated in two stages. Standards are established for the fulfillment of which the employee receives a certain salary, and increased payment is also established when performing above the norms.

With indirect piecework payment, the employee’s salary depends on the results of the work of the main working personnel; the amount of work performed depends not only on the employee himself.

With a lump sum system of remuneration, an employee is paid a salary for completing a certain set of work within a specified period of time. It is logical to use this remuneration system, for example, if seasonal or one-time work is performed, when concluding a fixed-term employment contract, or when working with a team performing a set of works that should lead to a single result. For example, building a house.

Lump-sum wages can also be simple or lump-sum-bonus. A simple chord system does not provide any additional rewards. The completed amount of work is paid to employees in a fixed amount. With a lump sum bonus system, in addition to a fixed payment, employees can receive a bonus, for example, for the quality of work performed, reduction of deadlines, etc.

The employer must remember that the wage conditions that will be determined by regulations and adopted by the enterprise cannot be worse than those established by labor legislation.

18. Forms and systems of remuneration: essence, types and scope of their effective application.

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

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

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

Distinguish between nominal and real wages .

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

Real wage is the quantity of goods and services that can be purchased for a nominal wage; real wages are the “purchasing power” of nominal wages.

Forms and systems of remuneration:

Distinguish tariff and non-tariff wage systems.

Tariff system of remuneration– a set of standards that allow regulating and differentiating wages of workers and employees depending on qualifications, nature and working conditions, types of production, industry National economy and regions.

The tariff system of remuneration consists of:

Unified Tariff Qualified Directory of Works and Professions of Workers (UTKS).

First class rates.

Tariff qualification directories are collections of tariff and qualification characteristics of professions and serve to determine the qualifications of workers (assigning them one or another category) and tariffication of work (assigning them to the corresponding category of the tariff schedule).

Tariff qualification The characteristics included in the ETKS consist of three sections. The first describes the work that a worker of this qualification must perform, the second establishes what a worker must know to successfully perform work of this qualification, and the third provides the most typical work for each profession and category.

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

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

Tst.nth = Tst.1st × Ktar. nth

Some enterprises began to use tariff-free remuneration systems, i.e. coefficients are established showing the ratio of the i-ro employee’s payment and the minimum wage.

Generally tariff-free system resembles a conventional remuneration system, only when it is used, factory coefficients are used instead of the ETKS category, and specific achievements (omissions) are taken into account using a pre-developed point system.

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

Tariff-free wage system does not cancel the standardization of labor at the enterprise. Norms are used in calculations domestic prices, on the basis of which the gross income of teams, sections, workshops and, ultimately, their wage fund are calculated.

In a tariff-free system, wages of an individual employee is his share in the general wage fund of the collective. It depends on the employee’s qualification level, time worked and a coefficient that takes into account the employee’s personal contribution to the overall results of the department’s work.

There are two main forms of remuneration:

In turn, piecework is divided into:

Time-based is divided into:

simple time-based; time-bonus.

Piece wages – this is payment for the amount of products (work, services) produced.

With a piecework form of remuneration, the earnings of a pieceworker are determined by the formula

where Р сд i is the piece rate per unit of production for a worker of the 1st category;

VP n.v. – volume of manufactured products (output) in physical terms.

The price can be determined as follows :

where ST hour J is the hourly tariff rate of the J category;

T cm – shift duration;

N time is the standard time for producing a unit of product.

Most often, the enterprise uses not simple piecework wages, but piecework-bonus wages.

Piece-bonus - this is a wage system where the worker receives not only piecework earnings, but also a bonus. The bonus is usually set for achieving certain indicators: fulfilling a production plan, product quality targets, or savings in the consumption of material and fuel resources. In this case, the worker’s earnings will be determined by the formula:

where Kpr is the percentage of bonus for each percentage of exceeding standards;

To p.n. – percentage of exceeding standards.

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

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

Bonus indicator determines those labor achievements that are subject to special encouragement and must be reflected in the bonus. You cannot include in bonus provisions indicators the implementation of which does not depend on the workers. The number of bonus indicators should be small, because multiplicity leads to the fact that each of them becomes unstimulating and makes the bonus system cumbersome and difficult to understand for the worker.

Bonus terms indicate the circumstance taking into account which the bonus indicator should be used, i.e. This is a kind of correction of the bonus indicator. Without such a correction, achievement of the bonus-incentivized indicator may have Negative influence to some other indicator of the labor of an employee or even an enterprise. So, for example, if an employee is awarded a bonus for improving product quality, the conditions for the bonus may be fulfillment planned tasks, production standards (i.e. quantitative indicators). When bonuses are given for improving quantitative indicators, the conditions may be compliance with the requirements for quality or standards for the consumption of raw materials.

Bonus source determines where the funds to fulfill such rewards should come from. It is clear that without such an element the bonus system cannot exist. Sources may include funds that are created by achieving the indicator, bonuses (savings on raw materials, fuel and energy resources), wages, as well as part of the profit remaining at the disposal of the enterprise.

Premium amount must be directly proportional to the degree of labor participation of the employee in achieving the encouraged indicator. The amount of bonuses for each indicator separately should not differ sharply from each other, so as not to stimulate the improvement of some indicators at the expense of the deterioration of others. The amount of bonuses paid under a particular system must be less than the savings that are created as a result of the employee’s labor. The maximum amounts of bonuses are established in the Standard Regulations on Bonuses. Typically, the size of the bonus is set as a percentage of piecework earnings or the tariff rate. Sometimes the bonus can be set at a fixed amount. You can differentiate the size of the bonus using a bonus scale, which provides for the levels of achievement of planned indicators and the corresponding difference in bonuses.

Apply both single-stage and multi-stage scales. In a one-stage school, a % bonus is established for fulfilling and exceeding the bonus indicator, which sufficiently stimulates the fulfillment of the established task, but does not financially interest the worker in increasing it. Therefore, single-level scales are acceptable in cases where there is no need to stimulate the growth of indicators beyond the established targets or it is impossible to determine the degree of their overfulfillment.

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

Indirectly - piecework wage system only applies to separate groups workers serving the main production. Its essence is that a worker’s wages depend not on his personal output, but on the results of the labor of other workers. This system pays auxiliary workers who serve the main piece workers and largely influence their output. The total earnings of these workers are determined in two ways:

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

by producing indirect piecework prices for the production of the serviced team.

The price for this wage system is determined by the formula

where ST hour.vsp.work. – hourly wage rate for an auxiliary worker;

N BP is the production rate of the main workers served by auxiliary workers;

Chord system of remuneration - this is a type of piecework wages, the essence of which is that the price is set for the entire volume of work to be performed, indicating the deadline for their completion.

On a subsistence basis, it is most advisable to apply piecemeal wages in the following cases:

the enterprise does not meet the deadline for completing any order, and if it is not fulfilled, it will be required to pay significant amounts of penalties in connection with the terms of the contract;

in emergency circumstances (fire, collapse, failure of the main production line for a serious reason) that will lead to a shutdown of production;

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

Piece-progressive payment labor implies an increase in prices at a certain percentage of exceeding standards.

Brigade piecework ( collective) wage system.

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

The advantages of a collective remuneration system are that with their help, interconnection is achieved in the work of individual units and team members, there is no need for narrow specialization to perform only one operation, it creates the possibility of combining professions and compressing the working day, reducing the loss of working time, and improving the use of equipment , increased labor productivity, increased production volume.

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

There are collective-piecework and individual-team wage systems . The common feature of these varieties is that workers’ wages are calculated based on the results of the work of the entire team - according to the number of products delivered to the warehouse and according to the total piece rate (collective rate) established for each type of product. The difference lies in the distribution of wages among team members.

Collective piecework system is used in cases where the collective labor of several workers is required to perform a certain job and separate accounting of the individual output of each of them is impossible.

1. The total piecework earnings of the team are determined

2. The total tariff earnings of the team are determined

3. The coefficient of piecework earnings is determined

4. The earnings of each team member are determined

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

Earnings under this remuneration system are determined by multiplying the hourly tariff rate of the first category by the time worked:

Time-based bonus - this is such remuneration when the worker receives not only earnings for the amount of time worked, but also a certain percentage of the bonus to this earnings. Salary = ST hour j × T worked. × , where

K – percentage of premium surcharges.

The feasibility of using a piecework or time-based wage system depends on many factors that prevailed at the time the decision was made.

A time-based wage system is most beneficial to use if:

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

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

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

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

the quality of labor is more important than its quantity;

the work is dangerous;

the work is heterogeneous in nature and irregular in workload;

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

An increase in product output may lead to defects or a decrease in its quality.

The piecework wage system at an enterprise is most appropriate to use in the following cases:

it is possible to accurately record the volume of work performed;

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

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

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

There is an urgent need to increase production output for the enterprise as a whole.

Piece work is not recommended use if product quality deteriorates, technological conditions are violated, equipment maintenance deteriorates, safety requirements are violated, raw materials are overused.

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

Resolution of contradictions in the interests of owners and managers, on the one hand, and employees, on the other, occurs through the conclusion of collective agreements. They determine the size and conditions of incentive payments and bonuses for deviations from normal working conditions, for work at night and overtime.

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Forms and systems of remuneration

The payment system represents the relationship between many indicators that characterize the measure and payment for performing duties within the established norms. It ensures that company employees receive remuneration for the work done in accordance with the overall results they achieve.

The amount of wages depends on the qualitative and quantitative results of labor activity. The payment is established in relation to the norm and the payment for the type of activity previously agreed upon between the employer and employee.

Forms or systems of payment are the main element of organizing the payment of remuneration for work done. Their main task is to determine the size of the salary, which can be done in many different ways.

Choosing a rational type of payment is a very important component labor process, which has social and economic significance for the enterprise, regardless of the direction of its activity. According to the law, the employer has the right to choose the type of remuneration system that is most acceptable to him.

Any type of remuneration for the labor activity of staff is aimed at creating a material basis for the development of the labor capital of the enterprise. Reward plays a significant role in this, for example, for the expenditure of a person’s mental or physical resources. In addition, the availability of rewards also plays a significant role, with the help of which you can increase the motivation of employees and attract new labor resources. As a result, it is possible to form a staff of highly qualified specialists at the enterprise necessary for production.

Forms and systems of remuneration

Today in Russia there are two forms of remuneration: piecework and time-based. It is necessary to choose the form that will be most suitable for the employer and fair for the employees. In addition, it must comply with working conditions, which will have a positive effect on the results of the labor process.

Piece work form– this is a very good incentive for employees. It stimulates improvements in the quality of products produced or produced, labor and productivity. It is used where it is possible to clearly determine the quantity and quality of the work done, which implies compliance with certain conditions that are necessary for its use. These are quantitative production indicators that directly depend on one employee or team. One of the conditions for the use of this form of remuneration is that workers have the potential to increase labor productivity.

Types of piecework work:

• individual - the salary depends on the results of the work activity of a particular employee;
• collective - represents wages that depend on teamwork.

The amount of earnings for this form of labor is determined by multiplying the predetermined cost of the output by its quantity. The cost is called piece rates, and they are determined by multiplying the tariff rate by the temporary norm. Or due to the pressure of the tariff rate on the production rate.

There are several piecework payment systems:

They all differ depending on the features, which may be the timing of payments, size, and additional rewards.

For example, direct piecework the form involves determining the remuneration paid to people by multiplying the quantity of manufactured products by a predetermined cost.

Whereas piecework-progressive the form is due to the payment of a larger amount of remuneration when performing above the norm per person per day.

Chord And chord-premium implies that the first of them issues funds for a specific set of works. But at the same time, the amount between the team is distributed unevenly, depending on the amount of work performed by one person.

The accord bonus provides for additional payments to employees - bonuses that are paid in case of completion of work high level and before the agreed deadline.

Piece-bonus also indicates the presence of bonuses, which are paid along with the standard salary.

The last type is indirect piecework system. It makes payments to freelance or auxiliary workers, the amount of earnings of which depends on the results of the work of the main workers and is determined as a percentage.

The essence time-based form lies in the fact that wages do not consist of the amount of work performed, but of the employee’s qualifications, which is taken into account through the value of the tariff rate, and the amount of time worked, but one or another criterion is provided depending on the payment system established by the employer.

It is used when it is difficult to determine exactly the volume and quality of work, or the work is not subject to standardization. The necessary conditions for its use are:

• accurate recording of actual time worked, and in addition, control over it;
• correct calculation of salaries or tariff categories of employees in strict accordance with their qualifications, taking into account the real complexity of the work they perform;
• development and correct application of various standards to avoid uneven labor costs among employees during working hours;
• optimal organization of work at each workplace to ensure the most efficient use of working time.

There are three types of this form: hourly, daily and monthly. That is, it pre-sets prices for a certain period of time.

There are several systems in it:

• simple time-based– the essence is that the amount of time worked is the only factor in the formation of earnings;
• time-bonus– in addition to payment for time worked at established tariff rates, the size of the salary also depends on the results of work through bonuses;
• salary– payment is made according to the approved monthly official salary, and not according to the tariff rate; the employer can set various bonuses;
• contractual– applied to enterprise managers; wages are specified in the employment agreement (contract).

Main types of remuneration

A person, working for hire, not least thinks about getting as much as possible. Many are happy to put extra effort into this - provided that the company sets down simple and transparent criteria for how labor compensation can be increased. Through what schemes can a company determine the principles for calculating employee salaries? How should company management choose the most optimal one?

Determination of remuneration

Before exploring the types of remuneration accepted in the Russian Federation and world practice, we will examine the essence this concept. What are the main theoretical concepts Are questions regarding this aspect common among Russian researchers? In accordance with the popular definition, remuneration should be understood as relations that are associated with determining the scheme of settlements between the employer and the employee, as well as ensuring its legality. Some researchers distinguish the term in question from wages- remuneration of the employee for work in accordance with his qualifications, the complexity of the duties performed and the conditions for carrying out the activity. Salary in this case is understood as a component of remuneration. But in a number of interpretations the two terms in question are identified.

Remuneration should be systematic in nature - so that the employee knows what compensation he can count on after completing a particular amount of work within a specified period of time. In some cases, state legislation may establish minimum wages - as, for example, in the Russian Federation.

In the legal acts regulating settlement procedures for employers and employees, there are no direct recommendations defining the criteria by which a company should calculate appropriate compensation. Therefore, each organization has the right to independently formulate the requirements that the remuneration system must meet. Types popular in the world and Russian practice payment schemes for employers and employees are very different. But among the most popular: time-based, piece-rate, and lump-sum payment systems. Let's consider their specifics in more detail.

Time wages

The time-based scheme, within the framework of which settlements can be made between employers and employees, assumes that the amount of compensation will depend on the duration of the employee’s performance of his duties, as well as on his tariff rate. The unit for recording working hours can be an hour, a day or a month. In Russia, the third option is still the most common. But many firms also practice hourly and daily rates.

There are a number of additional criteria by which the form of payment in question can be classified. Types of time compensation:

Simple time-based form;

Remuneration with elements of bonuses.

In the first case, the amount of earnings is determined based on the multiplication of the rate - hourly or daily - by total corresponding units of time during which a person performed his job duties at the enterprise. If, for example, an employee worked all established by law working days in a month, then the compensation will be equal to his fixed salary. If not, then he will receive a salary based on its relationship with the salary in proportion to the number of days of presence at the enterprise. It is quite possible that the period of a person’s absence from work will be compensated by accruing sick leave or vacation pay.

A time-based form of remuneration may include elements of bonuses. It is most often expressed as a percentage of salary. The bonus is usually paid in accordance with the established regulations in the organization. That is, the criteria for calculating them are usually the same for all employees - in the same positions. As a rule, this means exceeding planned targets, saving materials (without compromising results), more high quality manufactured products.

Piece wages

Let's look at other types of payroll. The piecework scheme assumes that compensation is formed based on quantitative indicators of a person’s performance. This could be the production of products in pieces or the provision of services based on the number of clients. The employer can also set certain production standards that affect the amount of wages.

There are a number of additional grounds for classifying the appropriate form of compensation. The main types of remuneration according to the piecework scheme:

In the direct piecework form, a person receives a salary based on the multiplication of quantitative indicators for the production of goods or the provision of services that he has achieved over a set period of time - for example, per month - by the amount of the monetary price determined by the enterprise (depending in some cases on the level of qualifications of the employee, depending on the complexity or urgency of the work). The progressive scheme involves an additional payment for exceeding quantitative indicators relative to the norm - usually as a percentage of the standard value. An analogue to it (or a complementary criterion) can be a bonus system, according to which the company pays an employee an additional set amount of money for overtime.

Chord payment

At some enterprises, the considered piecework types of remuneration are supplemented by so-called indirect, or lump-sum, indicators, which also affect the amount of compensation. This may be due to the performance of other labor functions by the person who by default performs activities in a specific position. For example, the head of a workshop for the production of outerwear may ask some employees to help colleagues from the neighboring department where jeans are sewn - for 1-2 hours a day. In this case, their salary is calculated not only by the tariffs established for the production of outerwear, but also by using indicators in the “denim” direction of production.

All piecework types of remuneration we have considered are usually fixed in local regulations. These can be orders in which production targets are recorded, and at the end of the shift - the degree of their achievement. This may be an order to pay bonuses to certain employees, signed by the manager. Chord assignments may be issued for assistants on the “denim” lines.

Tariff standards

There are, of course, other methods of payment (types of labor compensation). Among the popular ones are tariff standards. According to one or another criteria, they may be similar to the schemes we have considered - time-based, piece-rate and chord-based due to their complexity. The fact is that these standards are a set of indicators on the basis of which the value is determined labor compensation- such as qualifications, complexity of work, intensity of work, climatic features location of production, specifics of manufactured goods. How should an enterprise that has implemented a tariff system of remuneration determine the appropriate criteria? The types of work, professions and positions in respect of which the company should formulate a settlement policy are usually recorded in special tariff reference books. In some cases, the recommendations contained in them are not mandatory, but nevertheless, the use of such sources is a common practice among Russian companies.

Floating salaries

Some enterprises supplement the types of remuneration we discussed above with other criteria and approaches to calculating compensation for workers. Thus, companies can practice so-called floating salaries. Their specificity is that with the expiration of a set period - for example, a month, the value of the corresponding rate established for the employee may be revised. If a person has reached high production indicators, then the salary may increase.

Remuneration under civil law contracts

In accordance with what criteria are wages paid under civil contracts that are close to labor contracts? The most important point is that, despite their possible similarity with contracts concluded in accordance with the norms of the Labor Code, the main regulatory source of law in relation to them is the Civil Code. Therefore, the term “wages” is not legally applicable in relation to such contracts.

Of course, an enterprise and an employee - it would be more correct to call him a contractor - can agree that certain types of payment for services or work will be practiced in their legal relations, but such agreements will not be regulated by labor law. Accordingly, the state can call them either illegal or subject to re-conclusion - already in the format of full-fledged contracts according to the norms of the Labor Code.

If we talk about the recommended forms of settlements under civil contracts, the provisions of the Civil Code of the Russian Federation allow the parties to such agreements to fix the conditions under which the contractor must show the customer the result of work in such and such a volume. Or determine that payment will occur in accordance with the actual indicators in the Certificate of Completion. Thus, compensation within the framework of civil contracts will generally be similar to those practiced under the piecework form of remuneration.

Salaries in government agencies

Quite specific methods of payment (types of compensation) for labor in government institutions. The fact is that the relevant criteria - the scheme for calculating workers' salaries, tariff standards, salaries - are determined mainly at the level of legislative acts. What types and forms of remuneration are common in Russian government agencies? Most often this is a time-based scheme supplemented with a premium component. That is, a person is paid a basic salary, and depending on the results of work at the end of a month or another period, a bonus is added as a percentage of the corresponding compensation rate.

How to choose the optimal form of remuneration?

So, we have looked at the types and forms of remuneration that are popular among Russian enterprises. How can the head of a company decide on the most suitable ones? You can focus on the following criteria.

If an enterprise produces something - for example, clothing, then it is best to practice types of uniforms and wage systems that are close to piecework. That is, a person working on a factory line will receive compensation based on his productivity. However, it is highly desirable that this scheme was accompanied by payment to the employee of a certain guaranteed amount. It is best if its value is not limited to the minimum wage established by law, and represents at least more than half of the total earnings.

In turn, if a company provides services and the demand for them is floating, then it is optimal to choose a time-based scheme. The same can be said about multi-industry companies, when piecework accounting is difficult, and the employee’s work activities may be dominated by actions that are not directly related to production - for example, maintaining accounting documents.

Combined method

Of course you can combine different kinds payment At the same time, they should suit workers from the point of view that a person will have the opportunity, on the one hand, to control his earnings, and on the other hand, he will be confident in the stability of the amount of labor compensation. It is also desirable that the terms of payment for a particular specialist do not differ from those stated in the contract between the organization and another employee in a similar position. In some cases, it is possible for employees of some departments to know what types of remuneration are practiced in other departments of the company - perhaps they will determine them as more optimal for themselves and move to work there. This will allow the company to increase labor productivity through proper distribution of human resources - people will engage in the activities that they like best.

The legislation of the Russian Federation does not limit enterprises (with the exception of state-owned enterprises - they must, as we noted above, bring internal circuits remuneration of employees in accordance with legislative criteria) in the choice of one or another labor compensation scheme or in the application of their combinations. It is quite possible that wages are determined on the basis of time-based and piece-rate indicators at the same time - in which a person, on the one hand, receives a fixed salary, and on the other - additional payments in the event, relatively speaking, of achieving higher indicators for the production of goods relative to those prescribed in standards

The remuneration system at the enterprise must be competitive - otherwise specialists may begin to move to other companies with, in their opinion, fairer principles for calculating compensation. The scheme introduced in the company should, at the same time, contribute to the interest of employees in increasing work efficiency and in improving their approaches to its implementation. If a person receives a large guaranteed salary, his motivation to work actively may decrease. But, as we noted above, the enterprise must ensure that the employee receives stable compensation.

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit the maximum amount of wages and set wages below the minimum amount determined by the legislation of the Russian Federation. Also, additional payments, allowances, bonuses and other incentive payments must be accrued in excess of the specified minimum.

Current legislation gives organizations the right to independently select and establish remuneration systems that are most appropriate in the technical conditions of work. Types, forms and systems of remuneration, tariff rates, salaries, bonus systems are fixed in the collective agreement and other acts issued by the organization.

There are two types of wages: basic and additional.

The basic wage includes wages accrued to employees for time worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for piece workers and time workers, additional payments and allowances.

Additional wages are payments for unworked time provided for by labor legislation. Such payments include: payment for regular vacations, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time-based and piece-rate.

The piecework form of wages is usually divided into systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework and piecework.

When using each piecework payment system, the following must be observed: General terms, violation of which can reduce efficiency and harm production, among them:

Scientifically based rationing of labor and correct pricing of work and workers in accordance with the requirements of tariff and qualification reference books;

Well-organized accounting of the quantitative results of labor, excluding all kinds of errors and additions, as well as artificially inflating the volume of work performed;

The use of this form should not lead to deterioration in product quality, disruption of technological conditions, deterioration in equipment maintenance, violation of safety regulations, or excessive consumption of material resources.

The direct piecework payment system is that earnings are accrued to the employee at predetermined rates per unit of high-quality products (work performed). The main element of this system is the piece rate, established on the basis of the tariff rate corresponding to the type of work and the standard of production or the standard of time for this work.

With a piece-rate bonus system, in addition to earnings at direct piece rates, an employee is awarded and paid a bonus for quantitative and qualitative performance indicators.

The piece-rate progressive system is that the employee is remunerated within the established initial base (norm) on the basis of single rates, and in excess of the established initial base - at increased piece rates.

The indirect piece-rate system assumes that the level of a worker’s earnings is directly dependent on the results of the labor (work) of the workers he serves.

Chord piecework system - establishing the amount of payment not for each production operation separately, but for the entire complex of work taken as a whole.

The specific conditions for applying a particular payment system are determined by what tasks the employer sets for itself. If its goal is to increase production volumes and ensure high quantitative achievements in labor (subject to the necessary requirements for the quality of work), then the direct and piece-rate bonus systems are the most rational. In cases where it is important to achieve a certain amount of work in the shortest possible time (accident elimination, repair and construction work, etc.), it is advisable to use a piecework arrangement.

With piecework wages, a worker's utility depends on his abilities. Empirical studies by American economists have shown that the productivity of workers with piecework wages is higher than with time-based wages.

Piece payment is associated with a number of disadvantages and gives rise to many problems - both for employees and employers:

It can be difficult for an employer to take into account factors that do not depend on the employee, but affect production (illness, equipment breakdown, supply interruptions, weather conditions, etc.). If earnings do not depend on results, then he is unlikely to want to be particularly diligent. It should be borne in mind that the increase in the output of piece workers is due not only to their own efforts, advanced training and the development of their abilities. It is determined by the entire set of factors for the effective functioning of a given workplace - its technical, organizational, economic preparation. The results of the work of piece workers embody the work of engineers, auxiliary workers and many other specialists of the enterprise.

There is also the problem of balancing the employee's efforts with the employer's goals. Not all aspects of work activity are observable or measurable. How to measure, for example, integrity, politeness, friendliness, good manners, dedication to the interests of the company? Establishing any criteria for evaluating work can lead to the fact that the employee will strive to improve exactly those indicators of his work that meet these criteria, ignoring other aspects of work that are not measured quantitatively.

A serious disadvantage of piecework payment for the employer is the danger that, in pursuit of quantity of production, workers will not pay attention to its quality. Costs for quality control of products (services) may negate savings on other forms of control.

The piece-rate wage system links an employee’s earnings to his individual results, leaving the work of a department, division or organization as a whole without attention, which negatively affects collective motivation and group work. There is a weakening of the sense of belonging and belonging to the team. The pieceworker is not too interested in the successes of his fellow workers and the overall results of the company’s activities. He has no incentive to achieve results in the long term; what matters is how much he has earned now. One consequence of this is high staff turnover.

It is very difficult to establish reasonable production standards, especially when revising them during the introduction of new equipment. This is especially true for industries with frequent changes in products and technology. Specialists-standardizers, documentation of changes, etc. are required.

For the same annual salary, time-based payment is preferable to employees. Most of them, having a natural aversion to risk and having financial obligations associated with regular expenses (paying rent, buying food, etc.), will prefer greater certainty of earnings. This means that the transition to piecework payment will require equalizing differences in pay, which will compensate for workers’ concerns about possible fluctuations in their earnings, which will bring additional costs to the employer. By the way, this also explains why the earnings of piece workers are higher than those of time workers.

With piecework wages, it is difficult to measure individual output. While quantitative aspects of work can be measured objectively, qualitative aspects often require subjective assessments. If only part of the functions performed by an employee can be objectively measured, then unmeasured responsibilities will be ignored by him.

As you can see, there are many disadvantages to piecework payment. The time-based form of payment is largely freed from them, although it also has its drawbacks.

The increasingly widespread use of time-based wages in the world is explained by many circumstances, the main one of which is scientific and technological progress, which makes changes to the technology and organization of production. The division of labor and specialization are deepening, and the requirements for personnel qualifications are growing, including in the service sector. Increasingly, the results of an individual employee's work are difficult or impossible to separate from overall results and quantify. Often the production process is strictly regulated. It is not always possible to increase output, and this is not always necessary, especially if an increase in product output can lead to a deterioration in its quality or the company solves the problem of saving material resources.

Time-based payment, perhaps simple and time-based bonus, in which, in addition to earnings at the tariff rate (salary) for the time actually worked, a bonus is paid for fulfilling and exceeding certain performance indicators.

The most general requirements that must be met when applying time-based payment:

Strict accounting and control of the time actually worked by each employee with mandatory reflection of downtime;

Justified assignment of tariff categories (tariff rates or salaries) to time workers in strict accordance with the job duties they perform, taking into account the personal business qualities of the workers;

Development and application of reasonable service standards, standardized tasks and headcount standards for each category of workers, which makes it possible to eliminate varying degrees of workload, and therefore different levels of labor costs during the working day;

Optimal organization of work in the workplace, efficient use of the working day.

Main types of time wages:

Simple time-based wages - payment is made for a certain amount of time worked, regardless of the amount of work performed.

An important advantage of the time-based payment system for the employer is the reduction in the costs of product quality control. At the same time, it is easier to form in the employee a sense of involvement in the interests of the entire organization (corporate patriotism). Staff turnover is reduced; it is possible to use personnel motivation models that “work” only with long-term cooperation between the employee and the company.

Time payment for an employee is a guarantee of relatively stable income. A workforce where work is paid by the hour is usually more united, since there is less turnover and the economic interests of some workers are less likely to conflict with the interests of others. But there are also many problems. After all, the employee actually receives money for being present at the workplace; he has no incentive to work productively. There is a need for a supervisor who controls the labor process and the volume of production. But this requires considerable costs and reduces the possibility of specialization. The observer must have enough full information. Sometimes detailed control is simply not feasible. Controllers can collude with those they are supposed to monitor, so they themselves have to be monitored.

In conditions of perfect competition, firms that pay by the piece, as well as those that pay by the hour, will receive the same normal profit. At the same time, firms using a time-based form of remuneration will not be able to pay the costs of control (their profit will be lower than normal and they will go bankrupt), and the workers themselves will pay for them from their wages. By the way, this is another explanation for lower earnings with time wages than with piecework wages. The choice of a remuneration system may depend on how high the control costs are: firms with high costs will prefer to pay piecework, and firms with low costs will choose time payment.

By paying the employee's work on a time basis, i.e. in fact, just by being present at certain hours at the workplace, the employer assumes the risk of fluctuations in his productivity. A productive worker increases the company's profits, an unproductive one does the opposite, and their wages are the same. Pay is more difficult to link to the end result. In addition, employees may put their own interests above the interests of the consumer, which can cause damage to the company in the long run.

The advantages and disadvantages of piecework and time-based wages are presented in Appendix 1.

The use of piecework in its pure form is advisable where a person works independently and produces homogeneous products. In modern integrated and highly mechanized production, which uses mainly intellectual rather than physical labor, this is rare. Nevertheless, in light industry and trade, piecework payment is used. It can also be successfully used in mass production, where workers perform simple repetitive tasks, since in this case it is easy to measure the results of their work and make wages directly dependent on output. Piece wages are used if it is necessary to encourage workers to further increase output, if there are quantitative indicators of output that workers are able to increase.

In service industries, time wages (or variations thereof) are often more effective because it is difficult to determine the volume of services provided to clients by an individual employee. Time-based payment is appropriate in conditions where the employee cannot influence the growth of output during regulated technological processes, forced work, when paying repairmen, etc. Typically, managers, engineers, technicians, specialists and office workers are paid on a time-based basis. Hourly wages are effectively used today to remunerate highly qualified specialists working in the service sector (lawyers, psychoanalysts), on whose final result their professional reputation depends.

Many large and medium-sized organizations use a tariff system of remuneration - a set of standards with the help of which the level of wages of various groups and categories of workers is regulated depending on qualifications; complexity of the work performed; conditions, nature and intensity of work; conditions (including natural and climatic) for performing work; type of production.

The main elements of the tariff system are: tariff and qualification reference books, tariff schedules, tariff rates, tariff coefficients, bonuses and additional payments for work with deviations from normal working conditions.

The tariff and qualification directory contains detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor. The required qualifications when performing a particular job are determined by the rank. The worker's wages increase as the level of work he performs increases. A higher rank corresponds to work of increased complexity.

The tariff schedule is a table with hourly or daily tariff rates, starting from the first, lowest category. Currently, six-digit tariff scales are mainly used, differentiated depending on working conditions. Each schedule provides for tariff rates to pay for the work of piece workers and time workers.

The tariff rate is the amount of payment for work of a certain complexity produced per unit of time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or day). The tariff rate is always expressed in monetary terms, and its size increases as the rank increases. Rank is an indicator of the complexity of the work performed and the worker’s skill level. The relationship between tariff rates depending on the category of work performed is determined using the tariff coefficient, which is indicated in the tariff schedule for each category. The tariff coefficient of the first category is equal to one. The monthly tariff rate of the first category cannot be lower than the minimum wage provided by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff schedule. The ratio of tariff coefficients of the first and last categories is called the range of the tariff schedule.

To remunerate managers, specialists and employees, as a rule, official salaries are used, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these employees, other types of remuneration may be established: as a percentage of revenue, as a share of profit received, and a system of variable salaries, which has recently become increasingly used.

The floating salary system provides that at the end of each month, when work is completed and each employee is paid, new official salaries are formed for the next month. The salary increases (or decreases) for each percent increase (or decrease) in labor productivity in the area of ​​work served by a given specialist, subject to the fulfillment of the production target. Such a system is designed to stimulate a monthly increase in labor productivity and good quality, since if these indicators deteriorate, the salary for the next month is reduced.

Remuneration for heads of government organizations has its own characteristics. According to the Regulations on the conditions of remuneration for heads of state organizations, their remuneration consists of an official salary and remuneration for the results of the financial and economic activities of the organization. The official salary is set depending on the tariff rate for the category of worker in the main profession, determined by the collective agreement in the given organization.

Hello, dear site visitors! Today we will consider such an issue as forms and systems of remuneration, briefly listing all types and their features.

Purpose and characteristics of different types

Various types of payment are used for two reasons:

• The need to optimize the company’s labor costs depending on the quantity and quality of work performed;
• Encourage employees of the enterprise to improve the results of their activities.

The main difference between all types of salaries is how productivity is taken into account:

• You can keep records of labor and wages depending on the time worked (salary, hourly tariff rate);
• Calculation for the volume of work performed can only be used if for one individual employee or team, it is possible to measure the volume of work performed by them in kind or monetary value.

Depending on this, there are four main groups:

• Piecework;
• Time-based;
• Flexible;
• Mixed.

They, in turn, are divided into several subgroups, which will be discussed below.

Piecework

The piecework form of remuneration is the approval of a tariff for one unit of completed products.

The main condition under which it can be used is if the production of products depends on the employee, that is, he must be able to improve his result regardless of production factors. In other words, the production of any good or product should not initially be limited by the productivity of the company’s equipment.

Also, in order for accounting to be able to calculate the required amount in this way, it is necessary to be able to count all the products produced. Another name for this form is tariff.

The tariff system for remuneration of workers includes several groups:

• Direct piecework– calculation occurs only according to one price;
• Piece-bonus– calculation according to the tariff plus a bonus for achieving any results (achieving a certain number of products produced);
• Piece-progressive– there are two prices, one regular, the other increased, which begins to operate after reaching a certain number of products produced;
• Piece-chord– accrual according to the tariff, but taking into account the time during which all the work was done.

Currently, piecework-bonus and progressive groups are more often used, since they most effectively stimulate employees to improve their performance.

Time-based

Time-based payroll in an organization implies that the calculation is made for the time worked.

Salary in this form has the following characteristics:

• The scope of work cannot be increased;
• Manufacturing process not regulated;
• All work is reduced to monitoring production processes.

The rate can be set for different periods of time - hour, day, week, month. This includes the most popular and A common method of calculating salary is salary.

The following groups can be distinguished here:

• Simple time-based– the due amount includes only the accrual at the established rate, taking into account the hours (days) worked;
• Time-bonus– a bonus is added to the principal amount depending on various factors, for example, fulfillment of conditions labor discipline. Or, on the contrary, deprivation of the bonus when a penalty is imposed.

The most common forms of time-based payment are salary (monthly payment) and hourly rate.

Flexible

A flexible system involves linking salary to the final result financial activities enterprises. Can be used here various options how to calculate salary:

• From total income;
• From income minus expenses;
• From income minus expenses and taxes.

Currently, it is becoming increasingly widespread in commercial organizations, or combined with other types.

Mixed

The mixed form is the application of several types to one person at the same time.

To understand how wages are calculated in this way, let's look at a few examples.

Example 1

The employee is given a fixed amount per month and a piece-rate salary for the products produced. In this case, the salary will be paid regardless of the quantity of production, and the piecework amount will be added to it. This form is usually applied to workers. As a rule, the salary is equal to the minimum wage.

Example 2

The employee is given a salary and a flexible system, that is, in addition to a fixed amount at the end of the month, he will receive a certain amount, which will depend on total revenue companies. Recently, this accrual method has been used in relation to employees of the accounting department, personnel department, and secretaries. In other words, in relation to office staff. It is especially popular in organizations whose specific activities are of a pronounced seasonal nature. This allows the company to reduce payroll costs during months when there is little to no revenue.

How to determine the optimal salary system

Labor Code allows employers to use different methods of calculating payments based on the advisability of using them in a given situation. Typically used for different categories of workers different ways payment.

An analysis of current types of salaries is carried out by a labor economist, which calculates the effectiveness of their use.

The director of the organization has the right to change and supplement existing systems , while respecting established by law procedure.

The variety of methods for calculating earnings is due to the fact that the use of salary alone is unacceptable for many types of work in which it is necessary to encourage people to improve the quality and quantity of products.

Recently, systems have been gaining popularity in which the amount earned is expressed as a percentage of the company’s final financial result.

Best regards, Technical Experts.