Forms of wages in the enterprise. Wage

The payment system is the relationship between many indicators characterizing the measure and payment for the performance of duties within the stipulated norms. It ensures that employees of the company receive remuneration for the work done in accordance with the overall results they have achieved.

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 agreed in advance between the employer and the employee for the type of activity.

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

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

Any kind of remuneration for the labor activity of the staff is aimed at creating a material basis for the development of the labor capital of the enterprise. Remuneration plays a significant role in this, for example, for the expenditure of mental or physical resources of a person. In addition, the presence 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 the staff of highly qualified specialists necessary for production at the enterprise.

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

piecework form of labor This is a very good incentive for employees. It stimulates the improvement of the quality of manufactured or manufactured products, labor and productivity. It finds application where it is possible to clearly determine the quantity and quality of the work done, which implies the observance of certain conditions that are necessary for its application. These are quantitative indicators of production that directly depend on one employee or on a team. One of the conditions for applying this form of remuneration is that employees have the potential to increase labor productivity.

Types of piece work:

individual - the salary depends on the results of the labor activity of a particular employee;
collective - represents a salary that depends on teamwork.

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

There are several payment systems:

All of them differ depending on the features, which may be the time of payments, size, additional rewards.

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

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

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

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

Piecework premium also indicates the presence of bonuses, which are paid along with the standard salary.

The last kind is indirect piecework system. According to it, payments are made to freelance or auxiliary workers, the amount of earnings of which depends on the results of the labor activity of the main workers and is determined as a percentage.

essence time-based form lies in the fact that wages do not consist of the amount of work performed, but of the qualifications of the employee, 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 the exact volume and quality of work, or labor is not subject to rationing. The necessary conditions for its application are:

accurate accounting of actually worked time, 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 norms in order 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, with it, prices are pre-set for a certain period of time.

It includes several systems:

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 hours worked at established tariff rates, the amount of 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 value of the tariff rate, various bonuses can be established by the employer;
contract- applies to heads of enterprises, wages are prescribed in the employment contract (contract).

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

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

Wage represents the price of labor power corresponding to the cost of commodities 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, the RFP is not the only source of funds for the reproduction of the labor force. Along with the salary, employees receive payments in case of illness, payment for regular vacations and time for retraining, payment for forced breaks in work. However, it is the salary that determines the price of labor.

Distinguish between nominal and real wages .

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

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

Forms and systems of remuneration:

Distinguish tariff and non-tariff wage systems.

Tariff wage system- a set of standards that allow you to regulate and differentiate the salary of workers and employees, depending on the qualifications, nature and working conditions, types of production, sectors of the national economy and regions.

The wage system consists of:

Unified Tariff-Qualified Directory of Works and Occupations of Workers (ETKS).

Tariff grids.

First class rates.

Tariff-qualification directories are collections of tariff-qualification characteristics of professions and serve to determine the qualifications of workers (establishing one or another category for them) and billing for work (assigning them to the appropriate category of the tariff scale).

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

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

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

Tst.n-th \u003d Tst.1st × Ktar. nth

At some enterprises, tariff-free wage systems have begun to be applied, i.e. coefficients are set showing the ratio of the payment of the i-ro employee and the minimum wage.

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

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

Tariff-free wage system does not cancel the rationing of labor in the enterprise. The norms are used in the calculation of domestic prices, on the basis of which the gross income of brigades, sections, workshops and, ultimately, their payroll are calculated.

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

There are two main forms of wages:

piecework; time-based.

In turn, piecework is divided into:

simple piecework;

piecework premium;

indirect piecework;

chord;

piece-progressive;

brigade system.

Time is divided into:

simple time; time premium.

piecework wages - this is the payment for the amount of products (works, services) produced.

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

ZP \u003d R sd i × VP n.v. ,

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

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

The rate can be determined as follows :

where ST hour J - hourly tariff rate J - of that category;

T cm - the duration of the shift;

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

Most often, the enterprise uses not a simple piecework wage, but a piecework bonus.

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

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

K a.s. - the percentage of overfulfillment of the norms.

The economic essence of the bonus lies in the fact that it is part of the salary, as it is distributed in proportion to the directly expended labor. Its peculiarity lies in the fact 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:

Award indicators.

Award conditions.

Award sources.

Prize amount.

Award Circle.

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

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

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

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

Apply both single and multiple scales. With a one-stage school, a percentage of the bonus is set for fulfilling and overfulfilling the bonus indicator, which sufficiently stimulates the fulfillment of the established task, but does not materially interest the worker in raising it. Therefore, one-stage scales are acceptable in cases where it is not necessary to stimulate the growth of indicators in excess of the established targets or it is impossible to determine the degree of their overfulfillment.

Multi-stage scales make it possible to differentiate the size of the bonus depending on the level of performance of indicators or bonus conditions. In turn, multi-stage 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 dependences can be proportional, regressive (the greatest increase is provided at the first stages of improving the bonus indicator), progressive (% of premiums per unit of improving the indicator completely increases), mixed.

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

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

by producing indirect piece rates for the release of the serviced brigade.

The rate under this system of remuneration is determined by the formula

where ST hour.vsp.work. - hourly wage rate of an auxiliary worker;

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

ZP k.s. = P k.s. * VP n.v.

Chord system of remuneration - this is a kind 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.

It is most expedient to use lump-sum wages at payment orders in the following cases:

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

in case of emergency (fire, collapse, failure of the main production line for a serious reason), which will lead to a stop in production;

with an acute production need to perform individual work or introduce new equipment at the enterprise.

piece-rate progressive pay labor involves an increase in prices at a certain percentage of overfulfillment of the norms.

Brigadier piecework ( collective) wage system.

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

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

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

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

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

1. The total piecework earnings of the brigade are determined

2. The total tariff earnings of the brigade are determined

3. The coefficient of piecework earnings is determined

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

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

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

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

K is the percentage of bonus payments.

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

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

production and conveyor lines operate at the enterprise with a strictly specified rhythm;

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

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

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

the quality of labor is more important than its quantity;

the work is dangerous;

work is heterogeneous in nature and irregular in load;

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

an increase in output can lead to marriage or a decrease in its quality.

The piecework system of remuneration at the enterprise is most appropriate to apply 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 subdivisions of the enterprise (workshop, site, workplace) is a bottleneck, i.e. hinders the release of products in other technologically interconnected divisions;

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

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

Piecework is not recommended. use in the event that product quality deteriorates, technological regimes are violated, equipment maintenance deteriorates, safety requirements are violated, raw materials and 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. payroll and net income. However, in the growth of each of these two types of income, owners and employees are interested in different ways. For owners, the main thing is an increase in net profit and dividends paid out of it, for employees - an increase in labor costs.

The 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.

Forms and systems of wages are ways to establish the dependence of wages on the quantity and quality of labor expended using a combination of quantitative and qualitative indicators that reflect the results of labor.

Their main purpose is to ensure the correct ratio between the measure of labor and the measure of its payment, as well as increasing the interest of workers in efficient work.

In modern conditions, enterprises use various forms and systems of remuneration (Fig. 3), but the most widespread are two forms of remuneration: temporary and piecework.

time-based This form of remuneration is called, in which wages to employees are accrued at the established tariff rate or salary for the time actually worked in production.

Salary is calculated according to the formula:

, (6.24)

where is the salary;

The tariff rate assigned to the worker of the qualification category;

Actual hours worked.

Based on the mechanism of payment, the time-based form stimulates, first of all, the improvement of the qualifications of workers and the strengthening of labor discipline.

Rice. 3. Forms and systems of remuneration

The time-based form of remuneration is usually used in the following cases:

If the worker cannot directly influence the increase in output, which is determined primarily by the productivity of the machine, apparatus or unit;

If there are no quantitative indicators of output necessary to establish a piece rate;

Subject to the correct application of labor standards.

The use of the time-based form of remuneration is most appropriate in the following conditions:

In areas and workplaces where the provision of high quality products and work is the main indicator of work;

When performing equipment maintenance work, as well as on conveyor lines with a regulated rhythm (i.e., where the functions of a worker are reduced to monitoring the progress of the technological process);

At jobs where accounting and rationing of labor are costly and economically inexpedient, and also where the work of an employee cannot be accurately rationed;

In jobs where output is not the main indicator.

For the time-based form of remuneration, two main wage systems are characteristic: simple time-based and time-bonus.

Simple time wage system. In this case, the worker's earnings are determined by the tariff rate of the category assigned to him and the amount of time worked. If a fixed monthly salary is set for a time worker, then he needs to work the full number of hours according to the schedule of exits per month. If a worker has worked for less than a full month, then wages are calculated based on the average hourly or average daily salary and the actual hours worked.

With a simple time-based system, an employee's salary () for a certain period of time is calculated as:

Where m- hourly (daily) tariff rate of a worker of the corresponding category, rub.;

Actual hours worked in production, hours (days).

Under this system, the worker receives a tariff wage with 100% completion of an individual task. If the task is not completed in full, the payment is proportionally reduced, but at the same time it cannot be lower than the established minimum wage.

Time-bonus system. This is such a system of remuneration, when the worker receives not only earnings for the amount of time worked, but also a bonus for the performance of certain indicators. These bonus indicators should be accurately taken into account and reflect the characteristics of the work of certain workers. For each indicator, the amount of the premium is set separately, depending on its purpose. The main workers - time workers are rewarded for the performance of production tasks and ensuring the quality of products and work.

Workers - time workers, engaged in servicing the main production, are rewarded for achieving indicators that characterize the improvement in the quality of their work; ensuring uninterrupted and rhythmic operation of equipment, improving its utilization rate; reduction of maintenance and repair costs, etc.

With a time-bonus system, an employee's salary () can be determined by the following formula:

where p is the amount of the bonus as a percentage of the tariff rate for the fulfillment of the established indicators and bonus conditions;

k - the amount of the bonus for each percentage of overfulfillment of the established indicators and bonus conditions,%

n - the percentage of overfulfillment of the established indicators and bonus conditions.

piecework form. With a piece-rate form of remuneration, wages are accrued to employees at predetermined rates for each unit of work performed or manufactured products, i.e. It is wages for the amount of output produced.

Piecework wages are calculated using the formula:

Where SR- piece rate per unit of production;

V- the number of manufactured products.

The piecework form of remuneration stimulates, first of all, the improvement of volumetric, quantitative indicators of work. Therefore, it is used in production areas with a predominance of manual or machine-manual labor, since it is under these conditions that it is possible to take into account the quantity and quality of manufactured products, to ensure an increase in production volume and the validity of established labor standards.

The piecework form of wages is most appropriate to apply when:

The presence of quantitative indicators of work that directly depend on a given worker or team;

Opportunities for workers to increase production or the amount of work performed;

The need in this area to stimulate workers to further increase the production of products or the volume of work performed;

Possibility of accurate accounting of volumes (quantity) of work performed;

Application of technically sound labor standards.

When using a piecework form of remuneration, there is a danger of a decrease in the quality of products, a violation of the regimes of technological processes, a deterioration in the maintenance of equipment and its premature failure, violation of safety requirements, and overspending of material resources.

The piecework form of remuneration is divided into systems according to the methods:

Piece rate definitions (direct, indirect, progressive, premium, lump-sum);

Settlements with employees (individual or collective);

Financial incentives (with or without bonus payments).

With a direct individual piecework wage system (simple piecework), the worker's earnings directly depend on his output. Labor is paid at rates per unit of output, and the worker's wages () can be determined by the following formula:

Where Pi- pricing for i th type of product or work, rub.;

q i- number of processed products i-th species, nat. units

The price per unit of work performed or product manufactured can be determined as follows:

Where m- hourly (daily) tariff rate of a worker of the corresponding category;

H in And N vyp.- respectively, the norms of time and norms of output for the processing of one product for a certain period of time.

When using a direct individual wage system at an enterprise, the interest of employees in increasing labor productivity increases.

Under the direct collective piece-rate system, workers' earnings can be determined in a similar way using the collective piece-rate and the total output (work performed) by the team as a whole.

Indirect piecework system. This system is used, first of all, to pay the labor of auxiliary workers, on which the pace of work and the output of the main workers largely depend. In this case, the wages of the auxiliary worker are in direct proportion to the output of those workers whom he serves. A prerequisite for the introduction of an indirect piecework wage system is the possibility of assigning auxiliary workers to certain equipment or piecework workers, on whose performance their payment depends. With this system, the material interest of auxiliary workers in improving the maintenance of jobs and machines increases.

With an indirect piecework wage system, indirect piecework rates are determined ():

Where m sun. - tariff rate of an auxiliary worker, rub.;

N vyd.osn- the rate of production of the main workers served by this auxiliary worker.

The wages of a worker with an indirect - piecework wage system () can be determined by the following formula:

Where q main- the volume of products produced (work performed) by the main workers served by this auxiliary worker.

With the brigade form of organization and stimulation of labor, the indirect piecework system of payment is almost never used, since all auxiliary workers are included in the brigade.

With piece-progressive system the output of a worker within the established norm is paid at the usual rates (i.e., at direct piecework), and in excess of this norm - at increased rates. In this case, the worker's wages grow faster than output, so this system is usually introduced temporarily (for 3-6 months) in the decisive areas of the main production, where an unfavorable situation has developed with the implementation of the production plan.

At piece-bonus system the worker-pieceworker or team of workers, in addition to earnings at direct piece rates, is paid a bonus for the fulfillment and overfulfillment of the established quantitative and qualitative indicators provided for by the established regulation on bonuses. In this case, the worker's earnings under the piece-bonus system () can be determined by the following formula:

The most common indicators and conditions for bonuses to workers are:

Fulfillment and overfulfillment of production targets for the production of products;

Increasing labor productivity;

Reducing the complexity of manufacturing products;

decline in marriage;

Delivery of products from the first presentation, etc.

It is advisable to supplement the basic earnings of a worker, calculated according to the time-bonus system, with quantitative indicators, and calculated according to the piece-bonus system - with qualitative indicators of bonuses. As experience shows, it is advisable to carry out bonuses according to two or three simultaneously applied indicators and bonus conditions.

Piecework system. The piecework wage system provides for the establishment of a certain amount of work and the total amount of the wage fund for this work, i.e. the rate is set for the entire scope of work (and not for a separate operation). The settlement with the workers is made after the completion of the entire complex of works, regardless of the timing of their implementation.

If the completion of a chord task requires a long time, then an advance payment is paid for the current month, taking into account the amount of work performed. Bonuses are introduced for reducing the deadlines for completing a chord task with high-quality performance of work. This system of wages stimulates, first of all, the performance of the entire range of work with a smaller number of employees and in a shorter time. This system is, as a rule, a brigade form of remuneration.

At the enterprise, it is most expedient to apply piecework wages in the following cases:

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

In case of emergency (fire, collapse, failure of the main production line), which will lead to a stop in production;

With an acute production need to perform individual work or introduce new equipment at the enterprise.

Remuneration of managers, specialists and employees is carried out in accordance with the official salary established by him according to the staff list and in accordance with the current bonus system. By its nature, it is closer to the time-bonus system, with the only difference being that instead of the tariff rate (daily or hourly) there is a monthly or annual salary. The established indicators and bonus conditions take into account the specifics of the work of knowledge workers, as well as the specifics of the unit in which this employee works.

Considering the system of remuneration, it is advisable to single out the tariff-free system of remuneration and contract.

Tariff-free wage system. A tariff-free wage system is a possible option for improving the organization and stimulating labor. Under this system, the salary of all employees of the enterprise from the director to the worker is the share (coefficient) of the employee in the wage fund () or the entire enterprise, or a separate unit.

Having determined for each employee (workplace) the specific value of his coefficient, you can calculate the amount of wages using the following formula:

Where RFP i- wage i-th employee, rub.;

K i- coefficient i-th employee;

∑Ki- the sum of the coefficients for all employees;

FOT- the amount of funds allocated for wages.

When determining a specific value K i for each group of workers developed its own criteria.

Under these conditions, the actual amount of wages of each employee depends on a number of factors:

Qualification level of the employee;

Labor participation rate (KTU);

Actual hours worked.

Qualification level of the employee of the enterprise is set for all members of the labor collective and is determined as the quotient of dividing the actual salary of the employee for the past period by the minimum wage level established at the enterprise for the same period.

For example, if the average monthly salary of an employee was 8000 rubles, and the minimum wage for the same period was 4330 rubles, then his qualification level will be 1.84 (8000 / 4330).

An important element of the tariff-free system of remuneration is the coefficient of accounting for the employee's personal contribution to the overall results. This coefficient fixes only deviations from the normal level of work. Labor participation rate is determined for all members of the labor collective, including the director, and is approved by the council of the labor collective, which itself decides the frequency of determining the KTU (once a month, quarterly, etc.) and the composition of indicators for its calculation.

Wages under the tariff-free wage system are determined as follows:

1. The number of points earned by each member of the team of the unit (workshop, section, brigade) is calculated:

, (6.35)

Where TO- qualification level;

N- the number of worked people. - h.

2. The total amount of points earned by all employees of the unit is determined:

3. The share of the wage fund attributable to the payment of one point (rubles) is calculated:

4. The wages of individual employees of departments are calculated:

This method of calculating the wage fund is simple, understandable to the workers, and positively perceived by them. It involves a direct linkage of the labor contribution of employees with pay and promotion through the ranks. In general, the tariff-free system resembles the usual wage 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.

The tariff-free system of remuneration does not cancel the rationing of labor at the enterprise. The norms are used in the calculation of domestic prices, on the basis of which the gross income of brigades, sections, workshops and, ultimately, their payroll are calculated. With a tariff-free system, the wages of an individual worker is his share in the general wage fund of the collective.

contract system. A variation of the tariff-free wage system is the contract system, which involves the conclusion of an agreement (contract) for a certain period between the employer and the contractor. An employment contract (contract) is concluded in writing when hiring an employee, which specifies working conditions, the rights and obligations of the parties, the mode of operation and the level of remuneration, as well as the duration of the contract.

The contract also sets out the consequences that may occur for the parties in the event of its early termination by one of the parties. The contract may include both the time spent by the employee at the enterprise (time-based pay), and a specific task that the employee must complete in a certain time (piecework pay).

By agreement of the parties, the employment contract may provide for various additional payments and allowances of a stimulating and compensatory nature:

For professional excellence and high qualification;

For class;

For deviations from normal working conditions, etc.

The contract may reflect the issues of providing official transport, additional leave, living space, etc.

The main advantage of the contract system is a clear distribution of the rights and obligations of both the employee and the management of the enterprise. This system is quite effective in market conditions. Contracts can be concluded with managers, specialists, as well as with workers.

In the conditions of market relations, there have been quite significant changes in the organization of wages at the enterprise. The rights of enterprises in the distribution of their earnings have been expanded. The state reserves only for itself: the regulation of the minimum wage, its adjustment in line with inflation and the creation of equal opportunities for enterprises to earn money for wages.

In addition, the Labor Code regulates the minimum compensation payments for work on weekends and holidays, for overtime work, the maximum amount of part-time work, increased wages in harmful and difficult working conditions, payment during forced downtime and additional payments to adolescents . All other issues of organizing wages are transferred to the competence of enterprises.

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 wage and set wages below the minimum wage determined by the legislation of the Russian Federation. At the same time, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum.

The current legislation gives enterprises and organizations the right to independently choose and establish such wage 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 main ones include wages accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for pieceworkers and time workers, surcharges and allowances.

Supplementary 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 working hours for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time and piecework.

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

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

With a simple time wage, the worker's earnings are determined by multiplying the hourly or daily tariff rate of his category by the number of hours or days worked by him. When determining the earnings of other categories of employees, the following procedure must be observed. If the employee has worked all the working days of the month, then the payment will be the salary established for him. If an incomplete number of working days is worked out 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-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 the provisions on bonuses, which are developed and approved by organizations. The provisions provide for specific indicators and conditions for bonuses, under which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production targets, saving raw materials, materials, energy, growth in 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 the quantitative indicators of the result of labor and normalize it by establishing production standards, time standards, and a normalized production task. In the piecework form, the labor of workers is paid at piece 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 the labor of workers is paid for the number of units of products manufactured by them and the work performed, based on fixed piecework rates established taking into account the necessary qualifications;
piecework-progressive - in which payment is increased for production in excess of the norm;
piecework-bonus - wages include bonuses for exceeding production standards, achieving certain quality indicators, delivery of work on the first demand, the absence of marriage, saving materials;
indirect piecework - used to pay auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve.

The calculation of earnings in case of a piece-rate form of remuneration is carried out according to documents on output (a piece-work order, which indicates the output rate and the work actually performed, an order on bonuses for overfulfillment of the plan, a chord task, a shop order for the task to be completed by the shop).

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

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

The main elements of the tariff system are: tariff-qualification guides, tariff scales, tariff rates, tariff coefficients, allowances and additional payments for work with deviation from normal working conditions

The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor. The required qualifications for the performance of a particular job is determined by the category. The size of the wages of the worker increases as the level of work performed by him rises. A higher rank corresponds to a work of greater complexity.

Tariff scale- this is a table with hourly or daily tariff rates, starting with the first, lowest digit. Currently, six-digit tariff scales are mainly used, differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

Tariff rate- this is the amount of payment for labor 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 discharge increases. The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes 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. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff scale. The ratio of the tariff coefficients of the first and last digits is called the range of the tariff scale.

For remuneration of managers, specialists and employees, as a rule, official salaries are applied, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these workers, organizations can also establish other types of remuneration: as a percentage of revenue, as a share of profits, and a system of floating salaries, which has recently become more and more widely used.

The system of floating salaries provides that at the end of each month, at the end of work and the payment of each employee, new official salaries for the next month are formed. The amount of salary increases (or decreases) for each percentage increase (or decrease) in labor productivity in the area of work served by this specialist, subject to the fulfillment of the task of output.

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

When paying 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 established for employees involved in the process of selling products (goods, works, services).

The percentage of the proceeds 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 sold products (goods, works, services) is determined excluding VAT.

An 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 amount of the minimum wage must be fixed in the employment contract.

Types of forms and systems of remuneration

Salary is the remuneration that an employee receives for performing work duties. Forms and systems of remuneration may differ not only for 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 systems of remuneration.

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

Forms and systems of remuneration at the enterprise

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

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

Let's take a closer look at the types and characteristics of wage systems. What is the difference? What payment system is beneficial for the employer to use in this or that case?

Types of wages, table

Regular time

Regular piecework

Time premium

Piecework premium

piece-progressive

Indirect piecework

chord

Time wage

There are two main forms of remuneration - piecework and hourly wages. With time 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 such a type of remuneration system as a time-bonus remuneration system, the amount of wages can be higher, provided that the employee showed excellent work results in the reporting period, completed an important project, etc. That is, in this case, it is not only the time that the employee actually worked that matters, but also the results of the work that he managed to show.

The time-based type of remuneration is usually set for employees whose work it is advisable to evaluate based on the time they actually worked. These may be employees whose work is difficult to take into account, who do not have a direct impact on the results of labor, or it is very difficult to determine the productivity of their work.

Recently, the grading wage system has been gaining popularity in Russia. What it is? Grade in translation from English means "class, step." What does this system imply? According to the grading system, workers in the same position may not have the same salary. For a certain position, a salary fork is established - “from and to”. This allows the employee to increase his remuneration for work, even without changing positions. Despite certain difficulties, this system of remuneration has a number of advantages: it helps to evaluate the employee for compliance with the position held, the employee is interested in improving the quality of work and raising wages.

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