Employee remuneration. What is salary? Components of the employee's salary Who is included in the salary for production

For effective activity, the management of the company must take appropriate actions that encourage employees to be interested in their own business. Labor motivation is one of the most important functions of personnel management.

Labor motivation- a set of stimulating forces for the growth of the productive power of labor.

These motivating forces include not only material benefits, but also moral ones, expressed in job satisfaction, in the prestige of work, in the fulfillment of internal human attitudes, moral needs.

The main forms of stimulating the work of employees at the enterprise are:

• financial incentives, including wages, bonuses, additional wages, discounts for services, granting additional rights, benefits, etc.;
• pecuniary punishment reduction, deprivation of bonuses, reduction of wages, fines, partial, full or increased amount of compensation for damage caused to the enterprise, etc.;
• moral encouragement employees by expressing gratitude, awarding badges of distinction, promotion to new, prestigious positions at work, including in informal groups outside of work (circles, creative, public associations), granting additional rights (free work), involving in enterprise management, etc. . P.;
• moral punishment for omissions and shortcomings in work by issuing remarks, reprimands, deprivation of benefits and advantages, removal from prestigious positions, deprivation of honorary titles and, as a last resort, dismissal from work.

Wages are the main source of incentives and income for those working in the enterprise. Therefore, its size is regulated by the state and the heads of enterprises.

Wage- this is a part of the social product, which is given out in cash to the employee in accordance with the quantity and quality of the spent.

Basic salary— remuneration for work performed in accordance with established labor standards (tariff rates, salaries, piece rates).

Additional salary- remuneration for work in excess of the established norm, for labor success and for special working conditions (compensation payments).

Organization of wages

The organization of remuneration is understood as a set of measures aimed at remuneration for work depending on its quantity and quality. When organizing work, the following activities should be taken into account: labor rationing, tariff regulation of wages, the development of forms and systems of remuneration by bonuses to employees. Labor rationing is based on the establishment of certain proportions in the labor costs required to manufacture a unit of output or to perform a given amount of work in certain organizational and technical conditions. The main task of labor rationing is the development and application of progressive norms and standards.

The main elements of the tariff regulation of wages: tariff rates, tariff scales, tariff and qualification guide.

Tariff rate- expressed in monetary terms, the absolute amount of wages per unit of working time (there are hourly, daily, monthly).

Tariff scale- a scale consisting of tariff categories and tariff coefficients that allow you to determine the salary of any employee. Different industries have different scales.

Tariff and qualification guide- a regulatory document, in accordance with which each tariff category is subject to certain qualification requirements, i.e., all the main types of work and professions and the necessary knowledge for their implementation are listed.

Salary elements

Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is a social norm and represents the lowest limit of the cost of unskilled labor, based on 1 month.

Wages of engineers and employees determined by staffing, i.e., based on the salary scheme and the number of employees in each group.

Salary fund students determined from the number and benefits which they receive. The wages of workers, pieceworkers and time workers are calculated separately. Workers' wages determined on the basis technical regulation, i.e., based on the development of norms for the cost of working time per unit of output. Labor cost rates include time rates, production rates, and service rates. The production rate is a task for a worker-pieceworker in the production of products of the required quality per unit of time under certain conditions. The norm of time is the length of working time (hours, days) during which a worker must produce a certain amount of output. The service rate determines the number of mechanisms that a given worker (or several) must service during a shift.

In modern conditions, labor relations in firms are built on the basis of labor contracts.

Employment contracts are in the form:

• labor agreement- a legal act regulating social and labor relations between employees and employers; is at the level of the Russian Federation, the subject of the Russian Federation, the territory, industry and profession. An employment agreement is established between the contractor and the customer, the employee and the employer.
• collective agreement- a legal act regulating social and labor relations between employees of the organization and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.

Real wage- the number of goods and services that can be purchased with a nominal wage.

Real wage = (nominal wage) / ()

The study of the dynamics of wages is carried out using indices.

The individual wage index can be determined by the formula:

Wages can be paid for both hours worked and hours not worked.

To determine the amount of remuneration, taking into account its complexity and working conditions for various categories of workers, the tariff system is of great importance.

Tariff system- this is a set of norms, including tariff-qualification directories, tariff rates, official salaries.

The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor.

Tariff rate- this is the amount of payment for labor of a certain complexity, produced per unit of time.

There are two main systems of remuneration: piecework and time.

Piecework payroll

piecework wage system produced at piece rates in accordance with the quantity of products (works, services) produced. It is subdivided into:

1. Direct piecework(an employee's salary is set at a predetermined rate for each type of service or product produced);

Example: the hourly rate of a worker is 30 rubles. The norm of time for the manufacture of a unit of production is 2 hours. The price per unit of production is 60 rubles. (30 * 2). The worker made 50 parts.

• Calculation: 60 rubles. * 50 parts = 3000 rubles;

2. piece-progressive(an employee's output within the limits of the norm is paid at established rates, in excess of the norm, payment is made at increased piece rates).

Example: the price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker made 120 units.

• Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rubles;

3. Piecework premium(salary consists of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).

Example: the price per unit of production is 50 rubles. According to the regulation on the bonus payment of the enterprise, in the absence of marriage, a bonus of 10% of earnings is paid. In fact, the worker made 80 units.

• Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;

4. Indirect piecework(earnings depend on the results of the work of employees).

Example: the remuneration of an employee is set at 15% of the salary accrued to the team. The brigade's earnings amounted to
15000 rub.

• Calculation: 15000 * 15% = 2250 rubles;

5. chord(the amount of payment is set for the whole complex of works).

Time-based form of remuneration

Time-based is such a form of remuneration in which wages are accrued to employees according to the established tariff scale or salary. for actual hours worked.

With time wages Working time earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.

The time-bonus system of remuneration has two forms:

1. simple time-based(hourly rate multiplied by the number of hours worked).

Example: the salary of an employee is 2000 rubles. In December, out of 22 working days, he worked 20 days.

• Calculation: 2000: 22 * ​​20 = 1818.18 rubles;

2. Time-bonus(percentage allowance is set to monthly or quarterly wages).

Example: the salary of an employee is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.

• Calculation: 2000 + (2000 * 25%) = 2500 rubles.

Remuneration of labor of managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.

In addition to remuneration systems, remuneration to employees of organizations based on the results of finished work can be established. The amount of remuneration is determined taking into account the results of the work of the employee and the duration of his continuous work experience in the organization.

The administration of the enterprise may make additional payments in connection with deviations from normal working conditions in accordance with applicable law.

Night time is considered from 22:00 to 06:00 in the morning. It is fixed in the report card every hour of night work, paid at an increased rate.

To work at night are not allowed: teenagers under 18 years old, pregnant women, women with children under the age of three, disabled people.

Payment for work at night is made in the amount of 20% of the tariff rate of a time worker and piece worker, and in multi-shift work - in the amount of 40%.

Overtime is considered work in excess of the established working hours. Overtime work is documented by orders or tables. Overtime work must not exceed four hours on two consecutive days or 120 hours per year.

Overtime work is paid for the first two hours at least one and a half times, and for the following hours - at least twice the size. Overtime compensation is not permitted.

On holidays, work is allowed, the suspension of which is impossible due to production and technical conditions.

If a weekend and a holiday coincide, the day off is transferred to the next working day after the holiday. At the request of an employee working on a holiday, he may be granted another day of rest.

Work on a holiday is paid at least twice the amount:

• pieceworkers - at least at double piecework rates;
• employees whose work is paid at hourly or daily rates - at least double the hourly or daily rate;
• employees receiving a monthly salary - not less than a single hourly or daily rate in excess of the salary.

The amount of additional payments for combining professions in the same organization or performing the duties of a temporarily absent employee is established by the administration of the organization.

When performing work of various qualifications, the work of time workers, as well as employees, is paid for work of a higher qualification. The labor of piecework workers is at the rates of the work performed.

When an employee is transferred to a lower-paid job, he retains his previous average earnings for two weeks from the date of transfer.

In cases where, as a result of the transfer of an employee, earnings are reduced for reasons beyond his control, an additional payment is made up to the previous average salary within two months from the date of transfer.

Downtime is documented with a sheet of downtime, which indicates: downtime, causes and perpetrators.

Downtime due to the fault of the employee is not paid, and not through the fault of the employee - in the amount of 2/3 of the tariff rate of the category established for the employee.

Downtime can be used, i.e. workers receive a new task for this time or are assigned to another job. The work is formalized by issuing work orders and the work order number and hours worked are indicated on the idle sheet.

Distinguish marriage: correctable and irreparable, as well as marriage through the fault of the employee and the fault of the organization.

Marriage through no fault of the employee is paid in the amount of 2/3 of the tariff rate of a time worker of the corresponding category for the time that should be spent on this work according to the norm.

Marriage is formalized by act. If the worker allowed the marriage and corrected it himself, then the act is not drawn up. When the marriage is corrected, other workers are issued a piece work order with a note about the correction of the marriage.

Salary for unworked time

Payment for unworked time includes: payment for annual leave, basic and additional, payment for study holidays, payment of compensation for leave upon dismissal, payment of severance pay upon dismissal, payment for downtime through no fault of the employee, payment for forced absenteeism, payment for preferential hours for nursing mothers .

The procedure for granting and paying for annual and additional holidays

Annual paid leave is granted to employees with a duration of at least 24 working days per six-day working week or at least 28 calendar days. In the first year of an employee's work at the enterprise, he can be granted leave no earlier than 6 months after the start of work.

Temporary and seasonal workers are entitled to paid leave on a general basis. But if temporary workers under an employment contract have worked up to 4 months, and seasonal workers - up to 6 months, then they are not entitled to leave. Home workers are granted leave on a general basis.

Employees who have taken absenteeism without a valid reason, paid leave is reduced by the number of days of absenteeism.

Some categories of employees enjoy the right to extended leave. These categories include: younger workers
18 years old, employees of educational institutions, children's institutions, research institutions, other categories of employees whose vacation duration is established in accordance with legislative acts.

Additional annual leave is granted to: employees with irregular working hours, employees of the Far North and equivalent areas, employees employed in jobs with harmful working conditions.

If an employee falls ill while on vacation, the vacation is extended for sick days.

If an employee falls ill while on additional leave, the leave shall not be extended or rescheduled for another period.

When the maternity leave expires during the period of the next vacation, the latter is interrupted and provided at any other time at the request of the employee.

If an employee quits before the end of the working year in which he has already received a vacation, then the amount for unworked days of vacation is withheld from him.

Deductions for disabled vacation days are not made in the following cases: if the employee is not entitled to payments upon dismissal, the employee is called up for military service, the organization’s staff is reduced, as well as in the event of liquidation, retirement, sending to study, absenteeism for more than four months in a row due to temporary disability, inconsistency of the employee with the position held.

Example: calculation for the time of the next vacation, when all months of the billing period have been fully worked out.

The employee goes on vacation in May. Vacation is calculated on the basis of the three previous months: February, March, April.

• Salary per month - 1800 rubles.
• The average number of days in a month is 29.6.
• The average daily wage is:
• (1800 + 1800 + 1800): 3: 29.6 = 60.8 rubles.
• Vacation pay will be:
• 60.8 * 28 = 1702.4 rubles

The actually accrued amounts of regular and additional vacations, compensations for used vacations are included in production and distribution costs.

Organizations for the accrual of vacations can create a reserve, which is recorded on account 96 "Reserve for future expenses". When forming a reserve, a posting is made: the debit of account 20 "Main production" and the credit of account 96 "Reserve for future expenses". With the actual departure of employees on vacation: the debit of account 96 and the credit of account 70 "Calculations for wages". The percentage of deductions to the reserve is determined as the ratio of the amount needed to pay for vacations in the coming year to the total payroll fund for the coming year.

Example: the annual payroll fund of the organization is 90,000,000 rubles, the amount for vacation pay is 6,300,000 rubles, the percentage of monthly deductions to the reserve for vacations is 6,300,000: 90,000,000 * 100% \u003d 7%.

Monthly deductions to the reserve for wages are calculated according to the formula: 3P + FSS + PF + MHIF: 100% * Pr,

• where ZP - actual wages accrued for the reporting period;
• FSS - contributions to the Social Insurance Fund of the Russian Federation;
• PF - contributions to the Pension Fund of the Russian Federation;
• MHIF - contributions to the Compulsory Medical Insurance Fund of the Russian Federation;
• Pr - the percentage of monthly deductions.

Calculation of temporary disability benefits

The basis for the payment of benefits is a certificate of incapacity for work issued by a medical institution. The allowance for temporary disability is issued from the first day of payment of the disability. In case of domestic injury, the allowance is issued from the sixth day of incapacity for work. If the injuries were the result of a natural disaster, the benefit is paid for the entire period of incapacity for work.

The allowance for temporary disability due to work injury and occupational disease is paid in the amount of full earnings, and in other cases - depending on the duration of continuous work experience, counting minor dependent children. So, with an experience of less than 5 years - 45% of the actual salary, from 5 to 8 years - 65% and over 8 years - 85%.

The calculation of the amount of temporary disability benefits paid is based on average earnings. To calculate average earnings, you need to add up the amounts that were accrued to the employee for the previous 12 months, and divide the result by the number of days worked during this period. This procedure is established by Article 139 of the Labor Code of the Russian Federation.

If in the billing period the employee did not receive a salary or worked at all, then the average earnings are calculated based on payments for the previous period equal to the billing period. If an employee has not yet worked at the enterprise for 12 months, only those months when he has already worked should be taken into account.

Women's allowance registered in medical institutions in the early stages of pregnancy.

For the payment of benefits, women are issued a certificate from the antenatal clinic on registration. The allowance is paid simultaneously with the maternity allowance. In the event of liquidation of an organization, a one-time allowance is paid at the expense of the Social Insurance Fund of the Russian Federation in the amount of a monthly minimum wage. The allowance is paid out of social insurance funds.

The employer must correctly calculate the salary and pay it to employees on time. The principal requirement of the employer to the systems of remuneration applied in practice is equal remuneration for equal work, otherwise one should be guided by the specifics of a particular production and the economic situation as a whole. We will talk about wage systems (SOT) and the key features of each type in this article.

From this article you will learn:

Related Documents:

Salary in terms of labor law

Salary, or remuneration, is the remuneration of an employee for the work performed, in other words, the price of labor resources involved in the production process. According to Article 129 of the Labor Code of the Russian Federation, the level of salary is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work that he performs. It is customary to include compensation and incentive payments as well. Labor legislation, the norms of which are aimed primarily at protecting the rights of personnel, also provides for the payment of wages for hours not worked:

Types of compensation payments:

• compensation for unused vacation upon dismissal;
• payment of preferential hours for nursing mothers and adolescents, basic and additional annual holidays, as well as study holidays for employees who combine work and study;
• payments for the time of forced absenteeism and downtime through no fault of employees;
• payments for days when an employee performs public and state duties.

The payment of salaries to personnel must be made: at least every half a month, exactly on the day established by the Labor Regulations or the employment contract, and also no later than 15 calendar days from the end of the period for which it was accrued.

Ways to calculate wages for employees

There are the following systems of remuneration of employees:

piecework;

time-based.

With piece-work, the employee's salary depends on the amount of products manufactured by him (work performed).

Piecework SOT is subdivided into:

• direct piecework;
• piecework premium;
• piece-progressive;
• indirectly piecework.

Read more about wages here:

Minimum wage for workers

Regardless of the specifics of the employer's preferred payroll scheme, the amount that an employee receives per hour or per month must not be less than the minimum level established by the state. This rule applies to enterprises of any form of ownership and is implemented in practice in the form of a minimum monthly rate or a minimum hourly wage. No organization in Russia has the right to pay monthlysalary less than minimum wage(minimum wage) except when the specialist works part-time or part-time.

When does it make sense to use a piece-rate or time-based system?

When developing a remuneration scheme for the personnel of a particular enterprise, it is necessary: ​​to choose a method of remuneration that directs the efforts of employees to achieve the desired level of productivity, and to provide each specialist with the opportunity for self-realization in the professional field. To produce competitive products in sufficient volume and at the lowest cost, you should thoroughly analyze the workflow and only then make a choice in favor of a particular system.

When does it make sense to use piecework or hourly wages?

Time-based COT is usually applied to specialists whose job responsibilities are diverse and difficult to quantify (for example, when it comes to accounting, bank customer service, legal support for transactions, etc.). If the indicator of the quality of the work performed is more important than the quantitative indicator, and the price of a specialist’s mistake is too high, if the work is of a creative nature, if the employee, with all his desire, cannot have a direct impact on the level of labor productivity, it is worth giving preference to the time-based scheme.

As for piecework, the priority area for its application has been and remains production lines, where an increase in the number of operations performed does not affect their quality. If you need to increase production efficiency with the ability to measure the quantitative result of the work done, you can safely introduce piece-rate COT. It is important to fix the procedure for calculating and paying staff wages in a collective and labor agreement, as well as in the local regulatory documentation of the enterprise.

Features of the piecework wage system

In the case of using direct piece-rate COT, the employee's salary is calculated as the product of the price per unit of output (type of work) by the quantity of manufactured products (work performed). Piecework prices for a unit of production (type of work) are set by the employer. They must be spelled out in the employment contract with the employee, as well as in the local regulations of the employer: Regulations on remuneration, collective agreement, etc.

EXAMPLE

A homeworker makes souvenir magnets. His work is paid according to the direct piecework system at the rate of 15 rubles per unit. In a month, an employee produced 600 magnets. His salary was 9,000 rubles. (600 pieces x 15 rubles)

With a piece-bonus COT, the algorithm for calculating wages is the same as with a direct piece-rate system, but the employee receives a bonus in addition to the calculated amount. Its size and terms of payment are determined by the employer (for example, in the Regulations on Bonuses).

EXAMPLE

The work of a homeworker in the manufacture of souvenir magnets is paid piecework at the rate of 15 rubles. for a unit. But if he makes 700 or more magnets per month, then he is entitled to a bonus of 20% of the amount of earnings. In October 2015, a homeworker made 730 magnets. His salary, taking into account the bonus, was: 13,140 rubles (730 pieces x 15 rubles + (730 pieces x 15 rubles) x20%)

With a piece-progressive SOT, output within the limits of the standard is paid as usual, and excess output is paid at an increased rate.

EXAMPLE

According to local regulatory documents of the enterprise, a homeworker must produce 600 magnet souvenirs per month (standard). The payment per unit of production is: in case of production within the limits of the standard - 15 rubles per unit; in case of production in excess of the standard - 20 rubles per unit. In November 2015, an employee produced 680 magnets, for which he was paid a salary of 10,600 rubles. (600 pieces x 15 rubles + 80 pieces x 20 rubles)

We will not dwell on the indirect piece-rate COT, since such a system is used, as a rule, in relation to personnel of auxiliary (servicing) industries. The salary of such workers depends on the wages of workers in the main production. The mechanism of "dependence" is set by the employer.

Time wage system

The time-based payment system, in contrast to the piecework system, is characterized by the fact that the employee is paid not for the amount of products he has manufactured (work performed), but for the time actually worked. Time-based SOT is subdivided into simple time-based and time-bonus. With a simple time-based system, only the time actually worked by the employee is taken into account. The salary of an employee with a simple time-based SOT can be calculated:

• at hourly rates;
• at daily rates;
• based on the fixed salary.

Actually worked days (hours) in all the above cases are recorded in the time sheet.

Chief Accountant of Intech LLC (Smolensk):

With a time-based wage system, an employee's earnings depend on his qualifications and the time he has worked. The advantages of this system are ease of implementation and ease of payroll, the creation of preconditions for the performance of high quality work, improving the climate in the team. The main disadvantage is that wages can be difficult to link to the contribution of a particular worker. The time-based scheme is suitable for the non-manufacturing sector, as well as small companies. If the employee is paid a salary, and he has worked all the working days of the month, then he is paid a salary in full. If the month is not fully worked out, then the employee is paid wages based on the salary calculated in proportion to the number of working days actually worked.

EXAMPLE

Sales manager Petrov, who works in the organization on a 5-day, 40-hour work week, is paid 44,000 rubles. In October 2015, Petrov worked 15 working days (out of 22 working days). The rest of the day he was sick. For October 2015, he received a salary of 30,000 rubles. (44,000 rubles / 22 days x 15 days)

If the work of a specialist is paid at the daily tariff rate, then his salary is calculated by multiplying this rate by the number of days he actually worked. Similarly, wages are calculated in the case of applying the hourly tariff rate. Only the rate is multiplied by the number of hours actually worked (and not days).

EXAMPLE

In the conditions of the previous example, let's say that sales manager Petrov is charged a daily rate of 2,000 rubles per day. For 15 days worked in October 2015, Petrov received a salary of 30,000 rubles. (2000 rubles x 15 days)

The sizes of hourly (daily) tariff rates, salaries for various categories of personnel are determined by the employer and are reflected in the Regulations on remuneration, as well as in the staffing table. A variation of the time-based system is the time-bonus SOT. With it, the employee's salary consists of two parts:

payments for the hours actually worked (based on salary or tariff rate);

Bonus

Bonuses are the most common way to reward employees. The bonus is paid for the performance of certain performance indicators by the employee, and its amount can be set by the employer both in a fixed amount and as a percentage of the salary. In contrast to the salary or tariff rate, which is the main and basically stable part of the salary, the bonus is considered an additional, variable part. Among the indicators that you have to focus on when calculating bonuses, most often appear:

reduction of losses from marriage;

fulfillment or overfulfillment of the production plan;

professional skills and knowledge of advanced labor methods;

improving the results of economic activities of a link, section, team or workshop;

reducing the cost of production.

According to Article 144 of the Labor Code of the Russian Federation, the employer has the right to independently form a bonus system, while the procedure for calculating bonuses should be fixed in. By establishing a piece-bonus SOT and making regularly paid bonuses part of the salary, the employer assumes certain obligations. In other words, if the bonus for achieving specific indicators provided for by local regulatory documentation is not paid to an employee who, by all indications, is entitled to receive it, the injured party may apply for the recovery of incentive payments to the GIT, the court or the prosecutor's office. At the same time, general and dual formulations found in the local regulations of the employer are interpreted in favor of the employee. To avoid misunderstandings, it is necessary to distinguish regular types of bonuses from lump-sum incentive payments - one-time remuneration at the end of the year, bonuses for long service, material assistance, etc.

Regulations on the title "Best Worker"

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EXAMPLE

Sales manager Petrov, who works in the organization on a 5-day, 40-hour working week, is paid 44 thousand rubles, as well as a bonus of 15% of the salary. The bonus is paid on the condition that the employee fulfills the obligations stipulated by the employment contract and job description. In October 2015, Petrov worked 15 working days (out of 22 working days). The rest of the days he was absent due to disability. During the period of work, Petrov conscientiously performed his duties. For October, he received a salary in the amount of 34,500 rubles. ((44,000 RUB + 44,000 RUB x 15%)/22 days x 15 days) End of example

Tariff-free wage system

Both time-based pay and piece-work belong to the category of tariff systems, which require the obligatory use of certain standards to differentiate the salaries of specialists who perform production operations that are different in complexity, nature, intensity and working conditions. In parallel with the tariff systems, there is a tariff-free SOT, in which the remuneration received by an employee depends on the overall results of the enterprise or department, as well as on the amount of funds sent by the employer to the salary fund. The main features of the tariff-free scheme are:

• close relationship between the level of income of employees and the size of the wage fund;
• assigning to each specialist a constant coefficient of labor participation in the overall results of the economic activity of the enterprise.

Some companies successfully use a mixed COT, which has signs of a tariff and tariff-free systems - for example, a dealer mechanism, in which the employee's salary is the difference between the actual sale price of the goods and the price that the dealer paid for it to the enterprise, or. Commissions are received by managers of sales, advertising, foreign economic relations of the enterprise, etc. Be that as it may, the method of payroll chosen by the employer must be clear to the staff so that each employee can independently calculate the strategy of their actions to achieve the best result and receive the desired reward .

When is it allowed to pay salaries in kind?

A rare, one might say, exotic form of wages - in-kind - is still found today. As a general rule, wages on the territory of the Russian Federation are paid in the state currency, that is, in Russian rubles, but sometimes, due to special circumstances, one has to resort to exceptional measures - produced by the enterprise (products, manufactured goods, etc.).

Performing work in the interests of employees or providing free meals, travel, recreation, training is also considered a form of payment in kind. The employer receives the right to pay wages to personnel in non-monetary form only if there are good reasons, enshrined in Article 131 of the Labor Code of the Russian Federation and clause 54 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 dated March 17, 2004:

Payment of wages in kind is issued if:

• the goods issued to the employee or the services provided to him (or his family) are in full demand and useful (for example, food or feed for livestock in the agricultural industry);
• the cost of goods and services provided on account of wages does not exceed their real market price;
• no more than 20% of the monthly salary is paid in kind;
• the employee himself wrote an application with a request for the issuance of part of the salary in kind.

Employees who do not agree to such a transition should be offered another job, and in the absence of free vacancies or after rejecting all the proposed options, the employment relationship can be terminated on the basis provided for in paragraph 7 of part 1 of article 77 of the Labor Code of the Russian Federation. In practice, most often there is a transition from time-based COT to piece-bonus, as more profitable for the enterprise in the production sector and allowing an objective assessment of the contribution of each employee to the overall performance of the company. Unfavorable economic conditions are also forcing the abandonment of fixed monthly salaries in favor of more flexible employer systems.

Test yourself

What part is not included in the salary of an employee with a time-bonus wage system:

• payments for actual hours worked;
• mandatory additional payment for time wages;
• premiums.

2. Which wage systems include time-based and piecework wage systems:

• non-tariff;
• tariff;
• tariff-free.

3. What circumstance does not allow paying wages in non-monetary form:

• no more than 50% of the monthly salary is paid in kind;
• such a procedure for paying wages is initially provided for by an employment or collective agreement;
• the value of goods and services provided on account of wages does not exceed their real market price.

4. In which case the employee does not need to pay for unworked time:

• if these are compensation for unused leave upon dismissal;
• if it is a payment for the days of participation in a public initiative;
• during idle time.

5. What type of piecework wages does not exist:

• direct piecework;
• piecework compensation;
• piecework premium.

All working people want their work to be paid. The remuneration for it is calculated in different ways and is determined by official duties, the amount of time spent at work, the quality and volume of work.

For them, wages are the main source of income and serve to meet daily needs and improve well-being. It is in his interest to have higher pay for work through improved results.

The employer, on the other hand, seeks to minimize the employee's wages, since he sees in it only production costs.

What is wages

If we look at the legislation, we can see that wages are wages, which is directly related to the skill level of the employee, how difficult tasks he can perform, what are the working conditions. This also includes incentive payments, as well as various compensations.

There are many definitions of what a salary is. In any case, this is a concept closely related to the concept of the price of labor.

In a word, the value of the product created by the worker must ensure that he is paid wages, reimburse all the costs of production and make a profit.

In principle, the Labor Code prescribes only the basic concepts of wages. The decision on what types and forms of wages to apply in your company is made exclusively by its head and chief accountant.

Wage is the amount of money an employee receives for their work.

Forms of salary

There are two somewhat different concepts - types and forms of wages. If there are only two species, then there are significantly more forms, since the main forms have a further division.

Wages can take two main forms:

1. First, the main one, provides for a payment calculated on the basis of a predetermined salary. The company has developed tariff scales, which set the salary for employees of different professions and skill levels. Based on it and the amount of time actually worked, the final payment is calculated.
2. Second, piecework, has prices not by profession and qualification, but by type of work, each of which has a specific cost. Based on what the employee specifically did, his remuneration will be calculated. This type of salary is divided into several types.

time-based form

This method is used in cases where labor rationing is not necessary or simply impossible.

Imagine a situation where an employee must complete a certain number of items in order to receive a specific amount of money.

In this case, he will strive to produce a given quantity, regardless of quality.

But what if the product requires high precision manufacturing? If quality is more important than quantity This is where paying for time, not quantity, will help. It is necessary to make sure that the employee does not have to rush, so that quality comes first.

In the time wage, the decisive factor is the hours worked, taking into account the salary of the employee

For a worker, time wages guarantee a steady income regardless of the decrease in the level of production, but does not provide an opportunity to increase it by increasing the intensity of his work or the share of participation in the production process. For the enterprise, the time-based form does not allow increasing the output of workers, but with an increase in production, savings in wages are guaranteed.

This method also has its own division into simple and premium forms. It can be both basic salary and additional:

1. simple time-based form does not involve the payment of bonuses, its size for the employee is constant and is determined depending on the established salary or on the established tariff rate - hourly or daily. In the event that a monthly salary is established and the employee has worked all the days of the month, the amount of the monthly salary corresponds to the salary.
2. Time premium method consists of the fact that the amount of the premium is added to the amount of the main payment. The percentage of the premium is determined by the management of the enterprise on a monthly basis and depends on the profit received during the month. However, there are cases when this percentage is fixed and the amount of the bonus changes only if the amount of the main payment has changed (for example, due to days taken by the employee at his own expense).

piecework form

This method is used at the enterprise precisely when the number of products produced comes first.

Under this form, the worker can increase his wages by increasing productivity through the application of advanced methods and techniques in work or by increasing the intensity of work.

With piecework payment, the management of the enterprise, in order to increase output, can stimulate the production of workers.

But at the same time, one should not forget that such actions can adversely affect the quality of products. There are several types of piecework payment:

1. Straight. This method of payment provides for the presence of tariff rates, despite the fact that it is piecework. The fact is that even with a piecework form, there is a fixed number of products or works that must be completed in accordance with the norms. Based on this, the tariff rate is calculated. So, a person can do more or less, but the rate is calculated according to the average indicator revealed as a result of observations.
2. Premium. In this case, there is practically no difference from direct payment. A certain amount is added to it, which can be paid to an employee for the absence of marriage or for saving materials. There are also bonuses for a significant excess of the standard scope of work.
3. Progressive. This payment method has several advantages. As we know, with a piecework form, there are still standards. which the employee must comply. If he performs more than the norm, then he is paid extra at the average rate. So, with a progressive form, for each subsequent product made in excess of the norm, payment increases.
4. Indirect. This method is intended for auxiliary workers who set up machines, pack manufactured products, etc. To make it clear, let's explain with an example. The remuneration of the machine adjuster depends on how many products the main worker made on it. Thus, the auxiliary worker is directly dependent on the main one. If the second performs work more than the standard and receives a bonus, then the first will also receive it.
5. Chord. In the case when teams of workers are paid for a predetermined amount of work and a predetermined deadline for its completion, it is better to use a piecework system. The distribution of earnings between members of the brigade should directly depend on the time of work of each.
6. Collective. In this case, everything depends on the work of the entire team, and not just on one person. The task is given to the brigade, and it must be completed. However, this method also has difficulties. It is quite difficult to take into account how much work each individual person has invested in a common cause. After all, the amount of money due is paid to the entire team and it needs to be distributed.

Piecework salary directly depends on the volume of production

Types of salary

What are the types of PO? What makes up the amount that the employee will ultimately receive? According to the Labor Code, there are two types of wages.

Salary is primary and secondary. The first of them is paid in any case, but the second is optional.

The first type includes:

• those amounts that are paid to the employee for the actual time of work or, in the case of piecework pay, for the number of works. This includes not only basic tariff rates, but also bonuses;
• amounts that will be paid if a person worked overtime or at night, if his working conditions differ from the normal ones established by law;
• the amounts received by an employee working on a piecework basis, but forced to stand idle due to the fault of the enterprise.

Additional wages are special payments provided for by legislation, according to which employees of companies receive some additional remuneration in addition to the basic amount. This may include vacation pay, benefits in case of layoffs, pay for women who went to work with a baby in their arms, etc.

Source: http://vashbiznesplan.ru/terminy/formy-vidy-zarplaty.html

Surely, every worker would like wages to meet his needs, wages to provide his family with everything necessary.

When setting the salary, the employer takes into account the costs of production, the level of remuneration prevailing in the industry, and, in addition, expects to make a profit.

Therefore, the interests of the employer and the employee, concerning the sphere of remuneration, come into conflict? What is wages? How are wages calculated? Not every employee fully understands the meaning of such concepts. We propose to look into these issues together.

Salary or salary

The concepts of "wage" and "remuneration" are completely equivalent. In the Labor Code of the Russian Federation, both of these meanings are used, in fact, without making any difference between them, guided only by the principle of euphony in certain expressions.

Initially, labor legislation distinguished between the concepts: wages, as a system of labor relations, and wages, as a material reward. However, in the current edition of the Labor Code of the Russian Federation, such a distinction has been eliminated.

By definition, salary (remuneration) is a material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of work, including incentive payments, as well as guarantees and compensations to employees for work in difficult conditions. The concepts of "wages" and "wages" are closely related to the concept of the minimum wage (minimum wage).

Payroll

Any accruals, be it salary, vacation pay, bonuses and other payments, are made on the basis of local regulations.

Salary is accrued according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, work at night, overtime, piecework rates, payment for forced downtime due to the fault of the employer, and the like.

Supplemental pay is pay for hours not worked, such as extra breaks for breastfeeding mothers, community service, vacations, and termination and disability benefits.

The remuneration of each employee must be fixed in the orders of the employer.

The procedure and terms of remuneration

The employer notifies each of its employees in writing about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received.

Payment of wages is carried out either at the place of work, or by transferring funds to the employee's bank card.

The terms of payments are established by a collective or individual labor contract.

Remuneration is made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, the payment is made on the previous business day.

Form of remuneration

There are several forms of remuneration: piecework and time.

Piecework - wages, in which the payment is calculated from the number of units of the product produced in a certain period, taking into account the quality of the product and the complexity of working conditions.

The types of piecework wages include:

• direct piecework - wages that directly depend on the number of products manufactured, work performed, based on fixed prices, taking into account the qualifications of the employee;
• piecework bonus - provides for the accrual of bonuses for overfulfillment of production standards;
• piecework-progressive - payment for manufactured products within the limits at established prices, and products that exceed the norm are paid at prices according to a progressive scale, but not higher than the double rate;
• chord - provides for an assessment of the volume of various works with an indication of a specific deadline for their execution;
• indirect piecework - used to improve labor productivity in the maintenance of equipment and jobs. Work is paid based on the product produced by the main worker.

Time-based - a form of payment in which the salary depends on the hours worked, taking into account the working conditions and qualifications of the employee.

With this form of payment, the employee is assigned time-standardized tasks. There are simple time-based types of payment and time-based bonuses:

• simple time-based - payment for hours worked, regardless of the size of the work performed;
• time - bonus - payment for hours worked at a rate with a bonus for the quality of work performed.

For the material interest of employees in the implementation of plans, bonus systems are used: remuneration (bonus) based on performance and other forms of material incentives.

Violation of the terms of payment of wages, remuneration

In case of violation of the terms of payment of wages by the employer, liability is provided in accordance with federal law.

If the delay in wages is more than 15 days, the employee has the right to stop work until the debt is paid, without fail notifying the employer.

It is not allowed to stop work during the period of martial law or a state of emergency, in military and paramilitary formations, by civil servants, workers whose labor function is related to ensuring the life of the population, as well as serving hazardous industries.

During the stoppage of work, the employee has the right not to be at the workplace and is obliged to return to the established working hours no later than the next day after receiving notification of the employer's readiness to pay wages.

For each day of delay, the employer is obliged to pay monetary compensation and compensate the moral damage caused to the employee.

Employees have the right to protect their rights to receive wages by filing the following claims in court:

Complaint for the recovery of wages

Complaint for compensation for delayed payments

Complaint for salary indexation

Complaint for severance pay

Claim for moral damages from the employer

Source: http://iskiplus.ru/zarabotnaya-plata/

What is wages and the basic principles of its calculation

The right to receive a minimum wage is guaranteed by the Constitution of the Russian Federation.

According to the Labor Code of the Russian Federation, wages are paid twice a month, the procedure for payment and calculation must be brought to the attention of the employee.

Functions

Some of them lead to differentiation of the level of earnings, others to its equalization.

The main functions are:

• reproduction function. Compensates for the labor of workers spent in production. Here the most important sign of implementation is the size of the salary;
• stimulating or motivational function. Increases the interest of workers in increasing production, directs their interest to increase the labor contribution and, consequently, the level of income received;
• social function. Helps to realize the principle of social justice;
• accounting and production function. An opportunity to characterize the degree of participation of the labor force in the pricing process and its share in the total production costs;
• regulatory function. Regulates the ratio of supply and demand in the labor market, forms the level of employment.

Kinds

Salary is divided into two main types:

1. Main. Includes remuneration for hours worked, taking into account the quantity and quality of work, additional payments (night shifts and overtime), payments for downtime. Paid according to the tariff rate, salary, bonuses, piece rates.
2. Additional. Includes all payments provided by law for hours not worked (periods of maintaining average earnings): payment of annual guaranteed leave, payment of benefits upon dismissal, etc.

Amount and form of payments

The amount of remuneration depends on the form of payment adopted by the enterprise. There may be two:

piecework

The amount of remuneration depends on the amount of work performed. Subdivided into:

• direct, proportional to production;
• piecework premium, with additional payment of bonuses;
• piecework-progressive, when the prices for the performance of work are within the limits of one norm, above the norm - others;
• collective piecework, which is established if the amount of output cannot be calculated individually.

Piecework payment allows the enterprise to stimulate the work of employees and increase output, but with its growth, quality may decrease.

Time

Earnings directly depend on the rate (hourly, daily, monthly) and hours worked.

Subdivided into:

• simple, in which the rate is multiplied by the amount of time worked;
• time-bonus, when a percentage of the rate in the form of a premium is added to the idle time.

For the enterprise, the time-based form of remuneration has the advantage that with an increase in production, costs remain the same. The disadvantage is that no incentives for employees to increase productivity.

North America

In the United States of America, wages are high ($3,263) and vary greatly from state to state.

CIS countries

Source: http://zakonguru.com/trudovoe/oplata/zarplata

remuneration for work

Salary is the amount of money that an employee receives from the employer for the performance of a specific job specified in the job description or described orally.

There are the following types of wages:

- main. This is a mandatory, pre-agreed payment depending on the form of payment at the enterprise: salary, piece rate or tariff rate. Also, the basic salary includes an additional payment for length of service, an allowance, overtime work, etc.

- additional. This is a kind of reward for work above the norm, encouragement for success, working conditions, severance pay, etc. These payments are not mandatory and are carried out at the initiative of the employer.

Depending on the system of payment by which the employer works, an employment contract is concluded with the employee, none of the clauses of which should contradict Article 135 of the Labor Code of the Russian Federation.

It is worth noting that all additional payments: additional payments, allowances, bonuses, as well as the conditions under which the work will be performed, must be indicated in the employment contract without fail.

Another important point is the frequency with which wages are paid. It should be at least twice a month, this rule is spelled out in article 136 of the Labor Code of the Russian Federation.

The days of payment in each enterprise and in each organization must be determined and recorded in the internal rules of the labor schedule.

If the payment day falls on a weekend, the payment must be made the day before. As for vacation pay, they must be paid within three days from the date the employee goes on vacation.

If the vacation pay was not paid on time, then according to Article 124 of the Labor Code of the Russian Federation, the employee has the right to transfer his vacation to another time.

As for the amounts that are accrued to an employee who works full-time (who has fulfilled the norm), they should not be less than the minimum wage established by law. Each enterprise has the right to introduce its own minimum wage (not less than officially determined).

The minimum wage is an economically justified amount of money established by law, less than which employers are not entitled to pay their subordinates.

For the public sector, the rate of a worker of the first category is equal to the sum of the minimum wage.

With rising inflation, revision of the consumer basket, changes in the gross national product and other factors, the minimum wage changes.

The majority of social benefits depend on the size of this indicator. We can say that this amount is the basis for the system of state provision of social guarantees for citizens in the field of income.

In economics, there are such concepts as real wages and nominal wages.

As for the nominal, it represents the amount of money that was received from the employer for a certain period of time.

This indicator cannot reflect the real standard of living of a worker, since an increase in wages does not always indicate an improvement in his ability to pay.

While the real salary shows how many services or goods can be purchased for the amount of money received.

The resulting indicator will display the true picture of the person's ability to pay.

The growth dynamics of real and nominal wages can be diametrically opposite if the country has a fairly high level of inflation.

In a market economy, an enterprise has the right to independently choose the system and form of remuneration, the mode of work and rest, ways and methods of incentives for its workers. The main condition is that the main guarantees of the state in the field of remuneration and working conditions must be observed by employers.

Source: http://.ru/article/41367/zarabotnaya-plata

What is wages? - Employee payout

In economic theory, in a broad sense, wages are a monetary payment that is due to an employee in compensation for his work. Different sources disagree on the definition of what wages are.

From the point of view of the worker, this is the price of labor resources spent on the production process. From the point of view of the employer, these are the costs of production and sale of products, which are used to pay employees, etc.

But it is equally important to know what is included in the salary, and today it is payment for hours worked (salary, tariff rates, bonuses and allowances), payment for hours not worked (holidays, temporary disability benefits) and lump sum payments (bonuses, assistance vacations, annual bonuses).

According to its functions, wages should motivate a person to work, provide for the material needs of the employee and his family, provide a professional and cultural level, and stimulate to increase labor activity. It must provide status, regulate the relationship between the supply and demand of labor and, of course, determine the extent to which the worker participates in the total cost of production.

Types of wages

The salary is

• time-based (guaranteed monthly income),
• piecework (earnings directly depend on the intensity of labor).

But in order to assess how wages meet the needs of the worker, it is also necessary to distinguish between nominal and real wages.

• Nominal wages are the amount that is paid to an employee for a certain period of time for hours worked or products produced.
• Real wages - this is the amount of material goods, goods and services that an employee can purchase with the amount of money left from the nominal wages after paying taxes and mandatory contributions.

What does wages depend on? First of all, from supply and demand in the market. For example, recently the prestigious and highly paid profession of economist has lost its status due to an oversupply of beginners.

Oddly enough, age affects the level of wages.

Students and graduates of universities, as well as pensioners, are less likely to defend demands for wage increases, while people aged 24 to 45 are more interested in wage growth.

The level of wages can be influenced by trade unions, legislation, but still the main factor is the qualifications and active life position of the employee himself, his personal contribution and the level of responsibility for the assigned work.

How much do you earn

When looking for a job, many people pay attention to such a factor as the average salary.

This is an economic indicator, which is determined by dividing the total amount of accrued wages by the average number of employees of an enterprise, organization or sector of the national economy.

But it gives only a vague idea of ​​the industry as a whole.

In order to adequately assess the amount of wages, it is necessary to take into account such a parameter as the wage rate - this is the price that the employer pays for the use of labor for a certain period of time. The labor code determines the wage rate without taking into account bonuses and compensations and before withholding income tax and contributions to the state insurance system.

Source: https://elhow.ru/fininsy/finansovye-opredelenija/chto-takoe-zarabotnaja-plata

What are the types of wages and forms of remuneration?

Types of wages and forms of remuneration What do these terms mean, what is their difference? ABOUT types of wages, about the forms in which it can be accrued and how an employee can assert his rights in matters of this kind, we will tell in this article.

About wages and their types

Forms of remuneration

Concepts such as types and forms of wages, are familiar to many, but not everyone understands the differences between them. Let's try to figure it out.

About wages and their types

Wages in our country, as well as throughout the world, are the main means of financial support for the working population. What should be understood by this term?

These are payments to working citizens, made taking into account such indicators as:

• time worked by them;
• volume and quality of work performed;
• overtime and night work hours;
• idle through no fault of theirs.

According to Art. 136 of the Labor Code of the Russian Federation, wages must be paid to employees at least 2 times a month.

At the same time, the days on which it is paid are established by the employment contract and other internal local regulations of the employer.

For certain categories of workers, a law or contract may provide for a special period for paying wages (for example, workers employed on a rotational basis can be paid based on the results of the entire shift).

However, payments in favor of the employee are not limited to the basic salary, because So, the amount that is paid to the employee for the period worked (regardless of what is taken as a reference - a day, a week, a month or several months) is the main salary worker is the first type of salary.

Labor legislation also provides for additional guarantees for the working population.

In this case, we can talk about the payment of benefits and additional payments to certain categories of workers, as well as the provision of paid holidays.

Thus, the following type of salary- additional. These salaries include, in particular:

• payment for annual paid leave;
• payments for time not worked by the employee, which, in accordance with the law, is still payable (for example, during downtime);
• pay for work breaks for breastfeeding women;
• payment of preferential hours for minors;
• payment of severance pay to employees in case of dismissal, etc.

You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee.

Of course, the most common form of payment is cash, but the legislation does not prohibit the conclusion of employment contracts containing a condition for payment in a different form.

In unofficial sources, you can also find the division of wages into the so-called white and black.

It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it’s also not worth talking about all the “charms” of black earnings, since this hot topic is often considered by the media.

However, we still consider it appropriate to give this classification, since these types of wages exist in modern society.

Forms of remuneration

The form of remuneration is understood as the procedure for calculating the employee's salary and the choice of the initial unit on the basis of which it is calculated.

There are only two forms of payment in our country, everything else is regarded only as their subspecies.

Today, piecework and time-based forms of remuneration are distinguished, while the employer has the right to determine the calculation procedure independently.

In the first case, the salary of an employee depends to a greater extent on the indicators of the quality of his work.

To calculate, the employer needs to take into account 2 main quantities, which are the norms of output and time.

When calculating earnings, he evaluates how well the employee worked, based on how much work he performed per unit of time.

That is, when calculating payment, in this case, prices for the work actually performed (products manufactured by the person) are used.

The initial value is calculated by dividing the hourly wage rate, taking into account the category of work performed, by the hourly rate of output, or by dividing this rate by the temporary rate, measured in hours / days.

Then it remains to multiply the result by the number of products that the employee produced.

Note that the employer, when determining the size of the piece rate, takes as a basis the rates for the tariff of the work performed, and not the tariff category that an individual employee has.

Depending on the method chosen by the employer for calculating piecework wages, the following varieties can be distinguished:

1. Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the amount of work performed) and the piece rate.
2. Piecework progressive. The employer raises the size of the piece-rate for a part of the manufactured products (the amount of work performed) in excess of the established norms.
3. Separate premium. In this case, the employee is entitled not only directly to the salary (based on the volume of products delivered), but also to an additional payment when he reaches certain indicators (when working above the established norms, eliminating manufacturing defects, accelerating the production process, etc.).

However, the most common today is the time-based form of payment.

In this form, the employee's salary will depend on what tariff rate applies to a particular employer, as well as on how much time they actually worked in the accounting period. In this case, we can talk about 2 subspecies of time payment:

• simple, in which the amount of earnings is determined by the usual multiplication of the tariff rate by the number of hours worked;
• bonus time, when the payment also includes a premium, the calculation of which is carried out as a percentage of the tariff rate.

As you can see types of wages and forms wages are very close to each other, but not the same.

Source: http://nsovetnik.ru/zarplata/kakie_byvayut_vidy_zarabotnoj_platy_i_formy_oplaty_truda/

Types of wages (nominal and real)

The salary in its nominal value is not always adequate to the real prices for goods and services. Very often, its significant value does not allow a person to live with dignity.

And the point is not that he does not know how to rationally spend the income he receives, but that these incomes do not meet the actual subsistence standard.

In labor legislation, remuneration is understood as the remuneration that is accrued and paid to an employee for the performance of his official duties.

Besides, salary includes and varied:

• compensation in the form of surcharges and allowances. For example, these include the northern coefficient paid for work in special climatic conditions; payments for work in a territory that is radioactively contaminated; for overtime work, etc.
• incentive payments. For example, bonuses and other remunerations that are paid for the best performance in labor, etc.

Salary, including all her payments, depends on many factors, in particular:

• from the qualifications of the employee;
• on the complexity and volume of the work performed by him;
• on the quality of working conditions;
• from working in a public or commercial enterprise.

In addition, wages depend on the wage system adopted at the enterprise, as well as on the availability and nature of incentive payments approved by local regulations, collective agreements, or otherwise.

In this regard, the maximum wage is not limited by anything, but it has a minimum threshold, which is established by law. This is the so-called minimum wage or minimum wage.

Below this value (provided that the employee has worked out the norm of working hours established by labor legislation and has fully fulfilled the work duties assigned to him during this period), the salary cannot be.

What is real and nominal wages?

In the understanding of an ordinary person, a salary is what he received in his hands at the cash desk of an enterprise.

However, in reality, wages are a more complex economic quantity:

• real wages- this is the amount of material and moral goods that a person can acquire for the wages received by him in nominal terms. In other words, the real amount of wages is the level of well-being that provides a person with remuneration for his work, expressed in the national monetary currency. Those. if an employee received 100,000 rubles in his hands, and bread costs 50,000 rubles in a store, then his real salary is estimated at only 2 loaves of bread;
• nominal wage- this is the amount of money that is accrued to the employee for a month (or other period of time) and is expressed in banknotes of the national currency. This value depends on the level of inflation, unemployment and other factors. Even a significant nominal expression of this salary does not mean that a person is rich. This was the case in the 1990s. in Russia, when every day the inflation rate changed, amounting to hundreds of percent. And in such conditions, wages in cash lost their relevance. Barter was more valued - the exchange of things for things or services, in which money did not participate. Those. the currency was anything but the national currency: a sack of potatoes, a roll of cloth, repairs, and so on. And such an exchange threatened the state with a budget deficit, since taxes were not paid on barter. And this ultimately led to an increase in inflation due to compensation by the increase in the money supply of the budget deficit.

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What is the difference between nominal wages and real wages?

This difference is most clearly manifested in a crisis - a period when, due to inflation, an increase in nominal wages and a decrease in its real size.

What's happened inflation? This is the depreciation of the national and foreign currencies (if the crisis affects more than one country).

However, this impairment is the result of a systemic crisis that covers all areas:

• a drop in the level of production due to a decrease in demand for products due to their moral obsolescence, deterioration in quality, their overproduction, etc.
• this fall entails a decrease in the demand for labor;
• which, in turn, leads to a rapid rise in the nominal prices of goods and services, which become the only currency instead of banknotes and are usually exchangeable for similar assets and offers;
• this leads to a budget deficit, closed by issuing a large amount of money supply;
• and this contributes to a sharp drop in real wages and its growth in nominal terms.

In such dependence bright there is a difference between real and nominal wages.

But to see this connection and difference more clearly, we can use the following conditional example: a year ago, the nominal salary was 10,000 rubles, and for this amount you could buy 50 kg of meat at a price of 200 rubles/kg. This year the nominal estimate is 15,000 rubles, but the price of meat has increased to 350 rubles/kg. Then, in reality, the salary will allow a person to purchase only 43 kg of meat. In connection with the rise in prices, real wages, despite the increase in their nominal value, fell.

What is the relationship between these quantities?

In addition to the above relationship between these types of wages, there is another relationship arising from an increase in the demand for labor.

Under these conditions, especially when it comes to highly qualified and experienced specialists or professions that turned out to be rare in the labor market, but very much in demand, the level of wages increases, both nominal and real. Even in conditions of high inflation, such a sought-after employee receives a high salary, which allows him to live happily. It all depends on the area in which the employer operates, and on the products it produces.

But what if the inflation rate is acceptable and there is no crisis in the country? Then, even without a growing demand for labor, workers can earn high wages. A similar phenomenon was observed in Russia until 2008.

One of its reasons was the demand for goods fueled by consumer loans and, accordingly, the growth in their production, which provided employees of such enterprises with good wages in nominal terms. And if it is possible to take a loan, the level of the real value of wages does not matter. But this gradually leads to a crisis.

How is the real and nominal wage index calculated?

The index is a value that, in percentage terms, reflects the change in the analyzed indicator in comparison with the previous period of time, which is taken as the base value.

Nominal index wages (INOT) is considered very simple. For example, if such a salary (ZTEK) increased by 20% compared to the previous year (ZPG), which is taken as 100%, then this means that its index in the current year will be 120%, or:

INOT \u003d ZTEK: ZPG x 100

And here real wage index(IROT) is calculated more complicated - as the ratio of the nominal wage index (NWT) and the consumer price index (CPI):

IROT \u003d INOT: CPI x 100,
CPI = Current price level: Last year price level x 100

These formulas allow you to track the dynamics of all indicators and identify the magnitude of their changes. And this, in turn, helps to find out the reason for the fall or increase in the real estimate of wages.

Source: http://www.DelaSuper.ru/view_post.php?id=9403

1. Forms and structure of wages. Pay systems

Salary (remuneration of an employee) consists of 4 parts:

1. Remuneration for work, the amount of which depends on such factors as the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
2. Compensation payments - additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other payments of a compensatory nature;
3. Incentive payments - additional payments and allowances of a stimulating nature, bonuses and other incentive payments.
4. Social payments (there is no definition of social payments in the Russian labor legislation).

Depending on which criterion is the main one in determining the size of the employee's wages, there are time-based and piecework forms of remuneration.

With a time-based form of remuneration, the main criterion for determining the amount of wages is the time spent, and with a piece-rate form of remuneration, wages are determined depending on the amount of products produced, services rendered or work performed.

Examples of where the piecework system can be applied. What to do if, due to objective circumstances, the quantity of products/works/services is very small (the seller cannot sell a lot, because there are no buyers)?

The piecework form of wages is usually used where the output depends on the efforts of the worker himself, in mechanized operations, in trade, or in cases where the employer needs to interest the worker in increasing the amount of output.

The advantage of a piecework wage system is that the employer does not need to control the use of working time by employees, since each employee is interested in producing more products. But piecework wages cannot be universally applied. To use it, you need to have a real opportunity to fix quantitative indicators of the result of labor.

If, with piecework wages, due to objective circumstances beyond the control of the employee, the number of products manufactured, services rendered or goods sold do not allow the employee to receive wages in the amount of at least the minimum wage, then since the employee has worked out the full norm of working time per month, he cannot be wages below the minimum wage.

Example of piecework wages:

The organization has established a direct piecework wage. In a month, an employee produced 800 units of products. Piece rate per unit of production - 20 rubles. Therefore, the employee's salary for October was:

800 units x 20 rub/unit = 16,000 rubles.

Along with simple time wages and simple piecework wages, additional criteria for determining the performance of an employee can be established, which introduce certain changes to the wage system.

Thus, with time-bonus wages, the employee is paid an official salary and (or) a tariff rate, and when producing additional products, a bonus is accrued according to the indicators established by the Regulations on bonuses (quality of work, urgency of its implementation, absence of complaints from customers, etc. .).

In the case of piece-bonus wages for exceeding production standards, in addition to remuneration for labor, the employee is paid a bonus or other incentive payment. In this case, the employee's wages consist of piecework earnings, calculated on the basis of prices, and the number of products produced, and bonuses.

One of the most common remuneration systems is the tariff system, which allows to differentiate remuneration depending on its quality, quantity and qualifications of employees and other factors.

The main elements of the tariff system are:

1. tariff rates;
2. official salaries;
3. tariff coefficients;
4. tariff grid.

When using the tariff system of wages, the main forms of remuneration for labor are wages at tariff rates and wages based on the official salary.

The size of the tariff rate depends on the complexity of the work and the qualifications that are required to fulfill the labor norm per unit of time.

An hour, a working day, a shift or a month can be taken as a unit of time.

When using the system of tariff rates, the employee's remuneration depends on the actual hours worked.

Salary (official salary) is a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensatory, incentive and social payments. Most often, official salaries are set for employees of organizations financed from the federal budget, the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, as well as for employees replacing the positions of heads of the organization.

With the help of the tariff scale, a relationship is established between qualification categories and tariff coefficients, which make it possible to distinguish between the wages of workers with different levels of qualification and competence.

The tariff category fixes the requirements for the level of qualification of the employee, and characterizes such a parameter as the complexity of work.

Compensatory payments of a compensatory nature are paid for work in conditions that deviate from normal.

Mandatory compensation payments are directly provided for by regulatory legal acts (if there are grounds, each employer is obliged to pay them), however, other, additional compensation payments can be established by contract. Mandatory payments include:

Incentive payments, in contrast to compensation payments, are aimed at stimulating the achievement of high results, increasing labor productivity and encouraging employees. The most common type of incentive payments is a bonus.

Most often, bonuses are paid for individual achievements, but in some cases they can be paid to a group of employees for the results of the activities of employees of the organization as a whole, employees of a structural unit of an organization, department, workshop or team.

Bonuses, additional payments and bonuses of a stimulating nature should be indicated in the remuneration systems, which are established in collective agreements, agreements and local regulations.

Source: http://trudprava.ru/base/wage/536

Types of wages in Russia: white, black, minimum and others

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At first glance, it is impossible to imagine what a normal salary might look like. But in Russia there are several types and methods of remuneration. We touched on this in the previous article, but now we will consider the main types of salary.

"White" and "Black" wages

The first type of remuneration is so called because it is official. These figures go through all the statements of the enterprise, are displayed in all accounting reports, and the employee, receiving money for his work, must necessarily put his signature on the payment document.

Black salary - it is not visible, no one will know about it, taxes are not deducted from this type of salary.

They receive this money without signing for it, respectively, there can be no talk of any pension fund and social insurance.

The “black” type of earnings is chosen by those who do not think about the future, about what will happen when the working time passes.

Minimal salary

The amount of the minimum wage is set by law. The employer does not have the right to lower this level when paying. Most often, it is the minimum wage that is the “white” one, the one that is reflected in the payroll statements.

Basic and additional salary

An employee's remuneration is calculated based on the following indicators:

• quality of work;
• number of hours;
• overtime hours and days;
• work on weekends and holidays;
• night shifts.

From the main type of official earnings, the following must be withheld:

• payments for membership in a trade union;
• income tax;
• contributions to pension insurance;
• alimony;
• there may even be deductions for credit if the employee asks for it.

Additional types of salary in Russia include the following income:

• mandatory annual leave;
• temporary break in work for nursing mothers;
• preferential payments to employees who have not reached the age of majority;
• severance pay after dismissal;
• payment for unworked time, which is provided for by the laws of the Russian Federation.

Part-time salary

Each "state employee" is trying with all his might to increase the amount for which he will sign the statement at the end of the month worked. In turn, these types of part-time salaries in Russia also have their own options:

• find a second job outside the walls of the "native" enterprise;
• combine two positions in one production;
• combine the main work and duties of a colleague who is on vacation or absent for health reasons.

A part-time employee is also required to sign an employment contract, comply with the internal regulations, as well as all his duties in accordance with the job description.

The salary of an employee of an enterprise who combines is calculated as follows: the total number of part-time working hours should not be more than half of his working time in the main position.

Time wage

This type of wage is calculated for the number of hours actually worked. This payment system is used when it is impossible to establish the volume of work done, in the production of any type of product, the quantity of which can be somehow measured.

For example, these can be managerial positions, when the salary depends only on the tariff rate and the number of hours spent at the workplace.

For clarity, if the salary is 6,000 rubles for 40 hours a week, and the employee actually works only 30, then the time wage will be less.

The registration of the working time of such a salary can be determined by various time units:

• the total number of hours worked;
• days;
• months.

In addition, there are two forms of payment for time work.

1. Simple form. The calculation is as follows: the employee's rate, which is set for him based on his length of service, position or rank, is multiplied by the number of hours that he actually worked.
2. Time premium form. The basic accrual scheme remains the same, but a premium is added, which is a certain percentage of the bet.

piece wages

Another list of income is piecework wages in Russia. Labor in this case is paid for the quantity of products produced for a specific period of time.

Piecework wages are calculated according to the rates established at the enterprise for the work done or the service provided.

This type of salary has the following payment options:

• direct piecework - that is, how much the worker produced products, he received so much money according to the established rates;
• piecework progressive - if the employee exceeded the plan, then in addition to direct piecework pay, he can count on additional payments;
• piecework bonus - here additional funds can be accrued not only for overfulfillment of the plan, but also for other merits. For example, waste-free production, the absence of defective products, lower production costs, and the like.

Most often, such types of wages in Russia are practiced at agricultural enterprises, where instead of cash, workers receive for their work what they have produced.

average salary

The size of the average salary is established in the legislative form. This refers to the average earnings of the population in the format of the country.

How is the average salary calculated? Judging by the coefficient that is set in many countries, this happens as follows: the salary of four janitors is added to the huge salary of one deputy, after which this amount is divided by five and it turns out that the average salary of the country is quite good.

There are three main components of wages: remuneration for work, incentive and compensation payments. And this is important for both employees and accountants in order to correctly calculate taxes.

Components of salary and its types

The first part is remuneration for work. This is the part of the salary for which the employee has accumulated over a certain period. It can be charged for a certain amount of work, for one hour or another time period, or be fixed for a month.

Compensation payments can be accrued for various reasons. For example, for work in particularly difficult climatic conditions, in conditions that deviate from the norm (at night), for business trips or work above the norm. Incentive payments include premiums, bonuses, surcharges, allowances and other incentive payments.

According to the legislation, there are the following types of wages: tariff rate, official salary, base salary. The tariff rate is set for the fulfillment of a labor norm of a certain complexity per unit of time. Compensatory, incentive and social payments are not taken into account.

The job hoard is applied to employees who perform job duties for one calendar month. The base salary is the minimum salary of an employee of a state or municipal institution.

The Labor Code of the Russian Federation (part 3, article 133) establishes that the monthly salary of an employee who has fully worked for a given period and complied with labor standards cannot be lower than the minimum wage. From 01/01/2014, the minimum wage is set at 5,554 rubles.

taxes

Whatever salary you receive, the following taxes must be deducted from it. First of all, the personal income tax, which is 13%. For example, your salary is 20,000 rubles. You will already receive 17,400 rubles in your hands. All other payments to the state are the burden of the employer, who pays the following contributions:
- to the pension fund - 26%,
- to the compulsory health insurance fund - 5.1%,
- to the social insurance fund - 2.9%,
- for injuries - 0.2%.

The employer pays for injuries even if you are an office worker. Otherwise, other fees apply. In total, taxes account for 34.2%.

If you paid all the above transfers yourself, then instead of 20,000 rubles in your hands, you would immediately receive 26,840 rubles.

The legislation provides that every citizen has the right to work, which must be paid accordingly. What does an employee consist of and how is it calculated? This issue will be discussed in this article.

What is the salary

Stimulation of the employee's work is carried out financially, and the success achieved in the work can be paid separately. In order for the employee to work tirelessly, and the result of a job well done to be additionally encouraged, the employer must clearly explain what merits extra payments are made for.

That is, the motivation for excellent performance of work duties should be known to the employee.

According to labor legislation, this is the same concept as wages, that is, the latter is a remuneration for professional activity, directly dependent on the level of qualification, as well as the complexity and quality of work.

Various compensations, bonuses and surcharges are additional payments that also contribute to material incentives for the work of the employee.

The salary structure includes the following parts:

1. Basic. This is the main part of the salary.
2. Compensation.
3. Additional incentive payments.

All these components comprise the wages of an employee who performs labor activities in accordance with an employment contract.

What is basic salary

The amount of this payment, based on the requirements of legislative acts, cannot be lower than the minimum subsistence level. This is the base part, which is the basis of wages.

In general, its accrual cannot be influenced in any way by the quantity of goods sold, the profit received by the enterprise, the volume and quality of products, and other criteria. The basic component is the main time worked by an employee, as a rule, this is an official or tariff rate.

When determining the payment of the basic part of the salary to employees of the enterprise, the following is taken into account:

• employee qualification;
• the complexity of production tasks;
• the amount of functionality assigned to the employee.

The employer does not have the right to discriminate in the calculation of the main part of earnings. Direct payment must match the parameters of the job.

That is, having worked a certain amount of time at the enterprise, the employee has the right to at least a payment in the amount of the established salary or tariff.

About compensation payments

Compensation payments as part of wages

These payments are also related to wages and represent a variable component of the employee's salary. It depends on working conditions and guarantees of the employer. These are payments that do not depend on additional remuneration if the work is done after the fact, as well as on the production tasks completed in full.

Based on the internal regulation of accruals, these accruals are carried out. Basically, this directly concerns motivating wages. In general, at the legislative level, a list of these payments is defined, that is, they include:

Payments for work in special conditions of the labor process, namely when working with harmful or dangerous factors, as well as when working in the Northern regions, that is, under climatic conditions that do not correspond to normal ones.

Fulfillment of labor duties in the area where radioactive, chemical or nuclear contamination of the environment has occurred.

When performing labor functions in excess of the established time limit, as well as labor activity at night, work on a weekend or holiday, but all work performed is carried out by decision of the employer, subject to the consent of the employee.

Compensation for work is calculated on the basis of local regulatory documents of the enterprise, these can be standards, collective agreements or other provisions, and labor agreements also specify the amount of these payments to the employee. Moreover, wages in increased amounts are paid to employees who work in the Northern regions, as well as in areas close to them.

In order to correctly understand what compensation is, you need to understand that for work in harmful conditions, an additional percentage of wages is paid on the basis. And it can also be a bonus to the official salary for possession of information related to state secrets, the percentage of which is determined by employees of the regime-secret department.

The time spent on work in excess of the established norm is paid by the employer in the form of compensation payments, of which the employee must be informed.

What are incentive payments

This component of wages is not constant, its indicator is a variable value, that is, it may be paid by the employer, or may not be accrued. It all depends on how the employee completed the task, what efforts he put in to get the perfect result.

This part of the payments is in no way subject to regulation by the legislative part. That is, it depends on the decision of the management of the enterprise, and if the organization has a payroll fund and bonus accruals, then the latter can always be distributed at the discretion of the employer.

Labor-motivating payments are accrued on the basis of the mode of work, that is, if the manager can pay them, then the employee can demand them when the plan is completed efficiently and on time.

It can be understood that payments that stimulate the work of an employee also fall under the motives characterizing the qualifications of labor. This is also an incentive to achieve precisely such results that are aimed at productivity and improving the quality of the labor process, while accruing an official salary is not enough.

The purpose of these payments is to stimulate the work of employees, which is aimed at improving the skills and reducing the employee turnover of the enterprise.

Criteria for which incentive payments are assigned:

• for skill and professionalism in the performance of production tasks;
• for achieving a high qualification level of workers;
• for working for a long time at the enterprise as a labor incentive so that the employee does not transfer to another organization;
• for knowledge of other languages, knowledge of which is in demand for this job.

Incentive payments for a specific organization are paid based on the requirements established by local regulations.

About the reward system

Premium system at the enterprise

In order to further motivate the work of employees, a payment system is being introduced at the enterprise. Bonuses are paid as a reward for impeccable and high-quality work. The reward system itself is divided into the following components:

1. Remuneration included in the total pay for the performance of labor functions. Any employee has the right to receive these funds, moreover, if he performs production tasks on time and without comments on the quality criterion. If there are opposite circumstances, then the payment of bonuses to the employee is not supposed to.
2. Additional incentives, about which nothing is written in the regulatory documents on stimulating an employee in the performance of production tasks. This is the leader's own initiative.

All bonuses are paid based on the opinion of the employer if the employee flawlessly fulfills production assignments, and also achieves success in the professional field. There are no obligations on the part of the management of the enterprise to make such payments, this is the initiative of the latter.

Components of average earnings

In practice, it also happens that the manager goes to some tricks when paying bonuses and other incentive payments. Often, only the basic salary is simply paid, but this is not correct, and such actions are illegal.

How the average monthly salary is calculated is established by labor legislation, in connection with this aspect, when paying wages, the employer should pay attention to:

1. Payroll is actually for the billing year.
2. How much time was worked per month. A month is the calendar duration of working time starting from the 1st and ending on the 30th or 31st, as an exception, only February is considered, it has only 28 calendar days.

For example, an employee performed his functional duties for all 12 months in full, while he did not go on sick leave and did not quit for personal reasons without pay. That is, it turns out that wages are calculated based on the indicator paid for the year divided by 12 months.

About basic and additional wages

What is base and additional salary

The base part includes:

• payments for a certain line of work;
• payment for work on holidays or weekends, accrual is made in double the amount of the tariff rate or official salary;
• accrual of bonuses for special labor achievements, performance of production tasks and other merits related to the employee's labor activity;
• additional payment for harsh climatic conditions, for example, for work in the conditions of the northern climate or the Urals;
• payments for work that was carried out in excess of the prescribed, that is, the employee remained to perform the production task after the main job.

The additional salary includes the following indicators of wages:

1. Accrual of vacation pay according to the established vacation schedule, payment is made annually, once a month.
2. Payroll for preferential hours spent at work, but do not forget that minors should work no more than 35 hours every week. This requirement is spelled out in labor law.
3. Charge for the performance of public duties.
4. Payments to employees for the time spent on training in order to improve their skills.
5. Payments of wages for downtime in work, provided that the employee is not to blame for this circumstance.
6. Payment of allowances for rest days, including weekends.

The right of every employee is to receive wages in the total amount equal to the amount of at least the minimum wage established in the given region. But again, this does not work if the employee performs production functions according to or is supposed to work a shortened working day.

The minimum wage as a whole consists of the official salary and compensation payments for the conditions of the labor process, the accrual of the latter determines the motivation of the employee to work.

All established payments in the aggregate are the employee's salary for a certain time of work, as a rule, this is a month as a whole. The salary, as previously agreed, should not be less than the subsistence minimum, otherwise the employer may be punished in accordance with applicable law.

What is vacation pay

Holidays and wages

When calculating wages, the employer makes accruals in full, which are due to the employee on the basis of an employment agreement, as well as bonuses and other incentive payments. These accruals are taken into account in the tax base, are withheld in the account of the FSS and the PFR.

The composition of the average monthly earnings does not include vacation pay, and when calculating the average monthly payments, the following are taken into account:

• the number of days allotted for the employee's vacation;
• time spent on a business trip;
• period of absence from work due to illness;
• vacation during the period of expectation of the baby, as well as during and after childbirth.

They are issued at least three days before going on vacation, otherwise the employee may not go on vacation until he is paid the due amount.

On the composition of an employee's salary in article 129 of the Labor Code of the Russian Federation, see this video:

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