piece wages- this is a way of paying for the work of employees, where earnings directly depend on the number of certain products or the amount of work performed by him. It is important to pay attention to the fact that piecework wages are primarily aimed at maximizing the improvement of quantitative performance indicators.

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The main types of piecework wages

To date, there are only six main varieties of piecework wages. Each of the following types has its own specific advantages and disadvantages:

1. Direct piecework. Under direct piece-rate systems, wages are also calculated depending on the total amount of work performed using piece-rate fixed rates, which are set with full consideration general classification worker. With this system of general remuneration, employees in most cases are not financially interested in achieving overall high performance indicators for the entire team, not to mention improving the quality of the results of all work.
2. Piecework-premium payment systems, together with the general payment specifically at piece-rate direct prices, also provides for certain bonuses for absolutely all over-fulfillment of the norms and the production plan, as well as for the achievement of qualitative and quantitative indicators, which are determined in the conditions of bonuses.
3. Indirectly piecework. All indirect piecework modern systems the total wage is used for the total wage of the total labor of absolutely every labor of the worker who serves workplace and equipment used to create a particular type of product.
4. Piecework wages. With a piece-rate system of wages, wages themselves can be set for the full amount of work, but not at all for any individual operation. It is important to note that some deadline is set for the completion of the work.
5. Piece-progressive. In the case of a piecework-progressive system, within the current limits, within the established norms, payment for general labor is carried out at all piecework direct rates and in excess of these norms - already at more inflated rates. Most often, the increased rate also exceeds the fixed rates by no more than twice.
6. Mixed (time-piecework). Mixed wages is a so-called synthesis of time and piece wages.

Accrual procedure

The basis for calculating piecework wages is the amount of remuneration that is provided for the performance of a certain operation by an employee or for the production of a unit of output. To date, there are several methods for calculating piecework wages, which depend on its type.

Calculation example.

The direct piece-rate form of remuneration implies remuneration for manufactured products or work performed. For example, the price per unit of production is 30 rubles, the employee produced 300 pieces per month - in this case, the calculation is as follows: 500 pieces. x 30 rub. = 15,000 rubles. That is monthly salary.

With a piecework progressive form of calculation, accrual is made as follows - for the performance of work, or the manufacture of products within the norm, wages are carried out at certain rates, and for exceeding the plan, the calculation is carried out at increased rates. For example, an employee produced 500 units of products per month, with a plan of 300 units. The established price for each unit within the norm is 25 rubles, and over the norm - 30 rubles. Then the calculation of the monthly salary will be made according to the following formula - 300 pieces x 25 rubles + (200 pieces x 30 rubles) \u003d 7500 + 6000 rubles \u003d 13,500 rubles.

The indirect piecework method of calculation is usually used for workers who perform various auxiliary work and is usually expressed as a certain percentage of the wages of workers in the main production. For example, if the norm is set at 20 percent, then with a salary of 15,000 rubles (salary for workers in the main production), the amount of remuneration for workers performing auxiliary work will be calculated as follows - 15,000 rubles x 20% \u003d 3,000 rubles.

Orientation

Generally, piecework work for employees is aimed primarily at improving all quantitative indicators in the work. And at the same time, not only individual, but also various piecework collective rates are used today.

Accordingly, both individual and collective piece rates apply. Individual rates are calculated based on individual wages. Collective piece rates are calculated on the basis of complex production rates (time).

How payroll is calculated

On the this moment, piecework wages are credited primarily from the official established intra-organizational rates, where, in addition to piecework wages, the salary and information about the hours worked by the employee, information about the total volumes and, of course, the volume of all output products, are taken into account.

It is important to pay attention to the factor that the calculation of piecework wages is carried out in accordance with such official documents as the staffing schedule, the settlement position on wages, the order for employment, and also the employment contract.

It is these above documents that also establish the form of payment and the amount for the work of each individual employee. But it is necessary to take into account the factor that at the moment, there are also various documents, according to which wages can also be replaced. And not only in a big way, but also in a smaller way. This includes an order for bonuses, a memo, and so on.

Application

When using piecework pay for work, there are small dangers: deterioration in the overall maintenance of equipment, as a result of which the result is a premature failure of the equipment and, at the same time, damage to the materials used to create goods, a decrease in the quality of all manufactured modern products, overspending of materials and raw materials, violation of the regime in technological process and violation of safety requirements.

Essence

It is important to pay attention to the fact that in the implementation of piecework payment for general labor, in most cases it is piecework rates that are determined - this is the total amount of earnings for just a unit of all work performed or manufactured products. In addition, piece rates are also determined primarily on the basis of the standard established categories for work, tariff rates, as well as production rates (or, to be more precise, temporary norms).

Piece rates are calculated by dividing the hourly (monthly, daily) tariff rate, which corresponds to the general category of all work performed, and by the monthly (daily, hourly) rate of total output.

But the settlements with the workers themselves can actually be not only individual, but also collective, when the total wages will be determined for a full team of workers in general. Types of various piece rates:

• chord;
• progressive;
• indirect;
• straight;

Pros and cons

The piece-rate form of payroll assumes that it is the work done or the quantity of products produced that is paid within a certain framework of the time spent. This method of remuneration has both pros and cons.

The benefits include:

1. The direct dependence of wages on the results of their work is an important incentive to improve performance.
2. The greatest effect can be achieved where quantitative indicators come first.
3. As practice shows, piecework wages are higher than those of workers with hourly wages.

The disadvantages of this form of payment include:

1. The quality of the products produced may not be up to the mark. Therefore, managers have to take additional measures to control quality.
2. Workers are reluctant to spend their time cleaning their workplace and maintaining the machine or equipment, which can lead to premature failure as a result.

standard formula.

Red \u003d Tst / Nchvyr or Red \u003d (Tst × Tcm) / Nsmvyr.

Piece-rate and time-based: what is the difference

The main difference between them is the principle of their calculation. With a piece-rate - the main indicator is the number of products produced or services performed, and with a time-based one - this is the amount of time worked. In addition, the main fundamental differences include:

1. Control of the use of working time:
   • with a piecework form - the minimum;
   • with time-based - is a necessary condition;
2. The need to perform a number of additional work:
   • with a piecework form - it contradicts the wage system;
   • with time-based - does not contradict;
3. The need to control the quality of work:
   • with a piecework form - necessary;
   • with time - at the discretion of management;
4. The relationship between wages and the amount of labor:
   • with a piecework form - straight;
   • with time - indirect;

Hello! In this article, we will talk about piecework wages.

Today you will learn:

1. What is piecework wages and where does it apply;
2. What types of piecework wages exist;
3. What are the prerequisites for transferring to piecework wages;
4. Advantages and disadvantages of this type of payment.

One of the most important aspects of an organization labor activity in the company - the choice of the form of monetary remuneration of employees. We are most familiar time-based form when the salary is calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities, where it is extremely important for the employer to motivate the employee to improve performance, and also where it is possible to keep a quantitative record of the work performed. Then another common form is applied – piecework wages.

What is piecework wages

piece wages – this is a type of monetary reward for an employee, where his earnings directly depend on the units of production produced by him or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

• Download a sample piecework contract

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, teachers are on a time-based basis. Piecework wages are typical for such professions as a turner, welder, taxi driver, member of the repair team.

However, it is not uncommon for an employer to use the calculation procedure that is typical for both forms to motivate an employee. The employee is paid a fixed monthly salary, most often small, but guaranteed - so that the employee has something to live on in case of a “dead season”. In addition, the employee receives a payment for the manufactured unit of output or a percentage of the sale.

Example. In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to salary, can pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that acting like a carrot in the form of a monetary reward is much more effective than threatening a dismissal with a whip for standing idle on the trading floor.

Concepts that are inextricably linked with the word "piecework"

Production rate - the number of units of production established by the company, which must be manufactured in a certain period of time. Usually they talk about hourly, daily and monthly norms.

Pay rate (salary) – the minimum guaranteed wage per month at a given skill level. Specified in . The salary is only a part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits.

Rate - this is the amount of earnings for one unit of work performed or output. It is calculated through the ratio of the tariff rate to the production rate.

Tariff scale - billing of wages based on the complexity of the work and the qualifications of the employee. Allocate ranks or categories (for example, an engineer of the first category or a pieceworker of the 5th category).

Piecework payroll calculation

We give two examples of such a calculation.

Example 1 Daily processing rate for parts milling machine for a milling machine - 120 pieces. The daily rate for the tariff is 1200 rubles. For a month, the employee processed 2,400 parts.

piece rate calculated by dividing the daily tariff rate by the daily norm by detail:

R \u003d 1200/120 \u003d 10 rubles / pc.

In this case, the monthly earnings of the master will be:

Z \u003d 10 * 2400 \u003d 24000 rubles.

Example 2 The calculation looks somewhat different when the norm determines not the number of products, but the time period.

The time limit for the machine is set at 30 minutes per operation. The hourly rate is 150 rubles. During the month, the employee performed 600 operations.

We consider the value of the piece rate:

R \u003d 150 * 30/60 \u003d 75 rubles / operation

Monthly earnings will be:

Z \u003d 75 * 600 \u003d 45000 rubles.

Types of piecework wages for employees

The existence of several varieties of this payment is explained by the various specifics of existing work where piecework payment is applied.

Consider its main types with examples:

Type of piecework payment	Characteristic	Example
Direct piecework	The salary is calculated based on the volumes performed using fixed piece rates established in accordance with the qualifications of the employee.	The piece rate for a seamstress of the highest category is 50 rubles per shirt. She sewed 600 shirts in a month. Her piecework earnings per month will be 30,000 rubles.
Piecework premium	Provides for the payment of bonuses for exceeding the production standards established by the company. Indicators for bonuses can be an improvement in labor productivity, product quality, a decrease in the number of defective products, as well as the money spent.	The monthly production rate for leather shoe uppers is 100 units. The company buys leather with a margin, but at the same time has set a monthly collective premium in the absence of damaged material
Indirect piecework	It is used to pay workers who monitor the smooth operation of equipment. Thanks to them, the main workers are not idle due to equipment breakdowns. To calculate earnings, the indirect piece rate is multiplied by the number of units produced by the main workers.	The master adjuster serves several shops. The tariff rate of the master is 15,000 rubles per month. For a month, the shop produced 2,000 units of products at a rate of 1,500 units. The indirect price will be the ratio of the tariff rate of the master to the norm of the workshop: 15000/1500 = 10 rubles / unit. The salary of the master will be: 10 * 2000 = 20000 rubles.
piece-progressive	A very motivating system, it is used to dramatically increase output. Until the production rate is reached, the calculation is carried out at fixed piece rates. When production exceeds the norm, the calculation is made at increased rates.	The turner turned 300 parts in a month at a rate of 250. At a piece rate, he receives 80 rubles per part. If the plan is overfulfilled, each detail is paid in the amount of 100 rubles. The main salary of a turner: 250 * 80 = 20,000 rubles. Taking into account the overfulfillment of the norm: 50 * 100 \u003d 5000 rubles. Total turner salary: 20,000 + 5,000 = 25,000 rubles.
chord	It is used when payment is made not for a unit, but for a stage of work or for all work performed. The order also indicates the start and end dates of the work. Used in construction agriculture, on transport. Can be both individual and team	A contract for interior housework is concluded with a team of finishers. All work is divided into stages (conducting electrics, plastering walls, laying the floor, etc.). Each stage of work is accepted by a responsible person, who determines whether the work meets quality standards, after which a settlement is made with the team
mixed	Mixing piecework and time payment labor. It is used when the constant presence of an employee at the workplace is important for the employer, while his activity largely determines the efficiency of work	The master of the nail service has a fixed salary for being in the salon at certain hours. He will receive this money, even if for the whole day, suppose, due to bad weather, not a single client comes to him. In this case, the master receives a percentage of the amount paid by the client for each work performed.

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages if there are the necessary prerequisites for this:

• Well-established accounting of products or services provided;
• The presence of an uninterrupted supply of materials and everything necessary for work;
• Efficient quality tracking;
• Developed logical billing systems and local regulations;
• The ability to take into account the quantitative data on the performance of each employee individually;
• The existing need at this level of development of the company in a multiple increase in the level of production (sales).

The conditions for piecework wages are indicated in individual and collective labor contracts, work acceptance certificates, in orders, as well as in the Regulations on wages. The latter is understood as a normative act that is valid only within the enterprise, which spells out the procedure for calculating salaries, the timing of payment of remuneration to employees, the rules for paying bonuses and allowances.

Approving such a document, the employer proceeds from the material capabilities of his organization, and also takes into account the norms of the Labor Code.

All important information should be spelled out in the employment contract, preferably as detailed as possible.

Advantages and disadvantages of piecework wages

If an employer transfers his employees to piecework wages, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.

Consider them:

Advantages	Flaws
Likely surge in production or sales	Possible deterioration in product quality due to haste
Inspire the worker, he can feel like a "mini-entrepreneur" by controlling his own earnings	The need for stability in all conditions for optimal performance(materials, etc.)
The ability to track the work of each individually	The emergence of unwillingness on the part of the employee to spend time on anything else other than piece work (for example, cleaning the workplace, cleaning equipment)
The ability to arouse competitive excitement among employees, increase the overall tone in the team	Possible violation of the stages of the technological process
With the brigade chord system, mutual assistance increases, since the whole team is interested in the speedy completion of work	Possible safety violation
An impetus to self-development, if the increase in production depends on personal qualities worker	No savings in consumables

There is no ready answer as to what form of wages or what type of piecework would be best. Everything is very individual and, above all, depends on the type and conditions of the organization. The same system can work differently in two teams. It seems to us that only with the advent of experience, through trial and error, the employer will be able to develop the necessary scheme of monetary motivation for his employees.

For the effective operation of the enterprise, measures must be taken that will increase the interest of employees in work. Motivation is one of the main functions of personnel management. It should include not only moral, prestigious, but also material benefits. Income from work is the main source of income Money employees. Its size is regulated by law and the head. In this article, you will learn how time and piece wages are calculated.

Definition

Wages (z / n) - this is a part of the social product, expressed in monetary terms, that an employee receives in accordance with the efforts expended. It is of two types. The main - remuneration, which is paid for the work performed at the established rates. Additional - compensation for work in excess of the norm.

Organization of wages

This is a set of activities that are aimed at paying remuneration. These include regulation tariff scale and wage system. The first point is based on the establishment of proportions in the costs that are necessary for the manufacture of a unit of output under certain conditions.

Elements of normalization:

1. Tariff rate - the amount of payment per unit of time, which is expressed in monetary terms. It can be hourly, daily, monthly.
2. Tariff scale - a scale that consists of categories and coefficients. It is used to calculate the income of any employee.
3. Directory - a regulatory document that lists the types of work, professions and necessary knowledge for each category.

Structure

To date, the main components of the system for calculating income are the types and salary schemes. The Department of Labor sets a minimum wage. This is the lower limit of the cost of a low-skilled work force, which is calculated for one month.

The income of employees, as well as engineers, is determined on the basis of the salary scheme. The salary fund of students is calculated based on their number and the size of the allowance. Separately, the remuneration of time workers, workers and pieceworkers is calculated. For this, technical rationing of time, production and maintenance is used. This means that an employee must produce a certain amount of products in a certain period of time, working on several machines.

Agreements

AT modern conditions enterprises draw up legal acts that regulate the social and labor relations of employees and employers. The contract of the labor agreement is concluded at the level of the Russian Federation between the subjects and territories. Collective - provides for the relationship of the parties at the enterprise level. Labor contract may be for a probationary period, seasonally or for life.

Basic rules for calculating salary

To calculate the income of specialists and employees, official salaries are used, which are set by management in accordance with the qualifications of the employee. Additional performance bonuses may be awarded. The amount of remuneration depends on the performance and duration of the employee's continuous service. The legislation establishes additional payments for deviations from normal working conditions. Every 60 minutes of work at night is calculated at a rate of 20% of the employee's salary, with multi-shift work - 40%.

If a holiday falls on a weekend, it is moved to the next business day. Processing hours are issued by outfits. They should not exceed 240 minutes within 2 days. The first 2 hours are paid in one and a half size, and the next - in double. Work in holidays allowed only if the stoppage of production would lead to serious problems.

Forms

Piecework wages depend on the quantity and quality of the effort expended. The employee's income is calculated by multiplying the volume of manufactured products by the price. The latter is the product of the tariff rate of the corresponding category of complexity by the norm of time. This form has several varieties.

The time-based payment system is calculated depending on the time spent by the worker to complete the order. This form is used when it is not possible to establish quantitative performance indicators. In practice, both schemes are most often used in combination with surcharges and bonuses. Let's consider each of them in more detail.

Direct piecework wages

It is calculated at a previously fixed rate for each type of service.

Example: the rate of a worker is 30 rubles per hour. The norm of time is 2 hours / unit. Price: 30 x 2 = 60 rubles. The employee made 100 parts. His earnings will be: 60 x 100 = 6000 rubles.

The rate is calculated based on the tariff rate. Production rates are used in mass production, time is fixed in small-scale production. In the second case, the formula will look like this:

R \u003d Td: Nvyr, where:

• P - price per unit of product;
• Td – daily tariff rate;
• Nvyr - the norm of production.

If the time spent on production is taken into account, then the formula looks like this:

P \u003d Tch x Hv, where:

• Tch - hourly tariff rate;
• Hv - the norm of time for the production of a unit of goods.

Piecework wages under the direct system are calculated by summing up the rates multiplied by the output:

Z \u003d ∑ (P x Qn), where:

• Z - total earnings;
• R - price for each type of work;
• Qn is the volume of output.

Employee incentives

Piecework progressive wages are calculated in two stages. Production within the limits of the norm is financed at established rates, above the norm - at inflated rates.

Example: the production rate is 40 monetary units for 100 products. In case of development, the price increases by 10%. The worker made 140 units. The calculation is made in this way: 40 x 100 + (40 x 110% x (140 - 100)) = 5760 rubles.

The initial base is calculated on the basis of an analysis of the implementation of the norms at a particular site over the past six months. The effectiveness of the entire system depends on the validity of these figures. The scale for increasing the price can be single or multi-stage. But the degree of increase in the base must be high in order to greatly interest the employee.

Piecework bonus wages consist of basic rates and additional payments for fulfilling the conditions. The main difference between this form and the previous one is that bonus indicators are fixed in advance, taking into account the details of production and the characteristics of products.

Example: price - 50 rubles / unit. In the absence of marriage in the party, a bonus is paid - 10% of the income. The worker made 90 units.

Calculation: 50 x 90 + (3000 x 10%) = 4800 rubles.

Alternative formula:

Z about \u003d Z sd + (Z sd x (% in +% pr +% per) / 100), where:

• Goiter - total income;
• Zsd - piecework earnings;
• %c - % additional payment for the performance of indicators;
• %pr – % premium;
• %per - % overfulfillment of bonus indicators.

If an indirect piecework form is used, then the worker's wages increase depending on the results. This system is more efficient to use for employees whose work has a significant impact on the result of the work of key employees. Such a scheme is more often applied to a team for adjustment, repair and other maintenance work. If several types of services are performed, then the prices are calculated separately for each of them:

P \u003d Td / (Nvyr * K), where:

• P - price;
• Td - tariff rate;
• Nvyr - daily production rate;
• K - the number of serviced objects.

Total earnings:

Z \u003d ∑ (P * Q), where:

• Z - s / n;
• Q is the production of each of the objects.

Time wage

This form is divided into two types:

• Simple.
• Time premium.

In the first case, the rate is multiplied by the amount of time worked. In the second, a percentage is added to the monthly income.

Features of using the time-based form

This scheme is used when the work performed is not accountable. The labor of the administration, staff on duty, workers who are engaged in repairs, etc. are paid by the time. For such employees, the following is established:

• salary - the amount of salary per month;
• tariff rate - monetary reward per unit of time.

A simple time-based form is used, when labor is paid for by the time actually worked based on the tariff rate. Most often daily or hourly. If the calculation is made at a monthly rate, then the salary does not depend on the hours worked.

It makes sense to use a time-based system if:

• the company operates conveyor lines in a clearly defined rhythm;
• the task of the worker is to observe and control the technological process;
• the cost of calculating the amount of output produced is high;
• the quantitative result is very difficult or impossible to calculate;
• the quality of work is a priority;
• the work is very dangerous;
• there are irregular loads;
• an increase in output is not advisable at this stage or it can lead to marriage.

Advantages and disadvantages of schemes

Piece wages are best option motivating employees when there is a real opportunity to celebrate performance indicators. Prices are determined by dividing / multiplying the rate by the established rate. All types of piecework wages are calculated on the basis of the initial level of output. Rates may change gradually. To maximize the interest of the employee, a progressive rate scale is used, based on an ascending percentage. This system can be especially effective in areas where the result depends on the ability of the worker. Direct piecework wages have one drawback - the relationship between the quantity and quality of the effort expended.

The premium form of payment stimulates the employee to perform their duties qualitatively. Such a scheme is more often used when calculating the remuneration of production workers, and also if:

• it is possible to keep a record of the volume of work performed;
• orders are large, the number of workers is limited;
• one of the structural divisions of the organization restrains the release of products throughout the enterprise;
• there is an urgent need to increase production.

It makes sense to use an indirect piecework form of payment when the output depends on the pace and quality of the employee's functioning. It can also be used to calculate the salary of ITP and management staff.

The chord system is widely used in construction, when a team needs to complete a set of works by a certain date. It is appropriate to use it if:

• the company is very limited in terms and will be forced to pay a fine for their violation;
• in case of emergency, which will lead to a stop in production;
• when it is urgently necessary to perform certain tasks.

Under this system, piecework wages depend on the following factors:

• spent team time;
• labor participation rates;
• employee qualifications;
• other factors specified in the collective agreement.

Similarly, the amount of income of each member of the brigade can be calculated. This option is also resorted to if the enterprise uses tariff system to calculate income. At the same time, all members of the group have an identical category and perform the same level of complexity work.

The brigade system is used in many domestic enterprises. It allows you to rationally use time and resources, increases production, production of quality products. All these factors affect the overall performance of the enterprise, increasing its competitiveness. But for the effective functioning of the brigades, it is necessary to create a favorable psychological atmosphere, to minimize staff turnover, and to stimulate the development of related professions by workers.

Piecework payroll calculation

direct system

1. The production rate at the milling section is 48 brackets per shift. The daily tariff rate is set at 970 rubles. In a month, an employee produced 1,000 brackets.

Piece rate: P = 970: 48 = 20.2.

Monthly earnings: Z \u003d 20.2 x 1000 \u003d 20,200 (rubles).

2. The time limit for the turning section is 40 minutes per operation. The tariff rate is 100 monetary units. During the month, the employee performed 420 operations.

Rate: P = 100 x 40: 60 = 66.67.

Earnings: W \u003d 66.67 x 420 \u003d 28001.4 rubles.

3. A locksmith performed various works for a month. Tariff rate per hour - 130 monetary units. For product A, the time norm is 25 minutes, B - 40 minutes, C - 100 minutes. In total, 190 items A, 115 pieces of item B, 36 items of item C were manufactured.

Rates:

RA \u003d 130 x 25: 60 \u003d 54.16.

RB \u003d 130 x 40: 60 \u003d 86.67.

PB \u003d 130 x 100: 60 \u003d 216.67.

The monthly salary of a worker was

Zsd \u003d 54.16 x 190 + 86.67 x 115 + 1216.67 x 36 \u003d 28057.44 rubles.

On some foreign enterprises income calculation systems are applied that motivate the employee to reduce time manual labor and increase production. The amount of the premium depends on only one of these factors. Such a system allows you to reasonably change earnings and avoid traditional conflicts between employees who perform diverse work.

At domestic enterprises, the piecework wages of workers are set through the tariff rate, at foreign enterprises - through the employee's salary. In Germany, revenue is calculated using the time utilization ratio, which is the ratio of planned and actual costs.

The piecework form of wages can be used in a combined scheme. The fixed part of the basic income is 60-70%. Floating balance - premiums that are charged at rates. Tariff rates are periodically reviewed for the percentage ratio of output, quality of manufactured products, labor discipline etc.

Examples

At piece rates, an employee received 21,120 rubles per month. The bonus position provides: if 95% of the products are made from the first call, then 10% of the bonus is paid. For each percentage point above - 3%. For a month, 99% of the order was delivered from the first presentation. The calculation of piecework wages according to the bonus scheme is as follows:

Z about \u003d 21120 + (21120 x (10 + 3 x 4) / 100) \u003d 25766.4 rubles.

piece-progressive system

On a one-step scale, for each over-standardized unit of production, the price increases by 50%. With two-stage: from 1 to 15% overfulfillment - a premium of 50%; more than 15% - 100%. Rate: 50 rubles. for 400 units The worker made 500 units. products without defects.

Percentage of task overfulfillment:

500/400 x 100 - 100 = 25%.

That is, in a two-stage scale, the first 15% of overfulfillment will be rewarded at a rate of 50%, and the remaining 10% - at 100%.

The employee will receive income in the amount (interest is presented in shares):

Z \u003d 50 rubles. x 400 units + ((50 rubles x 400 units) x 0.15) x 1.5 + ((50 rubles x 400 units) x 0.1) x 2 = 20 thousand rubles. + 4.5 thousand rubles. + 4 thousand rubles. = 28.5 thousand rubles.

With a one-step scale, the earnings of a worker will be:

50 rub. x 400 units + 50 rub. x 100 units x 1.5 = 27,500 rubles.

At the usual pattern wages at piece rates would have amounted to 25 thousand rubles. That is, this system is aimed at making the worker interested in overfulfilling the given plan.

piece-regressive form

It is used when it is inappropriate to increase production volumes above the established plan. Or if it is necessary to limit the redistribution of workload in favor of experienced employees. This sets different rates. They depend on the degree of deviation of the actual volume from the planned one. For overfulfillment, payment is reduced. One- and two-step scale can also be used here.

Base for calculations: 800 units. products with a price of 25 monetary units per piece. If the plan is overfulfilled, an inflation coefficient of 0.7 is provided. An employee made 900 units. Total earnings:

Z \u003d 25 x 800 + 25 x 100 x 0.7 \u003d 20 thousand rubles. + 1.75 thousand rubles. = 21,750 rubles.

In the standard form, the calculation of piecework wages would have the form:

25 x 900 = 22.5 thousand rubles

indirect schema

A worker whose daily rate is 1200 rubles serves 2 lines with different kind products. The production rate for the first is 20 units, for the second - 60 units. During the month, 440 units were manufactured at the first and 1600 units. - On the second. Let's calculate indirect prices:

For the first line: P \u003d 1200 / (20 x 2) \u003d 30 rubles;

For the second line: P \u003d 1200 / (60 x 2) \u003d 10 rubles.

Monthly piecework wages: Z \u003d 30 x 440 + 10 x 1600 \u003d 29,200 rubles.

Conclusion

Piecework wages are a reward for the efforts spent, which is calculated depending on the volume and quality of the products produced. There are several varieties of this form of wages. Their choice depends on the working conditions and the goals of stimulating the employee. In order for the pay system to be effective, all parameters on the basis of which time and piece wages are calculated must be reviewed regularly.

On the basis of what indicators to calculate the salary of employees with these remuneration systems, the organization determines independently. There are no restrictions in the legislation on this matter.

An organization can apply several systems of remuneration at the same time. For example, for some employees - piecework, and for others - time. There is no ban on the establishment of several wage systems in the Labor Code of the Russian Federation.

The remuneration system chosen by the management of the organization must be fixed in a collective (labor) agreement or other local act (part 2 of article 135 of the Labor Code of the Russian Federation). So, for example, the system of remuneration can be fixed in the Regulations on remuneration, and in employment contract a specific salary is prescribed (tariff rate or salary).

If the organization has a trade union, when approving the wage system, its opinion must be taken into account (part 4 of article 135 of the Labor Code of the Russian Federation).

time system

As a rule, the time-based remuneration system is established for employees:

• who do not produce material values ​​(for example, an accountant, a secretary);

• whose production does not depend on personal skills (for example, an employee working on an assembly line).

The time-based system of remuneration can be simple and time-bonus.

Payroll calculation forsimple time system payment labor depends on the type of rate or salary set for the employee.

An employee can set:

hourly rate;

daily rate;

Monthly salary.

If an employee has an hourly rate, pay for the number of hours worked by him using the following formula:

If an employee has a daily rate, pay the days worked by him according to the following formula:

If an employee has a monthly salary, his salary does not depend on the number of working days that fall in a particular month according to the schedule. An employee who has worked all days of the month should always be paid a salary in the amount of a monthly salary.

An example of payroll with a simple time-based wage system

CJSC Alfa has established a time-based wage system.

The storekeeper of the organization P.A. Bespalov was paid hourly. Rate per hour - 93.75 rubles. Manager A.S. Kondratiev's salary is calculated at the daily rate - 750 rubles. Salary of Secretary E.V. Ivanova - 15,000 rubles. per month.

October had 22 working days. The duration of the working day is 8 hours. All employees worked for a full month.

Bespalov's salary was:
RUB 93.75/h × 22 days × 8 h = 16,500 rubles.

Kondratiev's salary was:
750 rub. × 22 days = 16,500 rubles.

Ivanova's salary was 15,000 rubles.

Using time-bonus wage systems, you need to calculate wages in the same manner as with a simple time-based system. However, in addition to the salary, the employee will need to accrue a bonus.

The amount of the bonus can be set in a fixed amount or as a percentage of the rate (salary). The bonus is paid if the employee has fulfilled (or exceeded) the production task.

An example of the calculation of wages in the time-bonus system of remuneration. The employee fulfilled the established bonus indicators

OJSC "Production Company "Master"" has established a time-bonus system of remuneration. The Regulations on bonuses say that for the production of products without marriage, employees are entitled to a bonus of 10 percent of the monthly salary.

The monthly salary of the worker A.I. Ivanov - 15,000 rubles. Within a month, he did not release a single defective part. At the end of the month, Ivanov was paid a bonus.

His monthly salary was:
15 000 rub. + 15 000 rub. × 10% = 16,500 rubles.

If an employee who has a monthly salary has not worked the whole month, calculate his salary using the formula:

An example of payroll with a simple time-based wage system. The employee did not work for a full month

JSC "Production Company "Master"" has established a time-based system of remuneration. The monthly salary of the worker A.I. Ivanov - 15,000 rubles. From September 30 to October 27, Ivanov was on vacation. In October, he worked 3 working days.

In total in October - 22 working days.

The accountant calculated Ivanov's salary for October as follows:
15 000 rub. : 22 days × 3 days = 2045.45 rubles.

To calculate the salary of an employee who receives an increase in pay during the month (for example, official salary), use the formula:

Calculate the salary for the part of the month before or after the salary increase using the formula:

An example of payroll with a simple time-based wage system. Within a month, the employee's salary was increased

To the worker of OJSC “Production Company “Master”” A.I. Ivanov was given a monthly salary of 15,000 rubles. On October 15, his salary was raised to 20,000 rubles. per month.

In October - 22 working days. Of them:
- for the period from October 1 to October 14, there are 10 working days;
- for the period from 15 to 31 October there are 12 working days.

The accountant calculated the salary separately for each of these periods.

For the period from October 1 to October 14 (taking into account the previous official salary), the accountant accrued to Ivanov:
15 000 rub. : 22 days × 10 days = 6818.18 rubles.

For the period from October 15 to October 31 (taking into account the new official salary), the accountant accrued to Ivanov:
20 000 rub. : 22 days × 12 days = RUB 10,909.09

Ivanov's salary for October was:
RUB 6818.18 + RUB 10,909.09 = 17,727.27 rubles.

piece system

The piecework system of wages is introduced in order to increase the productivity of employees. As a rule, it is set for employees who produce any material values ​​(for example, for workers). With a piecework wage system, they will be interested in turning out as many products as possible.

At the same time, you should not use the piecework form in industries that require high precision and concentration. Under such conditions, the desire of employees to produce large quantity products can lead to higher rejection rates.

The piece system has the following varieties:

• direct piecework;

• piecework premium;

• piecework-progressive;

• indirect piecework.

Under the piecework system, wages depend on the amount of work performed. Therefore, if an organization uses such a system, it will have to keep records of generation. For accounting, use such primary documents as a piece work order, a route sheet, a record of work performed, etc. These documents reflect the quantity and quality of work performed, unit prices, etc.

For some industries (types of activity), unified forms of documents have been developed that allow you to keep track of output for payroll:

• in road transport - waybills (Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);

• in construction - reports on the work of construction machines (Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);

• in the agro-industrial complex - an order for piece work, a tractor waybill, calculation of wages for livestock workers, accounting sheets for work performed (Order of the Ministry of Agriculture of Russia dated May 16, 2003 No. 750).

To calculate the salary of an employee working on fixed-term contract(concluded for the duration of a certain work), use the act in the form No. T-73 (approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Unified forms of documents are not mandatory for use. Therefore, the organization has the right, at its own choice:

• or develop a document yourself;

• or use the unified form.

In any case, the original document must contain all required details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Such conclusions follow from the provisions of Article 9 of the Law of December 6, 2011 No. 402-FZ and the letter of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10/2012.

An example of the execution of an act of work performed for the calculation of salaries to an employee. The organization uses a piecework wage system

CJSC "Alfa" is engaged in the sale, installation and maintenance of video intercoms.

Organization worker L.I. Petrov repairs equipment at the request of clients. The employee is paid according to the piecework system. For payroll, a form developed by Alpha is used act of work performed .

At direct piecework payroll system, calculate wages according to the formula:

Piecework prices for a unit of production (type of work) are established by the administration of the organization. Rates must be specified in local documents (Regulations on wages, collective agreement, employment contract, etc.).

An example of payroll with a direct piecework wage system

OJSC "Production Company "Master"" has established a direct piece-rate system of remuneration. Piecework price for the processing of one part - 1 rub./piece, for the assembly of the machine - 200 rub./piece.

For a month, worker L.I. Petrov processed 3,000 parts and assembled 30 machines. His salary will be:
3000 pcs. × 1 rub./pc. + 30 pcs. × 200 rub./pc. = 9000 rubles.

At piece-bonus system, in addition to the salary, the employee is awarded a bonus. The procedure for calculating wages in this case is the same as in the direct piecework system. However, in addition to the salary, the employee will need to accrue a bonus.

An example of payroll for a piece-bonus wage system

A piecework-bonus system of remuneration has been established at OJSC “Production Company “Master””. The Regulation on Bonuses says that for the production of products without marriage, employees are entitled to a bonus of 10 percent of piecework wages.

For the manufacture of one part, the worker is paid 1 rub. For a month, worker L.I. Petrov produced 13,000 parts without defects.

Petrov's salary, taking into account the bonus, will be:
13,000 pcs. × 1 rub./pc. + 13,000 pcs. × 1 rub./pc. × 10% = 14,300 rubles.

piece-progressive The system of remuneration is characterized by the fact that production in excess of the norm is paid at higher rates. Therefore, the employee's salary must be calculated separately:

• for products manufactured within the norm (at regular prices);

• for products manufactured in excess of the norm (at higher prices).

An example of payroll under a piece-progressive wage system

PSC "Production Company "Master"" has established a piece-progressive system of remuneration. For processing one part, an employee is paid 1 rub. The production rate is 7000 parts per month. The piece rate for each item processed in excess of the norm is 1.4 rubles.

For a month, worker L.I. Petrov processed 13,000 parts, including over the norm - 6,000 parts (13,000 pieces - 7,000 pieces). Petrov's monthly salary will be:
7000 pcs. × 1 rub. + 6000 pcs. × 1.4 rub. = 15,400 rubles.

At indirect piecework In the wage system, the salary of an employee of one category of personnel is made dependent on the salary of employees of another category of personnel. It is advisable to establish an indirect piece-rate system in relation to employees of service and auxiliary industries(adjusters, repairmen, etc.). Then they will be interested in more production of employees of the main production.

There is no single method for calculating wages with an indirect piecework system. The organization can develop it on its own. Typically, the following options are used.

1. The salary of support staff is calculated using indirect piece rates.

In this case, the indirect piece-rate is determined by the formula:

Getting a job, a person, naturally, is interested in what his salary will be and on what basis accruals will go.

In our country, two forms of remuneration are common: time and piecework. The first type of wages is more familiar to Russia.

However, piecework wages are being used more and more. What does piece rate mean?

Piecework wages are a form of remuneration for an employee of an enterprise or company, in which the amount of funds paid depends entirely on the quantity or volume of products produced. When determining the amount of wages, the complexity of the work performed, their quality and the conditions in which the person works are taken into account.

The piecework system of remuneration perfectly takes into account the interests of the employer. After all, each employee strives to perform the maximum possible amount of work while maintaining excellent quality. After all, if an employee makes a marriage, then his wallet has to pay.

Advantages and disadvantages

Piecework wages, like hourly wages, have a significant number of advantages and disadvantages for both the employee and his employer.

If we talk about the positive aspects of the "deal", then these are:

• The amount of money earned depends entirely on the volume of products produced.
• The amount of payment for one unit is completely determined by the abilities and knowledge of the person.
• Opportunity to motivate employees and maintain products at the proper level. In many countries of the world in certain areas of industry (automotive, metallurgy, clothing, footwear, etc.) exclusively piecework wages are used.
• Some jobs can be done by anyone. At the same time, his education, reputation, availability of documents, state of health does not matter. A vivid example of this is harvesting vegetables and fruits in the fields, unloading wagons, and so on.

With so many advantages, piecework wages are fraught with a lot of unpleasant moments for the employee and the employer.

Let's highlight the main ones:

• The influence of factors beyond the control of the employee that may affect production (equipment breakdown, lack of raw materials, problems with partners, natural factors).
• Mismatch between the goals of the employer and the goals of the employee.
• High probability of deterioration in the quality of products/services in pursuit of high volumes. The need for additional control can lead to unnecessary spending and reduce the income item to a minus.
• Piecework payment of wages depends solely on the personal qualities of the employee, leaving aside the factor of work in the general team / department / division. Quite often, these structures have a strong influence on the final result of a person's work.
• The race to meet the required volume can lead to improper use of equipment, cause it to break down, violate labor protection requirements, waste raw materials, etc.
• Difficulty in establishing reasonable norms per employee. For this process, it is necessary to have a standardizer and special documentation correctly completed at all stages of the work being done.
• Size instability piecework wages. This requires additional monetary compensation by the employer.
• High output by a worker in pursuit of high pay can reduce the actual complexity of the work performed and reduce the rate per unit of output. This moment is sometimes called the "ratchet effect".
• The complexity of determining the individual release of products for certain operations (assembly on a conveyor, etc.).

Therefore, before agreeing to a piecework salary or introducing it in your company, you must carefully study all the subtleties of this type of payment.

Scope of application

There are certain conditions in which it is more appropriate to use piecework wages than time wages.

This scope includes the following indicators:

• Increasing the volume of activities.
• Qualitative indicators of work performed / manufactured goods, which directly depend on the employee.
• Stimulation of the contractor in a particular area to increase the amount of work.
• Increasing the total quantity of the product produced while maintaining high quality.
• Accurate accounting of the volume of completed individual worker products.
• Operation of industrial facilities in a continuous mode (there are no equipment breakdowns, failures in the supply of raw materials).
• Availability of standards justified by a technical specialist.

Varieties

Piecework wages can be different ways depending on the working conditions and agreement with the employer.

Modern enterprises use the following types of piecework wages.

1. Direct Deal implies the accrual of earned funds, based on the volume of completed work tasks. This type is characterized by the presence of fixed prices and taking into account the qualifications of the employee. The disadvantage of this variety is the lack of direct interest of the worker in the quality performance of the work of the rest of the team.
2. piece-rate salary combines remuneration at fixed rates of the transaction and bonuses to the employee for performing work above the norm or for improving the quality of manufactured products. The amount of the premium is set by the company itself. Most often, the indicators for bonuses are the absence of marriage, cost reduction, increase in labor productivity, etc.
3. chord type consists in the fact that the entire volume of work is taken as a unit for payment and a deadline for their completion is set. An employee's salary is paid only after all work is completed. If a certain deadline is long, then an advance payment is made. If the work is done well and ahead of schedule, workers can get a bonus. This type most often used in construction, repairs, etc.
4. piece-progressive type is a combination of remuneration at fixed rates (when the norm is met) with the addition of increased rates (when performed above the norm). At the same time, the increased tariff differs from the usual one twice. This type of payment is introduced temporarily, for up to 6 months, exclusively at emergency work sites, if there is an urgent order, etc. The use of piece-rate progressive wages is constantly unprofitable due to the rapid growth of workers' wages at a low rate of productivity growth.
5. Time-piece-work type is used extremely rarely and is a combination of payment per transaction and payment by the hour.

Piecework payroll calculation

Before calculating piecework wages, piecework tariffs per unit of output and the volume of final products must be established.

In the process of work, the foreman or foreman keeps a constant record of the finished product.

Piece rates do not change and remain constant long time. Although they may be directly influenced different factors(the amount of marriage, non-compliance with technology, etc.). The salary of an employee is the product of the quantity of output and the piece rate minus all taxes.

What documents are needed for the calculation?

To make the correct calculation of piecework wages for an employee of an enterprise, it is necessary to know exactly the number of products produced by him. In the process of work, this is monitored by a foreman, foreman or other worker.

The number of products made is recorded in special documents - acts of work performed, orders, estimates, etc. The reporting form is introduced by the enterprise itself.

It would be better if, during the manufacturing process, the employee himself keeps records of the issued units.

Calculation control

Piecework payrolls are handled by people who tend to make mistakes in the calculation process.

Especially when the company employs a large number of people. To do this, each employee must himself control the calculation of his salary.

To do this is quite simple. Find out from the boss piece rates for each unit of production and keep a constant record of the manufactured product. At the end of the month, carry out a simple mathematical calculation. The result minus taxes and will be the salary for the month.

Example

Consider on specific example calculation of direct piecework wages. We have PJSC Iskra. At the enterprise, 200 rubles are paid for 1 unit of manufactured products. Taken separately, worker K. produced 72 units in January. His salary for this month will be:

72 units x 200 rub. = 14 400 rubles

However, before receiving the money, he will pay all taxes. Therefore, the final amount will be less.

Source: https://businessmonster.ru/personal/upravlenie/sdelnaya-zarabotnaya-plata.html

Piecework wages: what is it, types, how is it calculated, pros and cons

Often, employers are faced with which pay system is better to choose: piecework or hourly. In the case when the results of labor can be measured in quantitative terms, choose the first option. In this article, we will consider the concept and types of piecework wages, calculation rules, pros and cons.

What is piecework wages?

This is a type of salary that directly depends on the amount of work performed, provided that you can track the quality of work and calculate the amount of production.

Definitions related to the concept:

1. Tariff rate - the concept of salary is more commonly known, i.e. This is the net rate that is specified in the employment contract. A different bonus is accrued to it: for length of service, for processing, for exceeding the norm.
2. The rate of production is the number of units of production that must be produced in a certain amount of time.
3. Price - the established tariff for a unit of a manufactured product.
4. Pay scale - this concept is associated with the qualifications of the employee, his digit or category.

Types of piecework wages

Kinds	Characteristic	Examples
Simple wage system	The labor of workers is paid at piece rates, directly for the quantity of goods produced.	Sewing one hat costs 30 rubles. In a month, the seamstress sewed 500 hats, her monthly salary was 15,000 rubles.
Piecework premium	With this type, in addition to the salary accrued at piece rates, the accrual of bonuses is also provided for when certain indicators are developed. In the provision on bonuses, indicators of labor efficiency are developed for the release of products of a certain quality, energy savings, material savings; for performance improvement.	The standard turner's time for the production of one part is 3 hours, with an increase in labor productivity, he reduced the time to 1 hour 50 minutes, as a result of which the output increased. The regulation provides for a 10% bonus on the amount of profit received due to the improvement in the efficiency of economic indicators.
piece-progressive	This system provides for the use of two types of piece rates: basic and increased. The base rate is used to calculate wages within the production rate (expressed by the number of products) and the increased rate is used to calculate wages for work in excess of the output rate, but within working hours (shifts).	A carpenter's basic piece-rate price for making a stool is 100 rubles at a rate of 8 stools per shift. The increased price is 120 rubles. On the day when the carpenter made 10 stools per shift, his salary, i.e. 8 stools will be counted at 100 rubles, and 2 stools that he made in excess of the norm will be counted at 120 rubles. As a result, his salary on that day will be 1040 rubles.
Indirect piecework	It is used for maintenance personnel who monitor the smooth operation of the equipment and exclude downtime of this equipment due to breakdown. In this case, their wages depend on the production of products by the main workers of the shop.	The tariff rate of a fitter is 30,000 rubles, the production rate for the workshop is 10,000 units, 13,000 units were manufactured per month, his salary was 36,000 rubles.
Chord system	It is used in the case when payment is not for a unit of completed products, but for a certain amount of work performed for a certain period of time.	Before starting work with specific person or with the team, the scope of work, the quality and the amount for the work done with high quality are negotiated. The calculation is made after the responsible person accepts the work from the team or a certain person.

Calculation rules

Piecework rates are developed and approved for a unit of production or a unit of work (service) performed by dividing the tariff rate by the production rate. The production rate determines the quantity that must be produced in a certain time.

Salary \u003d tariff rate / production rate * quantity of goods produced.

R=40,000/10,000=4r/pc.

Z \u003d 4 * 13,000 \u003d 46,000 rubles.

For example: the tariff rate of the workshop foreman is 40,000 rubles, the production rate for the workshop is 10,000 units, 13,000 units were manufactured per month, his salary is 40,000/10,000 * 13,000 = 36,000 rubles.

Salary = piece rate * per number of units

Z \u003d 40 * 1000 \u003d 40,000 rubles.

For example: sewing one dress costs 40 rubles. (piece rate). For a month, a seamstress sewed 1000 dresses (number), her monthly salary is 40 * 1000 = 40,000 rubles.

Pros and cons

Piecework has both advantages and disadvantages.

Advantages:

• each worker is very interested in the results of his work;
• the employer has the ability to track the work of each employee;
• the share of wages in the cost of a unit of production is a constant value;
• the quality of the work performed is improved, since the employee is responsible for this;
• the material responsibility of the employee stimulates the saving of consumables;
• a more careful attitude of the employee to tools and equipment, since the amount of work depends on their serviceability.

The disadvantages include:

• possible violation of the stages of the technological process;
• the possibility of violating safety standards;
• the need for the employer to consistently provide employees with the volume of work.

Conclusion

It is impossible to say unequivocally which form of remuneration is preferable. Through trials, it is possible to determine the most favorable wages for the employee and for the employer. The same system of remuneration works differently in different teams.

Source: https://zapusti.biz/baza/sdelnaya-oplata-truda

Brief description of the piecework wage system - types, application, payroll formulas with examples

> labor law> Payroll > Payroll systems > a brief description of piecework wage system - types, application, payroll formulas with examples

Remuneration is a monetary reward, which is part of the cost of the product manufactured by the employee. The order for the manufacture of products is given by the employer.

There are several forms of remuneration for work, one of them is the piecework system, which, in turn, includes several varieties, each of which is characterized by its own characteristics of wage calculation. The article presents the necessary formulas and examples.

Piecework system of payment is called a form of monetary reward, the amount of which depends on the number of manufactured units of the product or the amount of work(services) performed by an employee, as well as on working conditions. This system refers to the tariff.

piece work system appropriate to apply when calculating staff salaries, provided:

• obvious opportunity to increase the amount of the product produced by the worker in the available specifications production;
• the presence of a quantitative indicator of productivity or work done;
• rational use of energy, materials and other resources.

How is it different from time-based form?

The piecework form of payment states the direct relationship between the monetary reward and the result of the work itself. With the slightest decrease in the intensity of the work process, the amount of earnings decreases. Under such conditions, the employer does not need to control the spent working time.

For example, to evaluate the quality of an accountant's financial report pretty hard. Or the friendly attitude of the administrator to the guests at the hotel.

In such cases, employees are paid by the hour. This gives the employee a guarantee that his ability to perform the work professionally and personal qualities, initially taken into account in the employment contract, will be paid for the hours worked.

It is advisable to use piecework payment in situations where the purpose of the workflow is quantitative indicators of the work done. Time-based - when it is necessary to pay for organizational, creative or research work.

What are the types and varieties?

To the piece-rate form of wages includes 5 types:

With direct piecework system, the value of the worker's earnings is proportional to the work done.

With piecework premium system, the employee is paid a monetary remuneration, established by the prices for the manufactured product, and is supplemented by a bonus for quantitative and qualitative indicators.

In the provision on bonuses, as a rule, 2-3 reasons for bonuses are indicated.

One of them is the main one, which characterizes the quantitative indicators of production, the rest are additional, taking into account the quality of the manufactured product.

With a piece-progressive The system calculates the employee's wages within the limits of fulfilling the norms at direct piece rates. And when the initial norms are exceeded, prices increase. Consequently, there is a differentiation of piece rates, which directly depends on the level of exceeding the norms.

When using this system, the growth in the income of employees significantly outstrips the growth in the efficiency of the labor process, therefore, it is used extremely rarely, most often in certain areas of the enterprise, where, for some reason, the work plan has not been completed.

With indirect piecework The system pays wages to auxiliary workers, whose duties include not the production of products, but assistance in its manufacture. Such workers include equipment repairers and adjusters, crane operators and other transport workers. The salary of support staff depends on the quantitative indicators of the pieceworkers.

chord the system involves evaluating a number of different work done with an indication of the deadline for completion.

How to calculate wages of employees - formulas

Wages with direct piecework The wage system is calculated as follows:

• ZP - wages;
• Cpr. - quantity of the manufactured product;
• Sd.rast. - piece rate per unit of product.

Source: https://azbukaprav.com/trudovoe-pravo/zarplata/sistemy-oplata-truda/sdelnaya.html

Piecework wages - what is it, types, calculation formula, does not depend on, coded items

Many organizations in settlements with employees use piecework payment option. What are the payment rules for such calculations? Labor Code RF?

What does the concept of piecework wage mean? When an enterprise has adopted piecework wages, then when calculating wages, certain rules must be followed.

Features are determined by the presence of several options for such payment, different working conditions and different tariff rates. What does piece rate mean?

Basic information

One of the most important aspects in any business is the approval of the system by which labor will be paid.

In the Labor Code of the Russian Federation, the system of labor remuneration means a combination of rules for calculating wages (Article 135).

The system for remuneration of labor activity includes not only a method that determines the relationship between measures of labor remuneration.

It also includes fixed salaries and applicable rates and tariffs. The system also includes conditions, the procedure for payments, the amount of allowances.

Any employer establishes a system for remuneration, guided by the legislation of the labor sphere and other applicable legal regulations, in which there are provisions of labor law.

The accepted payment system is displayed in the collective agreement, individual contract or local act. Among the main systems of labor remuneration are time and piecework.

What it is

The form in conjunction with the wage system is a necessary element in the organization of remuneration for labor activity.

Salary is a remuneration, mainly monetary, which the subject acquires for the work performed in accordance with the contract concluded with the employer.

The amount of wages depends on many factors - working conditions, the number of works and volume, the qualifications of the employee.

Wages should be understood as the scheme of settlements with employees.

There is a judgment that wages and wages are different terms, wages are an element of wages. But more often these terms are used as synonyms.

One of the fundamental requests for payment systems in the organization is such an aspect as ensuring the same pay for the same work.

In turn, this will require that the indicators used in accounting for labor results provide an opportunity to assess the quantity and quality of work of employees, and also help to establish standards for the quantity and quality of labor that meet the approved indicators.

One of the ways of the most reliable accounting of labor is the piecework system of payment.

With piecework calculations, earnings are directly dependent on the quantity of products produced, taking into account the complexity, quality and working conditions.

Prices under the piece-rate system are established on the basis of established production standards, tariff rates and categories of work.

The use of piecework wages is advisable when it is possible to take into account the quantitative values ​​of labor results and correct them by approving the norms of time and output, standardized production tasks.

Piecework wages do not depend on the specific time spent by the employee at the workplace, what matters is the amount of work performed.

The organization of piecework payment at the enterprise determines the observance of predetermined conditions:

What are the types

Among the forms of piecework wages, the following types of payment are distinguished:

Direct piecework	With this form, wages increase in direct proportion to the amount of work performed, taking into account specific piece rates determined taking into account the qualification category
Piecework premium	This type provides for exceeding the established production standards and the presence of certain indicators of effective production activities(lack of marriage, etc.) bonuses
piece-progressive	In this case, products manufactured within the established norm are paid at established rates. Everything that is worked out in excess of the norm will be paid at prices higher in accordance with the established scale, but not more than double the piece rate.
Indirect piecework	It is used in order to increase the labor productivity of workers servicing workplaces and used equipment. Payment is made at indirect piece rates, taking into account the volume of production produced by the main service workers.
chord	With this system, a set of different works is evaluated with an indication of the maximum period for their execution. In this case, the total earnings are calculated on the basis of a calculation that includes a list of all work to be performed, their volume, prices for each type of work, and the total cost of all work. In case of early execution, a premium may be awarded. This type of payment is most often used when performing tasks of particular importance, eliminating accidents, urgently setting up equipment, etc.

Legal regulation

The procedure for making payments is established in Article 129 of the Labor Code of the Russian Federation. The rules for calculating tariff rates are determined by Article 143 of the Labor Code.

Article 130 of the Labor Code provides for guarantees of timely and full payments. In addition, other provisions of labor law apply.

Article 160 of the Labor Code says that the employer is obliged to determine not only piece rates, but also production rates.

According to part 2 of article 22 of the Labor Code, the employee must be provided with the work specified in the employment contract, that is, the amount of work must be no less than that established by the production standards.

In case of non-fulfillment of labor standards, the payment procedure is determined by Article 155 of the Labor Code, depending on the reasons for non-fulfillment.

According to Article 57 of the Labor Code, the terms of remuneration are stipulated in the employment contract.

And according to Article 135 of the Labor Code, the employee's salary is determined by the contract, taking into account the wage system adopted by the employer.

Features of the calculation of piecework wages

Value piecework depends on production and standardized time. The calculation takes into account the amount of work performed during the month, time, product quality, complexity of work, working conditions, number of employees.

: Filin Sergey. Beware of piecework wages!

Labor productivity is influenced by the organizational, general technical and economic degree of preparedness.

That is, an enterprise wishing to fulfill a piecework plan must ensure the organization of the work process.

Piecework differs from other payment options in the use of a specific indicator - the piecework rate.

To calculate it, the same standards are used as for other types of labor remuneration. eniya.

Piecework differs from time-based payment in that time-based payment takes into account the spent working time, and the payment itself is calculated based on the time-based tariff rate or the approved stable salary.

Piecework wages are calculated on the basis of prices determined for the creation of one unit of manufactured goods or services.

However, temporary norms are also taken into account when piecework payment is made. The use of piecework calculations is impossible in areas where there is no possibility of using a quantitative indicator.

For example, you cannot pay piecework for teachers or office workers.

But in an enterprise that produces standardized mass products, piecework is used for many workers.

That is, a piecework form of wages is received by an employee whose work can be evaluated in quantitative terms.

How is it calculated

In the case of piecework calculations, payment is made at rates according to the volume of products produced. The basis of piece-rate calculations is the piece-rate in relation to one manufactured unit.

This value is calculated by the following formula:

With the established temporary rate, the rate of piecework payment is found by the formula:

To calculate piecework wages, it is necessary to multiply the volume of output produced and the piecework rate, that is, a formula of the following type is obtained:

Calculation example

As an example of how direct piecework is calculated, we can cite the following situation. The piece rate for an employee is defined as thirty rubles per unit of output.

In a month, an employee produced two hundred units. Thus, his piecework salary for the month will be:
But the calculation of wages can be carried out not only by calculating direct piecework.

Often, they try to encourage and in every way encourage employees to overfulfill the plan. And for this, other types of piecework wages are used.

Piecework premium

When paying for a piece-bonus type, overfulfillment of the plan is paid at higher rates. Moreover, both the quality of the manufactured products and the absence of marriage are taken into account.

This allows employees to be motivated to improve their performance. The calculation of wages is carried out by adding piecework and bonus wages.

To determine the premium, the amount of overfulfillment is determined and the standard formula for calculating piecework wages is used for the identified value, but with an increased piecework rate.

The following formula can also be used:

The amount of the bonus and the conditions for the promotion are prescribed in the regulation on bonuses. The premium may increase or decrease depending on compliance with the conditions and identified omissions in the work.

The premium can also be set in a fixed amount for a certain amount of overfulfillment.

piece-progressive

With piecework-progressive payment, wages are calculated in the following way:

For example, for a hundred products per month, one hundred rubles per unit is paid. If more than one hundred units of products are produced per month, then the excess is considered one hundred and ten rubles apiece.

The sum of the amounts received becomes the amount of the salary to be issued.

Piece-rate progressive payment is appropriate when you need to quickly increase the amount of work, products or services, but variable or fixed costs are directly related to labor productivity.

The complexity of such a wage system is that overfulfillment of labor standards can lead to the loss of a reasonable connection between wage growth and labor productivity growth.

Items to be coded

The piecework system of payment involves taking into account a large number of different indicators. With incorrect accounting, there is a high probability of confusion and, as a result, incorrect payment.

To avoid errors, a scheme of coded items is used. The bottom line is that time records are kept for all employees.

Each employee is assigned an individual personnel number according to the accepted coding system. This is displayed in any documentation related to payroll.

To account for the time actually worked out by employees, a time sheet is kept in the T-13 form or an accounting time sheet and payroll form T-12.

The report card records all attendances and absences of employees. The time sheet drawn up by the timekeeper in one copy is transferred to the accounting department for the calculation of time wages.

In addition, with piecework payment, production is additionally recorded. It is convenient to carry out calculations for piecework wages using special programs.

For example, the Excel program allows you to create various tables to record the amount of manufactured products. As an example, an Excel spreadsheet can be downloaded here.

In this option, the binding of an employee to a specific day is carried out through color. But the final calculation is more convenient to carry out using special software.

For example, to calculate piecework wages, you can use the program “Salary + Time Sheet + Personnel 2018” or the program “Contour. Salary".

In general, the advantages of piecework pay can be attributed to the fact that it increases the employee's personal interest in increasing labor productivity.

Consequently, piecework payment is an effective mechanism for raising production profitability.

The disadvantages include the difficulty of taking into account some of the factors affecting the output in certain situations. For example, in case of downtime of failed equipment.

But all negative aspects must be taken into account in advance and ways to resolve disputes should be determined.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

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