How to calculate wages for a lawn designer. What is piecework wages

There are several types of piecework wages:

• straight;
• piecework premium;
• piecework-progressive;
• indirect piecework;
• chord.

Direct piecework wage system

With a direct piecework system, wages are calculated as follows:

The piece rate is determined by the formula:

The output rate is the amount of products (works, services) that an employee must produce per unit of working time (for example, 10 products per hour). Production standards are determined by the administration of the company. The size of the hourly (daily) rate is established in the Regulations on wages and staffing.

EXAMPLE

The hourly rate of Ivanov, an employee of Passive LLC, is 160 rubles per hour.

The production rate is 2 parts per 1 hour.

In April, Ivanov produced 95 parts.

The piece rate for one item is:

160 rub. : 2 pcs. = 80 rubles / pc.

Ivanov's salary for April will be:

80 rubles / piece × 95 pcs. = 7600 rubles.

Piecework-bonus system of remuneration

In the piece-bonus system, the employee receives bonuses in addition to wages.
They can be set both in fixed amounts and as a percentage of piecework. Wages are calculated in the same way as in the direct piecework system. Then a premium is added to it and they are paid together.

EXAMPLE

Turner of the 3rd category of Aktiv JSC Petrov was given a piece-bonus wage. The piece rate for a turner of the 3rd category is 1000 rubles. for one ready product. According to the Regulations on bonuses of Aktiv JSC, in the absence of marriage, employees of the main production are paid a monthly bonus in the amount of 1000 rubles.

In April, Petrov produced 100 items. His basic monthly salary will be:

100 rubles / piece × 100 pcs. = 10,000 rubles.

The total amount of wages accrued to Petrov is equal to:

10 000 rub. + 1000 rub. = 11,000 rubles.

Piecework progressive wage system

Under this system, piece rates depend on the quantity of products produced for a given period of time (for example, a month). As output increases, so does the piece rate.

EXAMPLE

Aktiv JSC has the following piece rates:

In April, an employee of Aktiv JSC Somov manufactured 120 products.

His salary will be:

(110 pieces × 100 rubles/piece) + (10 pieces × 110 rubles/piece) = 12,100 rubles.

Indirect piecework wage system

The indirect piecework system is used, as a rule, to pay employees of service and auxiliary industries. In this case, their earnings depend
from the wages of workers in the main production, receiving piecework.

The salaries of service workers are set as a percentage of the wages of workers in the production they serve. This allows, for example, to interest adjusters and repairers of equipment in its reliable operation, since as a result more products will be produced on this equipment.

EXAMPLE

Employee auxiliary production JSC "Active" Petrov established indirect piecework wages. Petrov receives 3% of the earnings of workers in the main production.

In November, the workers of the main production received a salary in the amount of 258,000 rubles.

Therefore, for November Petrov will receive:

RUB 258,000 × 3% = 7740 rubles.

Lump-sum pay

The chord system is used to pay the brigade. A team consisting of several people is given a task that must be completed within a certain period of time. For this, the team is paid a reward. Its amount is divided among the workers of the brigade, depending on how much time each of them worked.

Prices for the task are determined by the management of the company in agreement with the team.

EXAMPLE

A team of two locksmiths and one adjuster repaired the lift in 3 days (24 hours of working time).

The total cost of work is 12,000 rubles. Locksmiths worked for 18 hours, and the adjuster - 6 hours.

The amount due to locksmiths will be:

12 000 rub. : 24 hours × 18 hours = 9000 rubles

The salary of one locksmith is equal to:

9000 rub. : 2 people = 4500 rubles.

The amount due to the installer will be:

12 000 rub. : 24 hours × 6 hours = 3000 rubles

Depending on the specifics of the activities of a particular company, it may apply other systems of remuneration.

In many companies, employees are paid piecework wages. But what is it, when is it established and what are the rules for its payment Labor Code Russia?

If the company has established a piecework form of remuneration, when calculating earnings, special rules will need to be followed.

After all, there are several types of such payment, various conditions work, rates. We will understand in what provisions of legislative documents the issue of piecework wages is considered.

General information

What is the essence of wages and who should choose how employees will be paid is the first thing you should understand. Consider the current provisions of legislative documents.

What it is

Salary - remuneration (usually in cash) that a person receives for work performed in accordance with what was concluded with the employer.

Its size depends on the conditions, quantity, volume of work, qualifications of the person. Wages should be understood as those relationships that are associated with the definitions of the scheme of calculations of the company's management with employees.

Many researchers are of the opinion that wages and wages are different concepts. Salary is an element of payment. But no less often such words are considered synonyms.

Who determines the type of wages?

The remuneration of labor is characterized by a systemic nature, so that the employee of the company has an idea for what and when he will receive the money.

In accordance with the law Russian Federation a minimum wage may be set.

In the regulatory documents of Russia there is no indication of the conditions under which they should be charged.

Each firm has the right to independently establish the requirements that wage systems must comply with.

There are such types of payment systems:

• piecework;
• time-based;
• chords, etc.

If the employer retains the right to independently choose labor systems, which one to prefer? In the event that a company is engaged in the production of something, it is better to stop at a piecework form in which the employee will receive earnings, which will depend on his productivity.

It is also suitable for a diversified company, when piecework accounting is quite difficult. Often management combines different methods.

Normative base

How to understand piecework wages

You don't know what a piecework wage is? Let's try to figure it out. Under the piecework salary understand the form of remuneration of employees, in which the amount of earnings is determined taking into account the quantity of manufactured goods or the amount of work performed.

Piecework wages are introduced to increase the productivity of staff. Often it is chosen by enterprises that are engaged in the production of material values.

With this form of payment, it is in the interest of workers to do as much as possible. But not desirable piecework wages in the event that the manufacture of goods requires concentration and accuracy, as the number of defects will increase.

Let's list the situations, who and when receives the piecework form of the RFP:

• if there is a need to increase production volumes;
• if plans are drawn up - quantitative indicators, which affect the productivity of work;
• if a volume growth strategy is used without compromising the quality of work;
• where possible, keep accurate records of work performed and services provided;
• if there is no downtime due to lack of material.

Disadvantages of piece rate payment:

1. The quality of the product may decrease, as the employee strives to do more, not better.
2. Equipment may not be serviced in good faith, as employees of firms do not want to waste time on this.
3. Safety precautions are violated (due to haste).
4. There are violations in production technologies.
5. Material and raw materials are overused. The employee is not interested in saving the resource, as this will not affect his earnings.

You can find a sample on the internet. employment contract with piecework wages.

Division into types

Consider what types of piecework wages exist:

What determines the size?

The amount of piecework wages will depend on the standardized time and output. Taken into account:

• volume of work;
• time worked per month;
• quality of the manufactured goods (presence/absence of defects);
• the complexity of the work;
• the number of employees (the more a person works, the smaller the share is due to each);
• conditions under which employees work.

Labor productivity is affected by general technical, organizational, economic training. So, if the company wants to see the implementation of the piecework plan, it is worth organizing a workflow.

How to correctly calculate the amount (formula)?

To calculate the rate, the hourly rate of an employee according to his category is divided by the hourly production rates or multiplied by the approved time in days or hours.

Work records should be kept by foremen or other workers. Documentation for calculating the amount of the amount - acts of acceptance of work, orders, etc., which are created by the enterprise itself.

With direct piecework wages, the following formula is used to calculate the employee's earnings:

With a piece-bonus:

With piece-progressive:

With a chord:

With indirect piecework:

Calculation example

Here are examples of calculating piecework wages in some situations.

direct piecework salary

A piecework rate for an employee is set at 32 rubles per unit of goods produced. For a month, the person produced 280 units.

The payment will be:
Piecework premium

The employee fulfilled the plan - produced 300 units of goods. In addition, he reduced material consumption by 20 thousand rubles. The piece rate is 27.5 rubles. the premium must be paid at a rate of 20%. Let's calculate.

Salary for completed work:

Total salary:
Indirect piecework

The rate of the employee that serves the machine shop is 8.5 thousand. The output standard is 1 thousand goods. 1.3 thousand goods were manufactured at the site. The pay will be like this.

Indirect pricing:
Earnings for the volume of goods that are produced on the site:
piece-progressive

The production rate is 300 units of production. The worker made 345. The rate of the piece rate is 27.5.

The local acts of the enterprise provide for an increase in piece rates when the production rate is exceeded:

Let's calculate the salary for production volumes:
Interest for overfulfillment:
The output is 115%, which means that the amount increases by 25%.

The salary will be:

Emerging nuances

There are a number of questions that haunt the novice specialists of the company. We will answer those that are most often asked on Internet resources.

The procedure for its calculation

Consider how wages will be calculated, for example, in a beauty salon:

Let's consider the last situation. The master gets to work. At first, he has no clients, as he has not had time to prove himself.

So that such an employee does not lose the desire to work in the salon, the employer helps him - in the first month he pays a salary equal to the minimum wage, and additional interest from each client.

For the second month, you can pay half the minimum wage (as the number of customers will increase) and interest. In the third month, pay 3 parts of the minimum wage with interest.

Later, the employee will form a client base and will be able to earn a sufficient amount, and he will no longer need to pay extra.

An additional payment may be support to an employee during a downturn, when the number of clients is temporarily reduced. Such periods most often occur in the winter months and in May.

To do this, it is worth setting a certain minimum to which you will pay extra wages if the master himself does not earn it (and it will not be his fault).

Where are the expenses?

It says that the cost of labor should include the amount.

What is accrued at the tariff rate, official salary, piece rate or as a percentage of revenue in accordance with the approved payment system.

In order to recognize the cost of paying for work under a piecework system when calculating income taxes, it is worth issuing primary documentation on production. It is necessary for the calculation of wages for this type of payment.

The rationale is contained in, which says that it is worth recognizing those expenses that are supported by documents.

Documents must be accepted for accounting if they are prepared in accordance with established rules.

An economic justification of expenses is possible with:

• the availability of primary documentation, which will confirm the accounting for the development of a particular employee;
• taking into account the characteristics of the company, production technologies etc.

Is it possible to calculate in Excel

What calculation rules to follow? Wages can be calculated in Excel, and there are quite a few schemes developed.

Let's consider one of the ways to calculate payment according to the piecework form with funds. Its features:

1. Every month it is worth counting the amount for which the goods were manufactured.
2. Such funds should be correlated with the plans, and may vary.
3. For all employees separately, the calculation of his share, which he is entitled to in the fund, is made.
4. Fund resources will be multiplied by such shares. This determines the amount that will be issued to the person.

Setting up the calculation of other systems is not difficult - you only need to set the formula. When calculating the fund, more than one parameter is taken into account. The source of hours worked can be a table of records of such hours.

The estimate of the share of the worker is calculated on the basis of the coefficient of labor participation, which is established by the foreman and foreman according to established rules, which can be embedded in Excel.

The hours worked and KTU are reflected. To do this, it is allowed to create another table, which is not very convenient. It is better to dwell on this option - the management sets the hours worked and here the KTU.

Then you will need to add columns to the "Brigades" page, and because of this, the structure of the table is violated, where there are already different links.

You can add 2 pages - one for the masters, the other to reflect the KTU, which are copied from the first. The brigade page can be renamed to "Hours", an entry sheet and a KTU are required.
Next, links are configured in the "Input" cells from the "Clock" cells. Enter the “=” sign in cell A5, go to “Enter”, click on the same cell and press Enter.

Then A1 is stretched from the “Clock” sheet to cells A5: AJ28. Do the same for the other cells. The fill is removed so as not to confuse the user.

The “KTU” page is designed in the same way - copy the items into the “Clock” and paste them into the “KTU”. The link by the number of hours should be removed.

You will get a table like this:

From the "KTU" sheet, remove the restriction on entering values ​​\u200b\u200bup to 12. The cells for the "KTU" indicators are highlighted, the column is pressed to check the information on the "Data" tab. "Any" is selected.

After setting up all the pages, a sheet is added to determine the salary. The first few columns are links to the Input sheet. Next, salary is calculated.

To do this, you should know what size it should be at normal conditions. The column will look like this:
Monthly hours worked:
In order not to use the production calendar every month, enter the standard working hours for the year (in the "Lists").

The following columns should also be formed:
After all the steps are completed, you should get the following result:

Piecework wages have many advantages and disadvantages. Whether such a system will be convenient for you depends on many factors.

Weigh the pros and cons, and only after that decide whether to get a job where such a wage system is provided - if you are individual whether to establish this type of payment for your employees - if you are running a business.

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 piecework payment 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

At all, 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 a staffing schedule, settlement position on wages, an order for hiring, as well as an 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 to 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;

Advantages and disadvantages

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 time payment labor.

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;

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. This includes rationing, 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 - normative document, which lists the types of work, professions and required 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

IN modern conditions enterprises draw up legal acts that regulate the social and labor relations of employees and employers. Treaty labor agreement is at the level of the Russian Federation between 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 Hb, 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 prices.

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 it is more effective 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.

Simple time-based form when labor is paid by actual hours worked based on the wage 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 a 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 teams, 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. The locksmith performed in a month various works. 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.

Output

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 the parameters on the basis of which time and piece wages are calculated must be reviewed regularly.

Depending on the circumstances economic activity, expressed by the goal pursued by the head of the business entity, the wages of employees can be calculated on piecework or time system. If the result of the activities of employees can be expressed in quantitative terms, then it is convenient to use piecework wages. When using it in calculating the remuneration of employees, its size is affected only by the volume of products produced or services rendered. A prerequisite is the ability to track the quality of products that are the result of work, as well as expressing it in quantitative terms.

Salary based on the piecework system

Paybook

All employees whose work is paid according to the piecework system are issued paybooks.

They must be completed by the accountant and the head of the unit. The document should contain information about working conditions and the method used to calculate its payment. The book is kept by the employee and is subject to submission to the accounting department of the business entity for making appropriate entries. Upon completion of work along the line, the head of the unit must close it by issuing a special act and making an appropriate entry in the paybook on the results of labor that affect the amount of remuneration.

Types of piecework wages

How to calculate piecework wages

When calculating the amount of piecework wages, the rates established at the enterprise for the production of a certain number of products or services rendered in a specific volume are taken into account. The accrual of remuneration is carried out in accordance with the information reflected in the work order and the act of acceptance of finished work. These documents are the basis for making an entry in the employee's pay book in order to determine the amount of his earnings. Under constant production conditions, piece rates do not change. They can be changed when changing production parameters, including changing the type finished products. Piecework wages stimulate the growth of the productivity of a business entity, since only the result of the activity is subject to payment. This does not take into account the time spent.

Forms tariff system wages

Determining the piece rate

• price criterion, which is established for a specific type of work and applied to an hourly time period, the tariff rate;
• norms of production, calculated per unit of time.

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In some cases, the calculation takes into account the duration of the shift. If the time norm is set, then the piece rate can be determined by the product of the parameters:

• temporary standards for the manufacture of specific products;
• hourly rate.

The piecework system, depending on the method of calculating remuneration, can be expressed in several forms of remuneration, each of which is calculated using a separate methodology.

How to calculate direct piecework wages

Direct piecework pay

The direct piece-rate system of remuneration is applicable for the direct payment of the work of employees for the production of products in a specific quantity. It is the base value, which is taken as a standard in situations where the calculation of employee remuneration is carried out using other methods. The parameters used in the calculation should be regulated by the internal documentation for the enterprise. The value is determined by the product:

• piecework earnings;
• the established rate.

Calculation of prices when using the piece-bonus system

The piece-bonus system implies the presence of a bonus in wages, which is additionally accrued to the employee in special production cases conditioned by the overfulfillment of production standards, the achievement of specific results regarding the quality of the final product, rational use raw materials and materials, as well as the absence of defective products.

The applied type is effective in situations where the achievement of standard product quality requires careful implementation of all operations of the technological regulations. When calculating the amount of remuneration, indicators of the qualitative and quantitative results of the employee's activities are taken into account. To determine it, it is necessary to sum up the monetary value calculated at direct piece rates and the premium established by the internal administrative documentation for the enterprise. The amount of the bonus can be changed depending on the presence of omissions in the work.

Determination of remuneration under the indirect piecework system

Indirect piecework wages

Indirect piecework wages are relevant for employees performing auxiliary work. Their wages are directly dependent on the performance of the main employees. The rate for calculating the amount of salary is applied based on the indicators of the tariff rate of the main employees served by the support staff. The applied methodology motivates the personal interest of employees serving production processes in the results of their activities.

Wages calculated according to the chord system

Lump-sum earnings involves the payment of remuneration for the performance of a specific technological operation or in full for a comprehensively performed work. Payment for labor under such a system is possible not only for full-time employees, but also for employees involved in production on the basis of prisoners civil law contracts. Lump-sum payment stimulates the performance of work with the involvement of a smaller number of employees in the shortest possible time.