Share the formula. The main varieties of piecework wages and the procedure for accrual

The relationship between the employee and the employer is a complex process of interaction, which is based primarily on the main principle: both parties receive material benefits from each other.

In order to implement such a task, various ways of organizing a wage system in companies are being developed. They can be divided into two large groups:

• piece of payment;
• time-based payment form.

As part of this article, the first form will be considered in more detail.

Complete wage - a more complex phenomenon than timeless payment, as it may include various combinations and options.

Complete wage in modern enterprises is one of the popular wage forms. It provides for labor fees, which depends on the quantitative and qualitative indicators of the employee for the past period. In other words, payments are carried out exclusively for the work performed. A premium amount for various additional indicators may be added to the piecework.

The concept of wages

The organization of remuneration is governed by all-Russian labor legislation at the following levels:

• minimum guarantees that employer must provide employment;
• tariff agreements of trade unions (or other workers 'organizations) representing Internet workers with employers' unions (at the level of guarantees provided by the results of work);
• collective contracts of employers and trade unions (at the level of guarantees that a particular employer can afford);
• according to tax legislation.

Regulation currently included:

• legislative establishment and change of minimum wage;
• tax regulation of monetary income that are sent to pay for labor by organizations, as well as incomes of individuals;
• installation of guarantees from the state.

Russian labor legislation determines the following forms of wages:

• tariffs that determine the performance of the specified volume and a given complexity for a limited period of time;
• at a fixed rate, which is paid to the employee for the month in accordance with the official duties established for him and a certain complexity.

The first form is a piecework, and the second is timeless (or payment by salary).

Both of these forms are a mandatory component of the salary - payments directly for the work performed. Another component is added here, which takes into account special special working conditions. The third element is part of the salary in the form of a stimulating element. Therefore, an employer who uses the stimulation system in the enterprise (bonuses), it is necessary:

• make decisions that he needs to pay, in addition to salary, also awards;
• determine the rules for accrualing premiums.

Payment of labor at a piece of premium form represents the amount of the following accruals:

• payment of the work itself on the existing tariffs;
• surcharges and surcharges for special working conditions;
• premium payments, which are due to the employee in the event of creating certain conditions.

The concept of piecework

Under the piece of labor, it is necessary to understand this type of payment (a way of determining wages), in which the monetary remuneration is paid for each unit of product or volume of work, taking into account the specifics, quality and complexity of production. Here they take into account the complicated working conditions, increased danger in production, harm, etc.

Main species

The following types of payments are used in modern enterprises:

• a simple piece-premium form in which constant bonuses occurs through the payment of additional money remuneration for overfulfing the established labor standards and the lack of marriage in performed work and products;
• piecework-progressive, which provides for the establishment of special increased rates for the work performed in excess of certain norms established for it;
• an accuming premium, which is used to estimate the cost of a complex of work performed in certain shortages (based on the calculation of the cost of these works);
• indirect-piece used when working with subsidiary divisions of the company.

Main features

The system of stimulating the company should be directed to the following:

• management of employee motivation;
• stimulating staff to the best results to achieve business plan objectives in accordance with the company's strategy;
• improving the personal and team efficiency of employees;
• establishing the immediate dependence of wages and other benefits of employees to reach the achievement of specific results in accordance with approved work plans;
• attraction and retention of workers needed;
• positioning the company as a "best employer".

Characteristic features developed in the company with such a wage system are:

• application only to those employees who receive salary at the rate;
• the dependence of the salary from the results of the employee's work;
• the lack of need to constantly charge the awards only in the case of certain indicators;
• the need for the mandatory use of the district coefficient, which in each region has its own value.

The stimulation system must be comprehensive. It is built in accordance with the factors of the motivation of employees, their needs and expectations. The use of motivation tools allows the company to reduce personnel turnover and lift labor productivity.

The establishment of certain bonuses includes the following types of information:

• characteristic of species and features of the procedure of applied material incentives;
• characteristics of premium accrual conditions;
• establishing special numeric values \u200b\u200bfor calculating premiums;
• determination of cash surgasses;
• detection of conditions of deprivation of premiums.

Positive parties piecework

The pros of this system for the employer can be attributed:

• the popularity and development of this system, as it allows an employee to be interested in the final indicators of its labor and the increase in the efficiency of the entire company as a whole;
• the readiness of the staff work productively, and not just to receive money;
• reducing the permanent costs of the company due to the intensification of labor.

The pros of this system for the employee can be attributed to:

• income directly depends on the quality of the worker's work;
• you can take newcomers to any work.

Negative sides of the system

Like any economic phenomenon, this system has its own minuses.

Negative sides for the employer:

• the complexity of administration under which should be understood to the need for the state of controllers and accountants (this gives an additional burden on the wage foundation);
• possible reduction in the quality of work, as the employee may be aimed at the quality of the work performed, but on its number (the need for clear marriage control);
• the level of injuries is higher than under normal conditions (employee in pursuit of work volumes loses attentiveness and concentration);
• the complexity of the laboring process.

Negative sides for employees:

• The "ratchet" effect assumes that the growth of the work performed is entails the growth of standards. With constant growth of standards, the possibilities of the employee are at the limit, it ceases to cope and, as a rule, loses interest in productive work.
• Reducing income when caring on vacation or hospital.

Formula of calculation

Consider the question of how to calculate piecework. The procedure for calculating determines the accounting of the number of goods produced by the employee. Each unit has its cost. Therefore, the calculation of the piecework wage is formed from the amount of the product ready at the exit.

To calculate, we use two quantities:

• production rate per day (nor);
• officer rate per day.

Zp \u003d no * d,

where zp is the employee's salary, thousand rubles.

With the chord wage system within a piecework form, the formula is used:

Zp \u003d in * sch,

where in the time that the employee needs to fulfill the necessary operations in relation to the unit of goods is expressed in hours; SC - cash value of one hour, rub.

Major rates

Consider the question of how to correctly calculate piecework and rates for it. A piece of charge can be calculated by the normalizer on the basis of the analysis of the work of the employee or the team as a whole for several months.

Instructions for calculating a piece of charges Next:

• To analyze work for three, six and twelve months. For this, all produced products for the analysis period develops and is divided into the number of working days in the estimated period. Thus, it turns out the average product produced in one day. The resulting value should also be divided into number of working hours, we obtain the amount of products issued per hour.
• We carry out a racination for manufactured products. To do this, we determine the average daily salary of the employee. For such a calculation we add all the earned amounts of the employee for 12 months, we divide them by 12 and by 29.4 (we receive the average salary in one day.
• We divide the average daily salary on the number of products issued by the employee in one day. We get the cost of one detail.
• To determine the average piece rates, we fold the amount of products produced for three, six, twelve months of all employees and divide on the number of days during which products were released.
• We produce the calculation of the average earnings for the analysis period.
• We divide the average daily salary on the number of products produced per day. Thus, we get an average piece price.

Calculation of vacation payments for pregnancy and childbirth (BIR)

Consider the features of such payments with piecework of labor. How to calculate the amount of bir?

The amount of vacation tax on the Bir:

C \u003d SD X by

where SD is the average daily earnings, rubles; By - duration of vacation, days.

Before you need to take into account not only the minimum salary and the minimum insurance experience. Restrictions exist for maximum income. Accordingly, the amount of benefits and payments for pregnancy and childbirth is calculated from this maximum amount, regardless of the size of the income.

Example of calculation

Suppose that in the organization of LLC Akkond has established a piece of labor. For November 2017, the employee manufactured 250 units of goods for the month. At the same time, a piece of charge for one unit of goods in the company is 30 rubles. Then the employee's salary will be:

250 units. * 30 rubles per unit \u003d 7 500 rubles.

An example of calculation with the progressive form of remuneration next. Take the same employee manufacturing 250 units. Products.

A piece of charge for him is:

• up to 100 units. - 30 rubles;
• from 100 to 300 units. - 40 rubles;
• over 300 units. - 50 rubles.

Payroll will look like this:

100 units. * 30 rubles / unit. + 150 units. * 40 rubles / unit. \u003d 3 000 + 6,000 \u003d 9 000 rubles.

Obviously, with this labor, the wage of the employee is higher. It is possible to calculate piecework and premium wages in the following form.

To all of the above conditions, add a premium in the amount of 20% for the implementation of the production standards, which is 250 units of goods.

Then the employee's salary will be:

250 units. * 30 rubles / unit. \u003d 7 500 rub.

The premium will be:

7 500 * 20% \u003d 1 500 rubles.

Common Earnings:

7 500 + 1 500 \u003d 9 000 rubles.

The calculation of a piecework wage was calculated on the example showed that the option of a piece-premium system is more profitable for the employee.

conclusions

The transition to the piecework of the work of employees will stimulate labor productivity, and the amount of products issued significantly increases. But the mechanisms on the basis of which payment is made should work simply and clearly.

More and more companies go to a piece of labor. This format seems fair to both employers and employees themselves. In theory, business productivity may well grow by 15-20%, despite the time that the costs of the personnel will remain almost at the same level. But this is possible only with a competent approach to the development and implementation of a new payment system.

Concept and features of a piecework wage

A piece of payment is a system at which the remuneration depends not on the number of hours carried out at the workplace, but on the specific results. With this format, the salary for each employee is calculated individually and depends on the development, quality of products or services, the number of marriage and other factors. Simply put, the personnel appears the material incentive to work faster and better.

The effectiveness of a piecework payment primarily depends on the specifics of production. The most significant increase in indicators is observed on conveyor industries, where each operator works by itself and performs simple monotonous tasks. The basic condition for implementing a similar system is the ability to quantify the results of the work. So, to calculate the number of defective parts can be without problems, but it will not work out the creation of a designer in numbers.

Fact: At the enterprises of the shoe and clothing industry, after the transition to a piece of payment, the average monthly earnings of employees rises by 14-16%, and at automotive plants - by 20-50%.

But, let's say, in the field of services it is more expedient to choose the traditional option of hourly payment. This is more fair, because in the same time, different specialists can perform completely different work difficulties. Complete payment is not suitable for managers, engineering and technicians, lawyers, consultants, teachers, etc.

Video: What are the forms and wage systems of personnel

Table: Comparison of hourly and piece remuneration

Criterion of employment	Piece-work payment	Hourly (time) payment
Principle of payment	Quantitative labor result	Worked working hours
Monitoring work time use	Minimum	It is necessary
Dependence between labor and payment	Straight	Indirect
The need to fulfill additional work except direct duties	Directly contradicts the form of remuneration	Not contradicts the form of remuneration
Need to apply additional efforts to control the quality of the results of work	Usually necessary	Usually there is no need
Estimated employee qualifications	Mostly low	Mostly high
Character of labor operations	Monotonous	Diverse

Benefits

Schedule payment itself is a rather powerful motivator. The employee understands that his salary depends on how high quality and quickly it works, and is ready to post 100% to get more.

But the most valuable is the feeling of control, which occurs from employees when paying for the result.

Complete payment increases labor productivity on flow production

disadvantages

At first glance, it seems that the piecework payment is "Panacea" from the laziness and disadvantaged workers, marriage, breaking the deadlines. But this system has its significant disadvantages that you need to remember:

1. The quality of products suffers. With such a problem, all enterprises that pay exclusively for the amount of manufactured products are encountered sooner or later.
2. Team work is not encouraged. For the partner, only his own result is, the progress and failures of colleagues are often absolutely indifferent to him. It does not share the mission and values \u200b\u200bof the company, does not know how to work in a team. If another company will offer such an employee more, he spreads with you without a shadow of regret.
3. Employees violate security rules. In pursuit of maximum development, employees are constantly hurrying, make mistakes when connecting and configuring production equipment. Because of this, cases of injuries are rapidly, too many raw materials are consumed, the costly technique comes out.
4. There is a "ratchet effect". When someone managed to perform a larger amount of work than expected, the manager can perceive it in his own way. His first assumption is the task too easy, so you need to pay less work. As a result, the professionalism of employees is growing, and the level of payment is steadily declining.

Many difficulties arise also in the calculation process. Thus, it will have to think in advance how the factors affecting the salary will be reflected in the salary that do not depend on the employee's will. Colds, bad weather, problems with suppliers of materials, equipment malfunctions - all this can greatly worsen performance indicators.

Another question that inevitably occurs during the transition to a piece of payment is how to evaluate product quality. After all, not all characteristics can be measured.

As a result, we conclude that in real life such a payment system will be viable only if the enterprise has an adequate KPI system, a system of fines and group motivation tools. Remuneration for the production should be combined with other methods of encouragement - just so you can save the balance and increase productivity, without sacrificing quality.

Types of piecework

In the "clean" form, only freelancers are used now - for example, content managers whose earnings may depend on the number of completed goods cards in the online store or posts published in the blog.

In real business, everything is much more difficult. Deciding to go to a piece of payment, you must establish the rules of development and tariffs for workers with different levels of qualifications. At the same time, your duty as an employer is to provide subordinate the opportunity to fulfill these norms. Speaking with simple words, it is you should take care that the company receives enough orders every month.

Complete wage was applied in the Soviet Union

Pure piecework is often used on mass production

Piecework-progressive

The introduction of piecework progressive payment allows you to create a real "explosion" of motivation and sharply increase production. Such a system is most effective in the short-term period - for example, if you need to urgently perform a large order.

The essence is simple. There is a certain plan to perform within a month. If an employee worked at a minimum, his work will be assessed at a standard tariff. However, each unit of products or the task, performed above the norm, is already paid for high rates. The size of the bonus usually depends on the degree of over-fulfillment of the plan and can reach 200%.

A piece of progressive system can also work in the opposite direction. For employees who failed to go out on scheduled indicators, low rates can be used (the only condition - the total income per month should not fall below the minimum wagon).

Example. The installer of subscriber lines of communication has established a piecework-progressive payment of labor, according to which the production rate per month is 15 complexes for connecting the computer to the subscriber's computer to the network of the company.

Schedule rates is 3500 rubles. For each complex of work within the normal range (15), for the production of over the norm, a piecework increases to 4000 rubles.

The employee has completed 17 complex works for a month. His salary consists of:

• wages within the norm of production: 3500 rubles. x 15 sets \u003d 52 500 rubles;
• wages Excessive production: 4000 x 2 sets. \u003d 8000 rubles.

In total, earnings for the month amounted to: 52 500 rubles. + 8000 rub. \u003d 60 500 rubles.

www.pro-personal.ru.

Partly premium

In terms of calculations, a piece-premium system is much easier than the "progressive" option. Employees also receive a cash remuneration for overfulfing the plan with the only difference that in this case the bonuses are not added to the salary, but are paid to larger amounts in the form of premiums (for example, before the New Year or after the successful completion of a large project).

The possibility of paying a premium is a good motivator for employees.

The main advantage of this payment format is flexibility. Unlike previous options, a piece-premium system can be "sharpened" under the strategic goals of the company. Navigate to work out optional - you can issue award for:

• high quality products;
• the lowest percentage of marriage;
• reduction of expenses;
• early completion of projects, etc.

Most often, such a way of remuneration is used by construction and repair companies. A piece of premium system allows you to motivate workers to quick and high-quality urgent orders.

Example. For calculations with the installer, the installer of interior doors Sokol LLC uses a piecework-premium wage system. A piece of charge for one door is equal to 60% of the cost of its installation according to the company's price list.

Prizes are paid monthly for the quality of work (in the absence of customer claims during the warranty period). For the month, the employee put four interior doors of standard sizes from a fascinated array of beech and oak, the total value of which is 76 375 rubles according to price list.

The salary for the month according to the piecework was: 76 375 rubles. x 60% \u003d 45 825 rub. The position of remuneration and bonuses of LLC Sokol is provided:

• prize for quality in the amount of 15% of the accrued piecework: 45 825 rubles. x 15% \u003d 6873,75 rubles;
• prize for the lack of spoiled materials when installing doors in the amount of 7% of the accrued piecework earnings: 45,825 rubles. x 7% \u003d 3207,75 rub.

Cumulative monthly earnings amounted to: 45,825 rubles. + 6873.75 rub. + 3207.75 rub. \u003d 55 906.50 rub.

E. V. Vasilyeva, Tax Consultant ZAO "Link"

www.pro-personal.ru.

Indirectly piece

Let us turn to more highly specialized payment forms. The indirectly piece system is used in those organizations where there is a clear separation of personnel on the main and optional (servicing). In particular, such a format is optimally suitable for wages of masters, which are followed by the state of industrial equipment and ensure its uninterrupted functioning.

Indirect-piece payment can be used, for example, for mechanics that serve a fleet of the enterprise

There are two schemes for calculating the salary of such employees:

1. If several objects are served, the accuracy of the tariff, which will relate to each, is calculated by the division of the TC on the number of objects. Then the indirect price is determined - the share of the tariff rate is divided into the rate of development or time rate on the main object. Earnings on the object is obtained from the multiplication of an indirect price for real results. The entire salary for the estimated period consists of the amount of payments for all objects.
2. The salary of the additional worker is calculated by the average percentage of the planned volume. The resulting amount of products over the estimated period is made on all objects, and then it is divided into the amount of planned indicators. Then a person's earnings are calculated, depending on the spent hours. The resulting value is adjusted to the calculated average percentage of the plan.

Example. The adjustable of technological and auxiliary equipment for the manufacture of products from plastics serves two technological lines that produce blowing PET containers and thermoforming.

Daytime tariff rate of the adjuster - 2500 rubles. The daily production rate of the PET-blow line is 50 units of products, and on the line of vacuum thermoforming PVC - 80 units. For the month of PET-blowing, 1100 units of products were produced, on the line thermoforming - 1760 units.

The indirect piece of PET-blow line is 2500: (50 units. X 2) \u003d 25 rubles. An indirect piece of charge on the line of vacuum thermoforming PVC is: 2500: (80 units x 2) \u003d 15,63 rubles.

The total monthly earnings of the adjustor is equal to (25 rubles. X 1100 units.) + (15,63 rubles. X 1760 units.) \u003d 55 008,80 rub.

E. V. Vasilyeva, Tax Consultant ZAO "Link"

www.pro-personal.ru.

Parsel tariff rate is installed in 240 rubles. For the month, he worked 168 hours. This worker serves five major workers, the cumulative number of the main working hours of which for the month amounted to 840. For the month, 1000 norms-hours were developed by the main workers.

The average percentage of the implementation of the rules of all serviced workers is 1000: 840 x 100 \u003d 119.05%. The wage of the consignment team for the month was (240 x 168 x 119.05) / 100 \u003d 48 001 rubles.

E. V. Vasilyeva, Tax Consultant ZAO "Link"

www.pro-personal.ru.

Mixed (piecework-time)

Mixed payment is "Golden Middle" between the timeless and piece of labor. It is successfully used by large corporations, and small firms.

Most often, such an option is chosen by conservative leaders who seek to increase production efficiency, but at the same time require constant presence of employees in workplaces. In addition, the transition to a piecework-time payment will allow the company not to lose valuable employees during idle periods.

Particularly time-based payment system Financially protects workers from downtime in work

With a mixed system, the employee is guaranteed to receive a fixed salary, which is not associated with labor efficiency. As a rule, this part of the salary is 60-70% of the tariff and is charged for spent hours. But the size of the surcharge depends on the quality of the work performed, the achievement of planned indicators, time efficiency.

An alternative option is the calculation of the bonus based on the performance of KPI efficiency. As a rule, in this case, the remuneration is paid at the end of a certain calendar period - month, quarter or year.

Accordable

The main "chip" of the chord piece system is that in this case the employee does not pay for a unit of products or one client, and for the whole project. In the outfit, the dates of the beginning and the planned completion of work are prescribed. An employee can complete the project before the time limit and go to work on the next.

For calculation of salaries, detailed calculation is drawn up, where all types of work are listed, their volume and cost. If the chore is calculated for several months, the payment is also divided into several parts. The amount of advances depends on the already produced volume.

The accordinal system is suitable for both brigades and individual performers. As an additional motivation, you can use the bonuse system.

Example. The brigade as part of one electrician repairman and the two machinery repairmen made the repair of woodworking machines in four days (32 working hours) in accordance with the task issued as an accordant outfit.

The operating time of the electrician - 10 hours, machine tools - by 22 hours. The total cost of the work performed was 12,800 rubles.

The members of the brigade were accrued to earnings:

• electrician repairman - 12,800 rubles: 32 hours. x 10 hour. \u003d 4000 rubles;
• each repairman-machine - 12,800 rubles: 32 hours. x 22 hour. / 2 people \u003d 4400 rubles.

E. V. Vasilyeva, Tax Consultant ZAO "Link"

www.pro-personal.ru.

The accordinal system can be used in construction, where all project work is taken into account

How to enter a piece of labor

The process of introducing piecework payment is quite simple. Its main steps:

1. Development of a labor payment position, calculation of piecework rates and bonuses.
2. Coordination of the new concept of remuneration with representatives of trade unions (if any) and the staff of the organization.
3. Pre-discussion of changes with employees of the company.
4. Adding a piece of payment to a collective agreement and other local acts.
5. Approval of the order about changing the form of wages.
6. Notification of workers about the upcoming changes.
7. Changing a typical employment contract (section on wage conditions).
8. Conclusion of additional agreements and approval of piecework rates for employees who used to receive salary.

As you can see, the documents in which you have to change something, not so much. At the same time, you will have time to settle all formalities - according to the law to change the payment system you can only 2 months after warning about it subordinates.

Transition from the salary for payment for the result is a powerful "shake" for any business. A part of the personnel at the same time is inevitably sifted, the workflow becomes more dynamic and tense, and for adaptation, it may be necessary for several months. So that the new system is effective, you must understand well what motivates your employees.

Frankly, the most difficult thing from what you have to have is "conversation for souls" with a team. Prepare to the fact that employees will perceive the news about changing the payment system extremely negatively, especially if we are not talking about a young team, but about a mature team consisting of 30-40-year-olds. I have repeatedly noticed that it is at the turnover moments an intangible motivation begins to play a huge role. Your employees are afraid to lose the relevance and be "overboard". They need to feel their own significance. Show subordinate that you appreciate them, do not avoid uncomfortable questions - honest, open conversation will allow you to conquer respect and confidence of workers. Your employees should understand that you are on their side. And so for a strong leader who is ready to take responsibility, support, learn, help, people will go anywhere. Even at work with piecework payment.

Video: The process of introducing a new wage system

Regulations on piecework

So, your company is ready to go to a new format of work. The first step will be the development of the payment of labor. This is a rather long and time-consuming process, but if you have already thought out the algorithm for the accrual of remuneration and fines, everything comes down to monotonous filling of papers.

Regulations on the payment of labor - one of the most important internal acts of the company, which in detail describes the mechanism for calculating payments, basic prices for different types of products and services, the procedure for accrualing premiums, etc. This document is written according to the standard template and contains such information blocks:

• the name of the organization indicating F. I. O. direct supervisor;
• norms and rules prescribed in the legislation referenced by the creators of the document;
• the listing of all employees or structural units to which the rules of the Regulation are applied;
• specifying the specifics of activity and tariffing (for which services a certain fee is assumed);
• what are the norms and guarantees from the employer;
• what are the obligations of workers whose wages are calculated according to the scheme of piecework charges;
• whether a system of premium and incentive payments is present;
• for what merits are led by allowances;
• at what point the situation comes into force.

For convenience, information about all the surcharges, bonuses and premiums is customary in the form of tables. In the appropriate column, it is recorded by interest rates for each type of compensation: for overtime, work on holidays and night shifts.

Regulations on the piecework of labor signs the company's general director. But the decisive voice in this case belongs to the employees itself: if the proposed conditions do not suit them, the head will have to make concessions and find a compromise.

Help: If the rates have changed, it is not necessary to make a new position - all the amendments can be immediately made to the current document. But accrual salaries on new tariffs, again, it will be possible only after you get approval from the trade union and employees of the company.

Photo Gallery: Example of registration of a piece of labor

On the first page you need to specify all types of work, positions and specific employees for whom you plan to use a piece payment The payment level may depend not only on the production, but also on the level of employee qualification in the annex indicate the units of measurement, labor intensity and a piece of work for each type of work. When drawing up a piece of payment table, all types of work are grouping in areas of remuneration. Real care takes effect only after it is approved by the representatives of the trade union

Order about changing the form of remuneration

The position of payment is just an alternative concept of the motivation system, which in itself does not oblige any employer or employees. To approve new rules, the manager must issue an appropriate order. The order is a leading document, mandatory for implementation, and is legal.

Again, some standardized templates, no design requirements. The order is compiled in free form, taking into account the features of the business style. In the text you must specify:

• number, date and place of document signing;
• overall information about the enterprise: title, form of ownership, information about the personality of the head;
• the basis for creating an order: the introduction of a new form of labor organization, reorganization of the management structure, change in the technology of manufacturing products, etc.;
• the date of signing and the number of the new payment of labor;
• who will be translated into a piece of payment - structural divisions, positions, F. I. O. specific employees;
• new methods of quality assessment and productivity;
• deadlines for the introduction of changes (at least 60 days from the date of the publication of the order);
• F. I. O. and the position of an employee who will monitor the execution of the order.

As soon as the decision is signed by someone from the senior executives, information about it needs to be submitted to the journal of accounting of internal documents or a special register of orders. The document is assigned the registration number and transmit an employee who was appointed responsible for the execution of the order. He also puts his signature, confirming that he got acquainted with the new order.

Important: Without signature of the general director or other authorized person, the order will not be considered valid. Moreover, it must be made by hand - to use fax stamps on such documents is prohibited.

The finished order is fed to the folder with the current managing documentation. There it is stored during the entire expiration date - as long as the enterprise will use the same tariffs and wages. After the approval of the new order, the relevance of the relevance are transmitted to the archive department.

Photo Gallery: Samples of orders about changing remuneration

By law, go to a piece form of payment by the employer only 2 months after the approval of the relevant order, the director may appoint an employee who will be responsible for the fulfillment of a specific order, or leave control over the approval of the new version of the Regulation on remuneration in the order also worth lifying documents Lost power

Notification of the transition to a piece of payment

It is advisable to register in an additional agreement not only conditions, but also the exact date for the transition to a piece

How to calculate piecework salary

To calculate the partner's income, you need to know which amount of work it has completed during a certain period. Therefore, in addition to the standard work time accounting table, in organizations that use such a payout system, additional primary documents are introduced:

• outfits for piecework (forms N 414-APK and N T-40);
• report on the development of a brigade (form N T-17);
• report on a change in shift (form N T-22);
• accumulative report on the development (form N T-28);
• development checkup (form N T-30);
• route lists and maps;
• calculation table;
• act of acceptance of work performed, etc.

Stripping from these data and labor standards established for certain types of work and staff qualifications, wages are calculated.

Calculation of piecework

The main factor on which the employee's income will depend - a piece of charge. There are two formulas for calculating this indicator. The first is used in enterprises where the production standards are established - as a rule, these are large plants that produce large batch of the same type of products. Calculate a piece of charge can be calculated by the formula p \u003d t d × n in, where:

• R either a piece of charge for a unit of completed work or manufactured products;
• T d - daytime tariff rate of the working unit, corresponding to its discharge;
• N B is a replacement rate of production.

In small industries, the norms of time are often introduced instead - the number of working time required by the employee of a certain qualification to perform a task is to fulfill. In this case, instead of the production rate in the formula, it is necessary to substitute the established rate of time in the clock.

Table: Formulas for calculating earnings for different system payment systems

Schedule payment system	Formula	Legend
Individual straight line	S d \u003d r kd × o n	S sd - overall earnings on piecework rates, rub.; R editions for the unit of each (n-n) type of work; O n - the actual amount of production for each (n-nomom) type of work performed.
Partly premium	S dmp \u003d (S sd + s sd × n in + p p × n o) ÷ 100	S dmp - the general salary of the workplace on a piece-premium system; S sd - worker earnings for piecework rates; P V - Percentage of award for the performance of bonding indicators; P P - percentage of award for every percentage of over-fulfillment of bonding indicators; P o - percentage of over-fulfillment of bonding indicators.
Piecework-progressive	S dmprog \u003d s sd × to r × (1 + (n vyv. - n vyatvd) ÷ n vyat))	ZSD.Prog is a salary on piecework and progressive pay; S sd - earnings on the main piece of rates; N Vyrat - the actual implementation of the rules of production; H Vyrat - the level of implementation of the rules of development adopted beyond the base,%; To P is the increasing coefficient of the main pricing, taken on the scale according to the percentage of over-fulfillment of the original (base) norm.
Indirectly piece	S k.sd \u003d t × f × y yv	ZK.SD - work salary at an indirect-piece payment system; T - hour tariff rate of worker, rub.; F-Number of hours actually spent data worked for the estimated period; Y Yves - the total index of the rules of the main personnel that serves the worker; R K.SD - an indirect piece of charge; φ - the number of hours spent the main personnel that serves the worker.
	S k.sd \u003d r k.sd × φ

Technically go to a piece of payment system at the enterprise is easy. But it is much more important to understand which format is suitable for your business at the moment, and create a well-established mechanism in which each employee will have a real opportunity to receive a fair remuneration for their work.

Management Lectures - Motivational Management - a piecework of labor Complete payment of labor is common in industries, construction, transport and communications, household services, where labor costs and wages have been developed on types of work and it is possible to accurately calculate the volume of products and services provided. Such a system of payment establishes a direct connection of wages with finite production results and contributes to the efficient use of labor and financial resources. Particular wages are used, as a rule, on the work with a high proportion of manual labor, where labor can be normalized (with sufficient accuracy to determine the norms of time and production). Well-set rationing and accurate accounting, as well as control over product quality - the most important conditions for applying piecework wages.

How to calculate piecework wages: Formula, examples

A piece of charge is established for all the work with the definition of its execution (sometimes without limiting the duration of the working day). Accord payment is introduced for individual workers groups in order to strengthen their material interest in improving labor productivity and reducing the time of work. The size of the accordinal payment is determined on the basis of the current standards of time (production) and rates, and in their absence - in accordance with the norms and rates for similar work.

The main document in the planning and accounting of wages is the chord outfit, which is similar to the piecework, and the regulatory framework is to calculate labor costs and wages to the enlarged type of work.

Labor standards

When servicing complex units permanent in the teams, a comprehensive piece price is calculated as follows: where the NBR is the norm of developing on the unit (brigade). The brigade earnings are defined as a product of a general brigade piece of product produced by the brigade. Example of 10brigada of three serves an aggregate with replacement 10 tons. Duration of shift - 8 hours. All team members have different qualification discharges and, consequently, tariff rates: the hour tariff rate of the first worker - 100 rubles, the second - 115 rubles, the third - 130 rubles.
For the month of the brigade released 150 tons of quality products. We define collective earnings BI GADA.

Planning and Economic Department

Determine the tariff earnings of the employee (in this case of the 5th category - ZT5) by the formula: ZTI \u003d SIFI, where the ITI is the tariff earnings of the employee of the I-th discharge; FI-spent working time fund in the calculated period. At Ci \u003d 0.777 rubles: ZT5 \u003d 0.777 165 \u003d 128.21 rub. The wage tariff part can be determined after the percentage of the rules, if the discharges of the employee and work coincide. In this case, the tariff part of the wages can be calculated by the formula ZT \u003d 3CD 100 / Mon, where Mon - the percentage of the norms performed.

Attention

For example, an employee earned 150 rubles. at the level of the rules performed 130%, then ZT \u003d 150-100 / 130 \u003d 115.3 rubles. 4. Determine the proportion of the tariff earnings in the piecework salary DTZ \u003d ZT 100 / ZSD. Then, according to our example, DTZ \u003d 128.21 100 / 185.7 \u003d 69.04%.

5. We determine the production of worker for the month of the NF \u003d () / 60 \u003d (2 3000 + 4 1800 + 10 200) / 60 \u003d 253.3 norm-hours. 6.

Complete payment of labor

Progressive surcharges are accrued according to the results of monthly work. When calculating wages, only high-quality products are taken into account. With partly-progressive payroll wages (ZSD. Prog.) It is calculated by the formula:, where ku is the coefficient of increasing the pieceing rates when overfulfilling a changeable task,%; NP.P.- Development planning (interchangeable task), units.
The calculation of a piece of progressive payment is complicated and requires great computational work. The lack of this system is that the work of the worker increases faster than labor productivity. Currently, this system pays the work of a minor number of employees.
Recently, a collective piecework (brigade) payment of labor is widely applied, and in certain industries (coal, mining, forest), it has become the main one.

Calculations for piecework

Important

Calculation of earnings at a piecework wage system is carried out according to the work of work.

How to calculate a piece

With direct individual piece remuneration, the wages of the working (3) depends directly from the number of products produced by him or the operations performed and is determined by the formula: where P is a piece of product for the unit of products or work, UAH; NPR.F. - The actual amount of production produced or work performed for the set period. A piece of payment for remuneration (P) is calculated by the formula:, or, where st is the tariff rate of discharge for shift, UAH; TV. - production rate, units; ST. - hour tariff rate, UAH; NV.R. - The rate of time, h. The piece of charge is determined on the basis of the tariff rate of work, and not from the tariff rate of the discharge established by the worker.
With partly premium remuneration, the work of the worker (ZSD) for the main contract prices is complemented by special prizes; It can be calculated by the formula: where kp.r.

Organization of wages of workers based on tariff and configuration systems

The rate of numbers is a given number of employees of the appropriate profession and qualifications, which is established necessary to fulfill the necessary working tasks (functions or volumes of work) in certain organizational and technical conditions. The service rate is a given number of units of the means of production, (equipment, devices, jobs, etc.), which a worker or a group of employees of a certain profession and qualifications must serve for a unit of working time in relevant organizational and technical conditions. The normalized task is a given amount of work, which an employee or a group of workers must fulfill during the work shift or for another unit of working time.
There are also typical norms of labor. These include inter-sectoral, industry and professional labor standards.

The relationship between the employee and the employer is a complex process of interaction, which is based primarily on the main principle: both parties receive material benefits from each other. In order to implement such a task, various ways of organizing a wage system in companies are being developed. They can be divided into two large groups:

• piece of payment;
• time-based payment form.

As part of this article, the first form will be considered in more detail.

Complete wage - a more complex phenomenon than timeless payment, as it may include various combinations and options. Complete wage in modern enterprises is one of the popular wage forms. It provides for labor fees, which depends on the quantitative and qualitative indicators of the employee for the past period.

Since modulers make homogeneous products and they have the same generation rate, then in this case, it is possible to calculate one indirect piece of charge for the crane film. Example 7 months-old tariff rate of auxiliary working 8000 rubles. It serves the brigade of the main workers, which fulfilled the plan by 115%.

Calculate the earnings of the auxiliary worker. There will be calculated by increasing the monthly tariff rate on the fulfillment of the norms of the main workers: a piecework-progressive payment implies the payment of earnings on piecework rates that, when reached certain values, the development indicator increases. An example of an 8-way piece of payment for established rates was 13,500 rubles for the month, while the worker fulfilled the planned task by 125%.

The purpose of the employer in relations with the employee is the correct payment of salaries and its timely payment of an employee. In the article, we will tell how to calculate the salary at a piecework wage system in 2018, let's talk about payroll on a piecework wage system, its basic features that will be discussed on specific examples.

What is said about the salary of employees in the labor legislation of the Russian Federation?

So, according to the Labor Code of the Russian Federation, the salary (payment of labor) is the employee's remuneration for his work, in other words, this is the cost of labor resources of the enterprise. Article 129 of the Labor Code of the Russian Federation states that the combination of components - the qualifications of the employee of the organization, the complexity and the amount of its work, the quality and conditions of labor - determine the level of employee's remuneration. Labor legislation to the components of wages includes payments of a stimulating and compensatory nature, as well as the payment of salary for indisputable time.

What applies to compensatory payments? There are the following types of compensation:

• for unused vacation during dismissal;
• for the main, additional and educational leave;
• for the output allowance when dismissing. Read also Article: → ".
• for forced simple (not about the fault of the employee) or for forced rushing;
• during the days of the survey and blood delivery to donor employees;
• during the days of the fulfillment of duties of public and government.

Regarding frequency payments to employees. It is important to say that, according to Article 136 of the Labor Code of the Russian Federation, payments to employees should be carried out at no less often than every ½ month, and the day of payment is determined by the rules of labor regulations and the employment contract, no later than fifteen days from the end of the period for which this salary was charged.

About ways to accrual salary and minimal size

Currently, the following labor fees are in the system of remuneration of the Russian Federation:

• Piecework;
• Timeless

The piecework of labor is characterized by the number of works performed, or manufactured products, and its size directly depends on these indicators.

There are the following types of a piece of remuneration system:

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

As for the minimum salary size of employees, it is important to note that regardless of the utility system used, the amount of remuneration should not be lower than the level of federal minimum wage (minimum wage size). In order for this threshold to be underestimated, there are indicators such as the minimum monthly rate or minimal hourly payment. All employers of the Russian Federation are obliged to pay a salary not lower than the minimum wage, except for cases of alignment and work in incomplete work time.

Comparative characteristics of piecework and time wage systems

When developing the wage schemes, the company's administration, and, in particular, personnel leadership should take into account two important points:

• What is the way to choose the work of workers to achieve the desired level of labor productivity;
• How to provide each employee the possibility of professional development and self-realization.

Below, in the table, we compare two wage systems, in order to understand when it makes sense to use a system or another.

Wage system (honeycomb)	Criteria for using one or another cell
	The ability to measure the amount of work performed	What is more important quality or quantity?	Whether the quality of labor changes with an increase in its number?
Sental Sot	It is possible to measure the work of the employee.	There is a need to increase labor productivity	Quality does not deteriorate when increasing the amount of labor
Timeless hundred	Official duties of the employee are diverse and can not be quantifiable or almost quantifiable	Labor quality priority for labor, since the error price may be too high, this applies to, for example, working in laboratories with hazardous substances	When working, having a creative character or if it is impossible to influence the employee on the quantitative characteristics of labor

On the cases of applying a piece of remuneration system and fines for a salary below the minimum wage

To increase the productivity of employees, a piece of remuneration system is introduced, it is also important to note that the use of this system is usually peculiar to employees who create material values, they include primarily work factories and factories. That is, this hundred motivates employees to create as many products as possible. However, it is important to make a reservation: work, the execution of which requires high accuracy and attentiveness, scrupulousness, the use of this system is undesirable, since the probability of marriage increases.

The following rules are valid for piecework payments:

• With the work of the employee in full working time and work during a full month, the salary of this employee should not be less than the Mrometa state established by the state. This rule is valid for all types of piecework;
• If the employee's salary turned out to be lower than the installed minimum wage, then there is a need to surcharge to the level of minimum wage;
• When paying salaries below the level of the Mrometa, administrative and criminal liability is provided *.

Main issues related to documentary registration of piecework

Question number 1. Is it important to prevent an employee about changes regarding the payment of salaries, in particular on the payment system applied by the attitude towards it?

Yes, it is important that these changes must be reflected in the employment contract with an employee or in an additional agreement.

Question№2. Where is it important to reflect typical piece rates or, for example, the percentage of sales or the number of material values \u200b\u200bproduced?

These rates must be prescribed in a regulatory act, for example, in a position on piecework of labor, or in a collective agreement.

Question number 3. If piece-up rates are notepins and diverse, then in which documents should they be spelled out?

When individualizing rates for fine labor, it is necessary to prescribe such rates in the employment contract with a specific employee (or in annex to it). This will avoid disputes with labor inspection. Also, there is a need to conduct a development accounting, which will be described in detail in the next paragraph.

What is accounting?

Primary documents used when taking into account the production:

• Outfit for piecework (used in construction, industrial, auxiliary and other production groups (brigade, link, etc.) of employees;
• Route leaf;
• Certificate of accounting of work performed;
• Prices per unit and so on.

Each type of activity has its own unified form of documents that allow you to keep the development for the subsequent salary accrual:

Kind of activity	Unified form of documents	Regulatory Regulatory Act
On road transport	Treads are used
In construction activities	Used rates of building machines, outfits for piecework	Resolution of the State Statistics Committee of the Russian Federation No. 78 of 28.11.1997.
In the agro-industrial complex	Outfits are used for piecework, travel sheets of agro-machines (tractors), accounting sheets of work performed	Order of the Ministry of Agriculture of the Russian Federation No. 750 dated 16.05.2003.
With the activities of the employee for an urgent labor contract	Act in form №-73	Resolution of the State Statistics Committee of the Russian Federation No. 1 dated January 05, 2004.

It is important to note: the use of unified forms of documents is not necessary, the organization in the right to independently develop documents that contain all the details that are listed in Part 2 of Article 9 of the Federal Law No. 402 "On Accounting" from December 6, 2011.

The results of work are combined in a special document - a consolidated act of completed work, which does not require an employee signature.

Direct piece wage system

To calculate wages with a direct piece of remuneration system, the following formula is used:

Zp \u003d p for units. Prod. * Q products,

• Where zp is the size of wages,
• R for units Prod. - cost (piece of price) per unit of products manufactured / work performed,
• Q products - volume (number) of manufactured products / performed works.

The cost (piece of production) per unit of products manufactured / performed works is the value established by the employer, and these rates are indicated in local documents, for example, in the wage position, in a collective agreement, in the employment contract, and so on.

Example 1. The company "RAD-Cosmik Group Companies" is established a direct piece of remuneration system. The cost of processing one detail (p for units. Prod.) Equal to 5 rubles. Blue, and the assembly of the machine - 400 rubles. a piece. In June, employee M.V. Odintsovsky processed (Q products) 7 thousand parts and collected 50 machines. So, in June, employee M.V. Odintsovsky earned: 7,000 pcs. * 5 rubles / pcs. + 400 pcs. * * 50 rub. / PC. \u003d 55 000 rub.

Partly premium wage system

To calculate the salary with a piece-premium wage system, in addition to the salary, an employee receives a prize, and the order of calculating the salary at a piece-premium cell is similar to the order of calculation with a direct piece of cell, a distinctive feature is the premium as part of the employee's salary. This remuneration system motivates employees to create quality products.

Example 2. The company "Group of Companies Rad-Cosmik" has established a piece-premium wage system. The premium position states that the lack of marriage when producing products guarantees the payment of award to employees in the amount of 12% of the piece of merchant salary. Creating one detail costs 10 rubles. In August, an employee of Ordzhonikidze I.Yu. Made 1,700 parts without marriage. So for August, an employee of Ordzhonikidze I.Yu. Get wages in the amount: 1700 pcs. * 10 rub. / PC. * (100% + 12%) \u003d 19 040 rub.

Piece-progressive wage system

To calculate the salary at a piece-progressive wage system, it is also important to be paid over the norm, which is calculated on increased rates, so the salary consists of two parts:

• the first part: payment for products that was released within the norm (according to standard rates);
• the second part: payment for products that was released in excess of the norm (on high rates).

Example 3.The company "Group of Companies Rad-Cosmik" has established a piece-progressive system of remuneration. For the manufacture of one detail, an employee earns 2 rubles / pcs. Installed the norm of production - 10 thousand parts per month. Each item, which is made in the top of the specified norm costs 3 rubles / pcs.

In September, an employee of Ordzhonikidze I.Yu. Made 17 thousand details, that is, above the norm, it made 7 thousand parts (17 thousand - 10 thousand). So for August, an employee of Ordzhonikidze I.Yu. Get wages in the amount: 10 000 pcs. * 2 rub. / PC. + 7,000 pcs. * 3 rub. / PC. \u003d 41 000 rubles.

Indirectly piece wage system

This wage system creates the dependence of the salary size of one category of employees from another category of employees. This wage system can be effectively used in enterprises, in addition to main production, there are auxiliary production (adjustments and repair workers). It allows the second to be interested in greater development by employees of the main production.

It is important to say that there is no single method for calculating salaries with an indirectly piece wage system, however, the following methods can be used:

№

Method

Formula

Instruction

To determine piecework ralance On the products produced by one employee, make an analysis of work for three, six or twelve months. All products produced during the analysis period, fold, divide by the number of working days in the calculation period. You will receive a medium product manufactured in one day. Divide the source result on the number of working hours, you will have the amount of products available in one hour.

Next you need to produce ralance Produced products. To do this, calculate the average daily salary of the employee. Produce by adding all the amounts earned for 12 months, divide by 12 and 29.4 - this is the average number of working days in the month. You will have a patch in one day.

The number of products manufactured in one day is two comparable things. For example, if your employee releases 4 details in one day, divide the average daily salary by 4, you will receive the cost of one part. But this calculation often leads to the fact that rates for one unit of products are not entirely true, therefore, an analysis of the work of several employees working on one tariff category or having the same qualifications is applied.

To determine the average piece rates, fold the amount of products produced for three, six or twelve months of the team of employees, divide by the number of working days during which products have been released. Calculate the average earnings for the analysis period. Divide the average daily salary on the number of products produced in one day. You get the middle piece ralancewhich will be more accurate.

This type of calculation will allow you to pay salaries in accordance with the real labor of each employee. If someone works slower, respectively, and get it will be less.

The translation into pieces of labor stimulates productivity, and the amount of products manufactured significantly increases, but at the same time the mechanisms on which it is produced should work smoothly. On the old equipment it is impossible to release record volumes of products.

A piece of charge is used to determine the employee's earnings under a piece of remuneration system. This is an indicator for measuring the amount of employee's remuneration per unit of products manufactured or for a performed operation, expressed in the monetary equivalent.

You will need

• 1. Knowledge of time study methods: timekeeping and photo of the working day.
• 2. Unified tariff qualification reference book of works and professions of workers (ETKS).
• 3. Tariff mesh operating in your industry.

Instruction

Determine the time rate (in hours or minutes) or the rate of production in natural meters (kilograms, meters, pieces, etc.) based on the photo of the working day or timekeeping.

Produce piecework. It can be in ways. If in step 3 you defined the time rate, piece ralance You can multiplying the tariff rate at the time you defined. If you have determined the runt of production, then piece ralance You will get dividing the tariff rate (hour or daytime) to the relevant production rate (hour or day).

note

The size of the piece price is not dependent on when work was performed: in day or night. Change the size of a piece of charge is necessary if it happens:
- Changes in labor standards (standards of development and norm of time) due to improving production conditions (for example, when changing technology, replacing the equipment to a more progressive, when improving labor methods).
- Revision of tariff rates.

Helpful advice

Determining the piece prices, it is necessary to observe the correspondence of the time units for which tariff stations are selected, the time units on which the norms (hour or shift) are set. If you apply a replacement rate of production, then when calculating the rates, use a replaceable (day) tariff rate. If you use the time limit of production, then use the hourly tariff rate to determine the rates.

Sources:

• Labor Code of the Russian Federation with comments.

Schedural payment of labor is such a payment in which the salary is charged proportional to the units of manufactured products or the service provided. Such payment is an incentive to increase labor productivity, as well as freed employers from controlling the use of working time employees. The basis of payment is the rate (tariff) per unit of manufactured products (service provided). There are several types of piecework remuneration: piecework, piecework and premium and indirectly piece.

Instruction

To calculate when payment, you need to multiply by the number of products issued by the employee. For example, in one door made, the door is charged in the amount of 400. Worker made for May 22 products. Thus, 400 rubles / unit. * 22 units. \u003d 8800 rubles.

When calculating a piece-premium, the tariff is also taken, but the manufactured products are paid above the norm above. For example, this is an enterprise, only the worker made over the norm of another 5 doors. The head of the enterprise found that the above-mentioned norm is paid one and a half times more. Thus, 400 rubles / unit. * 22 units. \u003d 8800 rubles. and 300 rubles / units * 5 units. \u003d 1500 rub. 8800rub. + 1500 rub. \u003d 10300 rub.

In many enterprises, a piece of payment system labor It is being implemented to improve employees. Payment method at which the amount of remuneration directly depends on the amount of work performed, motivates the subordinates. However, in order for the documents of the employee to "Sadeller" did not cause issues from the tax, accountants need to issue all the documents according to the existing rules.

Instruction

Put in the collective agreement of the company item on the implementation of a piece of payment system labor. Sunday all the nuances, including the types of "Sadeschina", which will be practiced (direct, indirect, progressive, collective payment, and so on). Also indicate, employees of which departments of your organization can work on a piece of payment system.

Make an order to change the payment form labor Based on payment of payment. In it, as in the collective, the positions (or the name of the division) of employees who will be translated into a piece of payment system should be indicated. labor. Specify the date with which the order comes into force. It must be approved by the enterprise for a personal signature.

Make copies of the payment position and order about the transition to a new payment system and familiarize themselves under the involvement with them all those that will be translated into Sadeschina. According to the Labor RF, only two months after the introduction of employees of the enterprise can receive on a new schedule. On those members of the team, which was settled on after the edition of the order, this rule does not apply.

Register orders to new ones adopted on a piece payment system labor, standard order with the addition of the wording "Take a salary in accordance with the employment contract" or "take with salary according to the staffing". Wording "Payment form labor - piecework "- optional, however, if an employee insists on it, you can enter it into a personal order.

Sources:

• Choosing a wage system

Particularity of labor is established by a collective agreement or other regulatory acts, mandatory for execution only at this enterprise. If, according to the employment contract, a piece of payment is established for this particular employee, its calculation is made in the following order.

Instruction

The piecework of labor implies the calculation of wages based on their number of work performed and rates per unit of this volume. Set which document will be the form of accounting: the outfit, route, accounting statement, outfit for piecework work, the act of work performed, etc. The unified form of these documents does not exist, so we develop them for your company yourself.

Package of necessary primary documents determine with the type of piece of payment. If it is a direct piece, then an order is needed by installing piece prices for each type of work and an outfit for piecework. With piecework and progressive wages, you will need, except for the orders for piecework, established piece-up prices for those or products that will be produced in excess of the standard. If the species is partly premium, it is necessary to make an outfit for piecework and issue an order to bonuses.

If the employee is on indirectly piece of labor (auxiliary workers and engineering personnel), its wages should be directly dependent on how they are working for them or subordinate, basic workers, brigades or sites. In the delivery of the accounting department at the same time, prepare the outfit for the implementation of a specific type of work, the working hours accounting table and the tariff rates of the main employee.

Traditionally allocate two forms of wages: piecework and. Schedule payment is used when you need to take into account the quantitative indicators of the result of labor. This form is used by organizations that can clearly fix these indicators.

The size of earnings at a piecework payment form is paid for a unit of products produced or the amount of work on piecework prices. Rates are calculated based on the tariff rate, which consists of discharge of this type of work and established standards of production, i.e. time.

Piecework forms of remuneration

1) Direct piece of labor. Salary is calculated on the basis of tariff rates per unit of time and time set by the rules of production. Complete rates are determined by dividing the tariff rate to the rate of production.

2) Indirect payment of labor. Earnings are calculated depending on the development of the main working personnel for the amount of products or the amount of work performed by the company. Such wages are usually charged by employees of servicing farms and auxiliary industries.

3) piecework and premium payments. Above the earnings on direct contract prices are additionally charged premiums for achieving certain qualitative and quantitative indicators.

4) piecework and progressive wages. The main work is paid by direct piece of rates, and when working over the norm - on high rates.

5) Accordable wage. Rates are installed on the entire volume of work, and not for individual actions and operations. For example, with such a wage system, an employee receives a premium for reducing the timing of performance.

Pros and cons of the piecework

The advantage of a piecework forms of remuneration is that the employee has a real opportunity to increase its earnings, increasing labor productivity or by performing more work. In this case, the usefulness of the employee depends entirely on its abilities and desires.

But with all the attractiveness, a piece of payment has its drawbacks. So, the employer may not take into account such factors as a disease, equipment breakdown, weather conditions. The disadvantage for the employer may be the fact that at pursuit of quantity, employees can forget about quality.