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forms and systems of remuneration - ways to use labor standards and the tariff system to calculate wages taking into account the nature of their work.
Wage- this is the part of the national income expressed in monetary form, which is distributed according to the quantity and quality of labor spent by each worker, goes into his personal consumption.
Wage represents the price work force corresponding to the cost of consumer goods and services that ensure the reproduction of the labor force, satisfying the physical and spiritual needs of the worker himself and his family members. At the same time, the RFP is not the only source of funds for the reproduction of the labor force. Along with the salary, employees receive payments in case of illness, payment for regular vacations and time for retraining, payment for forced breaks in work. However, it is the salary that determines the price of labor.
Distinguish between nominal and real wages .
Nominal wages - this is the wages accrued and received by the employee for his work for a certain period.
Real wage is the quantity of goods and services that can be purchased for nominal wages; real wages are the "purchasing power" of nominal wages.
Forms and systems of remuneration:
Distinguish tariff and non-tariff wage systems.
Tariff wage system- a set of standards that allow you to regulate and differentiate the salary of workers and employees, depending on the qualifications, nature and working conditions, types of production, sectors of the national economy and regions.
The wage system consists of:
Unified Tariff-Qualified Directory of Works and Occupations of Workers (ETKS).
Tariff grids.
First class rates.
Tariff-qualification directories are collections of tariff-qualification characteristics of professions and serve to determine the qualifications of workers (establishing one or another category for them) and billing for work (assigning them to the appropriate category of the tariff scale).
Tariff-qualification The characteristics included in the ETKS consist of three sections. The first characterizes the work that a worker of a given qualification must perform, the second establishes what a worker must know to successfully complete the work of a given qualification, and the third lists the most typical work for each profession and category.
An important element of the tariff system of remuneration is tariff scale. It consists of a certain number of digits, each of which has its own tariff coefficient.
The third element of the tariff system are the tariff rates of the first category, which determine the minimum payment for performing the simplest work. Knowing the tariff rate of the 1st category and tariff coefficients, it is possible to determine the tariff rate of any category:
Tst.n-th \u003d Tst.1st × Ktar. nth
At some enterprises, tariff-free wage systems have begun to be applied, i.e. coefficients are set showing the ratio of the payment of the i-ro employee and the minimum wage.
Generally tariff-free system resembles the usual remuneration system, only when it is applied, factory coefficients are used instead of the ETKS category, and specific achievements (omissions) are taken into account using a pre-designed scoring system.
is a key element of the system of intra-production cost accounting. To apply this system, it is necessary to transfer all structural divisions of the enterprise to self-financing in order to eliminate internal contradictions in the field of wages.
Tariff-free wage system does not cancel the rationing of labor in the enterprise. The norms are used in the calculation of domestic prices, on the basis of which the gross income of brigades, sections, workshops and, ultimately, their payroll are calculated.
Under a tariff-free system, wages individual employee is his share in the total wage fund of the team. It depends on the qualification level of the employee, the hours worked and the coefficient that takes into account the personal contribution of the employee to the overall results of the unit.
There are two main forms of wages:
piecework; time-based.
In turn, piecework is divided into:
simple piecework;
piecework premium;
indirect piecework;
chord;
piece-progressive;
brigade system.
Time is divided into:
simple time; time premium.
piecework wages - this is the payment for the amount of products (works, services) produced.
With a piecework form of remuneration, the earnings of a worker-pieceworker are determined by the formula
ZP \u003d R sd i × VP n.v. ,
where R sd i - piece rate per unit of output of the worker of the I-th category;
VP n.v. - the volume of manufactured products (output) in physical terms.
The rate can be determined as follows :
where ST hour J - hourly tariff rate J - of that category;
T cm - the duration of the shift;
H vr - the norm of time for the production of a unit of product.
Most often, the enterprise uses not a simple piecework wage, but a piecework bonus.
Piecework premium - this is such a system of remuneration, when the worker receives not only piecework earnings, but also a bonus. The bonus is usually set for the achievement of certain indicators: the fulfillment of the production plan, targets for product quality, or savings in the expenditure of material and fuel and energy resources. AT this case The worker's earnings will be determined by the formula:
where K pr - the percentage of the premium for each percentage of overfulfillment of the norms;
K a.s. - the percentage of overfulfillment of the norms.
The economic essence of the bonus lies in the fact that it is part of the salary, as it is distributed in proportion to the directly expended labor. Its peculiarity lies in the fact that, unlike direct piecework earnings, it may or may not exist at all.
The bonus system is a set of interrelated elements. These mandatory components are:
Award indicators.
Award conditions.
Award sources.
Prize amount.
Award Circle.
Bonus rate determines those labor achievements that are subject to special encouragement and should be reflected in the bonus. It is impossible to include in the bonus position indicators, the fulfillment of which does not depend on the workers. The number of bonus indicators should be small, because the multiplicity leads to the fact that each of them becomes little stimulating and makes the bonus system cumbersome and incomprehensible to the worker.
Bonus conditions indicate the circumstance, taking into account which the bonus indicator should be used, i.e. this is a kind of correction of the bonus indicator. Without such a correction, the achievement of an indicator stimulated by a bonus may have a negative impact on some other indicator of an employee's or even an enterprise's performance. So, for example, if an employee is rewarded for improving the quality of products, the conditions for bonuses can be the fulfillment of planned targets, production standards (ie, quantitative indicators). When bonuses are made for improving quantitative indicators, the conditions may be compliance with the requirements for quality or norms for the consumption of raw materials and materials.
Award source determines where funds should be drawn from to fulfill such remuneration. It is clear that without the presence of such an element, a bonus system cannot exist. As sources, there can be funds that are created by achieving the indicator, a bonus (saving raw materials, fuel and energy resources), a wage fund, as well as a part of the profit remaining at the disposal of the enterprise.
Prize amount should be directly proportional to the degree of labor participation of the employee in achieving the encouraged indicator. The amount of premiums for each indicator separately should not differ sharply from each other, so as not to stimulate the improvement of some indicators at the expense of the deterioration of others. The amount of bonuses paid under a particular system must be less than the savings that are created as a result of the worker's work. The maximum amounts of premiums are set in the Model Regulation on bonuses. Typically, the premium is set as a percentage of piecework or tariff rate. Sometimes the premium can be set in a fixed amount. The size of the bonus can be differentiated using the bonus scale, which provides for the levels of achievement of planned indicators and the corresponding difference in bonuses.
Apply both single and multiple scales. With a one-stage school, a percentage of the bonus is set for fulfilling and overfulfilling the bonus indicator, which sufficiently stimulates the fulfillment of the established task, but does not materially interest the worker in raising it. Therefore, single-stage scales are acceptable in cases where it is not necessary to stimulate the growth of indicators in excess of the established targets or it is impossible to determine the degree of their overfulfillment.
Multi-stage scales make it possible to differentiate the size of the bonus depending on the level of performance of indicators or bonus conditions. In turn, multi-stage scales can be classified according to the nature of the functional relationship between the size of bonuses and the degree of improvement in planned indicators. Such dependences can be proportional, regressive (the greatest increase is provided at the first stages of improving the bonus indicator), progressive (% of premiums per unit of improving the indicator completely increases), mixed.
Indirectly - piecework wage system applies only to certain groups of workers serving the main production. Its essence lies in the fact that the wages of a worker do not depend on his personal output, but on the results of the work of other workers. Under this system, auxiliary workers are paid, serving the main piecework workers and influencing to a large extent on their production. The total earnings of these workers are set in two ways:
by multiplying the tariff rates of auxiliary workers by the average% of the fulfillment of the norms of piecework workers; served by them;
by producing an indirect- piece rates for the release of the serviced brigade.
The rate under this system of remuneration is determined by the formula
where ST hour.vsp.work. - hourly wage rate of an auxiliary worker;
H vr - the rate of production of the main workers served by auxiliary workers;
ZP k.s. = P k.s. * VP n.v.
Chord system of remuneration - this is a kind of piecework wages, the essence of which is that the price is set for the entire volume of work to be performed, indicating the deadline for their completion.
It is most expedient to use lump-sum wages at payment orders in the following cases:
the company does not meet the deadline for the implementation of any order, and if it is not fulfilled, it will be obliged to pay significant amounts of penalties in connection with the terms of the contract;
under emergency circumstances (fire, collapse, failure of the main production line for a serious reason) that will lead to a stop in production;
with an acute production need to perform individual work or introduce new equipment at the enterprise.
piece-rate progressive pay labor involves an increase in prices at a certain percentage of overfulfillment of the norms.
Brigadier piecework ( collective) wage system.
The development of collective piecework wages for the final results of labor is based on the changes that are taking place in engineering, technology, and the organization of production. As practice has shown, collective piecework payment for the final results of labor is very effective under certain organizational and technical conditions of production:
The advantages of the collective system of remuneration are that with their help, interconnection is achieved in the work of individual links and members of the brigade, there is no need for narrow specialization to perform only one operation, it creates the possibility of combining professions and consolidating the working day, reducing losses of working time, improving the use of equipment , growth of labor productivity, increase in the volume of output.
With collective forms and systems of payment, highly qualified specialists are interested in transferring their methods and methods of labor to less experienced ones, since the earnings of not only the entire team, but also each of its members depend on the productivity of each member of the brigade.
Distinguish between collective-piecework and individual-team pay systems . A common feature of these varieties is that workers are paid according to the results of the work of the entire team - according to the quantity of products delivered to the warehouse and according to the total piece-rate (collective price) established for each type of product. The difference lies in the distribution of wages among the members of the brigade.
Collective piecework system It is used in those cases when the collective labor of several workers is required to perform a certain work and it is impossible to separately account for the individual production of each of them.
1. The total piecework earnings of the brigade are determined
2. The total tariff earnings of the brigade are determined
3. The coefficient of piecework earnings is determined
4. The earnings of each member of the team are determined
Time wage - this is wages for hours worked, but not calendar, but normative, which is provided for by the tariff system.
Earnings under this wage system are determined by multiplying the hourly tariff rate I-th category for hours worked:
Time-bonus - this is such a wage when the worker receives not only earnings for the amount of time worked, but also a certain percentage of the bonus to this earnings. ZP \u003d ST hour j × T work. × , where
K is the percentage of bonus payments.
The expediency of using a piecework or time-based wage system depends on many factors that prevailed at the time of the decision.
The time-based wage system is most beneficial to apply if:
production and conveyor lines operate at the enterprise with a strictly specified rhythm;
the functions of the worker are reduced to monitoring and controlling the progress of the technological process;
the costs of determining the planned and accounting for the produced quantity of products are relatively high:
the quantitative result of labor cannot be measured and is not decisive;
the quality of labor is more important than its quantity;
the work is dangerous;
work is heterogeneous in nature and irregular in load;
on the this moment an increase in the output of products (works, services) at a particular workplace is inappropriate for the enterprise;
an increase in output can lead to marriage or a decrease in its quality.
The piecework system of remuneration at the enterprise is most appropriate to apply in the following cases:
it is possible to accurately record the volume of work performed;
there are significant orders for manufactured products, and the number of workers is limited;
one of the structural divisions of the enterprise (workshop, section, workplace) is a bottleneck, i.e. hinders the release of products in other technologically interconnected divisions;
the use of this system will not adversely affect the quality of products;
there is an urgent need to increase the output of the enterprise as a whole.
Piecework is not recommended. use in the event that product quality deteriorates, technological regimes are violated, equipment maintenance deteriorates, safety requirements are violated, raw materials and materials are overused.
The specific rates and salaries, as well as the ratios in their amounts between categories of personnel and employees of various professional and qualification groups, are determined at enterprises by the terms of collective agreements or orders for the enterprise. At the same time, the target function of any enterprise (its owners and employees) is to maximize income, i.e. payroll and net income. However, in the growth of each of these two types of income, owners and employees are interested in different ways. For owners, the main thing is an increase in net profit and dividends paid out of it, for employees - an increase in labor costs.
The resolution of contradictions in the interests of owners and managers, on the one hand, and employees, on the other, occurs through the conclusion of collective agreements. They determine the size and conditions of incentive payments and allowances for deviations from normal conditions labour, night work and overtime.
Wage is the reward an employee receives for performing job duties. Forms and systems of remuneration may differ not only for different employers, but also within the same organization. Wages may depend on the knowledge, qualifications of the worker, the conditions in which he works, the time required to complete the work and other reasons. The employer has the right to choose the form of remuneration at the enterprise for an individual employee, for certain categories of employees, or for the entire staff of employees. Thus, one employer may have different types of forms and systems of remuneration.
Let's see what is meant by the concepts of the system of remuneration, the form of remuneration, what types they are.
Forms and systems of remuneration at the enterprise
According to the labor legislation, the systems of remuneration, including the amounts of established official salaries, tariff rates, compensatory surcharges, allowances (stimulating nature, compensatory nature - for difficult working conditions) are established by collective labor agreements, local regulations in accordance with all requirements of the Labor Code and other documents that contain labor law norms.
Local regulations that establish the types and forms of remuneration in the company must be adopted by the employer with the obligatory consideration of the opinion of the representative body of employees.
Let's take a closer look at the types and characteristics of wage systems. What is the difference? What payment system is beneficial for the employer to use in this or that case?
Time wage
There are two main forms of remuneration - piecework and hourly wages. With time wages, the employee receives a fixed amount of remuneration for the time actually worked. The time-based system includes the standard work schedule in Russia - a five-day week with an eight-hour working day.
With such a type of remuneration system as a time-bonus remuneration system, the amount of wages may be higher, provided that the employee showed in the reporting period excellent results work, finished an important project, etc. That is, in this case, not only the time that the employee actually worked is important, but also the results of the work that he managed to show.
The time-based type of remuneration is usually set for employees whose work it is advisable to evaluate based on the time they actually worked. These may be employees whose work is difficult to take into account, who do not have a direct impact on the results of labor, or it is very difficult to determine the productivity of their work.
Recently, the grading wage system has been gaining popularity in Russia. What it is? Grade in translation from English means "class, step." What does this system imply? According to the grading system, workers in the same position may not have the same salary. For a certain position, a salary fork is established - “from and to”. This allows the employee to increase his remuneration for work, even without changing positions. Despite certain difficulties, this system remuneration has a number of advantages: it helps to evaluate the employee for compliance with the position held, the employee is interested in improving the quality of work and raising wages.
The disadvantages of this system, perhaps, include a large and thorough analytical assessment that the employer will have to carry out before determining the “subclasses” of workers and building the right system.
piecework wages
The main forms of remuneration that are often used in organizations include piecework wages. With this type of remuneration, the employee's earnings depend on the amount of work performed or services provided. Speaking briefly about the forms and systems of remuneration, it is worth noting that it is advisable to establish a piecework wage system when the volume and speed of production are important to the employer.
As the table with the forms of remuneration, which is presented above, shows, there are quite a few subspecies of piecework wages.
Under the piecework-bonus labor system, the employee's earnings consist of two parts: the first part is the volume of output, and the second part is the bonus, which is usually calculated as a percentage of the first part. If we talk about this type of wages and form of remuneration as piecework-progressive wages, then you should pay attention that it should be calculated in two stages. Norms are established, for the fulfillment of which the employee receives a certain salary, and an increased payment is established when performing above the norms.
With indirect piece-rate payment, the employee's salary depends on the results of the work of the main working personnel, the amount of work performed depends not only on the employee himself.
With a piece-rate remuneration system, an employee is paid a salary for performing a certain set of work for a specified period of time. It is logical to use this remuneration system, for example, if seasonal or one-time work is performed, when concluding a fixed-term employment contract, when working with a team performing a set of works that should lead to a single result. For example, building a house.
Lump-sum wages can also be simple and piece-bonus. The simple chord system does not provide any additional rewards. The amount of work performed is paid to employees in a fixed amount. With a lump-sum bonus system, in addition to a fixed payment, employees can receive a bonus, for example, for the quality of work performed, reduction of established deadlines, etc.
The employer must remember that the conditions of remuneration, which will be determined by regulations and adopted at the enterprise, cannot be worse than those established by labor legislation.
International Academy of Business and Management
FACULTY ECONOMY
ESSAY
By discipline "Business Technologies"
on the topic « management information. Types of wages. Personnel qualification ».
Completed: 5th year student
Specialty: Finance and Credit
Kharkova O.V.
Supervisor:
Kuznetsov S.A.
Tula - 2009
1. Management information.
Information is a special kind of knowledge. This is knowledge that is useful to decision makers.
Information is structured data collected to solve specific task according to the set purpose, and therefore having significance.
Managers receive a lot of information that could be classified as information, but is not, since it is not relevant to a specific task. Also, information should not only be related to the tasks of the manager, but also:
- be compatible with, or compatible with, applicable process models;
- give the opportunity to develop their own models based on the information received.
The information must be meaningful. It is such only if it can influence the decisions made. To be informative, data must have the potential to broaden the horizons of decision making. Obviously, what changes the vision of one manager's problem will not necessarily change the vision of another. In other words, information must be tailored. Fundamentally, the value of information can be measured in monetary terms, equivalent to the difference between the decisions made by the manager in the presence of information, and if this information not available. In general, the cost of information depends on the complexity and importance of the problem and its solution. How more important decision, the more information is needed, the higher its cost.
In order to collect information, an organization should develop Information system or, as it is sometimes called, management information system (MIS). The basis of the ISU is that management decisions can be programmed, and that most decisions can be reduced to an algorithmic sequence. To do this, the problem posed by the leader must be clearly structured in accordance with the rules for solving the problem. Where it is possible to structure the problem, the computer can be used to:
- simplification of work with extensive databases;
- simplification of functional analysis procedures and methods for converting data into a computer form for further processing;
- scientific management goals, when developing optimization models or modeling the consequences of actions taken.
Actually general level information serves decision-making by describing the state of affairs and explaining what is happening. As a result, based on the information, events are predicted, the proposed direction of activity is evaluated and an action plan is recommended.
Descriptive information is, as a rule, statistical data from observations of the production process, the process of consumption and purchases, etc. Quite often they are obtained from various statistical reporting forms in the process of monitoring activities.
Explanatory information is a form of cause and effect relationships various factors and explanation of interactions. In science, an explanation is accepted as the conditions under which some event (described in some way) changes, "fits" to some known system, or is brought under a principle accepted as true. For example, there are many reasons for buying a product. From the responses of the buyers, it is possible to trace the influence on the purchase decision: the motive of the purchase, how the decision is born, the stimulus leading to the decision, etc. Therefore, we must first determine what should be explained. For example, we need to decide which aspect of behavior is the subject of our interest. Once we have determined what needs to be explained, the next step is to select the appropriate type of explanation.
All information can be classified depending on the angle of view on it. Depending on the use:
By management functions:
- economic;
- organizational;
- technical;
- social.
By role in the management process:
- reporting;
- planned;
- control.
According to sources:
- internal and external;
- incoming and outgoing.
According to the degree of processing:
- primary (unprocessed);
- secondary (already processed for some purpose).
By credibility:
- reliable (valid);
- unreliable.
By time of receipt:
- constant;
- discrete.
2. Types of wages.
On the manufacturing enterprises There are two types of wages: main and additional.
To basic includes payment accrued to employees for actual hours worked and work performed at established rates, tariff rates or salaries.
To additional include payments for unworked time in the organization (enterprise). It is accrued to employees in accordance with the current labor legislation: regular holidays, breaks in the work of nursing mothers, preferential hours for teenagers, during the performance of state and public duties, severance pay upon dismissal, etc.
There are two forms of wages used in manufacturing enterprises: temporary and piecework.
At time-based form of payment is made for a certain amount of time worked, regardless of the number of work performed.
The time-based form of remuneration is divided into two subsystems: simple time-based and time-bonus.
Simple time system wages provides for the payment of wages depending on the amount of time worked and the qualifications of the employee.
Time-bonus system wages are used to increase the material interest of employees: in addition to the rate (salary), a bonus is paid for the timely and high-quality performance of work.
piecework the form of remuneration provides for payment for work performed in accordance with the quantity and quality of manufactured products at piece rates. It is divided into the following main systems: direct piece-work, piece-bonus, piece-progressive, indirect piece-work and chord.
At direct piece system wages of workers are carried out depending on the number of products produced or work performed, based on fixed piece rates established taking into account qualifications.
At piece-bonus system the worker, in addition to earnings at direct piece rates, is paid a bonus for the fulfillment and overfulfillment of the established volume and quantitative indicators.
At piece-progressive system the remuneration of workers within the established initial base (norm) is made at direct piece rates, and beyond that - at higher rates.
Indirect piecework system serves to pay the labor of adjusters technological equipment, mechanics "repairmen, assistant craftsmen and other auxiliary workers. Such payment can be organized at piece rates, increasing by the percentage of fulfillment of production standards on average for the serviced area.
At chord system the amount of payment is established for the entire amount of work, and not for each product or
operation. This system is usually combined with bonuses for reducing the time for completing chord assignments. The total cost is determined based on the norms of time (production) and rates. The chord system is used in works with a long production cycle. The brigade is given a piece of work, providing for the whole range of basic and auxiliary work. The order indicates the beginning and end of work, as well as the amount of wages and bonuses, taking into account quality. Such a system of remuneration is effectively used in construction (team contract), motor transport and other industries. Some workers are sometimes paid mixed form for example, the remuneration of the head of a small team (foreman), who combines the management of the team (time wage) with direct production activities paid at piece rates.
3. Personnel qualification
As we already know, an organization is a group of people whose activities are consciously coordinated to achieve a common goal or goals. The key words in this definition are "a group of people". Without people, there is no organization. Without the right people no organization can achieve its goals and survive.
The head of any organization, as well as the recruiter, must be able to select candidates for jobs, but this is not as easy as it seems to many. After all, every year universities around the world "stamp" great amount specialists, and yet in many countries there is still a shortage of qualified personnel.
Basically, this problem occurs because modern humanity does not want to study and work, and universities do not fully supply their students with knowledge.
For example, a large number of young professionals from Trans-Baikal Territory after graduating from universities, they find themselves in search of work, and immediately to a high position, which is paid at least 8-15 thousand. With such requests, you can go unemployed all your life. And where is all this: promotion, bonuses and awards for Good work, awards for the implementation of their ideas in production, in general, everything that is necessary to achieve their main goal- to sell your labor more expensively? Does no one know the saying: "Free cheese is only in a mousetrap"?
In any profession good specialist, which is a combination of talent, diligence and education, is a rare phenomenon. Many recruiting companies have moved to a global partnership that allows them to select just such candidates from different countries around the world. Just imagine what a problem we have created with the selection of personnel, that they are already looking for it in other countries?
For example, Japan is one of the most developed countries? (In terms of GDP, it ranks third in the world after the USA and China) Yes, all because the population of Japan has a high educational level (Japan is one of the few countries where universal literacy was achieved back in the 19th century, and the proportion of the population with higher education is one of the highest in the world). These people are eager to work and study, even the elderly are willing to continue working after retirement, women are eager to get higher education and children are interested in their future.
So why can't we reach such a level, educate such qualified specialists who will strive to work and gain knowledge?
You can talk endlessly on this topic, so in conclusion I would like to say that everything has already been created before us, and we just have to take it all and use it. And we have proven that even this is not able to cope.
In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the salary for an employee is set employment contract in accordance with the current employer wage systems.
Accordingly, each employer should have its own system of remuneration of employees. The basis for its development will be the provisions of the Labor Code and other norms of the current legislation. What does the current legislation mean by the wage system and what are the requirements for it? As is clear from the name itself, the wage system means a certain set of conditions for the employee to receive wages - remuneration for his work.
In accordance with Article 129 of the Labor Code of the Russian Federation, wages (remuneration of an employee) are remuneration for work, which depends on:
- employee qualifications,
- complexity, quantity, quality and conditions of the work performed.
- compensation payments*,
- incentive payments (additional payments and allowances of a stimulating nature, bonuses, other incentive payments).
In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, wage systems, including:
- Dimensions:
- tariff rates,
- job salaries,
- additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal,
- Systems:
- additional payments and bonuses of a stimulating nature,
- bonuses,
All these documents must be drawn up in accordance with labor legislation and other regulatory legal acts containing labor law norms.
When choosing and developing intra-company systems for remuneration of employees, various systems can be used:
- Tariff wage systems.
- Tariff-free wage systems.
- Mixed wage systems.
This article is intended to help beginners to understand the types and forms of remuneration systems, in the analysis (and, if necessary, development) of intra-company remuneration systems of the company.
Tariff wage system
Many companies use tariff systems for remuneration of employees. As follows from the provisions of Article 143 of the Labor Code of the Russian Federation, tariff wage systems are wage systems based on the tariff system of differentiation of wages for workers of various categories. At the same time, it should be taken into account that only tariff wage systems are directly provided for Labor Code.Other types of systems are not established by the Labor Code, however, in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employer has the right to establish any wage systems at his enterprise that must meet one single condition:
- they should not contradict the requirements of the Labor Code of the Russian Federation and other documents containing labor law norms.
- tariff rates,
- salaries (official salaries),
- tariff scale,
- tariff rates.
The tariff category is a value that reflects the complexity of the work and the skill level of the employee. Qualification level is a measure of the level vocational training worker. The tariffing of work is the assignment of types of labor to tariff categories or qualifying categories depending on the complexity of the work. The complexity of the work performed is determined on the basis of their billing.
Tariffication of work and the assignment of tariff categories to employees are carried out taking into account a single tariff qualification handbook works and professions of workers, a unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards.
These reference books and the procedure for their use are approved in accordance with the Decree of the Government of the Russian Federation of October 31, 2002 No. No. 787 "On the procedure for approving the Unified Tariff and Qualification Handbook of Works and Professions of Workers, the Unified Qualification Handbook for the Positions of Managers, Specialists and Employees."
Tariff wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.
Tariff systems of remuneration are established taking into account:
- unified tariff-qualification directory of works and professions of workers,
- a unified qualification directory of positions of managers, specialists and employees or professional standards,
- state guarantees for wages.
At the same time, the “over-tariff part” of wages (allowances, additional payments and other payments) may be different for different employees, including depending on:
- qualifications,
- the complexity of the work
- the quantity and quality of labor.
At the same time, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended (Article 132 of the Labor Code of the Russian Federation).
At the same time, any kind of discrimination in the setting of wage conditions is prohibited.
* That is, the establishment of the official salary for a free position from the minimum to the maximum size.
The main forms of the tariff system of remuneration are time and piecework.
The difference between time and piecework wages is that with hourly wages, payment depends on the amount of time worked, and with piecework - on the amount of:
- units produced,
- performed operations.
- Time wage form.
This form of remuneration is used when the work of an employee is not subject to rationing or it is too difficult to organize the accounting of operations performed.
Typically, the time-based wage system is used when paying administratively - management personnel, as well as employees of auxiliary production and service facilities.
In addition, this form of payment is used when remunerating part-time workers.
At simple time-based form of remuneration, wages are paid for a certain amount of time worked and does not depend on the number of operations performed.
The calculation is based on the tariff rate or salary and the amount of time worked.
The amount of wages is determined as the product of the tariff rate (official salary) by the amount of time actually worked.
If the month is not fully worked out by the employee, then the salary will be accrued to the employee only for the time actually worked.
If a company uses an hourly or daily wage system, then the employee's salary will be determined based on the hourly (daily) rate multiplied by the number of hours or days actually worked.
At time-bonus In the form of remuneration, when calculating wages, not only the hours worked are taken into account, but also the quantity / quality of work, based on which the employee is awarded a bonus.
The amount of the bonus can be set as a percentage of the salary (tariff rate) of the employee, in accordance with the current in the company:
- bonus regulations,
- collective agreement,
- order of the head of the company.
- Piecework wages.
The piecework form of remuneration encourages employees to increase productivity and the quality of work performed.
The amount of wages is determined on the basis of piece rates provided for the performance of each unit of production, operation.
The piecework form of remuneration is used in organizations that have the ability to clearly fix the quantity and quality of products produced, operations performed.
The piecework form of remuneration, in turn, is divided, depending on the chosen method of calculating wages, into the following types:
- Direct piecework pay.
- Piece-rate wages.
- Piecework progressive wages.
- Indirect piecework wages.
- Lump-sum pay.
Using straight piecework wages, the wages of employees directly depend on the number of manufactured units of products and operations performed.
Wages are calculated on the basis of piece rates. The number of manufactured units of production (performed operations) is multiplied by the corresponding piece rates.
At piece-bonus salary, the salary of employees consists of two parts:
- The first part is calculated on the basis of output and piece rates.
- The second part consists of a premium calculated as a % of the amount of piecework earnings.
Using piece-progressive forms of remuneration, wages of employees are calculated as follows:
- For the manufacture of products / performance of operations within the limits of the norms, the salary is calculated at fixed rates.
- For the manufacture of products / performance of operations in excess of the established norms, wages are calculated at increased (progressive) rates.
Usage indirect piecework forms of remuneration are usually carried out when calculating wages with employees auxiliary industries and service farms.
The salary of such employees depends on the production of the main working personnel and is paid at indirect piece rates for the number of products / operations performed by the company.
Also, the earnings of service workers can be set as a percentage of the wages of the main workers.
At chordal salary wages of employees do not depend on the volume of manufactured units of products / performed operations, but are set for a set of works.
At the same time, depending on how the production process is organized at the enterprise, piecework wages can be individually piecework and collective piecework.
In the case of individual piecework wages, the employee's salary is calculated based on the quantity of products produced by him and its quality.
The amount of earnings is calculated on the basis of piece rates.
With collective piece-rate wages, the salary of employees is determined in aggregate, taking into account the actual products produced and the work performed, their piece rates.
The salary of each specific employee is calculated based on the volume of products produced by the entire unit (team) and the quantity (quality) of his labor in the total volume of work performed.
Thus, the salary of one employee with collective piecework pay depends on the total output.
Tariff-free wage system
The tariff-free system of remuneration is characterized by a close relationship between the level of the employee's salary and the wage fund, determined by the specific results of the work of the labor collective.Each employee is assigned a constant coefficient of qualification level.
At the same time, when calculating earnings, the labor participation coefficient (KTU) of a particular employee is taken into account in the results of the company's activities.
When using the tariff-free system, employees are not set a fixed salary or tariff rate.
In this case:
- salaries, bonuses, other incentive payments,
- their ratio between separate categories employees
The salary of an employee with such a system of remuneration depends on the final results of the work of the organization, structural unit, as well as on the volume Money directed by the company to replenish the wage fund.
Accordingly, the salary of each employee is calculated as a share in the total payroll.
The tariff-free remuneration system is used in a situation where it is possible to organize the accounting of the results of an employee's work.
Such a system stimulates the general interest of the team in the results of work and increases the level of responsibility of each employee for their achievement.
Accordingly, the tariff-free system can be applied by not large companies.
At the same time, if the activities of companies are related to the production of products and, accordingly, the use of a tariff-free system may infringe on the interests of employees in terms of the guarantees provided for by the Labor Code.
In such cases, companies use mixed wage systems, with elements of tariff and tariff-free systems. We will talk about them below.
Mixed wage system
The mixed wage system is interesting in that it combines both the features of a tariff system and the features of a tariff-free wage system.A system of this type can be used, for example, in a budgetary organization that has the right to exercise entrepreneurial activity in accordance with the founding documents.
Mixed wage systems include:
- floating salary system
- commission form of remuneration,
- dealer mechanism.
Such a system can be used to pay administrative and managerial personnel and specialists.
Accordingly, the amount of salary depends on the quality of the employee's performance official duties.
Application commission form of remuneration is now quite common.
According to this system, the work of many specialists of sales departments is paid.
The salary of an employee for the performance of his duties is determined in this case as a fixed percentage of income from the sale of goods, products, works and services.
At the same time, the choice of a specific mechanism for calculating wages, when using a commission form of remuneration, is regulated exclusively by the company's internal regulations and depends on the specifics of the organization's activities.
Many trading companies, for example, set commissions as a fixed percentage of the amount of proceeds from the sale of goods.
In addition, a differentiated interest rate can be set in the company - depending on the type of goods sold and their economic return.
Also, often, instead of interest, fixed prices are used for the sale of each commodity unit / batch of goods.
In large organizations, quite often a percentage scale is set for the sales department, which is applied to the so-called “base rate” (salary) depending on sales volumes (if the sales norm is not met, then the% decreases, and if it is fulfilled or exceeded, it grows).
In conclusion, let's talk about dealer mechanism.
This system of remuneration is based on the fact that an employee of the company at his own expense acquires the goods of the company in order to sell them independently.
Accordingly, the amount of the employee's earnings in this case is the difference between the price at which the employee purchased the goods and the price at which he sold them to customers.
