Piecework formula. How to calculate wages under various wage systems

The concept of piecework wages for employees means the procedure for accruing financial remuneration for the amount of work performed. If production allows you to create an algorithm, how to calculate this very volume made? There are two possible ways evaluation of the work performed: quantitative and qualitative, but each of them implies the possibility of calculating the amount of work performed. The legislator puts forward special requirements for the procedure for calculating wages in this way, not forgetting the application of the minimum wage value.

More about the concept

In labor law, there are three types of calculation of wages:

• piecework;
• temporary;
• mixed.

As already mentioned, the procedure for calculating wages based on piecework production is to fix the number of units produced, each of which has its own cost. As a result, a calculation is formed from the quantity of goods ready at the output at the end of the month. This type of fixation of payments is typical for the following types of employment: copywriter (each written text is evaluated according to the number of printed characters), turner (the number is taken into account finished parts), taxi driver (the salary is formed on the basis of the number of transportations carried out). Example: citizen A works as a turner at a piston factory, and his job is to manufacture railway pistons. Each of them costs 300 rubles. At the end of the month, citizen A produced 180 pistons. 180 * 300 = 54,000 rubles. This is the amount that is considered to be the actual earnings of employee A on a piece-rate basis.

Temporary payment means setting the cost of one hour of work. At the same time, the level of industrial activity does not affect income. Example: citizen B is employed as an ambulance paramedic with a work schedule of one day / three. During the month, the paramedic worked seven full shifts of his own and two replacements. Thus, it turned out 216 working hours. The full salary is calculated by the formula:

cost of one hour of work * 216 = monthly income.

Mixed Formation Method wages consists in the simultaneous use of piecework and temporary formulas. Most often this type is used at points of sale of household goods. The employer indicates the rate, that is, the amount that will be guaranteed to be provided to the employee, regardless of production performance. Additionally, a percentage is added for the sales made. The final salary will depend on the success of the sales. According to the norms of the current legislation, the calculation of the calculation of wages for employees takes place in the form that will be chosen by the head of the enterprise, based on the type of production.

Important! The only requirement that should certainly be met is that salaries should not be lower than the official minimum wage rate.

Advantages and disadvantages

When choosing an applicable system of remuneration of labor, one must focus not only on the type of production, but also on labor collective. So, each of options has its advantages and disadvantages, which affect the efficiency of labor and the quality of the work performed. The main advantages of the piecework formula include:

• the ability of the manager to control the work of each individual employee, based on production results;
• an increase in the amount of produced goods due to the desire of employees to increase personal income;
• an overall increase in productivity due to the established competitive atmosphere in the team.

Read also The procedure for paying for a business trip on a day off

But, at the same time, there are significant shortcomings that cannot be ignored. The main ones include:

• a decline in the quality of manufactured goods is not excluded, since the cost of labor depends on the number of materials produced, and not on their quality;
• workers sometimes violate the manufacturing process;
• employees can turn a blind eye to safety and other production requirements;
• in the event of a forced shutdown of production, for example, in the event of a breakdown, the salary of employees drops significantly.

Disadvantages and advantages are inherent in all methods of remuneration, therefore, when choosing a comfortable system, one must proceed from the type of official duties performed, as well as the requirements of the production process.

Varieties

How to correctly calculate the piecework payment for work performed depends on the type of deduction system chosen. The legislator defines several types of this calculation method, each of which will be convenient for different enterprises. The main types of piecework wage calculation include:

• direct (only the amount of material performed is taken into account, the unit price of which depends on the length of service of the employee and his qualifications);
• bonus (the calculated salary is based not only on the number of parts manufactured, but also on additional conditions which are not obligatory and do not affect the basic earnings, for example, exceeding the norm or improving quality);
• indirect (applicable when the work of employees is not directly related to manufacturing, but the efficiency of performers depends on their work; for example, this is the earnings of personnel who service machines and other working equipment);
• progressive (the amount of salary is charged, depending on the volume performed, that is, the greater the result, the higher the cost of a unit of goods);
• chord (when performing work as part of a team, when each employee performs only part of the production work, and the result is achieved by everyone as a whole).

Deduction algorithm

Piecework wages involve the use of two possible calculation formulas. The first of these is based on the number of goods produced. To calculate the full salary of an employee, you need to keep in mind the following values:

• production rate per day;
• job rate per day.

The cash rate for one working day is divided by the number of parts to be produced in one day. Thus, we get the cost of one part. At the end of the month, based on the fixed quantity of manufactured goods for the entire calendar month, the salary is calculated by multiplying the number of goods by the cost of one unit.

Piecework premium payment systemgood luckis the most fair from an economic point of view, since it allows to stimulate the quantitative and qualitative indicators of the work of employees. You will learn how the salary is calculated in the conditions of using the piece-bonus system from the article.

How to calculate piecework bonus salary?

A feature of the piece-bonus system is that in order to calculate salaries, an employee needs not only quantitative indicators, but also qualitative ones.

So, wages this case consists of 2 components:

• earnings for manufactured products;
• additional payment for a job well done (for example, a bonus for exceeding the monthly plan, saving raw materials, reducing the percentage of defects, passing the work on the first try, etc.).

Piecework calculation

When calculating the piecework part of wages, the value of the price of labor, expressed per unit of output, is multiplied by the volume of actual output. To calculate the price of labor, information is required on the tariff rate, which is differentiated depending on the qualifications of the employee and the standard time / output for the manufacture of a unit of output.

To calculate the piece rate per unit of product, it is necessary to divide the employee's rate per day, set in rubles, by the daily standard for output. In the event that an employee produces products of various types, the cost values ​​for each type are summed up when calculating monthly earnings.

IMPORTANT! Employers can also use ways to encourage employees to perform more skilled work. So, depending on the category assigned to an employee, the price of his labor increases with the growth of qualifications.

At the same time, in Part 3 of Art. 150 of the Labor Code of the Russian Federation provides for the protection of the interests of an employee if the employer instructs him to perform less qualified work. In this case, the employer will have to pay the employee the difference between the categories.

Calculation of the premium part

The rules for calculating bonuses established at the enterprise are prescribed in an internal act. Thus, the bonus part of wages can be expressed in absolute or relative terms.

Most employers who set a surcharge for overfulfillment of the plan in terms of the number of products produced prefer to use coefficients that increase the amount of earnings.

Example

During the month, the employee produced 47 products instead of the planned 43. Overfulfillment of the plan was 9% (47 / 43 × 100 - 100). Therefore, at a set price for 1 manufactured product of 300 rubles. he will receive a salary, taking into account a bonus of 9%, which in monetary units will amount to 15,369 rubles. (47 x 300 x 1.09).

The formula for calculating wages for a piece-bonus form of remuneration

In order to automate the process of payroll at the enterprise, unified calculation methods are used. So, for the piece-bonus system, the salary (ZPsp) will be determined by the following formula:

ZPsp \u003d Zsd + Pkp,

Zsd - earnings at a piece price for labor;

Pkp - premium surcharge for quality indicators.

For December 2017, the worker of the workshop Avgustovich S. L. was charged a salary of 25,000 rubles. In a month he had to make 500 products for 50 rubles. for a unit. According to the document on bonuses, if 470 products (94%) are handed over the first time (without marriage), then a bonus of 6% is charged to the piecework part of the earnings. For each percentage above the established norm of 94%, the employee is also given a bonus of 2%. In fact, in December, the workshop worker Avgustovich S. L. handed over 500 products, and 490 of them were handed over immediately, which amounted to 98%.

Based on the available data, it is possible to calculate the wages of the shop worker Avgustovich S. L. for December 2017:

1. We determine the amount of the bonus for the delivery of products within the plan:
   25,000 × 0.06 (i.e. 6%) = 1,500 rubles.
2. Premium for exceeding the plan:
   25,000 × (98% - 94%) / 100% × 0.02 (i.e. 2%) = 2,000 rubles.
3. The total premium will be:
   1,500 + 2,000 = 3,500 rubles
4. Salary for December 2017 will be:
   25,000 + 3,500 = 28,500 rubles

In the event that an employee exceeded the planned norm and, in addition, received a bonus for exceeding the output norm, the calculation is complicated by the fact that the piecework part of the salary is also calculated separately:

Calculation example:

The daily production rate of the seamstress Ukhova P.R. in October 2017 amounted to 10 items. Ukhova P. R. worked this month for 21 working days. At the end of the month, it was calculated that she sewed 245 items. For each product, 100 rubles are paid. For overfulfillment of the plan in terms of the number of products manufactured per month, for every 5% excess of the established norm, a bonus of 2% is due.

Let's calculate the earnings of the seamstress Ukhova for October 2017:

1. The amount of piecework wages:
   245 ed. × 100 rub. = 24,500 rubles.
2. Let's define the standard for the piecework part of earnings:
   21 days × 10 ed. = 210 ed.
3. What is the percentage of overfulfillment of the plan by P. R. Ukhova:
   245 / 210 × 100 - 100 = 16.67%
4. The coefficient of bonus surcharge for overfulfillment of the plan will be:
   16.67 / 5 × 2 = 6.67%
5. Reward for overfulfillment of the plan:
   24,500 × 6.67% / 100% = 1,634.15 rubles
6. The salary for October 2016 will be:
   24,500 + 1,634.15 = 26,134.15 rubles

How to set piece-bonus wages?

As indicated in Part 2 of Art. 135 of the Labor Code, the systems of remuneration and bonuses are established by the collective agreement, local regulations (for example, the regulation on piecework wages, the regulation on bonuses).

To regulate the rules of remuneration, internal documents are issued that form the principles and describe the system of remuneration established at the enterprise. Such internal regulations must comply with the norms of labor legislation and the collective agreement adopted at the enterprise (if any).

In addition, the terms of remuneration are significant and must be described in the employment contract with each employee (Article 57 of the Labor Code). This means that when signing employment contract the established conditions of the piece-bonus payment system should be agreed upon and the parameters that affect the increase / decrease in wages depending on the number of products produced, their quality characteristics, saving resources, etc. should be indicated.

In the event that the company uses a piece-bonus system, to calculate the wages of employees, it is necessary to sum up the piecework part of the earnings with the bonus. At the same time, bonus surcharges are established, as a rule, for the quality indicators of the worker's work. For example, for reducing the percentage of marriage, increasing production rates or saving resources.

1. When direct piece system payment is made at piece rates based on the number of units produced or work performed.

Piece rate - this is the amount of payment for a unit of production or the performance of a certain operation, is established for certain works based on the tariff rates of the corresponding categories of work performed, which are determined by:

CdR \u003d NTS x Hvr '

where SdR - piece rate;

Nvr - the norm of time.

EXAMPLE.

The standard time for performing a production operation is 0.25 standard hours. The category of work is 5. The hourly tariff rate is 145 rubles.

The piece rate is:

SdR \u003d 145 x 0.25 \u003d 36 rubles.

If a production rate is set for the work performed, then the piece rate is determined by dividing the hourly (daily) tariff rate by the hourly (daily) production rate:

SdR \u003d PTS / CNV or SdR \u003d DTS / DNV,

where DTS = (NTS x number of hours on a day shift)

where SdR - piece rate;

HTS - hourly tariff rate;

CHNV - hourly norm of time;

DTS - daily tariff rate;

DNV - daily production rate.

EXAMPLE.

The hourly rate for work of the 6th category is 144 rubles. The norm of time for an eight-hour working day is 80 units. products.

CALCULATION.

SdR \u003d (NTS x 8 hours) / DNV \u003d (144 x 8) / 80 \u003d 14 rubles.

Salary is determined as follows:

Zp \u003d SdR x K,

where Zp - wages;

SdR - piece rate;

K - the number of units of production or work performed.

EXAMPLE.

The locksmith of the 4th category in the current month made 520 parts. The hourly tariff rate is 128 rubles. The standard time for the manufacture of one part is 0.35 hours.

CALCULATION.

Piece rate: SdR = 128 x 0.35 = 45 rubles.

Wages accrued: Zp = 45 x 520 = 23,400 rubles.

The direct piecework form of remuneration is used when performing one-time work, which is documented in the document "Work order for one-time work".

EXAMPLE.

A worker-pieceworker of the 6th category (ChTS - 240 rubles) was issued an order for one-time work on the manufacture of a machine tool, which contains the following data:

Quantity of manufactured products 3 pcs.;

Norm of time per unit. 21 hours;

Preparatory-conclude. time 0.25 hours.

CALCULATION.

Let's do an appraisal.

Piece rate SdR = 240 x 21 = 5,040 rubles.

Payment for the preparatory and final time: P - Zvr \u003d 240 x 0.25 \u003d 60 rubles.

Wages for actually manufactured 3 units of products are:

Zpn \u003d (5,040 + 60) x 3 \u003d 15,330 rubles.

2. When piece-bonus to the piecework wage system, a bonus is added to the piecework earnings for the fulfillment and overfulfillment of certain indicators (fulfillment and overfulfillment of production plans; output standards; improving product quality; saving raw materials, fuel, energy, etc.)

EXAMPLE.

The locksmith of the 4th category in the current month made 520 parts. The hourly tariff rate is 142 rubles. The time limit is 0.42 hours. A 20% bonus is provided for overfulfillment of production standards. piecework.

CALCULATION.

Piecework wages: ZP \u003d 142 x 0.42 x 520 \u003d 31,013 rubles.

Premium: Pr \u003d 31,013 x 20% \u003d 6,203 rubles.

Wages accrued: RFP = 31,013 + 6,203 = 37,216 rubles.

3. Indirect piecework the system serves to pay workers serving the main production, on the work of which they show an indirect influence (adjusters, mechanics, repairmen, etc.).

The indirect piece rate is determined by dividing the tariff rate by the number of products planned for production by the main workers.

EXAMPLE.

The hourly rate of a worker performing equipment adjustment is 127 rubles. 164 hours worked in the current month. The main workers in this workshop produced 1,200 parts. Plan (norm) - 1,000 parts. Calculate wages.

CALCULATION.

The salary of the adjusting worker according to the tariff: RFP = 127 x 164 = 20,828 rubles.

Wages at indirect piece rate:

ZP \u003d 20,828 / 1,000 x 1,200 \u003d 24,994 rubles.

4. piece-progressive wages are used for material incentives for pieceworkers for products manufactured in excess of the established norm.

For products manufactured within the limits of the norms, wages are paid at direct piece rates, and in excess of the established norms - at increased piece rates.

The amount of prices is established in the collective agreement of the enterprise.

EXAMPLE.

According to the document "Task-report for 12.02.2001", the production rate is 40 parts. In fact, 47 parts were made. For each item manufactured in excess of the norm, according to the collective agreement, payment is made at one and a half times. NPV is 174 rubles. The norm of time for 1 part is 0.24 hours.

CALCULATION.

Piece rate: SdR = 174 x 0.24 = 42 rubles.

Salary according to the norm: ZP \u003d 42 x 40 \u003d 1,680 rubles.

Wages in excess of the norm: salary = 42 x 7 x 1.5 = 441 rubles.

Wages accrued: Zpn = 1,680 + 441 = 2,121 rubles.

5. chord the payment system is used when a team of workers consists of several people of different specialties. Payment is made for the entire scope of work at established piece rates.

This system is usually combined with bonuses for reducing the time for completing chord assignments.

The chord system is used on workers 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.

The determination of the wages of the members of the brigade begins with the calculation of the total piecework earnings of the brigade on the basis of the brigade attire. Then this earnings are distributed among the members of the brigade in the following ways:

1. Proportional to the coefficient - hours.

The value of the coefficient-hours is found by multiplying the hours worked by the tariff coefficients. The salary of each team member is determined by multiplying the coefficient-hours by the cost of one coefficient-hour. Distribution of piecework earnings between members of the brigade according to the coefficient of earnings.

First, the salary of each member of the team is calculated according to the tariff (actually worked hours are multiplied by the hourly tariff rate), then the earnings coefficient is determined (the total amount of earnings along the line is divided by total amount tariff wages). The salary of each member of the brigade is calculated by multiplying his salary according to the tariff by the coefficient of earnings.

Similar information.

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

Today you will learn:

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

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

What is piecework wages

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

• Download a sample piecework contract

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

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

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

Concepts that are inextricably linked with the word "piecework"

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

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

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

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

Piecework payroll calculation

We give two examples of such a calculation.

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

The piece rate is calculated by dividing the daily tariff rate by the daily rate by detail:

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

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

Z \u003d 10 * 2400 \u003d 24000 rubles.

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

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

We consider the value of the piece rate:

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

Monthly earnings will be:

Z \u003d 75 * 600 \u003d 45000 rubles.

Types of piecework wages for employees

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

Consider its main types with examples:

The procedure for transferring to piecework wages

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

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

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

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

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

Advantages and disadvantages of piecework wages

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

Consider them:

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

Everything more companies shifts to piecework. This format seems fair to both employers and employees themselves. In theory, business productivity could well increase by 15-20%, while personnel costs remain almost the same. But this is possible only with a competent approach to the development and implementation. new system payment.

The concept and features of piecework wages

A piecework form of payment is a system in which remuneration does not depend on the number of hours spent at the workplace, but on specific results. With this format, the salary for each employee is calculated individually and depends on the output, quality of products or services, the number of defects and other factors. Simply put, the staff has a material incentive to work faster and better.

The effectiveness of piecework payment primarily depends on the specifics of production. The most significant increase in performance is observed in conveyor production, where each operator works on his own and performs simple monotonous tasks. The main condition for the introduction of such a system is the ability to quantify the results of work. So, it is possible to count the number of defective parts without problems, but it will no longer be possible to evaluate the designer’s creation in numbers.

Fact: after the transition to piecework, the average monthly salary of employees increases by 14–16% at enterprises in the shoe and clothing industries, and by 20–50% at automobile plants.

But, say, in the service sector, it is more expedient to choose the traditional option of hourly payment. This is more fair, because for the same period of time different specialists can perform tasks of varying complexity. Piecework is not suitable for managers, engineers, lawyers, consultants, teachers, etc.

Video: what are the forms and systems of remuneration of personnel

Table: comparison of hourly and piecework wages

Advantages

Piecework in itself is a pretty powerful motivator. The employee understands that his salary depends on how well and quickly he works, and he is ready to give 100% to get more.

But the most valuable is the feeling of control that employees have when paying for results.

Piecework pay increases productivity in mass production

Flaws

At first glance, it seems that piecework is a “panacea” for laziness and carelessness of workers, marriage, and missed deadlines. But this system has its significant disadvantages that you need to remember:

1. Product quality suffers. Sooner or later, all enterprises that pay exclusively for the quantity of manufactured products face such a problem.
2. Teamwork is not encouraged. For a pieceworker, only his own result matters - the successes and failures of his colleagues are often completely indifferent to him. He does not share the missions and values ​​of the company, he does not know how to work in a team. If another firm offers such an employee more, he will say goodbye to you without a shadow of regret.
3. Employees violate safety rules. In pursuit of maximum output, workers are constantly in a hurry, making mistakes when connecting and setting up production equipment. Because of this, cases of injuries become more frequent, too much raw material is consumed, and expensive equipment fails.
4. There is a "ratchet effect". When someone manages to complete more work than expected, the manager may take it in their own way. His first assumption is that the task is too easy, so you need to pay less for such work. As a result, the professionalism of employees is growing, and the level of payment is steadily declining.

Many difficulties also arise in the process of calculations. So, you will have to think in advance how the factors affecting the output, but not dependent on the will of the employee, will be reflected in the salary. Colds, bad weather, problems with material suppliers, equipment malfunctions can all seriously degrade productivity.

Another question that inevitably arises when switching to piecework is how to evaluate the quality of products. After all, not all characteristics can be measured.

As a result, we come to the conclusion 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. Compensation for performance should be combined with other methods of encouragement - the only way to maintain a balance and increase productivity without sacrificing quality.

Types of piecework wages

In its "pure" form, piecework is now used only by freelancers - for example, content managers, whose earnings may depend on the number of completed product cards in an online store or posts published on a blog.

AT real business everything is much more complicated. If you decide to switch to piecework, you must establish production rates and rates for workers with different levels qualifications. At the same time, it is your responsibility as an employer to ensure that subordinates are able to comply with these standards. In simple terms, it is you who should make sure that the company receives a sufficient number of orders every month.

Piecework wages were used in the Soviet Union

Pure piecework is often used in mass production

piece-progressive

The introduction of piecework-progressive pay allows you to create a real "explosion" of motivation among employees and dramatically increase output. Such a system is most effective in the short term - for example, if you need to urgently complete a large order.

The point is simple. There is a certain plan that needs to be completed within a month. If an employee has worked at the minimum, his work will be assessed at the standard rate. However, each unit of output or task performed in excess of the norm is already paid at increased rates. The size of the bonus usually depends on the degree of overfulfillment of the plan and can reach 200%.

Piece-progressive system can work in the opposite direction. For employees who failed to reach the planned targets, reduced tariffs can be used (the only condition is that the total income for the month should not fall below the minimum wage).

Example. The installer of subscriber communication lines is given piecework-progressive wages, according to which the production rate per month is 15 sets of works to connect the subscriber's computer to the company's Home Internet network.

The piece rate is 3500 rubles. for each set of works within the norm (15), for production in excess of the norm, the piece rate increases to 4000 rubles.

The employee completed 17 sets of works in a month. His salary is:

• wages within the norm of output: 3500 rubles. x 15 sets = 52,500 rubles;
• wages in excess of the production rate: 4000 x 2 sets. = 8000 rubles.

Total earnings for the month amounted to: 52,500 rubles. + 8000 rub. = 60,500 rubles.

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Piecework premium

In terms of calculations, the piece-bonus system is much simpler than the “progressive” version. Employees also receive monetary rewards for exceeding the plan, with the only difference being that in this case bonuses are not added to the salary, but are paid in larger amounts in the form of bonuses (for example, before the New Year or after the successful completion of a major project).

The possibility of paying bonuses is a good motivator for employees

The main advantage of this payment format is flexibility. Unlike the previous options, the piece-bonus system can be "sharpened" for the company's strategic goals. It is not necessary to focus on production - you can issue bonuses for:

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

Most often, this method of remuneration is used by construction and repair companies. The piecework-bonus system allows you to motivate employees to quickly and efficiently fulfill urgent orders.

Example. For settlements with the fitter-installer of interior doors, Sokol LLC uses a piecework-premium system of remuneration. The piece rate for one delivered door is equal to 60% of the cost of its installation according to the price list of the company.

Bonuses are paid monthly for the quality of work (in the absence of customer complaints during the warranty period). In a month, an employee delivered four interior doors standard sizes from a jointed array of beech and oak, the total cost of which according to the price list is 76,375 rubles.

The salary for the month according to the piece rate was: 76,375 rubles. x 60% = 45,825 rubles. The regulation on remuneration and bonuses of Sokol LLC provides for:

• premium for quality in the amount of 15% of the accrued piecework earnings: 45,825 rubles. x 15% = 6873.75 rubles;
• bonus for the absence of damaged materials when installing doors in the amount of 7% of the accrued piecework earnings: 45,825 rubles. x 7% = 3207.75 rubles.

The total amount of monthly earnings was: 45,825 rubles. + RUB 6873.75 + 3207.75 rubles. = RUB 55,906.50

E. V. Vasilyeva, tax consultant of Link CJSC

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Indirect piecework

Let's move on to more highly specialized forms of payment. The indirect piecework system is used in those organizations where there is a clear division of personnel into main and additional (servicing). In particular, this format is best suited for remuneration of craftsmen who monitor the condition industrial equipment and ensure its smooth operation.

Indirect piecework payment can be used, for example, for mechanics who maintain the company's fleet

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

1. If several objects are served, the share of the tariff that will apply to each is calculated by dividing the vehicle by the number of objects. Then an indirect rate is determined - the share of the tariff rate is divided by the rate of production or the rate of time for the main object. Earnings on the object is obtained by multiplying the indirect price by the real results. The entire salary for the calculated period is the sum of payments for all objects.
2. The salary of an additional worker is calculated according to the average percentage of the planned volume. The resulting volume of production for the billing period for all objects is added up, and then divided by the sum of the planned indicators. Then the person's earnings are calculated, depending on the hours worked. The resulting value is adjusted by the calculated average percentage of plan completion.

Example. Technological and auxiliary equipment for the manufacture of plastic products serves two technological lines producing blown PET containers and thermoforming.

The daily tariff rate of the adjuster is 2500 rubles. The daily production rate for the PET blow molding line is 50 units, and for the PVC vacuum thermoforming line is 80 units. During the month, 1,100 units of products were produced on the PET blowing line, and 1,760 units on the thermoforming line.

The indirect piece-rate for the PET-blowing line is 2500: (50 units x 2) = 25 rubles. The indirect piece-rate price for the PVC vacuum thermoforming line is: 2500: (80 units x 2) = 15.63 rubles.

The total monthly salary of the adjuster is (25 rubles x 1100 units) + (15.63 rubles x 1760 units) = 55,008.80 rubles.

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

The picker has an hourly rate of 240 rubles. He worked 168 hours in a month. This worker serves five main workers, whose total number of main working hours for the month was 840. During the month, 1000 standard hours were generated by the main workers.

The average percentage of the performance of the production standards by all serviced workers is 1000: 840 x 100 = 119.05%. The salary of a picker for the month was (240 x 168 x 119.05) / 100 = 48,001 rubles.

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

Mixed (piece-time)

Mixed payment - « golden mean» between time and piecework wages. It is successfully used by both large corporations and small firms.

Most often, this option is chosen by conservative managers who seek to increase production efficiency, but at the same time require the constant presence of employees in the workplace. In addition, the transition to piece-time pay will allow the company not to lose valuable employees during periods of downtime.

Piece-time payment system will financially protect employees from downtime

Under a mixed system, an employee is guaranteed to receive a fixed salary, which has nothing to do with labor efficiency. As a rule, this part of the salary is 60-70% of the tariff and is charged for the hours worked. But the size of the allowance depends on the quality of the work performed, the achievement of planned indicators, and the efficiency of time use.

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

chord

The main "trick" of the piece-rate system is that in this case the employee is paid not for a unit of production or one client, but for the entire project. The order must specify the dates of commencement and planned completion of work. The worker can complete the project ahead of time and move on to the next one.

To calculate the salary, a detailed calculation is drawn up, which lists all types of work, their volume and cost. If the chord outfit is designed for several months, the payment is also divided into several parts. The amount of advance payments depends on the volume already worked out.

The chord system is suitable for both teams and individual performers. As an additional motivation, you can use the bonus system.

Example. A team consisting of one electrical repairman and two machine tool repairers repaired woodworking machines in four days (32 working hours) in accordance with the assignment issued in the form of a piece order.

The working time of an electrician is 10 hours, machine operators - 22 hours each. The total cost of the work performed was 12,800 rubles.

Members of the brigade were paid:

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

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

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

How to enter piece rate

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

1. Development of regulations on remuneration, calculation of piece rates and bonuses.
2. Coordination new concept wages with representatives of trade unions (if any) and the staff of the organization.
3. Preliminary discussion of changes with company employees.
4. Adding a piece-rate clause to collective agreement and other local acts.
5. Approval of the order to change the form of remuneration.
6. Notifying employees of upcoming changes.
7. Amendment of the standard employment contract (section on wage conditions).
8. Conclusion of additional agreements and approval of piece rates for employees who previously received a salary.

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

The transition from salary to pay for performance is a powerful “shake-up” for any business. At the same time, part of the staff is inevitably eliminated, the work process becomes more dynamic and stressful, and it may take several months for the staff to adapt. For the new system to be effective, you must have a good understanding of what motivates your employees.

Frankly, the most difficult thing that you have to do is a “heart-to-heart talk” with the team. Prepare for the fact that employees will perceive the news about the change in the pay 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 turning points that a huge role begins to play non-material motivation. Your employees are afraid of losing relevance and being “overboard”. They need to feel their own importance. Show subordinates that you appreciate them, do not avoid uncomfortable questions - an honest, open conversation will allow you to gain the respect and trust of employees. Your employees need to understand that you are on their side. And for a strong leader who is ready to take responsibility, support, teach, help, people will go anywhere. Even for piecework jobs.

Video: the process of introducing a new wage system

Regulation on piecework wages

So, your company is ready to switch to a new format of work. The first step will be to develop a regulation on wages. This is a rather long and laborious process, but if you have already thought out the algorithm for calculating rewards and fines, it all comes down to monotonous filling out of paperwork.

The regulation on remuneration is one of the most important internal acts of the company, which describes in detail the mechanism for calculating payments, basic rates for different types products and services, the procedure for calculating bonuses, etc. This document is written according to a standard template and contains the following blocks of information:

• the name of the organization indicating the full name of the immediate supervisor;
• norms and rules prescribed in the legislation, to which the creators of the document refer;
• a listing of all employees or structural units to which the rules of the regulation apply;
• an indication of the specifics of the activity and tariffication (for which services a certain fee is due);
• what are the standards and guarantees from the employer;
• what are the responsibilities of employees whose wages are calculated according to the piece rate scheme;
• whether there is a system of bonus and incentive payments;
• for what merits allowances are due;
• from which moment the provision comes into force.

For convenience, information about all allowances, bonuses and bonuses is usually drawn up in the form of tables. In the corresponding column, interest rates are recorded for each type of compensation: for overtime, work in holidays and night shifts.

The regulation on piecework pay is signed by the CEO of the company. But the decisive vote in this case belongs to the employees themselves: if the proposed conditions do not suit them, the manager will have to make concessions and find a compromise.

Reference: if the prices have changed, it is not necessary to draw up a new provision - all amendments can be immediately made to the current document. But it will be possible to charge salaries at the new rates, again, only after you receive approval from the trade union and the company's employees.

Photo gallery: an example of the execution of a provision on piecework wages

On the first page, you need to indicate all types of work, positions and specific employees for which you plan to use piecework pay. The level of payment may depend not only on output, but also on the skill level of the employee. The application indicates the units of measurement, labor intensity and piecework rate for each type of work When compiling a table of piecework pay, all types of work are grouped according to areas. The regulation on wages comes into force only after it is approved by representatives of the trade union

Order to change the form of remuneration

The pay clause is just an alternative concept of the motivation system, which in itself does not oblige either the employer or employees to anything. To approve the new rules, the head must issue an appropriate order. The order is an administrative document, mandatory for execution, and has legal force.

Again, there are no standardized templates, there are no design requirements. The order is drawn up in a free form, taking into account the features business style. The text must include:

• number, date and place of signing the document;
• general information about the enterprise: name, form of ownership, information about the personality of the head;
• basis for creating an order: introduction new form organization of labor, reorganization of the management structure, change in the technology of manufacturing products, etc.;
• date of signing and number of the new regulation on remuneration;
• who will be transferred to piecework pay - structural units, positions, full names of specific employees;
• new methods for assessing the quality and productivity of labor;
• the timing of the introduction of changes (at least 60 days from the date of issuance of the order);
• Full name and position of the employee who will monitor the execution of the order.

As soon as the decision is signed by one of the top managers, information about it must be entered in the register of internal documents or a special register of orders. The document is assigned registration number and handed over to the employee who was appointed responsible for the execution of the order. He also puts his signature, confirming that he has read the new order.

Important: without the signature of the CEO or other authorized person, the order will not be considered valid. Moreover, it must be done by hand - it is forbidden to use facsimile stamps on such documents.

The finished order is filed into a folder with the current administrative documentation. It is stored there for the entire validity period - as long as the same tariffs and wage conditions are used at the enterprise. After the approval of the new order, the documents that have lost their relevance are transferred to the archive department.

Photo gallery: samples of orders to change the conditions of remuneration

According to the law, the employer will be able to switch to a piece-rate form of payment only 2 months after the approval of the relevant order. The director can appoint an employee who will be responsible for the execution of a specific order, or leave control over himself. invalidated

Notification of the transition to piecework payment

It is advisable to write in additional agreement not only conditions, but also the exact date transition to piecework

How to calculate piecework wages

To calculate the income of a pieceworker, you need to know how much work he completed in a certain period. Therefore, in addition to the standard time sheet, organizations that use such a payment system introduce additional primary documents:

• piece work orders (forms N 414-APK and N T-40);
• report on the development of the brigade (form N T-17);
• report on the production per shift (form N T-22);
• cumulative report on production (form N T-28);
• production accounting sheet (form N T-30);
• route sheets and maps;
• timesheet;
• act of acceptance of work performed, etc.

Based on these data and labor standards established for certain types of work and qualifications of employees, wages are calculated.

Piece rate calculation

The main factor on which the employee's income will depend is the piece rate. There are two formulas for calculating this indicator. The first is used at enterprises where production standards are set - as a rule, these are large factories that produce large batches of the same type of products. You can calculate the piece rate using the formula R ed \u003d T d × H in, where:

• R ed - piece rate per unit of work performed or manufactured products;
• T d - the daily tariff rate of a worker-pieceworker, corresponding to his category;
• H in - shift rate workings.

In small industries, time norms are often introduced instead - the amount of working time required for a worker of a certain qualification to perform a particular task. In this case, instead of the production rate, it is necessary to substitute the established time rate in hours into the formula.

Table: earnings calculation formulas for different piecework payment systems

piecework payment system	Formula	Conventions
Individual direct	Z sd \u003d R unit × O n	Z sd - total earnings at piece rates, rubles; R ed - price per unit of each (n-th) type of work; О n - the actual volume of output for each (n-th) type of work performed.
Piecework premium	Z sd.p. \u003d (Z sd + Z sd × P in + P p × P o) ÷ 100	Z sd.p. - the total salary of a worker according to the piece-bonus system; Z sd - earnings of a worker at piece rates; P in - the percentage of bonuses for the performance of bonus indicators; P p - percentage of bonuses for each percentage of overfulfillment of bonus indicators; P about - the percentage of overfulfillment of bonus indicators.
piece-progressive	Z sd.prog \u003d Z sd × K r × (1 + (N vyr.f - N vyr.b) ÷ N vyr.b))	Zsd.prog - salary according to piecework-progressive wages; Z sd - earnings at basic piece rates; H vyr.f - the actual implementation of production standards; H vyr.b - the level of performance of production standards, taken as a base,%; K p - the coefficient of increase in the basic price, taken on a scale in accordance with the percentage of overfulfillment of the original (base) norm.
Indirect piecework	Z k.sd \u003d T × F × Y iv	Zk.sd - the salary of a worker with an indirect piecework payment system; T - hourly wage rate of a worker, rub.; Ф - the number of hours actually worked by this worker for the billing period; Y iv - the total index of the implementation of the norms by the main personnel, which is served by the worker; R k.sd - indirect piece rate; φ - the number of hours worked by the main staff, which is served by the worker.
	Z c.sd \u003d R c.sd × φ

Technically, it is not difficult to switch to a piece-rate payment system at an enterprise. But it is much more important to understand what format suits your business in this moment and create a well-functioning mechanism in which each employee will have a real opportunity to receive fair remuneration for their work.