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pay systems. Performance of works of various qualifications

One of the affordable and enough effective ways remuneration of employees for the work done is piecework wages - according to Labor Code Russian Federation, such a variant of registration of relationships is legal. The use of a piece-rate form of payment allows you to effectively solve many organizational and personnel issues and can be equally beneficial for both the employer and the workers themselves. However, like any other form of organization of the payroll mechanism, the piecework wage system has its own certain advantages and disadvantages.

Piecework pay - what is it?

Piecework wages primarily mean such a mechanism for implementing accruals to employees wages, in which they receive it in direct dependence and with direct reference to the volume of work duties performed. That is, in terms of a unit of manufactured products or provided to customers and counterparties of the organization, or the organization of services itself. This payment mechanism has deep historical roots and is very common throughout the world.

The legal regulation of the application of the piecework wage system in Russia is not fully provided for by the provisions of the Labor Code of the Russian Federation. In particular, this mode of labor itself has practically no specialized regulation. It is mentioned only in the context of the following articles of the Labor Code of the Russian Federation:

Art.150. Its principles lay down the obligation of the employer to pay for the work of employees on a piecework system in accordance with their category, and not with the rates for less skilled labor when it is performed.
Art.153. This article establishes a special mode of payment for piecework pay on weekends or holidays in the form of at least doubling the established rates.
Art.271. It regulates the procedure for piecework payment of minor employees with their reduced working hours and allows you to set for such workers both standard piecework rates and higher ones.

It is quite difficult to implement a pure piecework wage format in Russia due to the legal requirements to ensure that wages must comply with the established minimum wage.

At the same time, it is enough to take into account the minimum wage indicators in the production standards established at the enterprise, and if they are not observed, the employer will have the opportunity to dismiss a worker who is not coping with his duties. Or, many entrepreneurs set standards for piece-rate work, when the minimum wage is paid to employees in full, and piece rates apply to products after the production standards reach the level of the minimum wage.

Otherwise, the piecework payment system, taking into account the above aspects of its regulation, is acceptable for use in business. In this case, in fact, the piecework form of wages is considered a kind of tariff wages. That is, it is established in accordance with the recommendations and standards of national reference books for workers. However, individual elements and principles of piecework may also be present in the case of a tariff-free system or a point system.

Piecework payment does not necessarily have to provide for the provision by the employee of only one type of service or the production of one type of goods. The company can set a wide range of tariff rates for various options goods and services, both with reference to certain positions, and without them.

Types of piecework wages

By itself, the piecework form of remuneration provides for the payment of remuneration in accordance with the volume of work performed or goods manufactured. However, it, in turn, has many possible forms and types of implementation that allow the employer to maximize the efficiency of the labor activity of employees and achieve optimal results from doing business. The main types of piecework wages include the following forms:

Direct piecework or simple piecework. This option of calculating wages for employees is the simplest and involves a simple multiplication of the number of units of manufactured products or the facts of the provision of individual services by the established rates. This method of payroll calculation is the simplest in terms of accounting and is most consistent with the principles of classical economic theory, allowing you to simplify possible calculations and marketing research. However, in comparison with other piecework wage options, it also has a number of disadvantages.
Piecework-bonus system of remuneration. This system provides for the possibility of accruing bonuses to employees for exceeding the production standards established at the enterprise, as well as the widespread use of additional tools to motivate employees. It is the most common in practice, since in fact most organizations in one form or another use a system of bonuses and additional remuneration, for example, in the format at the end of the year. At the same time, the bonus system can provide for both the payment of bonuses in a certain percentage of earnings, and the payment of fixed amounts or the provision of certain goods or services in kind.
This system is a type of piecework wage used when there is a need to perform a strict amount of work within a certain period, while there is no possibility or expediency of paying for single actions. Most often used in the construction or repair industry, as well as when fulfilling urgent orders. The lump-sum bonus system also implies the possibility of using the mechanisms of bonuses for workers, which is primarily provided for the reduction of the originally established terms.
Piece-time wages. Its mechanisms provide for the combination of both hourly wages or other time-based wage systems, and a piece-rate payroll mechanism. Most often, it is provided to provide employees with a certain level of earnings for a period of downtime or in the presence of a wide range of work responsibilities, including both the performance of certain standardized and accountable actions, and work, the nature of which does not imply the possibility of calculating the effort and labor of the employee.
piece-progressive system. This system provides for the use of various rates for the performance of basic labor duties. In particular, it is expected to increase the piece rate for services rendered or goods produced, if they go beyond the established production standards. The increase is usually set up to a doubling of the rate. Such a system can also have a regressive side - if the production standards are not fully observed, the rate for an individual action may be reduced, but only to the minimum wage in terms of monthly income. From the point of view of the effectiveness of the organization, such a system demonstrates itself most rationally on a temporary basis - when it is necessary to fulfill urgent orders or eliminate the negative consequences of any emergency in the organization.
Indirect piece work. This system is used in the conditions of ensuring the salaries of employees of departments or organizations that provide various related services and directly support the activities of production units. In this situation, the percentage binding of the performance of certain employees to the performance of the departments and divisions they serve, which are on piecework wages, is provided.

In general, the existing range of possible forms of piecework wages allows the employer to carefully consider the existing system for calculating the wages of workers and, if necessary, maximize the efficiency of economic activity. At the same time, the employer has the right to change working conditions or use mixed elements of payment, using certain principles of one or another payroll format. But a change in working conditions should always be accompanied by compliance with established procedural procedures.

Also, it is allowed to subdivide the types and forms of piecework payment by the number of assessed participants. So, piecework payment can be individual and calculated depending on the efforts of each individual employee. Or, in some enterprises, piecework principles of payment may relate to the financing of direct departments and divisions, within which other mechanisms for calculating and calculating wages may take place.

Advantages and disadvantages of piecework wages

The piecework system of remuneration, like any other, has a number of pros and cons. So, the advantages of piecework wages include:

But still, despite the above advantages, the range of use of mechanisms for net piecework wages in the world is decreasing every year. This is due to the expansion of the service sector, in which the possibility of effective assessment of quantitative indicators is quite low or even zero. The fact that there are certain critical shortcomings of the piecework system itself also has an impact. The obvious disadvantages of piecework payment include:

Low level of team activity. The piecework wage system applied to each individual employee practically does not stimulate teamwork in any way - each worker in this case is only interested in achieving high personal results. However, the employer can level this shortcoming using methods such as various premium systems, or resorting to the use of a piecework system in relation to individual units, teams or other groups of employees.
The complexity of accounting for labor and the influence of additional factors. First of all, with large volumes of production or activities of the enterprise as a whole, there is a need for an effective system for recording the work done by each employee and their departments, which in any case requires the mobilization of additional resources. In addition, the piecework system in itself does not motivate the employer to take into account indirect factors affecting the efficiency of employees, which may be reduced due to various external and internal factors such as equipment breakdown, weather conditions, market fluctuations and other potential impacts.
High staff turnover. Due to the fact that each employee is primarily interested in his own financial well-being in a specific period of time, staff turnover increases, since employees lack the motivation for long-term work. The introduction of a more complex system of tariffs, with additional bonuses for seniority applied to piecework rates, may partially offset the identified shortcoming.
Processing risks. In small enterprises, a piecework wage system can lead to situations that cause processing - when the volumes of goods produced and, less often, services rendered, as a result, cannot be realized by the organization and lead to a real increase in profits, but, on the contrary, increase losses due to the need to pay work actually performed by workers.
Decrease in product quality and greater equipment wear. Pieceworkers are primarily interested in increasing their own measured quantitative indicators, and not in the quality of products. The introduction of quality control can help to get rid of this disadvantage, but the costs of its implementation and integration in the end may be higher than the justified economic benefits of the piecework system as a whole. Also, with a piecework system of payment, the wear and tear of the means of production due to their increased and often careless exploitation is consistently higher. It is possible to level this factor in the work of pieceworkers with the help of the requirement to use their own equipment, which, however, cannot be implemented in many types of production.
Inapplicability in certain areas of activity. While standard salary or time-based pay systems can be used in almost any field of activity - both in production and in the provision of services, the work of many positions cannot be effectively controlled and provided by piece-rate services. For example, piecework payment for the work of full-time repair specialists actually motivates them to sabotage in order to carry out more repairs and, accordingly, increase wages. To quantify the effectiveness of work, for example, a marketer or financial analyst, with the help of piecework wage tools is almost impossible, and even if it is possible, the objectivity of the positive impact of piecework wages will be minimal.
Instability. Despite the high level of motivation of workers, piecework wages can also reduce its performance, as well as increase the level of psychological discomfort of workers, which in the end may affect the overall efficiency of their work. Thus, with piecework wages, workers may not pay due attention to rest and compliance with safety standards, trying to get as much income as possible. In addition, there will be a lack of stability in their work, which will also increase the level of discomfort.

Given the list of the above pros and cons, the employer should be careful about the idea of using a piecework system of earnings. In many situations, its use will be economically beneficial, while in others it can only lead to unnecessary costs and complication of the business process. The same applies to employees - it may not always be beneficial for them to use piecework pay.

However, most of the risks and negative factors, if necessary, can be leveled by using mixed methods. To best understand the rationale for using such mechanisms, we can give examples of occupations for which piecework wages can be effective. These are professions such as:

An employee of the production department of any enterprise.
Call center employee or sales assistant.
Builder, subject to the use of an effective form of piecework payment, for example, piecework.

Professions in which piecework wages will show zero or negative efficiency may be the following:

Customer service and corporate communications.
logistics departments.
Services of protection and watchmen.

How to establish a piecework wage system in the enterprise

Thinking about the application of the aforementioned payroll mechanism, it should be understood that piecework wages are not always the best choice for a business. However, if preliminary estimate of this system demonstrates its effectiveness, then its implementation should begin with the establishment of an appropriate tariff scale and the development of a methodology for calculating and accounting for the work performed. They must be enshrined in the internal local regulations of the enterprise, and also have a certain reflection in the collective labor agreement, if any.

In addition, an indication of the use of piecework wages in relation to the employee must also be present in the employment contract concluded directly with him. The procedure for calculating wages and the methods by which it is provided must be known to the employee. At the same time, it is not necessary to have the fact of using the piecework system in the initial employment contract - the employer can change organizational structure the work of employees in local regulations, having previously notified them of this and subsequently concluded the relevant additional agreements to employment contracts.

Information about the piecework nature of wages should be present not only in internal regulations or contracts, but also in vacancies - if it is absent, applicants will have the right to apply to protect their rights in case of refusal to find employment in the labor inspectorate, prosecutor's office or court.

Remuneration according to the Labor Code of the Russian Federation produced in 3 stages. Before considering the payment procedure, it is necessary to clarify which payments are included in the remuneration of employees.

Salary under Art. 129 of the Labor Code and in judicial practice

In accordance with Art. 129 Labor Code of the Russian Federation wages carried out in the form of wages. Salary is the sum of remuneration for labor activity, stimulating and compensatory payments.

Judicial practice shows that parts of earnings must correspond to a number of features given in the table:

		Base
	Dependence on the qualifications of the worker and the characteristics of the work, such as: complexity, conditions of performance, quality and quantity	Determination of the Armed Forces of the Russian Federation of September 16, 2015 No. 304-KG15-5008
	Existence within an employment relationship
	The accrual is carried out for the performance of the official function	Decree of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013
	warranty
	Automatic payouts
	The dependence established by the employer on the length of service of the employee, the presence of penalties or their absence, conscientiousness in the performance of official duties	Definition of the Supreme Court of 04.07.2016 No. 310-KG16-8285
	Established by the employer dependence on the labor contribution of the employee	Definition of the Supreme Court of June 28, 2016 No. 304-KG16-6749

The selection of features allows you to distinguish parts of the salary from other cash payments that the employer pays to the worker. For example, produced by Labor Code of the Russian Federation wages does not include:

expenses for the transportation of property and subsequent arrangement in the new place of residence of the worker, due to the transition to work in a new locality (see the definition of the Supreme Court of February 26, 2016 No. 310-KG15-20212);
payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court of September 1, 2015 No. 304-KG15-10018);
payments to employees in order to compensate for the costs of their education, education of employees' children (see the definition of the Supreme Court of January 28, 2016 No. 310-KG15-18757).

The procedure for paying salaries to employees

According to Art. 136 of the Labor Code, the worker receives payment based on the results of labor activity at least twice a month. Payment is due after the work is completed. The maximum period for the transfer of funds is 15 days from the end of the period for which it is calculated.

Each time when transferring payment by a working employer, the established Art. 136 TC payment procedure:

Earnings are calculated.
Salary under Art. 129 of the Labor Code of the Russian Federation - this is a combination of several types of payments, among which there is necessarily a remuneration for work, therefore the calculation is reduced to the calculation of salary or income at the tariff rate. If necessary, the calculation includes the addition of the amounts of incentives due to the employee and compensation for the time worked.
Employees are notified in writing of income and the amounts on the basis of which it is calculated, i.e.:
- about the size of parts of the salary;
- the amount of other payments;
- on the grounds and amount of deductions.
  In organizations where settlements with workers are made in cash through the accounting department or cash desk of the company, notification is made using a payroll signed by a familiar employee. If an employer resorts to the services of a credit institution to pay employees, then, as a rule, workers are notified by sending information to the employee’s phone, posting information about accruals in personal account on the bank's website or otherwise.
The salary is transferred to the employee "from hand to hand" in cash or transferred to an account with a credit institution.

Pay cut

The calculation of the amount of earnings includes a deduction from the income of the worker of various deductions. A number of them do not depend on the efficiency and conscientiousness of the employee. So, the employer in any case withholds the amounts:

personal income tax (Chapter 23 of the Tax Code);
insurance premiums for social, medical and pension insurance (Article 425 of the Tax Code of the Russian Federation, Law “On Compulsory Social Insurance ...” dated July 24, 1998 No. 125-FZ).

A number of deductions are made by a court decision and do not relate to the work activity of the employee. For example, these are the amounts:

alimony (section 5 of the RF IC);
deductions from the earnings of those sentenced to correctional and forced labor (Article 50, Article 53.1 of the Criminal Code of the Russian Federation).

Salary may be reduced for deductions related to labor activity employee, for example:

deprivation of the mandatory bonus or reduction of its size if the conditions for such actions are provided by the employer (letter of Rostrud dated December 18, 2014 No. 3251-6-1);
deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
repayment of an unspent advance payment for a business trip that was not returned to workers (Article 137 of the Labor Code);
compensation for material damage caused to the employer (Article 238 of the Labor Code);
refund of amounts from the employee’s previously paid wages if the employee’s guilt is proven in downtime, failure to comply with the labor standard (Article 137 of the Labor Code), etc.

Let's summarize. Salary is a guaranteed income of an employee, automatically accrued within the framework of labor relations for the fulfillment of labor standards and varies due to the qualifications of the worker, his length of service, the complexity of the work, or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The amount of salary can be reduced by deductions. In accordance with Art. 136 Labor Code wages is made from 2 times a month in 3 stages, including the calculation of earnings, notification of the employee about it and, in fact, payments.

The system of remuneration is a method of calculating the amount of remuneration that is paid to employees in accordance with the labor costs they have incurred or based on the results of their work. State tariff rates and salaries can be used by the enterprise as guidelines for determining wages depending on the profession, qualifications, and the complexity of working conditions.

Organizations can establish the following systems for remuneration of their employees:

1) time or tariff (paid for the time that the employee actually worked);

2) simple;

3) time bonus;

4) piecework (paid for the amount of products that the employee has manufactured):

a) simple;

b) piece-bonus;

c) piece-progressive;

d) indirect piecework;

e) chord;

e) tariff-free;

g) a system of floating salaries (work is paid based on the amount Money, which the organization can send to pay wages);

h) a system of payments on a commission basis (the amount of wages is set as a percentage of the proceeds received by the organization).

A commercial organization establishes its own remuneration systems.

The established systems of remuneration are fixed in the collective agreement, the Regulation on remuneration or labor contracts with specific employees.

The regulation on remuneration is approved by order of the head of the organization and agreed with the relevant trade union.

The tariff system of remuneration includes: tariff rates (salaries), tariff scale, tariff coefficients.

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 the unified tariff and qualification directory of work and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

In cases where an indicator of the qualification of the employee himself is the category, payment is made according to the category of work performed. Depending on the conditions of performance of work, the amount of wages varies according to the group of working conditions. It is customary to distinguish between the following working conditions:

a) normal;

b) heavy and harmful;

c) especially heavy and especially harmful.

For work with special working conditions (in accordance with the list of works with these working conditions, approved in the prescribed manner), additional payments are provided in the amount of:

1) with difficult and harmful working conditions - up to 12% of the rate (salary);

2) with especially difficult and especially harmful working conditions - up to 24% of the rate (salary).

The specific amount of additional payment to employees is determined by the institution based on the results of attestation of the workplace, depending on the duration of their work in adverse working conditions.

Surcharges for work with harmful and especially harmful working conditions may be higher. The amount of the surcharge may vary depending on the natural and climatic conditions. Compensation for employees of additional expenses, increased costs, due to living in certain areas, is carried out through the district coefficient. The intensity of labor and its nature are an independent basis for the differentiation of payment through the tariff system.

Labor regulation is closely related to wages.

The labor norm implies a set of norms for output, time, service, number, established by the enterprise for its employees in accordance with the achieved level of technology, technology, organization of production and labor. Labor standards may be revised as they are improved or implemented new technology, technology and carrying out organizational or other measures that ensure the growth of labor productivity, as well as in the case of using physically and morally obsolete equipment.

The production rate is the quantity of products of the established quality that an employee (group of workers) of a certain qualification must produce per unit of time in given organizational and technical conditions. These standards are developed for work on the production of products, which are recorded in quantitative terms, and work is performed throughout the entire shift with a constant number of performers.

Achieving a high level of output (provision of services) by individual workers through the use of new methods of labor and improvement of jobs on their initiative is not a basis for revising previously established labor standards.

The norm of time is the amount of working time (in hours, minutes) that an employee (group of employees) of a certain qualification must spend on the production of a unit of output (operations, a set of operations) in certain organizational and technical conditions. Norms of time are the reciprocal of the rate of production. Work time- the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor obligations, as well as other periods of time that, in accordance with laws and other regulatory legal acts, refer to working time. Normal working hours may not exceed 40 hours per week. The employer is obliged to keep records of the time actually worked by each employee.

The service norm is the number of objects that an employee (group of employees) must service per unit of time (per hour, working day, working shift, working month) in given organizational and technical conditions. These norms are intended to standardize the labor of workers engaged in the maintenance of equipment, production areas, as well as in hardware and automated processes.

The headcount rate is defined as the number of employees of the appropriate professional and qualification composition required to perform a certain amount of work or production (managerial) function. According to this norm, labor costs are determined by professions, specialties, groups and types of work.

The number of employees is an indicator that characterizes the number of employees at the relevant enterprise on a certain date. Distinguish:

1) payroll number of employees (number of employees hired for permanent, seasonal and temporary work);

2) attendance number of employees (number of employees who came to work);

3) the number of actual employees, which includes all persons who came to work, if they actually started it.

In case of non-compliance with the established norms without good reasons action must be taken against the employee. disciplinary action or other impact.

The tariff system is the most important element of the organization of wages. It is a set of various regulatory materials, with the help of which the level of wages of employees of an enterprise is established, depending on their qualifications, the complexity of work, working conditions, the geographical location of the enterprise, and industry characteristics. The main elements of the tariff system: tariff scales, tariff rates, tariff and qualification directories, tariff directories of positions of employees, official salaries, allowances and surcharges to tariff rates, regional coefficients. The tariff system for organizing wages involves the use of a piecework form of remuneration (with all its varieties), time-based and salary systems.

Tariff and qualification guides consist of detailed descriptions of the main types of work, indicating the requirements that apply to the qualifications of the contractor. The qualification required to perform a particular job is determined by the rank. The level of discharge depends on the degree of complexity of the work.

The tariff scale is a table with hourly or daily tariff rates, starting from the 1st category. Separately, tariff scales are compiled for paying for the work of pieceworkers and time workers.

The tariff rate is the amount of remuneration for work of a certain complexity, which is produced in a unit of time (hour, day, month). The tariff rate is expressed in monetary form, its size increases depending on the complexity of the work performed.

The tariff coefficient, which determines the ratio of tariff rates depending on the category of work performed, is indicated in the tariff scale for each category. In the first category, the tariff coefficient is equal to one, then the coefficient increases and, by the last category provided for by the tariff scale, reaches its maximum value. The ratio of the minimum and maximum values of the tariff coefficient is the range of the tariff scale.

An example is the unified tariff scale (UTS) for remuneration of workers, consisting of 18 categories, of which the first eight are used for remuneration of workers. The tariffing established by the employer for the 9th and 10th categories of the ETS can only be received by a highly qualified worker performing responsible work. To determine the category for which certain types of work will be paid, the employer must make their tariffing, that is, classify the types of labor to the appropriate categories, depending on the complexity of the work.

Commercial organizations have the right to independently create a list of workers' professions with an indication of their salary. This list is drawn up as an annex to the collective agreement and, approving it, you can refer to the All-Russian Classifier, which displays the professions of workers, positions of employees and wage categories. With the help of wage regulation based on the tariff system, it is possible not only to correlate the complexity of work and the conditions for its implementation, but also to take into account the individual results of each employee, such as professional skills, knowledge of the language, length of continuous service, attitude towards work, and much more.

Based on the salary scheme, or according to the staffing table, the remuneration of managers, specialists and employees is made. Also, for these categories of employees, the organization can establish other types of remuneration (as a percentage of revenue, as a share of profit, by the number of products produced, and others).

Conditions of remuneration of individual and collective executive bodies of joint-stock companies (director, CEO, members of the management board, etc.) are determined by the Board of Directors or the meeting of shareholders.

In documents such as contracts, agreements or orders for the organization, the categories assigned to workers, as well as specific official salaries established by workers, are indicated. These documents, along with documents on the actual use of working time (time sheet, piece work, etc.) provide the basis for the accountant to calculate the employee's remuneration.

The tariff system of remuneration of labor can be applied in the form of time and piecework.

At time payment labor is paid for hours worked based on the wage rate.

With piecework wages, the basis for calculating wages is the amount of work performed and the price per unit of output.

Each form of remuneration has its own characteristics.

With a time-based wage system, employees are paid for the time they actually worked.

At the same time, the work of employees can be paid:

1) at hourly tariff rates;

2) at daily tariff rates;

3) based on the established salary.

The sizes of hourly (daily) tariff rates and salaries for various employees of the organization are established in the Regulations on wages and are indicated in the staffing table. staffing drawn up and approved by the order of the head of the organization.

The earnings of an employee who is paid on the basis of an hourly or daily wage rate depends on the number of working hours or days worked in the accounting period. If a monthly tariff rate is applied for remuneration, the earnings of an employee who has fully worked all working days according to the schedule in a given month will not change by months depending on the different number of working days in a calendar month. The issue of applying a specific type of tariff rates for remuneration of an employee (group of employees) is decided by the employer in agreement with the representative body of the employee.

To determine the amount of time that the employees of the organization actually worked, it is necessary to maintain a time sheet.

The time sheet indicates the hours and days actually worked, the reasons for absenteeism, etc. are indicated.

With time-based wages, there are simple time-based and time-bonus forms of payment.

With a simple time-based wage system, the organization pays employees for the hours actually worked. If an hourly rate is set for an employee, then wages are accrued for the number of hours that he actually worked in a particular month.

An employee may be given a monthly salary. If all days in a month are fully worked by an employee, the amount of his salary does not depend on the number of working hours or days in a particular month. The salary is paid in full.

With time-bonus wages, bonuses may be accrued along with wages. Bonuses can be set both in fixed amounts and as a percentage of salary.

Wages for time-bonus wages are calculated in the same way as for simple time-based wages.

The amount of the bonus is added to the employee's salary and paid along with the salary.

It is possible to use a piecework form of remuneration if the accountant has the opportunity to record quantitative indicators of the results of labor and normalize it by setting production standards, time standards and a normalized production task.

With a piecework form of remuneration, the employee's wages are calculated on the basis of the previously established wage rate for each unit of quality work performed, services rendered or products manufactured and the volume performed. The main documents in this case are piece rates and piecework orders.

Piece rate is the ratio of the hourly (daily) tariff rate corresponding to the category of work performed, to the hourly (daily) rate of output. The piece rate can also be determined by multiplying the hourly or daily wage rate corresponding to the category of work performed by the established norm of time in hours or days.

Payment is made on the basis of collective piecework rates, subject to the use of collective piecework wages. To determine them, the necessary information will be the tariff rate of each member of the team (by state or by service standards) and the general production rate (output rate). A complex piece-rate is the quotient of dividing the total amount of tariff rates of all members of the brigade by the rate of output at a given facility or by the rate of output by a site.

Recalculation of piece rates entails modification of labor standards or wage rates. The order for piece work indicates the rate of production and the work actually performed. The piecework wage system can be of the following types:

1) simple;

2) piece-bonus;

3) piecework-progressive;

4) indirect piecework;

5) chord.

With a simple piecework wage, wages are calculated based on the piecework rates established in the organization and the number of products (works, services) that the employee has manufactured.

The production standards are determined by the administration of the organization. The size of the hourly (daily) rate is established in the Regulations on wages and staffing.

With piece-bonus wages, the employee receives bonuses in addition to wages. Bonuses can be set both in fixed amounts and as a percentage of wages at piece rates.

Wages for piece-bonus wages are calculated in the same way as for a simple piecework wage system. The amount of the bonus is added to the employee's salary and paid along with the salary.

With piecework-progressive wages, piecework rates depend on the quantity of goods produced for a given period of time (for example, a month). The more the worker produced products, the higher the piece rate.

The indirect piecework wage system is used, as a rule, to pay workers in service and auxiliary industries. Under such a system, the amount of wages of workers in service industries depends on the earnings of workers in the main production, who receive wages according to the piecework system.

Under the indirect piecework wage system, the wages of workers in service industries are set as a percentage of the total earnings of workers in the production they serve.

In the event that the amount of wages is determined not for a separate production operation, but for a set of works (a lump-sum task), a lump-sum wage is applied. The lump-sum system of remuneration is used when remunerating a team of workers. With this system, a team consisting of several people is given a task that must be completed within a certain time frame. The brigade is paid a monetary reward for completing the task. The amount of remuneration is divided among the employees of the brigade based on how much time each member of the brigade has worked.

Prices for each task are determined by the administration of the organization in agreement with the employees of the brigade.

The tariff-free system of remuneration is determined through the amount of wages of each employee, depending on the final result of the work of the entire team, which includes the employee.

This system can be used in organizations where it is possible to take into account the labor contribution of each employee to the final result of the organization's activities.

Each employee is assigned a labor participation rate. The coefficient should correspond to the employee's contribution to the final result of the organization's activities.

The wage fund is determined monthly based on the results of the work of the entire workforce. The size of the coefficients is set to general meeting employees and is approved in the Regulations on wages or in the order of the head of the organization.

The qualification coefficient reflects the qualification of the employee and the amount of the labor contribution to overall results work. This coefficient is arranged on the basis of data on the previous activity of the employee and the general qualification characteristics of the employee's specialty. With the same attitude to work, this coefficient for a bricklayer worker will be higher than for an auxiliary worker. The qualifying coefficient is relatively constant.

The coefficient of labor participation (KTU) establishes the contribution of each member of the team to the results of the work of this team. This coefficient is accrued to the employee based on the results of work for a certain period, for example, a month. In the next month, the KTU of the employee is determined by the results of work in this month, etc.

The procedure for establishing and applying KTU is carried out by the team of the brigade in accordance with the Regulations on remuneration in force in the organization. For example, one is taken as the base coefficient. For each individual employee, the KTU is determined by raising and lowering the base coefficient, depending on the performance of his work. An example scorecard might look like this:

1) indicators that increase KTU by up to 0.5: a high level of performance of production tasks; efficient use of equipment; performance of work in related professions, etc.;

2) indicators that increase the KTU by up to 0.25: high quality performance of work; lack of marriage, etc.;

3) indicators that reduce KTU by up to 0.5: failure to meet production targets; inefficient use of equipment, tools, etc.;

4) indicators that reduce KTU by up to 0.25: violation of safety regulations; being late for work, etc. .

The amount accrued to the employee for his work directly depends on these two coefficients and the size of the wage fund accrued based on the results common work the whole team. Each employee will receive their share of the total pay.

The floating salary system assumes that every time at the end of the month, based on the results of work for the billing month, a new salary for the next month is formed for each employee. Under such a system, the earnings of employees depend on the results of their work, the profits received by the organization, and the amount of money that can be used to pay wages.

The head of the organization can monthly issue an order to increase or decrease wages by a certain coefficient. The increase or decrease in wages depends on the amount of money that can be used to pay wages.

The system of floating salaries is established with the consent of the employees and is fixed in the collective (labor) agreement.

The coefficient of increase (decrease) in wages is determined by the manager independently and approved by his order.

A monthly increase in labor productivity and product quality is stimulated by such a payment system. It is used to remunerate workers serving the main production: adjusters, shift engineers, etc.

The system of remuneration on a commission basis involves remuneration for work in the form of a fixed percentage of the income (sales volume) received by the organization from the sale of products, goods (works, services). When using such a system, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee's activities. This system is usually installed for employees involved in the process of selling products (goods, works, services). The percentage of the proceeds that is paid to the employee is determined by the head of the organization in accordance with the Regulations on remuneration and approved by his order.

The issue of differentiation of wages depending on the qualifications, complexity and volume of work performed is now becoming very important.

Of course, complex and highly skilled labor requires higher wages than simpler labor. In a market economy, it is easier to carry out such differentiation, since for this there is a more flexible possibility of manipulating tariff rates and official salaries.

The budgetary sphere turned out to be in the most difficult situation, in connection with this, an organization was required for it. new system wages. Now, for all public sector organizations, the use of the tariff system is mandatory. With the exception of certain public sector organizations that are funded from the federal budget and are not covered by the Unified Tariff Scale. When determining the size and remuneration of employees, budgetary organizations are obliged to be guided by the Unified Tariff Scale.

The tariff scale is a scale that is divided into categories, which allows you to calculate the size of the tariff rate (salary) for remuneration of an employee, depending on the complexity of the work performed and their qualifications.

The unified tariff scale (UTS) consists of 18 categories.

In order to determine the category of payment for specific types of work, the employer must make the tariffication of work, i.e., classify the types of work to the appropriate tariff categories, depending on the complexity of the work. The complexity of the work performed is determined taking into account the tariff-qualification guides.

Information about detailed specifications the main types of work (professions, positions) and the requirements that an employee of a certain qualification must meet are contained in the tariff and qualification reference books.

With the help of the tariff coefficient, you can determine the amount of salary (rate) for each category. As the rank increases, so does the size of the salary (rate).

To determine the category of payment for specific types of work, the employer needs to rate the work, i.e. assign types of labor to the corresponding tariff categories.

This is the best option for large enterprises and organizations. Then, if in connection with inflationary processes a decision is made to change wages, it is enough to establish a new one. base rate 1st category and automatically recalculate rates and salaries for all employees. In addition, the workers will not have any questions, as they will know their qualification category.

The concept of wages under the Labor Code of the Russian Federation includes not only the official salary / tariff rate, but also all kinds of bonuses and allowances. About salary, its legal regulation and latest changes related to its payment, read our article.

Salary according to the Labor Code of the Russian Federation

According to Art. 129 of the Labor Code of the Russian Federation, wages are remuneration for the work of an employee, compensation and incentive payments.

The same provision clarifies that the amount of salary depends on the qualifications of the employee, the complexity and conditions of work, the quantity and quality of its performance.

Art. 133, which refers to the establishment minimum size wages in the Russian Federation. The total amount received by the employee, and this, as noted above, is remuneration plus all kinds of supplements and bonuses, cannot be less than the established minimum wage.
Art. 132, according to which the maximum salary is not set, with the exception of the salaries of senior positions in state-owned enterprises and organizations, where more than half of the share / shares belongs to the authorities. Such managers, their deputies and chief accountants regulations set the maximum allowable wages.
Art. 131, which limits the share of wages in kind, which cannot be more than 20% of the total amount due. The same norm prohibits paying for labor with any coupons, bonds, receipts, things the free circulation of which is not allowed (alcohol, weapons, etc.) and is allowed to pay in foreign currency in cases established by currency legislation.

The Labor Code of the Russian Federation does not contain any norms on the types and forms of wages; these concepts are discussed in the legal literature.

Legal protection of wages

Wage guarantees, i.e. measures legal protection wages , listed in Art. 130 of the Labor Code of the Russian Federation. This:

established and periodically updated minimum wage (for its size in 2018 - 2019, see the article Size of the minimum wage from January 1, 2019 in Russia);
carrying out annual indexation of salaries, taking into account the growth of consumer prices;
restrictions on the amount of deductions from the RFP (Article 138 of the Labor Code of the Russian Federation);
the established framework for the timing and order of payments;
the possibility of collecting compensatory interest for late payment of salary and non-pecuniary damage for the same reason (part 1 of article 236, part 2 of article 237 of the Labor Code of the Russian Federation);
the liability of the employer for non-payment of wages provided for by the Code of Administrative Offenses and the Criminal Code of the Russian Federation;
control and supervision at the federal level over the fulfillment of the requirements of the Labor Code of the Russian Federation.

The state duty for applying to the court by the plaintiff employee, in accordance with Art. 393 of the Labor Code of the Russian Federation, not paid. Failure to receive an RFP is no exception.

In 2016, the provisions of the law on wages were amended regarding the procedure for remuneration. As a result, the legal status of employees has been strengthened and the responsibility of the employer has increased. See the next section for details.

New law: what has changed in the provisions on the payment of salaries in 2018-2019

Innovations took place in 2016 - the law "On amendments ..." dated July 3, 2016 No. 272-FZ - led to the following:

At the end of the period for which there is a settlement with the staff, the employer is given 15 days to pay the salary (part 6 of article 136 of the Labor Code of the Russian Federation).
The size of the liability of the employer for the delay in the payment of wages has increased: from 1/300 to 1/150 key rate Central Bank RF for each day of delay (Article 236 of the Labor Code of the Russian Federation).
In Art. 5.27 of the Code of Administrative Offenses added hh. 6, 7, which describe situations where the employer delays the salary or does not pay in full, or has set a size less than the minimum wage. For such offenses, according to Part 6 of Art. 5.27 of the Code of Administrative Offenses, a fine from 1,000 to 5,000 rubles is imposed on an individual entrepreneur, and from 30,000 to 50,000 rubles on an organization. In the event of a repeated violation, the fines increase.
In Art. 392 of the Labor Code of the Russian Federation, part 2 was added, dedicated to the deadline for filing a lawsuit in disputes about non-payment, including partial, of the RFP. The employee has 1 year to file a claim from the date the payment was due. Previously, the general term for all labor disputes (except for dismissal) was 3 months.
According to the amended par. 3 hours 7 art. 360 of the Labor Code of the Russian Federation, an independent basis for an unscheduled inspection by inspectors of the Ministry of Labor is a statement of non-payment, incomplete payment, establishment of a salary less than the minimum wage.

In 2018-2019, the law on wages was not updated.

The Labor Code of the Russian Federation in Article 129 synonymizes the concepts of "wages" and "wages" and defines them as a combination of three elements:

However, it is worth considering that not all components are required to be paid to the employee.

Earnings per month cannot be lower than the level established by the Government, and includes allowances for the complexity of work and special conditions (work on weekends, etc.). But the incentive remains at the discretion of the employer and is accrued only if the employee has done his job well, according to the employer.

As a result, it turns out that the concept of wages is wider than the concept of wages, because is a list of all the elements from which the wages of a particular employee are subsequently collected.

Each employer decides how to pay wages independently, taking into account the minimum provisions of the Labor Code.

Art. Art. 23 and 132 of the Labor Code establish the impossibility of discrimination of workers with equal qualifications, output and quality of work. This means that you cannot set different pay for the same work.

Accordingly, the employer must apply uniform parameters when setting wages. A variation of these parameters is a system of remuneration. It should be based on the norms of laws and not worsen the position of the employee in comparison with them.

Forms of remuneration

Do not confuse the concept of "payment system" and "form of payment" - they are not identical, although in the literature they replace each other.

The system is a set of rules for remuneration. Form is one of those rules.

Art. 131 of the Labor Code of the Russian Federation fixes two forms in which labor can be paid:

Cash - produced in rubles.
Non-monetary - in-kind - is paid in any tangible or intangible form not prohibited by law. The amount of the natural part is not more than 15% of the entire salary of the person.

Pay systems

Wage system- this is a documented "instruction" on how to calculate wages for an employee for a specific period worked, containing a complete list of parameters for accruing and withholding funds.

The employer, depending on the nature of economic activity, can increase output and / or reduce costs with the help of wages. To do this, you need to choose a rational system of remuneration.

There are 3 main systems, divided into many types. For clarity, all of them are presented in the table below.

Tariff wage system

Tariff COT is the most common, used by both government agencies and commercial organizations. It is based on the ranking of employees' wages depending on their qualifications, length of service, acquired skills, output, conditions and nature of work. IN public institutions the Unified tariff scale is applied. In commercial - documents similar to it, approved taking into account the opinion of the trade union body.

Tariffication is regulated by law for many industries. For example, for workers in the field of education, an individual tariff SOT is established in accordance with Government Decree No. 583 of August 05, 2008.

There are two types of tariff system: piecework and time.

Time-based form of remuneration

Time-based SOT is used at those enterprises where there is no need or possibility to ration production. The work functions of employees do not include the production of goods or services, so it is optimal to pay wages for time, and not for the amount of work. Almost all administrative and housekeeping staff "sits" on this SOT. Remuneration will be made based on the qualifications of the employee and the actual hours worked in the accounting period.

Features of payroll calculation for different types of time-based SOT

Downtime time-based SOT is paid for the time worked in the period. Periods can be recognized: hours, days, months and variations of these periods.

At the premium- a bonus for the quality of work is added to the salary for time, calculated as a % of the salary at the rate. The award may be one-time or applied on a permanent basis.

With a salary- the employee has the right to count on a monthly salary in the amount as established in the employment contract. Upon reaching a certain qualification (determined subjectively by the employer), the salary may be increased.

piecework wage system

Piecework COT is used by organizations that provide services, perform work, or produce goods. Their profit directly depends on the speed of the employees, so it is profitable to pay not for a unit of time, but for a unit of output. The payout formula is as follows: how much you did, you got so much. The quantity of the product is multiplied by the price per unit (per piece rate). Such COT encourages employees to constantly improve the production and quality of work. The second indicator is no less important, because. salary calculation is made according to the results of the period strictly after the analysis of work. Those. if Petrov produces 200 parts, of which 100 are unusable, only 100 will be paid.

The basis for the calculation of wages will be documents confirming the fulfillment of employees of the personal production plan. In order to facilitate the calculation and minimize errors, it is necessary to carefully consider the system for recording employee performance.

How is labor paid for different types of piece-rate SOT

With a straight line- payment is made for the number of units of output at the same price for each.

With progressive- the piece rate is increased for each unit above the plan.

At the premium- to the salary calculated according to the direct piecework system, a bonus is added for the fulfillment of the plan, deadlines, the absence of marriage, the economy of material consumption, etc.

With indirect the work of auxiliary personnel is paid, the amount of payment is set as a percentage of the salary of the main worker.

With a chord salary is charged for the comprehensive implementation of the plan in general, the unit of output in this case does not play a role. Distinguish:

individually piece-rate SOT - salary for achieving own indicators;
collective - the salary of one person depends on the successful achievement of the goals set by the whole team. This system develops team spirit in the team.

Tariff-free wage system

The tariff-free SOP is similar to the option system in startups. There is a wage fund and employees. Suppose - 100 thousand rubles and 10 people. The employer determines that:

Payroll can be increased if the company's profit rises,
The share of the salary of each employee is 10%.

The share can rank employees by the volume of participation in the work or be the same for all.

In the employment contract, of course, 10 thousand rubles will be prescribed - a salary per month. You can’t mention% according to the shopping mall, and it’s not very beneficial for the company.

After the announcement of the working conditions, it is possible not to establish additional incentives, the employees themselves will strive to increase the company's income. This model is applicable to small, start-up companies that will not go public, but want to interest employees without having money for bonuses.

Mixed wage system

A mixed COT combines tariff and non-tariff COT - an employee has a certain salary, but in this case it directly depends on the success of his work: on the number of sales, on the quality of developments, on hours worked, etc.

The higher the output, the higher the salary. And vice versa. The difference from the tariff is that the entire salary is reduced up to the minimum wage.

How wages are calculated for different types of mixed SOT

The system of floating salaries involves the recalculation of salaries on a monthly basis based on the results of work for the past period.

When calculating commissions, an employee can count on a percentage of the company's profit in general, or on each unit of output. This COT is very often used in insurance companies.

Remuneration in the dealer network is very close to payment under a civil law contract, but it also takes place in labor law. The employee is obliged to sell a certain mass of goods of the company, which he purchases at his own expense. The difference between the purchase price and the sale price to third parties is the person's salary.

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