A time-based premium payment system is applied. What is an hourly wage

Time wage -This wages, when the amount of remuneration for work primarily depends on the time worked by the employee in the reporting period. On the features of the time-based wage system used inlabor relations, we will tell in this review.

Form and system of remuneration

The form of remuneration is the relationship between the labor time spent, the efficiency of the work performed and the remuneration for work that the employee will receive at the end of the reporting period. According to the current legislation, wages must be paid at least 2 times a month. The internal documents of the organization may provide for more frequent payment of remuneration for work to employees. The main forms of remuneration used in the existing business world: time and piecework.

The remuneration system is the procedure for remunerating employees for work established in the organization, which is a connection between the elements of payment: salary, additional payments, bonuses, allowances, etc. Each organization independently establishes a remuneration system for itself, without violating the norms of the current legislation. Yes, Article 133 Labor Code warns that an employee who has fully worked out the norm of working hours for a month and performed the established amount of work cannot receive less than the minimum wage.

The minimum wage, in turn, is legally determined for the entire territory of the country and cannot be less than living wage.

Payment of earned remuneration is made in cash in rubles. In accordance with the internal documents of the enterprise and with the consent of the employee, the payment of wages may be made in a different form. At the same time, up to 20% of the salary accrued per month can be given in kind, for example, with the company's products.

Time wage system

The time-based wage system is fundamental for most employers in our country. Basic hallmark time wage is independence from the production and quantity of manufactured products. Rather, with a time-based wage system, some kind of average production rate is assumed, the amount of work that an employee of the declared qualification must perform for the time set by the working day.

A good example of time wages would be the salary of 2 employees of the same specialization, hired for the same position with the same salary, but with different hours during the working day. An employee who works on a shortened working day will have lower wages at the end of the month than an employee who works full time, even if they do the same amount of work.

Time wages are divided into:

• simple time;
• time bonus;
• time salary;
• piecework;
• time-based with a normalized task.

The time-limited remuneration system is used in those organizations where it is impossible to calculate the norms, volumes or quantity of the product produced by the employee, or where the amount of output does not depend on the efforts of the employee.

Simple, bonus and salary time wages

When calculating simple time wage is the value is determined as the product of the employee's tariff rate per hour (day, month) and the number of hours, days, weeks or months actually worked by him. This type of payment is established by those employees in respect of which the amount of labor they produce is not important, but either the quality of the work performed or the very fact of performing labor duties is of paramount importance (for example, a watchman and his duties to protect an object).

Bonus time wages, in addition to simply calculating wages based on hours worked, are supplemented by a system of incentive bonuses calculated depending on the volume of work performed or its quality. Such a payment system is familiar to many working citizens, when, based on the results of a month, quarter, six months or a year, employees receive bonus payments of various sizes, accrued depending on the labor contribution of the employee.

Wages in the form of a salary system are also widely used in the country and are a type of simple time wages. However, the salary payment system is characterized by a certain, predetermined amount of monetary remuneration based on the result of the month worked. It is assumed that the employee will work the specified number of days in a month and the number of hours in a working day. Recently, electronic access systems have become widespread, which automatically take into account the time of arrival and exit time from the enterprise. Based on the results of these records at the end of the month, payroll is calculated based on the time the employee actually stays within the organization.

As a rule, simple, bonus and salary time wages are closely related to each other and constitute a single system of remuneration in the organization.

Piece-time wages and wages with a normalized task

In addition to "pure", time-limited remuneration systems, there are so-called mixed methods of calculating remuneration for the performance of labor duties. This is piece-time wages and remuneration of labor with a normalized task. When calculating the fee for work in these ways, not only the time indicator is taken into account, but also the amount of work performed.

piece-work time system remuneration is used in those organizations where several teams perform work duties in shifts. In this case, the day shift is paid exclusively depending on the volume of the product produced, and the night shift also receives an additional payment for overtime or night work.

Remuneration with a normalized task is a kind of time bonus payment. The calculation of remuneration for work is based on the actual hours worked, but additional bonus payments are accrued for the development of the established production rate.

The main task of the employer is to determine for his organization such a remuneration system that will take into account all aspects of the enterprise and the work of employees and will allow both not to pay wages for simply staying at the workplace, and not to leave employees without a livelihood in case of failure to fulfill the established production volume .

For effective activity, the management of the company must take appropriate actions that encourage employees to be interested in their own business. Labor motivation is one of the most important functions of personnel management.

Labor motivation- a set of stimulating forces for the growth of the productive power of labor.

These motivating forces include not only material benefits, but also moral ones, expressed in job satisfaction, in the prestige of work, in the fulfillment of internal human attitudes, moral needs.

The main forms of stimulating the work of employees at the enterprise are:

• financial incentives, including wages, bonuses, additional wages, discounts for services, granting additional rights, benefits, etc.;
• pecuniary punishment reduction, deprivation of bonuses, reduction of wages, fines, partial, full or increased amount of compensation for damage caused to the enterprise, etc.;
• moral encouragement employees by expressing gratitude, awarding badges of distinction, promotion to new, prestigious positions at work, including in informal groups outside of work (circles, creative, public associations), granting additional rights (free work), involving in enterprise management, etc. . P.;
• moral punishment for omissions and shortcomings in work by issuing remarks, reprimands, deprivation of benefits and advantages, removal from prestigious positions, deprivation of honorary titles and, as a last resort, dismissal from work.

Wages are the main source of incentives and income for those working in the enterprise. Therefore, its size is regulated by the state and the heads of enterprises.

Wage- this is a part of the social product, which is given out in cash to the employee in accordance with the quantity and quality of the spent.

Basic salary— remuneration for work performed in accordance with established labor standards (tariff rates, salaries, piece rates).

Additional salary- remuneration for work in excess of the established norm, for labor success and for special conditions labor (, compensation payments).

Organization of wages

The organization of remuneration is understood as a set of measures aimed at remuneration for work depending on its quantity and quality. When organizing work, the following activities should be taken into account: labor rationing, tariff regulation of wages, the development of forms and systems of remuneration by bonuses to employees. Labor rationing is based on the establishment of certain proportions in the labor costs required to manufacture a unit of output or to perform a given amount of work in certain organizational and technical conditions. The main task of labor rationing is the development and application of progressive norms and standards.

The main elements of the tariff regulation of wages: tariff rates, tariff scales, tariff and qualification guide.

Tariff rate- expressed in monetary terms, the absolute amount of wages per unit of working time (there are hourly, daily, monthly).

Tariff scale- a scale consisting of tariff categories and tariff coefficients that allow you to determine the salary of any employee. Different industries have different scales.

Tariff and qualification guide — normative document, in accordance with which each tariff category is subject to certain qualification requirements, i.e., all the main types of work and professions and the necessary knowledge for their implementation are listed.

Salary elements

Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is social norm and represents the lower limit of the cost of unskilled work force, per 1 month.

Wages of engineers and employees determined by staffing, i.e., based on the salary scheme and the number of employees in each group.

Salary fund students determined from the number and benefits which they receive. The wages of workers, pieceworkers and time workers are calculated separately. Workers' wages determined on the basis technical regulation, i.e., based on the development of norms for the cost of working time per unit of output. Labor cost rates include time rates, production rates, and service rates. The production rate is a task for a worker-pieceworker in the production of products of the required quality per unit of time under certain conditions. The norm of time is the length of working time (hours, days) during which a worker must produce a certain amount of output. The service rate determines the number of mechanisms that a given worker (or several) must service during a shift.

In modern conditions, labor relations in firms are built on the basis of labor contracts.

Employment contracts are in the form:

• labor agreement — legal act regulating social and labor relations between employees and employers; is at the level of the Russian Federation, the subject of the Russian Federation, the territory, industry and profession. An employment agreement is established between the contractor and the customer, the employee and the employer.
• collective agreement- a legal act regulating social and labor relations between employees of the organization and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.

Real wage- the number of goods and services that can be purchased with a nominal wage.

Real wage = (nominal wage) / ()

The study of the dynamics of wages is carried out using indices.

The individual wage index can be determined by the formula:

Wages can be paid for both hours worked and hours not worked.

To determine the amount of remuneration, taking into account its complexity and working conditions for various categories of workers, the tariff system is of great importance.

Tariff system- this is a set of norms, including tariff-qualification directories, tariff rates, official salaries.

Tariff and qualification guide contains detailed specifications the main types of work, indicating the requirements for the qualifications of the performer.

Tariff rate- this is the amount of payment for labor of a certain complexity, produced per unit of time.

There are two main systems of remuneration: piecework and time.

Piecework payroll

piecework wage system produced at piece rates in accordance with the quantity of products (works, services) produced. It is subdivided into:

1. Direct piecework(an employee's salary is set at a predetermined rate for each type of service or product produced);

Example: the hourly rate of a worker is 30 rubles. The norm of time for the manufacture of a unit of production is 2 hours. The price per unit of production is 60 rubles. (30 * 2). The worker made 50 parts.

• Calculation: 60 rubles. * 50 parts = 3000 rubles;

2. piece-progressive(an employee's output within the limits of the norm is paid at established rates, in excess of the norm, payment is made at increased piece rates).

Example: the price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker made 120 units.

• Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rubles;

3. Piecework premium(salary consists of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).

Example: the price per unit of production is 50 rubles. According to the regulation on the bonus payment of the enterprise, in the absence of marriage, a bonus of 10% of earnings is paid. In fact, the worker made 80 units.

• Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;

4. Indirect piecework(earnings depend on the results of the work of employees).

Example: the remuneration of an employee is set at 15% of the salary accrued to the team. The brigade's earnings amounted to
15000 rub.

• Calculation: 15000 * 15% = 2250 rubles;

5. chord(the amount of payment is set for the whole complex of works).

Time-based form of remuneration

Time-based is such a form of remuneration in which wages are accrued to employees according to the established tariff scale or salary. for actual hours worked.

With time wages Working time earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.

The time-bonus system of remuneration has two forms:

1. simple time-based(hourly rate multiplied by the number of hours worked).

Example: the salary of an employee is 2000 rubles. December out of 22 working days he worked 20 days.

• Calculation: 2000: 22 * ​​20 = 1818.18 rubles;

2. Time-bonus(percentage allowance is set to monthly or quarterly wages).

Example: the salary of an employee is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.

• Calculation: 2000 + (2000 * 25%) = 2500 rubles.

Remuneration of labor of managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.

In addition to remuneration systems, remuneration to employees of organizations based on the results of finished work can be established. The amount of remuneration is determined taking into account the results of the work of the employee and the duration of his continuous work experience in the organization.

The administration of the enterprise may make additional payments in connection with deviations from normal working conditions in accordance with applicable law.

Night time is considered from 22:00 to 06:00 in the morning. It is fixed in the report card every hour of night work, paid at an increased rate.

To work at night are not allowed: teenagers under 18 years old, pregnant women, women with children under the age of three, disabled people.

Payment for work at night is made in the amount of 20% of the tariff rate of a time worker and piece worker, and in multi-shift work - in the amount of 40%.

Overtime is considered work in excess of the established working hours. Overtime work is documented by orders or tables. Overtime work must not exceed four hours on two consecutive days or 120 hours per year.

Overtime work is paid for the first two hours at least one and a half times, and for the following hours - at least twice the size. Overtime compensation is not permitted.

On holidays, work is allowed, the suspension of which is impossible due to production and technical conditions.

If a weekend and a holiday coincide, the day off is transferred to the next working day after the holiday. At the request of an employee working on a holiday, he may be granted another day of rest.

Work on a holiday is paid at least twice the amount:

• pieceworkers - at least at double piecework rates;
• employees whose work is paid at hourly or daily rates - at least double the hourly or daily rate;
• employees receiving a monthly salary - not less than a single hourly or daily rate in excess of the salary.

The amount of additional payments for combining professions in the same organization or performing the duties of a temporarily absent employee is established by the administration of the organization.

When performing work various qualifications the work of time workers, as well as employees, is paid for work of a higher qualification. The labor of piecework workers is at the rates of the work performed.

When an employee is transferred to a lower-paid job, he retains his previous average earnings for two weeks from the date of transfer.

In cases where, as a result of the transfer of an employee, earnings are reduced for reasons beyond his control, an additional payment is made up to the previous average salary within two months from the date of transfer.

Downtime is documented with a sheet of downtime, which indicates: downtime, causes and perpetrators.

Downtime due to the fault of the employee is not paid, and not through the fault of the employee - in the amount of 2/3 of the tariff rate of the category established for the employee.

Downtime can be used, i.e. workers receive a new task for this time or are assigned to another job. The work is formalized by issuing work orders and the work order number and hours worked are indicated on the idle sheet.

Distinguish marriage: correctable and irreparable, as well as marriage through the fault of the employee and the fault of the organization.

Marriage through no fault of the employee is paid in the amount of 2/3 of the tariff rate of a time worker of the corresponding category for the time that should be spent on this work according to the norm.

Marriage is formalized by act. If the worker allowed the marriage and corrected it himself, then the act is not drawn up. When the marriage is corrected, other workers are issued a piece work order with a note about the correction of the marriage.

Salary for unworked time

Payment for unworked time includes: payment for annual leave, basic and additional, payment for study holidays, payment of compensation for leave upon dismissal, payment of severance pay upon dismissal, payment for downtime through no fault of the employee, payment for forced absenteeism, payment for preferential hours for nursing mothers .

The procedure for granting and paying for annual and additional holidays

Annual paid leave is granted to employees with a duration of at least 24 working days per six-day working week or at least 28 calendar days. In the first year of an employee's work at the enterprise, he can be granted leave no earlier than 6 months after the start of work.

Temporary and seasonal workers are entitled to paid leave on a general basis. But if temporary workers under an employment contract have worked up to 4 months, and seasonal workers - up to 6 months, then they are not entitled to leave. Home workers are granted leave on a general basis.

Employees who have taken absenteeism without good reason, paid vacation is reduced by the number of days of absenteeism.

Some categories of employees enjoy the right to extended leave. These categories include: younger workers
18 years old, workers educational institutions, children's institutions, research institutions, other categories of employees whose vacation duration is established in accordance with legislative acts.

Additional annual leave is granted to: employees with irregular working hours, employees of the Far North and equivalent areas, employees employed in jobs with harmful working conditions.

If an employee falls ill while on vacation, the vacation is extended for sick days.

If an employee falls ill while on additional leave, the leave shall not be extended or rescheduled for another period.

When the maternity leave expires during the period of the next vacation, the latter is interrupted and provided at any other time at the request of the employee.

If an employee quits before the end of the working year in which he has already received a vacation, then the amount for unworked days of vacation is withheld from him.

Deductions for disabled vacation days are not made in the following cases: if the employee is not due payments upon dismissal, the employee is called for military service, downsizing of the organization, as well as in the event of liquidation, retirement, referral to study, absence from work for more than four months in a row due to temporary disability, inconsistency of the employee with the position held.

Example: calculation for the time of the next vacation, when all months of the billing period have been fully worked out.

The employee goes on vacation in May. Vacation is calculated on the basis of the three previous months: February, March, April.

• Salary per month - 1800 rubles.
• The average number of days in a month is 29.6.
• The average daily wage is:
• (1800 + 1800 + 1800): 3: 29.6 = 60.8 rubles.
• Vacation pay will be:
• 60.8 * 28 = 1702.4 rubles

The actually accrued amounts of regular and additional vacations, compensations for used vacations are included in production and distribution costs.

Organizations for the accrual of vacations can create a reserve, which is recorded on account 96 "Reserve for future expenses". When forming a reserve, a posting is made: the debit of account 20 "Main production" and the credit of account 96 "Reserve for future expenses". With the actual departure of employees on vacation: the debit of account 96 and the credit of account 70 "Calculations for wages". The percentage of deductions to the reserve is determined as the ratio of the amount needed to pay for vacations in the coming year to the total payroll fund for the coming year.

Example: the annual payroll fund of the organization is 90,000,000 rubles, the amount for vacation pay is 6,300,000 rubles, the percentage of monthly deductions to the reserve for vacations is 6,300,000: 90,000,000 * 100% \u003d 7%.

Monthly deductions to the reserve for wages are calculated according to the formula: 3P + FSS + PF + MHIF: 100% * Pr,

• where ZP - actual wages accrued for the reporting period;
• FSS - contributions to the Social Insurance Fund of the Russian Federation;
• PF - deductions in Pension Fund RF;
• MHIF - contributions to the Compulsory Medical Insurance Fund of the Russian Federation;
• Pr - the percentage of monthly deductions.

Calculation of temporary disability benefits

The basis for the payment of benefits is a certificate of incapacity for work issued by a medical institution. The allowance for temporary disability is issued from the first day of payment of the disability. In case of domestic injury, the allowance is issued from the sixth day of incapacity for work. If the injuries were the result of a natural disaster, the benefit is paid for the entire period of incapacity for work.

The allowance for temporary disability due to work injury and occupational disease is paid in the amount of full earnings, and in other cases - depending on the duration of continuous work experience, counting minor dependent children. So, with an experience of less than 5 years - 45% of the actual salary, from 5 to 8 years - 65% and over 8 years - 85%.

The calculation of the amount of temporary disability benefits paid is based on average earnings. To calculate average earnings, you need to add up the amounts that were accrued to the employee for the previous 12 months, and divide the result by the number of days worked during this period. This procedure is established by Article 139 of the Labor Code of the Russian Federation.

If in the billing period the employee did not receive a salary or worked at all, then the average earnings are calculated based on payments for the previous period equal to the billing period. If an employee has not yet worked at the enterprise for 12 months, only those months when he has already worked should be taken into account.

Women's allowance registered in medical institutions in the early stages of pregnancy.

For the payment of benefits, women are issued a certificate from the antenatal clinic on registration. The allowance is paid simultaneously with the maternity allowance. In the event of liquidation of an organization, a one-time allowance is paid at the expense of the Social Insurance Fund of the Russian Federation in the amount of a monthly minimum wage. The allowance is paid out of social insurance funds.

A time-based wage system is a form in which an employee's wages are calculated from a salary or tariff rate, taking into account the hours actually worked.

Salary is the established amount of remuneration for the performance of labor duties, accrued for a fully worked month.

Daily or hourly rate - a fixed amount paid for a day or hour worked.

Areas of use

As a rule, the time-based form of remuneration is used when wages are set for management staff, office employees, and workers serving the main production of divisions. But this is not a complete list of areas of application of PSOT.

This mode of settlement with personnel is used precisely in those areas of activity that are focused on the quality of the work performed, and not on the quantity of products produced or services rendered. This approach to the remuneration system encourages employees to constantly improve, improve their skills, and systematically take training courses and trainings. After all, the higher the level of knowledge, the more earnings.

PSOT is mainly used in the following areas of activity:

1. The work of a specialist is regulated by a certain rhythm or cycle.
2. Work is carried out on conveyor production lines.
3. Activities for the repair and maintenance of equipment, machines, units.
4. Those types of work in which the quality is more valuable than the amount of work performed.
5. The type and areas of activity in which it is impossible to determine the quantitative factor of the work performed, or the implementation of this procedure is irrational, is difficult.
6. The type of work, the result of which is not the main indicator of his labor activity.

For example, PSOT is established for medical workers, teachers and teaching staff, accountants, personnel officers. In most cases, the salaries of state and municipal employees are also determined according to this regime.

In simple words, it is quite difficult to calculate the quality of work of an accountant or personnel officer in the reporting month. After all, no one will count how many orders for the organization were prepared, how many reports were drawn up, how many documents were drawn up and how many entries were recorded in the accounting. Moreover, it is irrational to evaluate the quality of the performed operations. It will take an incredible amount of time. In addition, it turns out that if in the reporting month there were fewer of the same orders, then the earnings should be lower.

Time wages: registration of labor relations

The conditions for the accrual and payment of remuneration must be established when an employee is hired. They are prescribed in the employment contract, drawn up in two copies. The employment contract must stipulate the amount of salary or tariff rate, allowances and bonuses.

If a time-based wage system is used, the amount of remuneration for a fully worked month should not be less than the established minimum wage. The federal minimum wage from 01/01/2019 is 11,280 rubles.

If, however, in the subject of the Federation in which the company operates, a regional minimum wage is established, then when setting the minimum remuneration for an employee, it is necessary to focus on it. So, for example, in St. Petersburg, the Regional agreement on the minimum wage dated November 28, 2018 No. 332 / 18-C establishes a minimum remuneration for the performance of labor duties in a fully worked month in the amount of 18,000 rubles, while the tariff rate (salary) of a worker is 1- th category should not be less than 13,500 rubles, which is significantly higher than the federal value.

Time-based form of remuneration: varieties

Time wages are not always payments based on a fixed salary. There are the following varieties:

• simple time-based;
• time premium.

In a simple form, time wages depend on the established tariff rate (salary) and on the actual hours worked. It is rational to establish such a payment regime for specialists whose work is not focused on the final result. Also, PSOT in a simple form is mainly established in relation to workers whose work is aimed at maintaining the main production.

If a simple PSOT is established for an employee, then you should not count on additional types of surcharges. For example, no bonus or incentive payments are provided.

With a simple PSOT, there is a simple and understandable dependence on the actual hours worked and the norm of the general mode of operation. For example, an employee who has worked the norm of working hours in full can count on a full salary. And having worked out only a part of the established norm, a specialist can only claim a proportional amount of the official salary.

A similar calculation procedure is provided if a tariff rate is established for an employee, and daily or hourly does not matter. The number of days or hours worked is calculated, and then the result is multiplied by the approved rate. Such is the distinguishing feature.

The main advantage of a simple PSOT is its stability. That is, the employee is confident that he will receive his salary regardless of the quality of work. But this mode of calculation has a significant drawback. The hired specialist completely lacks any motivation. In simple words, you can work carelessly and not take any active steps - the salary will be the same.

It is in order to increase the motivation and interest of employees in work that the employer adds a premium supplement to the salary or tariff rate. This approach creates separate view PSOT.

Bonus-time wages are the accrual of remuneration based on the tariff rate, as well as bonuses set as a percentage of the official salary. The amount of the bonus is established in the regulation on bonuses, the collective agreement of the organization or the order of the head. Sometimes this procedure for calculating remuneration is called piece-time wages. This is not entirely correct, since the piecework system assumes a salary that depends on the result of the work, and not on the amount of time worked.

Time wages: examples

The employee is given a salary of 30,000 rubles. He has a standard five-day schedule. working week with an eight hour work day. In May 2018, the employee worked 15 days. According to the schedule - 20 working days. Determine the salary to be paid:

We will use the conditions of example 1 with the change that the employee is not set a salary, but a daily tariff rate of 1500 rubles.

Let's add a condition. In addition to the salary, the employee, by order of the head, established a bonus for May in the amount of 10% of the salary.

Piecework and time wages

Unlike the system we are considering, piecework wages provide for the payment of remuneration for the final result of the work:

• production of a certain number of products;
• the number of operations performed;
• amount of work achieved.

With this form of payroll, the employee is interested in producing a larger volume of final products, so the employer does not need to analyze how effectively work time. As a rule, this form of payroll is used to accrue remuneration to employees of the main production.

Key differences

Let's define the significant differences between the two systems of remuneration:

Evaluation criterion	Piecework SOT	Time-based SOT
Scope of application	Areas of activity in which the quantity of products produced, the volume of work performed or services rendered is valued higher than quality indicators.	Types of work that are focused on the quality of the activities carried out, or work is aimed at ensuring and maintaining the production process.
The impact of labor productivity on earnings	It has a direct impact on wages. In simple words, the more the worker did, made, did, the more amount labor remuneration.	There is no effect of labor productivity on wages. The amount of payments depends only on the hours worked. However, the employer may provide bonus surcharges for certain indicators.
Who benefits from it	To a greater extent, this is beneficial to the employer, since only the result is paid: manufactured products, services rendered, work performed. However, such a payment regime is also beneficial for the employee himself, as it attracts him to work harder in order to receive a decent salary.	A large benefit of PSOT is determined in favor of hired specialists. After all, the quality of work does not matter. The employee will receive his salary regardless of how he worked, and whether he worked at all or was only present at the workplace. For the employer, of course, such a payment regime is unprofitable. However, there are some types of professions for which other SOTs are not applicable.
Stability of earnings	In both cases, earnings cannot be called stable and guaranteed. Since in both cases there is a direct dependence on something. For example, wages according to SSOT depend on the quantity of products produced. And on PSOT it has a direct dependence on the hours worked. And if a specialist was absent from the workplace for the entire billing period, regardless of the reasons, then there will be no salary, because he did not work, and he has nothing to pay.
The presence of employee motivation	Motivation is present, since the employee has a direct interest in doing more work in order to get a higher salary.	If bonus payments are not provided for in the regulation, then the specialist is not at all motivated to work efficiently.
Quality of work	In both cases, the quality leaves much to be desired. In a piece-rate SOT, the worker is interested in doing more, therefore, certain quality indicators are lost. When, as in PSOT, there is no dependence on quality at all. Of course, the employer can establish additional bonus payments for the quality of work.

Piecework wages.

Depending on the specifics of the company's work, apply piecework or hourly wages . Consider their main features.

v Piecework wage system.

With a piecework wage system, earnings are calculated based on the amount of work actually performed at piece rates calculated on the basis of production standards or time standards. The volume of work can be taken into account in various units: tons, pieces, labor hours, etc.

An employee's earnings depend on the number of units of output produced by him (operations performed, services rendered). For piecework wages, the following formula is used:

§ If the employer applies production rates , to calculate the piece rate, the tariff rate is divided by the production rate:

Example.Piecework wages, the employer applies production rates. The production rate for a worker R. V. Makeev is 20 parts per day. His tariff rate is 800 rubles. in a day. Piece rate - 40 rubles. for one item (800 rubles: 20 children). For a month, R. V. Makeev produced 380 parts.

His salary:

40 rub. × 380 children = 15,200 rubles.

§ When to apply norms of time , the piece rate is calculated by multiplying the tariff rate by the norm of time:

Example. Piecework wages the employer applies norms of time. The norm of time for the provision of one service for the teller Kireev A.I. – 1/4 hour (15 min.). Tariff rate - 160 rubles. at one o'clock. Therefore, the piece rate is 40 rubles. per service (160 × 1/4). For a month, Kireev A.I. provided 480 services.

His salary:

40 rub. × 480 arb. = 19,200 rubles.

§ When determining the amount of earnings of pieceworkers consider not only the quantity, but also the quality of the products produced . So, a complete marriage due to the fault of an employee is not subject to payment, and a partial one is paid at reduced rates, depending on the degree of suitability of the product. The specific amount of payment for defective products with a piecework wage system must be fixed in a local regulatory act.

§ By doing work of various qualifications, the work of employees is paid at piece rates for the work performed. When pieceworkers are entrusted with the performance of work charged below the categories assigned to them, the employer obliged to pay them the difference. The procedure for calculating the inter-digit difference is not established by law. Organizations need to fix it in a collective agreement, a local act. It can be calculated like this:

Example. Piecework wages, calculation of additional payment for the difference between the ranks.

Worker of the 3rd category Smirnov B.A. within a month, he performed work of the 3rd and 2nd category. The piece rate for works of the 3rd category is 27.4 rubles, for the 2nd category - 23.5 rubles. Smirnov B.A. manufactured 200 parts paid for at a rate of 27.4 rubles, and 170 parts paid for at a rate of 23.5 rubles.

The amount of payment will be:

ü for the performance of works of the 3rd category will be:

200 children × 27.4 rubles = 5480 rubles

ü for the performance of works of the 2nd category:

170 children ×23.5 rub.=3995 rub.

The interdigit difference will be:

(27.4 rubles - 23.5 rubles) × 170 children = 663 rubles.

Salary of Smirnov B.A. per month:

5480 rub. + 3995 rub. + 663 rubles = 10,138 rubles.

§ Norms of production and norms of time should be developed so that the monthly wages of pieceworkers are not lower than the minimum wage. If the employee earned less, you need to accrue an additional payment up to the minimum wage.

§ There are many varieties of piecework wage system. Depending on the change in the payment per unit of production in case of overfulfillment of the norms There are progressive, linear and regressive systems.

o progressive system stimulates overfulfillment of labor standards. Payment for labor in the production of products (works, services) in excess of the norms is made at increased rates.

o At linear system the size of the piece rate does not change when the standard indicator is reached.

o regressive system is aimed at ensuring that employees do not overfulfill the plan when the company realizes that it will not be able to sell products released in excess of the norm. When it is used, products produced in excess of the plan are paid at lower rates.

v Time wage system.

Time wage system it can be simple and time-bonus.

§ With a simple time system The work of the employee is paid on the basis of the monthly salary and the actual hours worked. Salary is a fixed amount for the performance of duties for a calendar month, excluding compensation, incentives and social payments. The amount of salary depends on the qualifications of the employee. When an employee with a time wage performs work of different qualifications, his work is paid taking into account the higher qualification.

The salary part of the salary does not depend on the number of working days in a month, if the employee has worked it out completely. His salary is calculated according to the formula:

Example. Time wage system, salary.

HR specialist Kovaleva A.I. works on a part-time basis (0.5 staff units). Her full-time salary is 25,000 rubles. She worked three days in a month (a total of 22 working days in a month), the rest of the time she was on leave without pay.

The salary of A. I. Kovaleva for the month will be:

(25,000 rubles × 0.5 staff units): 22 days × 3 days = 1704.55 rubles

In this case, the salary of the employee must be at least the minimum wage. When there is a deviation from the norm of hours, payment is charged for the hours actually worked. It should not be less than the minimum wage, calculated in proportion to the hours worked.

Also, an employee's earnings with a simple time-based wage system can be calculated based on the hourly or daily rate and the hours actually worked. This applies the formula:

Example. Time wage system, hourly wages.

Watchman Pavlova A.A. set hourly rate. The hourly rate is 85 rubles. There are 21 working days in a month, Pavlov A.A. worked it out completely. The working day of an employee is 8 hours. The number of hours worked per month is 168.

Salary of Pavlov A.A. per month will be:

168 h × 85 rub. = 14,280 rubles.

§ With time bonus system remuneration provides for the calculation of wages not only for the hours actually worked at a salary or daily (hourly) rate, but also for the achievement certain indicators. That is, in addition to the salary part of the salary, employees are paid bonuses for success in work.

v We reflect the condition of the salary in the employment contract.

Conditions of remuneration - piecework wages or time wages - must be specified in the employment contract (Article 57 of the Labor Code of the Russian Federation).

§ With a time payment system labor in the employment contract indicates the salary, allowances and additional payments, as well as bonuses provided for by the wage system (Articles 129, 135 of the Labor Code of the Russian Federation).

§ In the employment contract with the pieceworker, indicate piecework wage system . Also refer to the local act, which establishes piece rates and production rates (time rates). The employee must be familiarized with this document under the signature (Article 22 of the Labor Code of the Russian Federation).

v Documents on the basis of which salary is calculated.

§ An employee's salary is determined based on:

ü staffing,

ü local acts on wages,

ü employment contract,

ü Order for employment.

§ There are also documents on the basis of which it can be changed monthly salary :

ü memos,

ü orders for bonuses, etc.

§ In addition, for payroll documents are needed confirming that the employee has worked the norm of time, fulfilled the norm of output. If an organization uses unified forms primary with time wages - this is a time sheet and payroll calculation (form No. T-12) or a time sheet (form No. T-13).

§ The piecework system of remuneration involves a more complex workflow. The employer must not only develop documents that establish production standards, but also ensure that the products, operations, and services produced by each employee are accounted for. For this, primary documents are used: statements, orders, personal accounts, etc.

v Disadvantages of piece rate payment:

1. Can decrease in product quality , as the employee strives to do more, not better.

2. The equipment may not be serviced in good faith , as employees of firms do not want to waste time on this.

3. Violated safety precautions (due to haste).

4. Arise violations in production technologies .

5. Material and raw materials are overused . The employee is not interested in saving the resource, as this will not affect his earnings.

Introduction…………………………………………………………………………
I. Forms and systems of wages……………………………….
II. Piecework form of remuneration………………………………………..
2.1 Direct piecework wage system……………………….
2.2 Piecework - bonus system wages………………..
2.3 Piece-rate wage system……………………
2.4 Piecework - a progressive system of wages……………...
2.5 Indirect piecework wage system……………………
III. Time-based form of remuneration………………………………….
3.1 Simple time-based wage system………………….
3.2 Time-based - bonus system of remuneration…………...
3.3 Time-based wage system with a normalized task…………………………………………………………………………
IV. Mixed form of remuneration…………………………………….
4.1 Tariff-free wage system…………………………….
Conclusion……………………………………………………………………
Bibliography…………………………………………………………...

Introduction.

It is customary to understand wages as the part of the value of the product created by labor, expressed in monetary form, issued to the employee by the enterprise in which he works or by another employer.

Distinguish between monetary and non-monetary forms of remuneration. The main form is the monetary form, which is due to the role of money as a universal equivalent in the commodity-money relations of market entities. At the same time, remuneration to one degree or another is carried out in kind or in the form of additional paid leave. Thus, in order to pay for labor in the absence of cash, enterprises pay workers with the products they produce, which are directly consumed by them or sold or exchanged for other goods. With regard to wages paid free time, then this form, stimulating intensive and high-quality work, allows the employee to use this time for study, recreation, or to receive additional income.

As a socio-economic category, wages require consideration in terms of its role and significance for the employee and employer. For an employee, wages are the main and main item of his personal income, a means of reproduction and improving the well-being of himself and his family, and hence the stimulating role of wages in improving labor results to increase the amount of remuneration received. However, according to research results, wages in the general structure of the population's income is only 44%. A sharp drop in the share of wages in the total income of the population leads to a decrease in the motivational potential of wages. For the employer, the wages of employees are the funds spent by him for the use of hired labor, which is one of the main items of expenditure in the cost of goods and services produced. At the same time, the employer, of course, is interested in a possible reduction in the unit costs of labor per unit of output, although at the same time it may be appropriate to increase labor costs in order to improve its quality level, if this will increase the profit of the enterprise by stimulating labor and creativity. employee initiatives. In addition, the level of remuneration has a tangible impact on the behavior of both the employee and the employer, which develops in connection with the regulation of relations between them in an imbalanced state of supply and demand for labor in the labor market.

Thus, in the conditions of market relations, wages are designed to perform not only a reproductive and stimulating function, but also a regulatory one.

Distinguish between basic and additional wages. Under the main salary accepted to understand:

- payments for hours worked, for the quantity and quality of work performed with time, piecework and progressive pay;

- additional payments due to deviations from normal working conditions, for overtime work, for work at night and on holidays, etc.;

- bonuses, bonuses, etc.;

Additional wages include payments for time not worked, provided for by labor legislation and collective agreements:

- holiday pay;

- time of performance of state and public duties;

- preferential hours for teenagers;

- severance pay upon dismissal, etc.

In practice, there are two main forms of remuneration:

- piecework;

- time-based.

They form the corresponding systems, but all types are based on time wages. This is due to the fact that the working day at the enterprise is quite conventionally divided into necessary and surplus time. Wages proper are created in the necessary time, and surplus value is created in the surplus time. The ratio between necessary and surplus labor time characterizes the degrees of exploitation wage labor. To hide the very essence of exploitation, piecework wages are more often used, emphasizing by this what the worker receives for the products produced. Today, 80-85% of piecework wages are used in the world.

I. Forms and systems of wages.

Tariff-free

Three forms of remuneration can be distinguished: piecework, time-based and mixed (Fig. 1). Each of the forms includes several systems, which are selected in accordance with the specific conditions of production.

Rice. 1. Forms and systems of wages.

piecework wages are paid for the amount of output produced at established piece rates, which are determined on the basis of established hourly rates and norms of time (production). The piece-rate form of remuneration is divided into a number of systems: direct piece-rate, piece-bonus, piece-progressive, indirect piece-work, chord.

At direct piecework system, labor is paid at rates per unit of output.

At piece-bonus In the system, a bonus is paid to the worker in excess of earnings at direct piece rates for the fulfillment and overfulfillment of predetermined specific quantitative and qualitative indicators of work.

piece-progressive The system of remuneration provides for payment at direct piece rates within the limits of the fulfillment of the norms, and when working in excess of the norms - at increased rates. In this case, the payment system can be one, two or more steps.

Indirect piecework the system of remuneration is used mainly for workers employed in maintenance and auxiliary work (drivers of vehicles, adjusters, repairmen, etc.).

Piecework chord the system provides for payment of the entire volume of work.

Time wages are made for the time actually worked at the tariff rate of the category assigned to the worker. Time wages are divided into simple time, time-bonus; piecework; salary and time with a normalized task.

At simple time-based In the wage system, a worker's earnings are calculated as the product of the hourly (daily) wage rate of a worker of a certain category times the amount of time worked in hours (days).

At time-bonus the system establishes the amount of the bonus as a percentage of the tariff rate for overfulfillment of the established indicators and bonus conditions.

Salary the system is mainly used for managers, professionals and employees. The official salary is the absolute amount wages and is determined in accordance with the position held.

Recently it has become widely used time wages with a standardized task , or piecework salary. The worker or team is assigned the composition and scope of work that must be completed for a certain period of time on time-paid work in compliance with the requirements for the quality of products (works).

mixed wage systems synthesize the main advantages of time and piecework wages and provide flexible linkage of wages with the performance of the enterprise and individual employees. Such systems currently include tariff-free.

Tariff-free wage systems are largely similar and are based on the share distribution of funds earmarked for wages, depending on various criteria. At the same time, the divisions of the enterprise and each employee are ranked based on their qualifications and work efficiency.

II. Piecework wages.

It is advisable to use piecework wages in those areas and types of work where it is possible to standardize and take into account the individual or collective contribution and the final result of production, an increase in the volume depends on the skill level of the employee. It allows you to stimulate an increase in the number of products (services, works), since the work of an employee is paid at piece rates, which are determined on the basis of established hourly rates and time standards (production), in accordance with the number of products or operations produced.

The use of a piecework form of remuneration is economically feasible if:

1) Calculation and analytical system of labor rationing and correct billing of work: in the presence of a large proportion of technically justified time standards and a correctly defined range of the inter-digit tariff coefficient;

2) Well-established accounting of the quantitative results of labor, excluding any kind of postscript and artificial overestimation of the amount of work performed;

3) Real opportunities for workers to overfulfill the established task without changing (violating) the technological process;

4) Organization of labor, excluding interruptions in work, downtime, untimely issuance of production tasks, materials, tools, etc.

C p \u003d R st / N s

The use of piecework wages requires the obligatory presence of either norms of time or norms of output. For each unit of production in physical terms (meter, piece, ton), a certain piece-rate (C p) is established, which is calculated by dividing the estimated rate of this category in hours, or in days (P st) by the established production rate (N s) for the same period according to the formula:

Thus, the piece rate is the payment per unit of output. Rates are reviewed simultaneously with the norms of time and norms of production.

Depending on the system of accounting for the results of labor adopted at the production site (for individual jobs or teams as a whole), two types of piecework wages are used:

Individual

Brigade (collective).

With a direct individual piece-rate system, the worker receives a salary for all the work performed during a certain period (day, week, month) at established rates. Such remuneration is applied in those jobs where the work of the employee is subject to accurate accounting, while taking into account the amount of suitable products manufactured by the employee.

Brigade (collective) The piecework wage system is used in conditions where the production process is carried out by the primary labor collective (team), where there is a combination of professions and interdependence of performers, when it is difficult to take into account the individual output of each member of the team. In this case, set collective piece rates for all types of work. The total earnings of the brigade are distributed among the members of the brigade in accordance with the categories assigned to them and the time worked by each employee. The brigade piecework wage system does not take into account the actual output of each member of the brigade and can lead to equalization.

Piecework wages are subdivided into a number of systems: direct piecework, piece-bonus, piece-progressive, indirect piecework, chord. Let's consider each system separately.

2.1.Direct piecework wage system.

Direct piece system wages (Z sd) is a system in which the wages of workers increase in direct proportion to the number of products they have produced and the work performed, based on fixed piece rates established taking into account the necessary qualifications.

or by dividing the hourly tariff rate by the production rate (Н vyr):

2.2.Piecework-premium system of remuneration.

piece-bonus system remuneration provides for bonuses for overfulfillment of production standards and specific quantitative and (or) qualitative indicators of their production activities (absence of defects; saving of raw materials, fuel, energy; reduction of normalized labor intensity; improvement of product quality; growth of labor productivity, etc.). As a rule, no more than two or three main indicators and conditions for bonuses are set.

This system of wages is the most widespread, it allows you to implement the stimulating function to a greater extent at the expense of bonuses.

P - premium;

Bonuses are divided into conditional and non-conditional wage system. Bonuses conditioned by the system of remuneration are an additional premium payment for achievement in work. Bonuses that are not determined by the wage system are incentive bonuses. Such bonuses are a right, not an obligation of the administration in accordance with Article 83 of the Labor Code of the Russian Federation.

2.3.Piecework wage system.

Chord system remuneration is a system in which a complex of various works is evaluated with an indication of the deadline for their implementation.

It is advisable to apply this system of remuneration in conditions of urgent execution of the entire complex (volume) of work (emergency cases, development of new products) that affect the course of the production process of other production links. The cost of the entire work is determined based on the current norms and prices for individual elements of the work by summing them up. Lump-sum payment is introduced for certain groups of workers in order to strengthen their material interest in raising labor productivity and reducing the time for completing work. Bonuses are introduced for reducing the deadlines for completing a task with high-quality work. The calculation is carried out after the completion of all work. If the completion of a chord task requires a long time (shipbuilding, power plants), then an advance payment is paid for the current month, taking into account the amount of work performed.

2.4.Piecework progressive wage system

piece-progressive system wages provides for the payment of manufactured products within the established norms at direct (constant) rates, and products in excess of the norm are paid at higher rates according to the established scale, but not more than double the piece rate.

The piecework-progressive system is considered the most effective, in which there are two stages of payment and a fairly high level of increase in piece rates. Such a system creates a significant personal material interest of workers in raising production standards and is introduced by the head of the enterprise in agreement with the trade union for a certain period.

This system is usually used in work related to the development of new technology, products. It provides for payment at direct piece rates within the limits of fulfillment of the norms (R o), and in case of production in excess of the norms - at increased rates (R uv):

R o - direct price (regular),

Red- price increased (increased).

q f, q pl - actual and planned release.

The unreasonable application of the progressive piecework wage system often leads to an increase in the cost of production, so even its temporary application requires an economic justification. This rationale is reduced to determining the maximum allowable increase in piece rates for work performed in excess of the established norm (base). Since the source of funds for increasing prices is savings on semi-fixed costs, then based on the data on the structure of the cost of production, the maximum allowable degree of increase in piece rates (PM) can be determined by the formula:

MD=NR*DE/O sz

HP - fixed overhead costs in the planned cost of a unit of production, (rubles or%);

DE - share of savings on fixed overheads that can be used to increase prices, (%);

About sz - the basic piecework wage (with accruals) of workers (or the amount of payment for work), which are transferred to piecework-progressive wages in the planned unit cost of production, (rubles or %).

Although the piece-progressive system interests workers in increasing the volume of work performed, its scope has always been insignificant, and with the introduction and widespread use of collective forms of organization of wages, it has practically ceased to be used. This is due to the significant disadvantages inherent in this system:

Difficulty in calculations;

The danger that wage growth will outpace output growth;

Increasing the intensity of work to levels at which the health of the worker will be damaged.

The use of a piece-progressive wage system is advisable only if it is necessary to ensure the urgent fulfillment of an order that is important for the activities of the enterprise, liquidity in a short time after the consequences of an accident. The time for which this system is introduced is set for a period of no more than 3-6 months.

2.5.Indirect piecework wage system.

Indirect piecework system wages are used to increase the productivity of workers servicing equipment and jobs (adjusters, repairmen, vehicle drivers - within the company). Their labor is paid at indirect piece rates based on the amount of output produced by the main workers they serve.

None of the systems previously cited will interest them in having the workers they serve increase their output. To determine the earnings of workers whose labor is paid according to the indirect system, the following methods are most often used.

T s - hourly rate corresponding to the category of the worker served;

N vyr.h, N vyr.cm, N vyr.m - respectively, the hourly, shift and monthly norms for the production of each of the serviced workers;

H - the number of serviced workers who are served by one auxiliary worker;

F cm, F month - shift and monthly funds of working time, respectively.

Z braid \u003d Z p * K v.n

Compliance rate:

Z p - the wages of an auxiliary worker, calculated according to a simple time system;

K v.n - the average rate of compliance with the standards served by the workers.

III. Time wage form.

The time-based form of remuneration is a form of wages in which wages depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

In case of hourly payment, normalized tasks are set for employees. For the performance of individual functions and scope of work, service standards or norms for the number of employees may be established. At first glance, hourly wages preclude incentives for higher productivity, since time spent at the workplace says nothing about the results achieved. However, this form of remuneration is closely related to the results of labor, since it is based on formally defined or actually expected results of work per unit of time. If an employee does not meet these expectations, he loses his job and salary.

The use of a time-based form of remuneration is economically feasible if:

1) There is no need to stimulate the growth of production in excess of the optimal;

2) Over-fulfillment of the norms may be accompanied by a violation of technological regimes with a subsequent deterioration in product quality;

3) Experimental work is being carried out or the process of manufacturing new, especially complex, critical objects is underway;

4) Various works are performed that are difficult to standardize and account for;

5) The use of time-based payment can ensure an increase in the quality of work performed (control, repair and other processes).

Both the main and auxiliary workers can be paid by the time.

3.1.Simple hourly wage system.

At simple time system The employee's earnings are accrued according to the tariff rate assigned to him or salary for the time actually worked. Under this system, an insignificant part of time workers, engineers, employees and MOS are paid.

According to the method of calculating wages, this system is divided into three types:

hourly,

daily,

monthly.

Z pov \u003d T h * V h

With hourly pay, the calculation of wages is based on the hourly tariff rate of the worker and the actual number of hours worked by him for the billing period according to the formula: , where

Z pov - the total earnings of a time worker for the billing period, (rubles and kopecks);

T h - hourly tariff rate corresponding to the category of the worker, (rubles and kopecks);

In h - the time actually worked by the worker for the billing period, (h).

For example, if in February a worker whose hourly wage rate is 78 kopecks worked 168 hours, then his earnings amounted to 131 rubles. 04 kopecks (0.78 kopecks * 168 hours).

In the case of daily wages, we calculate the worker's wages on the basis of the worker's daily wage rate and the actual number of days worked (shifts).

Z pov \u003d T m / V g * V f

With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days , provided by the work schedule for a given month, and the number of working days actually worked by an employee in a given month according to the formula:

T m - the monthly official salary (rate) of the employee, (rubles and kopecks);

B d - time of work according to the schedule for a given month, (days);

In f - the time actually worked by the employee in a given month, (working days).

In order to increase the stimulating value of wages, a simple time-based wage system is more often used in combination with bonuses to employees for fulfilling and overfulfilling the most important indicators of their work.

3.2.Time-bonus system of remuneration

A simple time-based remuneration system, supplemented by bonuses for the fulfillment of specific quantitative and qualitative indicators of work, is called time bonus system wages. The essence of this system lies in the fact that an employee's salary in excess of the tariff (salary or rate) for the time actually worked includes a bonus for specific achievements in work according to predetermined indicators.

Z p.-pr \u003d Z p + P

With this system of remuneration, wages are calculated according to the formula: , where

Z p - tariff wages corresponding to wages determined according to a simple time system;

P - the amount of the bonus established for the provision of certain quantitative and qualitative performance indicators.

Time-bonus systems pay for the work of a significant part of the workers, as well as the majority of managers, engineers and technicians, employees of industrial enterprises and organizations.

The use of the time-bonus system is possible only under the condition right choice bonus indicators, the number of which should not exceed 2-3, and the amount of the bonus is calculated for each of them. In addition, an economic justification of the developed bonus provisions is necessary, otherwise the use of the chosen remuneration system may be unprofitable for the enterprise. The economic rationale for the time-based bonus system is the same as for the piece-rate bonus system, and consists in carrying out additional calculations that establish the amount of additional payment that excludes the possibility of increasing the cost of production as a result of the payment of bonuses.

The economic efficiency of bonus systems for saving material resources depends on a number of conditions:

Employees directly related to the expenditure and saving of material assets are rewarded, while the tasks set by him, both quantitative and qualitative, must be completed;

A strict accounting of the expenditure of material resources is necessary, including the use of measuring equipment;

The amount of the bonus should be set in direct proportion to the actual profit received (up to 75% of the savings achieved).

These conditions will ensure the possibility of reducing the cost of production and will interest workers in saving material values.

M dp \u003d P n * K eq / Z main * K VP

The economic substantiation of the amount of bonuses for workers for the fulfillment and overfulfillment of the planned target is more complicated. With any bonus system (time-bonus or piece-bonus), when the plan is overfulfilled, the cost of wages per unit of product increases due to the payment of bonuses. However, at the same time there is a reduction in fixed costs per unit of output. In this case, the determination of the maximum allowable bonus for each percentage of overfulfillment of the task (M dp) can be made according to the formula: , where

P n - fixed overhead costs in the planned cost of a unit of production, (rubles or%);

K ek - utilization factor for bonus savings on conditionally fixed costs (taken from 0.7 to 1.0);

Z main - basic salary with accruals of time workers (or piecework workers) who receive a bonus, in the planned cost of a unit of production, (rubles or%);

K vp - the coefficient of implementation of the plan for the production of products.

3.3.Time-based wage system with a standardized task.

Time-bonus system wages with standardized assignments contributes to the solution of the following tasks:

Fulfillment of production tasks for each workplace and production unit as a whole;

Perfection of labor organization and reduction of labor intensity of manufactured products;

Rational use of material resources;

Improving the quality of products;

Introduction of collective forms of labor organization;

Improving the professional skills of workers.

The use of the time-based form of wages does not stimulate the growth of labor productivity. This wage system combines the positive elements of time and piecework forms of wages on the basis of normalized tasks set on the basis of the maximum utilization of production capacity. Under such a system of remuneration, the wages of a worker consist of the following elements:

1. Time wages, which are calculated in proportion to the hours actually worked and include the following elements:

Payment according to the tariff, additional payments for professional skills, additional payments for working conditions;

Additional payment for the performance of normalized tasks, which is charged as a percentage of the time part of the salary, depending on the level of performance of normalized tasks;

Bonus for reducing labor intensity, increasing labor productivity and improving product quality, which is calculated as a percentage of the original tariff rate (including additional payments for professional skills and working conditions).

1. Additional payment for the performance of normalized tasks, stimulating the quantitative results of labor in the production of products of the established quality, is charged to the time-based part of the wages of workers (payment according to the tariff, additional payments for professional skills and working conditions). In contrast to piecework earnings, additional payment takes into account only the fulfillment of the plan, and not its overfulfillment.

Additional payment applies to all workers of the main and auxiliary production, who are assigned brigade or individual normalized tasks based on technically justified time standards or service standards. Additional payment is calculated based on the results of the work of the brigade (individual workers) for the month, depending on the level of performance of normalized tasks as a percentage of the time wage of each worker.

The bonus is paid on the condition that the brigade fulfills the monthly plan to reduce labor intensity and does not exceed the planned number of the brigade. Workers are also rewarded for improving product quality and rational use material resources.

The time-bonus system with a normalized task can be individual and brigade.

IV. Mixed form of remuneration.

Mixed wage systems synthesize the main advantages of time and piecework wages and provide flexible linkage of wages with the performance of the enterprise and individual employees.

Such systems currently include the tariff-free wage system.

4.1.Tariff-free wage system.

This type of remuneration system makes the employee's earnings completely dependent on the final results of the work of the entire work team to which the employee belongs.

Such a system can be fully applied only where there is a real opportunity to take into account the results of labor and where there are conditions for the general interest and responsible attitude of each member of the team to work. Otherwise, those who work well will suffer from the negligence of insufficient responsible workers. In addition, members of the work team must know each other well and trust their leaders, since much will have to be decided collectively, and a morally unified mood in the team is needed. Therefore, as a rule, such a wage system is used in relatively small teams with a stable composition of workers (not only workers, but also managers and specialists).

The successful use of this system is due to the fact that in the conditions of transition to the market there is a need to revise the procedure for the formation of the wage fund. The wage fund should depend, first of all, on the volume products sold(goods, services), which may change. Consequently, the value of the wage fund may also fluctuate.

Tariff-free wage systems are largely similar and are based on the share distribution of funds intended for wages, depending on various criteria. At the same time, the divisions of the enterprise and each employee are ranked based on their qualifications and work efficiency. Each unit is assigned a payroll fund (PWF). Each employee is assigned their own qualification level. Depending on the qualification levels, employees are divided into skill groups, the number of which may vary. The following criteria can be taken as the basis for assessing the qualification level:

Education,

professional qualification,

Efficiency, etc.

The assessment of the qualification level is supplemented by a certain coefficient of labor participation of each employee (KTV) in the current performance and the amount of time worked. The calculation of wages under the tariff-free system of remuneration is determined in the following sequence:

The total amount of points earned by all employees of the unit is determined:

The wages of individual employees of the department are determined:

A variation of the tariff-free wage system can be considered rating system wages. It takes into account the contribution of employees to the performance of the enterprise and is based on the share distribution of the wage fund.

Conclusion.

Today in our country there are a large number of unresolved issues and contradictions in the field of wages.

Time dictates the need for such a system of payment, which would form powerful incentives for the development of labor and production. The employee is extremely interested in even a small increase in wages. The employer is not in a hurry to raise it, saving on wages.

One of the most serious problems in this area is the absence of a rigid dependence of the amount of remuneration on the real efforts of a given employee, as well as on the results of his work. Living practically in debt, primarily because of the need to pay a monthly mortgage loan for their own housing, a Western worker tries to work with more efficiency so as not to be unemployed even for a short time; he is very much interested in more productive labor, counting on higher pay.

Our workers, unlike those in the West, with low wages, have extremely weakened incentives for productive work, if not completely absent: there is a desire to work less hard at their official workplace and leave more time and energy for additional earnings.

On the other hand, high wages in developed countries force enterprises to look for and find reserves to increase labor productivity (to mechanize labor, better organize it, etc.), as a result of which opportunities for new wage increases increase. And since income taxation is progressive, the state budget is replenished. Therefore, developed economies are characterized by the desire to raise the minimum wage and thereby achieve a general increase in wages.

In our country, the picture is different: low wages against the backdrop of an excessive number of employees at enterprises and organizations and low labor productivity hinder the increase in production efficiency and living standards.

The improvement of wage systems, the search for new solutions, a deep study of the Western, and especially the Japanese experience, can give us in the near future an increase in the interest of workers in highly productive work. When solving the problem of bringing the minimum wage to the level of the subsistence minimum, it is possible to remove the problem of social tension. And this, of course, in combination with the solution of a number of other problems in the economy of our country, can be a stimulus for economic growth in the future.

Bibliography:

1. Edited by Academician V.M. Semyonov "Enterprise Economics"

2. V.P. Gruzinov "Enterprise Economics and Entrepreneurship", 1994.

3. G.I. Shepelenko "Economics, organization and planning of production at the enterprise", 2001.

4. L.N. Lentil "Microeconomics", 2000.

5. Edited by O.I. Volkov "Enterprise Economics", 2000.