The payment system is time-based premium. Piecework, time and other types of wages

All wage systems, depending on which main indicator is used to determine the results of labor, are usually divided into forms of wages. If the quantity of manufactured products (number of services rendered) is used as the main measure of labor results, they speak of a piecework form of wages, if the amount of hours worked is used as such a measure, then it is time wages. That is, the form of wages is one or another class of payment systems grouped according to the main indicator of accounting for the results of labor in assessing the work performed by a person in order to pay for it. - M.: Center for Economics and Marketing, 2001. - S. 95 ..

Piecework and time wage systems

Time wage includes simple time-based and time-bonus wage systems.

Downtime time system wage is accrued at the established tariff rate (salary) for the actual hours worked. Under the conditions of the administrative-command system, the tariff rate was set according to the category of the worker. At some enterprises, this procedure is preserved. At the same time, at enterprises that charge for work with a derogation from the ETKS, the tariff rates for remuneration of a worker can be set according to the category of work.

According to the method of calculating wages, a simple time-based system is divided into three types:

· hourly;

daily;

monthly.

The calculation of wages under this system of remuneration is carried out at hourly, daily tariff rates and monthly salaries (see Appendix 1).

A simple time-based wage system encourages the employee to improve their skills and work out the full working hours provided for by the schedule. However, it is of limited use, since it is of little interest to the employee in the individual results of labor.

Time-bonus system of remuneration. Traditionally, it is widely used in enterprises, such as foreign countries, and Russia, time wages, supplemented by bonus payments for the implementation of the plan for the volume and quality of products, careful attitude to equipment and tools, economical consumption of raw materials and materials, etc. The effectiveness of the time-bonus system is ensured not only by bonus payments, but also by the establishment of standardized tasks for time workers. To establish standardized tasks at the enterprise, technically justified labor standards should be developed. (An example of payroll under the time-bonus system is presented in Appendix 2.) The time-bonus wage system is used to pay managers, specialists, other employees, as well as a significant number of workers Fedchenko, A. A. Remuneration and income of employees: Tutorial/ A. A. Fedchenko, Yu. G. Odegov. - M .: Publishing and Trade Corporation "Dashkov and Co", 2004. - S. 115-118 ..

The use of the time-bonus system in combination with normalized tasks allows solving the following tasks:

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

Improving the organization of labor and reducing the labor intensity of products;

· rational use material resources, increasing labor productivity and product quality;

· deployment of collective forms of labor organization;

· improving the professional skills of workers and, on this basis, the transition to a broad combination of professions and multi-machine service;

· strengthening of labor, production and technological discipline, stabilization of personnel;

· Differentiation of wages taking into account the qualifications and complexity of the work performed, as well as individual results of labor Alimarina, E. A. Payment of labor in the Russian economy / E. A. Alimarina // Bulletin of the Moscow University. - 2005. - No. 5. - S. 39 ..

Piecework payroll It is customary to subdivide into systems: direct piece-work, piece-bonus, piece-progressive, piece-regressive, indirect piece-work and chord.

Direct piecework wage system establishes a direct dependence of the size of the worker's earnings on the amount of output produced (the volume of work performed). One of the main elements of this system is the price, which is set per unit of production (operation). The rate is calculated on the basis of the tariff rate corresponding, as a rule, to the category of work, and the norm of production or the norm of time.

Production rates are usually applied in mass and large-scale production, time standards - in single-piece and small-scale production.

So that the piece worker is not focused only on increasing the number of products produced, it is important to interest him in improving the quality indicators. This problem can be solved by using a piece-bonus system of remuneration.

Piecework-bonus system of remuneration along with direct piecework earnings, it includes incentives for such indicators as product quality (percentage of delivery of products from the first presentation, a decrease in the percentage of defects, etc.), the percentage of performance standards, reduced labor intensity, economical use of raw materials and auxiliary materials, compliance with technological discipline production, development new technology. The method of calculating wages according to the piece-bonus system is presented in Appendix 4.

At piece-rate progressive wage system single prices are provided within the initial base and increased prices for each unit of output (work performed) in excess of the established base.

The initial base is determined on the basis of an analysis of actual data characterizing the percentage of fulfillment of labor standards at a particular production site, as a rule, for the last 3-6 months preceding the introduction or adjustment of the progressive piecework wage system. The effectiveness of this remuneration system largely depends on the validity of establishing the initial base.

The coefficient of increase in piece rates is set by a special scale that determines the dependence of the level of rates on the degree of excess of the original base. The scale characterizes the number of stages of change in piece rates and the degree of its steepness. A single-stage or multi-stage rate increase scale may be applied. As a rule, when using the piece-progressive system, enterprises are limited to one or two steps. At the same time, the degree of increase in prices should be sufficient to sharply increase the interest of workers in overfulfilling the established initial base.

For example, with a one-step scale for each unit of production made in excess of the original base, the piece rate increases by 50%; with a multi-stage scale for overfulfillment of the original base from 1 to 10%, the piece rate increases by 25%; from 11 to 20% - by 50%; from 21 to 30% - by 75%, etc. If a two-stage scale is adopted, then, for example, for overfulfillment of the initial base from 1 to 15%, the piece rate increases by 50%, and over 15% - by 100%. An example of wage calculation according to the piece-progressive wage system is presented in Appendix 5 Zhukov, A. L. Regulation and organization of wages: Textbook / A. L. Zhukov. - M.: Publishing house "MIK", 2003. - S. 97-100 ..

The use of a piece-progressive wage system increases the worker's interest in producing as much output as possible in excess of the base value. However, this system of remuneration is rarely used when there is an economically justified need for a rapid increase in production volumes due to increased prices in certain areas of production. - M .: Business School "Intel-Sintez", 2000. - S. 211 ..

Piece-regressive wage system is used in the case when it is not economically feasible to increase production volumes in excess of the established plan due to the inability to quickly sell above-plan products and, therefore, unreasonable costs for its storage.

With a piece-regressive wage system, various values ​​\u200b\u200bof the rate are set, which varies depending on the degree of deviation of the amount of work performed from the established base. For each unit of production produced in excess of the established base, the price is reduced. Just as with the progressive piecework wage system, a single-stage or multi-stage rate reduction scale can be applied. At the same time, the degree of reduction in prices should be sufficient so as not to motivate workers to increase the amount of output in excess of the established initial base. An example of wage calculation according to the piece-regressive wage system is presented in Appendix 6.

By indirect piece system wages are charged to workers, on the quantity and quality of labor of which depends the output of the main workers they serve, who are directly involved in the production of final products. Such a system is usually used for workers engaged in adjustment, repair and other maintenance work for essential workers.

It is advisable to use the indirect piecework system to pay those workers who really have a direct impact on the results of the work of the main workers they serve.

When calculating wages under the indirect piecework system, various methods can be used (see Appendix 7).

At chord system the earnings of an employee or a group of employees are established for the entire volume of products produced or work performed. The application of this system implies an increase in the interest of employees in increasing labor productivity and reducing the time for performing work, given their appropriate quality.

The amount of total earnings for a piece of work is determined on the basis of a calculation that includes a list of all types of work (operations), their volumes and the price for each of them.

If the performance of a chord task is designed for a long period, then, as a rule, advance payments are provided for the work actually performed in the reporting period. In this case, the marriage admitted in the course of work is eliminated before the final settlement and without additional payment. The final payment for the piece together is made after the completion and acceptance of all work.

When performing a chord task by a group (team), the total earnings are distributed in the same manner as with the brigade piecework wage system (see below).

The piece-rate remuneration system may provide for bonuses for reducing the period for completing a piece-by-piece task with high-quality performance of work.

The method of calculating wages with a piecework wage system is presented in Appendix 8 Zhukov, A. L. Regulation and organization of wages: Study Guide / A. L. Zhukov. - M.: Publishing house "MIK", 2003. - S. 103-108 ..

brigade wage system, which is used at many enterprises in Russia, is based on the unification of workers into production teams. Such a system presupposes an appropriate organization of the labor of workers united by a single production task and incentives for overall results labor. It is advisable to use the brigade system in cases where coordinated joint efforts and interaction of a group of workers are necessary in the performance of a production task.

The brigade system of remuneration allows for a more rational use of work time and production resources, increase production and ensure high-quality output, which, ultimately, has a positive effect on the overall performance of the entire enterprise and increase its competitiveness. By providing the necessary conditions for the effective functioning of teams, a favorable psychological climate is created, staff turnover is reduced, related professions are actively mastered, creative initiative and democratic principles in team management are developed, and a general interest in the collective results of labor is increased.

The brigade wage system is widely used in construction, coal and mining industries, logging, repair work in transport. It is advisable to use it in the collective maintenance of large units, apparatus and mechanisms, and in other cases.

In the brigade organization of labor, both time-based and piecework wage systems are used.

At time-based brigade wage system total earnings are formed in accordance with staffing, compiled on the basis of headcount standards, service standards, tariff rates (salaries) and a regulation on bonuses for collective labor results.

Thus, collective earnings with a time-based brigade wage system include:

time wages at established tariff rates (salaries) for hours worked;

· Savings in the wage fund, which develops in the temporary absence of any of the members of the team, as well as in the presence of vacancies;

· a bonus for the collective results of the work of the brigade in accordance with the regulation on bonuses;

· remuneration for labor contribution to the overall results of the structural unit and (or) enterprise.

When distributing collective earnings in the brigade, all members of the brigade must be guaranteed a wage rate for the fulfillment of the labor norm, taking into account the time worked. Savings in the tariff fund and the accrued bonus for the collective results of labor are distributed according to the coefficient of labor participation (KTU). One or two KTUs can be used. In the first case, the entire over-tariff part is distributed by KTU. In the second case, the savings in the tariff fund of wages are distributed over the first KTU, the amount of which depends on the availability of vacancies in the team and absenteeism of individual workers. The savings are used to stimulate those workers who performed the labor duties of the absent members of the brigade. According to the second KTU, the collective bonus is distributed among the members of the brigade, depending on the fulfillment by each of them of the established indicators.

An example of payroll for a brigade time-based wage system is presented in Appendix 9.

Brigade piecework wage system has become widespread, and it is used, as well as time-based, in combination with bonuses for the collective results of labor.

For payroll under the brigade piecework system, a complex price per unit of output is calculated (see Appendix 10).

The distribution of total earnings among the members of the team of pieceworkers is carried out in the same way as it is done with the brigade time-based wage system. It is also possible that the distribution of the variable part of earnings, including earnings and bonuses, takes into account not tariff rates, but individual piecework earnings of workers.

If the brigade consists of pieceworkers, timeworkers and specialists, then the total earnings of the brigade are formed from the earnings of pieceworkers at piece rates, the earnings of timeworkers at the sum of their tariff rates, specialists at the sum of their official salaries and the bonus accrued to the brigade under the current regulation on bonuses for collective performance.

Members of the brigade may receive personal payments, as well as individual bonuses for overtime and night work, in holidays and some others that are not included in the total earnings of the brigade Yakovlev, R. A. Remuneration of labor at the enterprise / R. A. Yakovlev. - M.: Center for Economics and Marketing, 2001. - S. 99-101 ..

Specific conditions for the application of a particular payment system are determined by what tasks the employer sets for himself. For example, if its goal is to increase production volumes and ensure high quantitative achievements in labor, then the direct piecework and piecework-bonus systems are the most rational. In the case when it is important to encourage an employee to improve their skills and work out the full working hours provided for by the schedule, it is advisable to use a time-bonus wage system.

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

Today you will learn:

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

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

What is piecework wages

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

• Download a sample piecework contract

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

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

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

Concepts that are inextricably linked with the word "piecework"

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

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

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

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

Piecework payroll calculation

We give two examples of such a calculation.

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

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

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

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

Z \u003d 10 * 2400 \u003d 24000 rubles.

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

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

We consider the value of the piece rate:

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

Monthly earnings will be:

Z \u003d 75 * 600 \u003d 45000 rubles.

Types of piecework wages for employees

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

Consider its main types with examples:

Type of piecework payment	Characteristic	Example
Direct piecework	The salary is calculated based on the volumes performed using fixed piece rates established in accordance with the qualifications of the employee.	The piece rate for a seamstress of the highest category is 50 rubles per shirt. She sewed 600 shirts in a month. Her piecework earnings per month will be 30,000 rubles.
Piecework premium	Provides for the payment of bonuses for exceeding the production standards established by the company. Indicators for bonuses can be an improvement in labor productivity, product quality, a decrease in the number of defective products, as well as the money spent.	The monthly production rate for leather shoe uppers is 100 units. The company buys leather with a margin, but at the same time has set a monthly collective premium in the absence of damaged material
Indirect piecework	It is used to pay workers who monitor the smooth operation of equipment. Thanks to them, the main workers are not idle due to equipment breakdowns. To calculate earnings, the indirect piece rate is multiplied by the number of units produced by the main workers.	The master adjuster serves several shops. The tariff rate of the master is 15,000 rubles per month. For a month, the shop produced 2,000 units of products at a rate of 1,500 units. The indirect price will be the ratio of the tariff rate of the master to the norm of the workshop: 15000/1500 = 10 rubles / unit. The salary of the master will be: 10 * 2000 = 20000 rubles.
piece-progressive	A very motivating system, it is used to dramatically increase output. Until the production rate is reached, the calculation is carried out at fixed piece rates. When production exceeds the norm, the calculation is made at increased rates.	The turner turned 300 parts in a month at a rate of 250. At a piece rate, he receives 80 rubles per part. If the plan is overfulfilled, each detail is paid in the amount of 100 rubles. The main salary of a turner: 250 * 80 = 20,000 rubles. Taking into account the overfulfillment of the norm: 50 * 100 \u003d 5000 rubles. Total turner salary: 20,000 + 5,000 = 25,000 rubles.
chord	It is used when payment is made not for a unit, but for a stage of work or for all work performed. The order also indicates the start and end dates of the work. Used in construction agriculture, on transport. Can be both individual and team	A contract for interior housework is concluded with a team of finishers. All work is divided into stages (conducting electrics, plastering walls, laying the floor, etc.). Each stage of work is accepted by a responsible person, who determines whether the work meets quality standards, after which a settlement is made with the team
mixed	Mixing piecework and hourly wages. It is used when the constant presence of an employee at the workplace is important for the employer, while his activity largely determines the efficiency of work	The master of the nail service has a fixed salary for being in the salon at certain hours. He will receive this money, even if for the whole day, suppose, due to bad weather, not a single client comes to him. In this case, the master receives a percentage of the amount paid by the client for each work performed.

The procedure for transferring to piecework wages

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

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

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

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

All important information should be spelled out in the Employment Contract, preferably as detailed as possible.

Advantages and disadvantages of piecework wages

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

Consider them:

Advantages	Flaws
Probable sharp increase production or sales volumes	Possible deterioration in product quality due to haste
Inspire the worker, he can feel like a "mini-entrepreneur" by controlling his own earnings	The need for stability of all conditions for optimal performance (materials, etc.)
The ability to track the work of each individually	The appearance of reluctance on the part of the employee to spend time on anything other than piece work (for example, cleaning workplace, clean equipment)
The ability to arouse competitive excitement among employees, increase the overall tone in the team	Possible violation of the stages of the technological process
With the brigade chord system, mutual assistance increases, since the whole team is interested in the speedy completion of work	Possible safety violation
An impetus to self-development, if the increase in output depends on the personal qualities of the employee	No savings in consumables

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

Earning is the main reason for employment. All employees want to receive as much money as possible for the work done. But employers are not always ready to pay large salaries to their subordinates. They should think of a variety of systems by which the work done will be evaluated. Thanks to this, it will be possible to pay monthly as much as this or that frame deserves.

This means that it is necessary to study possible forms wages. This will allow you to fully understand what conditions for accrual of earnings the employee agrees to. So, for example, time-bonus wages are very popular. This is a form of payroll, which is not just common among employers, it is also loved by subordinates. But why? What features does she have? What should you pay attention to first of all?

Different systems and forms

Of course, in Russia there are various systems of payment for work performed. Depending on the option chosen, the citizen will, under certain conditions, receive earnings at the end of the month. Now all two major schemes are distinguished that help to charge cash employees: piecework and time.

Direct piecework

Most simple circuit payment for work done. With a direct piecework form, funds will be paid in direct proportion to the services rendered or work performed.

IN this case the employee will receive cash only for how much he has completed, in accordance with the posted rates. For example, for a unit of output, a person receives 30 rubles. To earn 30,000, you need to craft 10,000 craftable items. If the subordinate can, he has the right to increase or decrease his earnings.

This form is used when company management wants to improve productivity. The downside is that quality usually suffers in this case: employees tend to do more, not better.

Piecework with premiums

There is such a thing as a piece-bonus system of remuneration. This is already a more acceptable option used by companies for which quality also plays a role. The form of such accrual of earnings is considered complex. Why?

It provides for the accrual of bonuses in various amounts for overfulfillment of the established at the enterprise. This takes into account the quality of products or services provided. That is, just work more and get extra money will not work.

piece-progressive

There is another option, the Forms of remuneration provide for a piecework-progressive system for accruing funds to employees of companies and enterprises.

In this situation, employees for exceeding the established norm will not be given bonuses. Instead, the cost per unit of output or service rendered will increase. Of course, taking into account quality indicators.

To be more precise, manufactured products within the normal range will be paid at the normal rate. But everything that is produced additionally - with an increased payment. Please note that these rates cannot exceed the established regular rate by more than 2 times.

Chord system

The next type of accrual of earnings is a chord form. Not a very common option, but it has a place. In this case, funds are paid in accordance with established production standards and an indication of the time at which it is necessary to perform certain work.

Most often, when reducing the time spent on production with a piecework system of calculation, employees can be awarded a bonus. This is a common practice among employers.

Indirectly

What else should you pay attention to? The last type of piecework form of accrual of funds is the indirect piecework system. What does she mean? This is a kind of synthesis of piecework and time wages. It is usually used to calculate monetary compensation for employees representing secondary personnel. Those who help the main production.

Cash is accrued for the completed volume of production, taking into account the quality of the products. But at the same time, it takes into account exactly how many units of goods the main employee made. The faster he works, the higher the earnings of the secondary staff will be. A very difficult system that is not used very often.

Given the time

This is where you can finish listing the piecework options for accruing cash to employees. What else can an employer offer to his subordinates? For example, pay for work according to a completely different scheme.

Time-bonus wages are one of the forms of the time-based system. This is the most popular and common scenario among modern companies. It has its own features that allow you to increase earnings without much difficulty.

There is also a direct time system. It does not have any significant features. There are no other forms of accrual of earnings in Russia. Time wage systems are common in the country, but, as you can see, there are only two varieties. What features does each option have? What should employees pay attention to?

Just in time

First you need to consider the most common option for paying employees for work. It's about about a simple time system. It has already been said that there are no significant features of such a scheme.

Payment is based solely on hours worked. Employees receive money through the cost of one hour of work. That is, if a person has worked 6 hours, he will receive money only for this time. The amount of work performed is not taken into account. As well as the quality of the services provided.

Calculate how much the subordinate will receive in this case, the salary calculator will help. But everyone himself is able to calculate his earnings with a simple time-based system. To do this, you need to find out the rate that is charged for 1 hour of labor, then multiply it by the hours worked. The amount received is the salary.

On time and with a premium

But there is one more interesting option settlements with subordinates. Time-bonus remuneration is a form of accrual of funds for the performance official duties taking into account time and some other factors.

Without fail, the employee will receive a salary that takes into account the hours worked. But in addition, he will be paid a monthly bonus (optional) for the quantity and quality of services rendered and goods produced.

That is, the longer and the better the employee copes with the assigned tasks, the more money he will receive at the end of the month. As a rule, the size of the premium is set at the enterprise. And it is paid to all employees who deserve it.

Perhaps this is all that time-wage systems provide. But the employer must take into account some more features. For example, to keep a strict record of the hours spent on duty. How is it done correctly?

Time tracking

If the enterprise has chosen a time-based payroll system, it will be required (a sample filling is presented in the article). The thing is that such documentation should be maintained in every company where earnings are formed taking into account the duration of work. And for each employee there should be a separate time sheet.

This document records all worked periods, as well as breaks, omissions, delays and holidays. Weekends are also celebrated. A variety of methods can be used to track working time. For example, the employer independently records the time at which the employee arrived, and also fixes the end time labor day. You can use special equipment such as turnstiles.

In any case, for each employee, the employer maintains an individual time sheet (a sample filling was shown). At the end of the billing period (end of the month), the accountant accrues funds to employees under this document in various amounts.

Now it is clear how labor can be paid in Russia. Each employer chooses the wage calculation option that suits his company. Most often in practice there is either a tariff-free form, or time-based payment.

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 a fixed amount of compensation for the performance job 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 registered in 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 remuneration system is used, the amount of remuneration for a fully worked month should not be less than the established minimum size wages. 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 efficiently working time is used. 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.

33. Forms and systems of remuneration: piecework and time, their varieties, advantages and disadvantages.

1. Time wage (hourly wages, English time-rate pay) is a form of remuneration for an employee, in which earnings depend on the amount of time actually worked, taking into account the qualifications of the employee and working conditions.

Varieties of time wages:

simple time-based

Under a simple time-based system, wages are paid for a certain amount of time worked, regardless of the number of work performed. According to the method of accrual, it is divided into hourly, daily and monthly.

This system of remuneration does not sufficiently provide a direct link between the final results of the worker's work and his wages.

Time-bonus

According to the time-bonus payment system, the employee is not only paid wages for the time worked, but also a bonus for achieving certain quantitative and qualitative indicators.

This remuneration system involves the payment of a sum of money in excess of the basic salary on the basis of pre-established indicators and bonus conditions (which can be determined, for example, in the Regulations on bonuses developed at the enterprise).

Time-based with a normalized task

With this system of remuneration, a work plan is established, which must be completed for a certain period of time in compliance with the requirements for the quality of products or work. Earnings consist of two parts: the time part and additional payment for the task. In contrast to the system with bonuses, only the fulfillment of the plan is taken into account, and not overfulfillment.

The premium can be paid for the high quality of products (work) and for the economical use of raw materials and materials.

Mixed (time-piecework)

Mixed wages are a synthesis of time and piecework wages.

2. Piecework wages (piecework wages, English piece rate pay, German Akkordlohn) is a form of remuneration for an employee, in which earnings depend on the number of units of production produced by him or the volume of work performed, taking into account their quality, complexity and working conditions.

Varieties of piecework wages:

Direct piecework

According to the direct piecework system, wages are calculated on the basis of the amount of work performed using fixed piece rates established taking into account the qualifications of the employee.

With this system of remuneration, the employee is often not materially interested in achieving high overall performance of the team as a whole, improving the quality of work results.

Piecework premium

The piece-bonus wage system, along with payment at direct piece rates, provides for bonuses for exceeding the output norm and for achieving quantitative and qualitative indicators determined by the current bonus conditions.

In production, bonus indicators can be an increase in labor productivity, an improvement in product quality, the absence of defects, and a reduction in costs.

Indirect piecework

The indirect piecework wage system is used to pay workers who maintain equipment and jobs. Since it is difficult to accurately determine the quantitative contribution of workers in this case, their earnings are determined by multiplying the indirect piece rate by the actual output of the products produced by the workers they serve.

Bonuses for employees under this system can be carried out for the uninterrupted operation of equipment.