home › Fuel system › Time-based system of remuneration at the enterprise. Piecework, time and other types of wages

Time-based system of remuneration at the enterprise. Piecework, time and other types of wages

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.

Wage is the main source of incentives and income for employees of 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 presented with 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- a 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 of various categories of workers great importance has a tariff system.

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

The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor.

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. In 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.

When the weekend and holidays 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 a valid reason, paid leave 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 Far North and areas equated to them, workers employed in work 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 entitled to payments upon dismissal, the employee is called up for military service, the organization’s staff is reduced, as well as in the event of liquidation, retirement, sending to study, absenteeism 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 - contributions to the Pension Fund of the Russian Federation;
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.

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 money 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 rise. 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 payment. 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 records the end of the working 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.

First, some definitions:

Salary- a form of material compensation to the performer for the work performed by him, corresponding to his abilities, conditions, size and quality of the work performed by him. This also includes payments that are in the nature of compensation and incentives.

Available slightly different definitions:

labor factor cost applied in the production process;
part of the common social income reflected in the form of money directed at meeting the personal needs of the worker, depending on the quantity and quality of the work performed;
part of the costs incurred in the production and sale of goods, to pay for the work of the personnel of the enterprise.

About salary features:

Motivational. The motivation of the labor process for the optimal execution of production processes is based on personal and external factors.
Stimulating. The most important function in terms of optimal organization production process and directing activities in the most efficient manner to obtain the desired end result. This feature will be discussed in more detail below.
Status. It is designed to bring the actual labor value of the employee as close as possible to the size of his salary.
Regulatory. Influences the correspondence between supply and demand for workers in the employment market. Balances the relationship between employer and employee. It is implemented through differentiation in the amount of wages of different groups of workers.
Production share. Determines the degree of participation of each performer in production costs.

The most important factor in remuneration for labor is the creation at the enterprise of a certain system that is most suitable for the nature of the production process.

Under the system of remuneration, the legislation understands a set of rules for determining the amount of wages.

Time - bonus system of remuneration

This system of remuneration for work provides for the use of an additional factor of influence on the production process, which makes it possible to influence its development in the right direction.

An integral part of the system is the Regulation on Bonuses, which regulates the procedure for calculating additional remuneration for work in the form of bonuses. Production bonuses are included in the main wage fund.

Payroll calculation for time-bonus payment

Payroll under this system is carried out in the following order:

Basic salary paid, depending on the time actually worked for the accrual period. Accounting for actual hours worked is kept in the form of a time sheet.
The basis for calculating wages is the tariff rate, the value of which is established on the basis of a unified tariff and qualification guide and the skill level (rank) of a real worker. The tariff rate sets the amount of payment in the hourly interval of working time.

Thus, the basic salary will be:

ZPl main \u003d T neg x TS, where T neg- actually completed work time for the accrual period, TC is the applicable tariff rate.

For example:

ZPl basic \u003d 172 (hours) x 100 (rubles) \u003d 17200 (rubles).

The amount of the bonus is established by the Regulations on bonuses, for example, in the amount of 25% of the established tariff rate and is paid subject to the fulfillment of production standards.

Technically justified production rates (TONV) are established by the enterprise on the basis of calculations and depend on the equipment used, the quality characteristics of materials, and so on.

Rates are usually set on the basis of the hourly output of the equipment in relation to the duration of the work shift.

Accordingly, the amount of the premium will be:

Etc. \u003d ZPl main x 25% \u003d 17200 x 0.25 \u003d 4300 (rubles)

And the full salary will be obtained from the sum of the basic salary and the sum of the bonus:

ZPl \u003d ZPl main + Pr. = 17200 + 4300 = 21500 (rubles).

The meaning of this wage system is in its regulatory functions.

Let's analyze this statement with several examples.

Example 1 Initial conditions: at site No. 2 - the main production, as a result of a complex of organizational and technical measures, productivity increased by 10%. Section No. 1 - preparatory - does not meet the increased demand of section No. 2 for blanks.

What can be done in this situation without capital investments?

In the Regulations on bonuses for workers in section No. 1, the following item is introduced:

The amount of the bonus does not change (25%), but if the production standards are met by 100%, 10% is paid, for each percentage of overfulfillment, 1.5% of the bonus is charged. Obviously, the remaining unused 15% of the premium can give an increase in production in the required 10%.

The increase does not seem technically justified.

However, there are additional factors involved:

employee improves organization of labor, reducing the loss of time on auxiliary operations, such as: rational arrangement of tools and fixtures, which allows him to change tools faster, reduce changeover time for another type of product, and much more. Moreover, this is often done on a subconscious level;
improved equipment maintenance, which allows you to reduce unproductive time;
With combination of auxiliary operations for the same purpose;

Changing the terms of payment entails an increase in labor productivity due to the natural optimization of the production process.

Example 2 As a result organizational measures at site No. 1 (see example 1), labor productivity increased by 10%. At the same time, there was a decrease in the quality of products supplied to site No. 2, which affects the quality of the final product. This is due to the fact that individual workers began to allow deviations from the requirements of the technological process, and this led to a decrease in quality indicators.

It was decided to supplement the Regulations on bonuses with a reduction point - for each violation of technology, the size of the bonus is reduced by 10% of its maximum size. That is, if there are 10 violations per month, the employee is not paid a bonus. This must be documented by the order of the enterprise.

Thus, one can be convinced that the time-bonus system of remuneration is the most flexible tool for organizing production. Although its use is limited, but in combination with other methods and methods, it can bring positive results.

Employment contract and time-bonus wage system

Employment contract- an agreement between an employer and an employee, on the basis of which the worker must will perform certain duties and the employer- create the necessary conditions to ensure that the employee fulfills the duties assigned to him and pay wages for the work performed on time.

Conditions that must be included in the content of the employment contract

In the text of the employment contract the following conditions must be considered:

specified workplace (a structural unit should be mentioned);
start date of work;
Job title, an indication of the profession or a specific duty;
rights and obligations of the parties- employer and employee;
characteristics of working conditions, mention of dangerous and harmful factors;
terms of remuneration;
types and conditions of insurance, related to the performance of the duties of the hired.

The provision on bonuses at the enterprise is an integral part of the employment contract and corresponds to the penultimate paragraph of the above list.

On the forms and systems of tariff wages. Time and piecework forms

In systems that regulate wages, there are two main forms: time and piecework.

At piecework the final indicator of labor is paid, that is, the number of manufactured products of good quality, or the number of operations performed.

This form is used when it is possible to take into account the products of labor produced, to establish production standards and time standards for them.

Direct piecework pay- the amount of payment directly depends on the number of products produced using real prices.
piecework - progressive- payment for products manufactured within the limits of approved production rates at real prices, excess products are subject to payment according to the approved pricing scale. The maximum price in this case cannot be higher than double the base price.
Indirectly - piecework- is used when calculating the wages of auxiliary workers who ensure the functioning of workers in the main production.
Collectively - piecework- applied to the payroll of the team. The accrued payment for the release of products by the team is distributed among its participants in accordance with the contribution of a particular employee to the final result. The decision is made by the team. Everyone's salary depends on everyone's work.

The main differences in the time-based form of remuneration

At time-based form hours worked are paid. This form is used when it is not possible to establish standards for the function performed by the employee or the result of the work cannot be accounted for.

simple time-based the form of payment is used when calculating wages for the hours actually worked, without taking into account the amount of work performed.

ZPl \u003d T x Ts, where T– actual hours worked, Тс – tariff rate.

Salary payment- paid in the amount established by the salary.

ZPl \u003d Okl, where Okl- salary.

Contract- payment for the work performed on the basis of the contract.

ZPl \u003d KS, where KS is the amount under the contract.

Mixed pay systems

floating salary system- the salary can be changed from time to time depending on the results of the work of the enterprise during the accrual period.
Commission system of remuneration- payment is made in the amount of a certain percentage of the financial result of the enterprise. Used for sales departments, advertising agencies, etc.
Dealer mechanism- the employee purchases the products of the enterprise at his own expense and then sells it at his own price. The difference remains at his disposal.

The trend of recent times is indicative of failure large enterprises from the use of time wages. Methods of material incentives are based on an assessment of the personal qualifications of the employee.

In these enterprises, the salary of an employee depends on personal qualifications, and not on the time spent at the workplace.

Whatever payment systems are used, they must be clear to the employee. He himself must understand on what action or result his salary depends.

If the system is complex and cannot be easily calculated and controlled by the employee, he, taking part in the production process, becomes passive and indifferent to the final result.

Now, both in the Russian Federation and throughout the world, one of the most common forms and methods of payroll is the time-based wage system. Its advantages provide employers with the maximum number of opportunities for organizing effective personnel management and make it possible to apply this system in an almost unlimited range of industries and types of work performed. At the same time, it can combine other methods of remuneration, for example, in the format of a time-based bonus system.

What is the time-based wage system and the norms of the Labor Code of the Russian Federation

As can be understood from the very name of such a payroll system, a time-based wage system is a method of accruing earnings to employees in direct correlation with the time they actually worked. Such a system involves the use of a wide variety of mechanisms for recording working hours. It is applied, first of all, in relation to positions in which the use of payment will demonstrate insufficient efficiency or cannot be implemented at all due to the specifics of the job duties of the worker. However, in practice, the range of application of time wages covers many areas of work.

The legal regulation of the time-based payment system implies that the employer has fairly broad powers in establishing certain terms of work and mechanisms for calculating wages. At the same time, clear standards that could fix a strict framework for the application of the aforementioned principles and mechanisms for issuing wages are simply not provided. However, when installing a time-based wage system, the employer should in any case pay attention to the following articles of the Labor Code of the Russian Federation:

Art.91. Establishes the concept of working time, which is subsequently used in most aspects of the appointment of time wages. Thus, all general labor restrictions relating to issues of working time of workers are fully applied to time wages.
Art.100. It regulates the accounting of working hours. It is the working time spent by an employee that is the main quantitative indicator used in calculations in the case of a time-based wage system.
Art.135. Its standards regulate the principles of wage setting in general and provide for the employer's ability to independently regulate the mechanisms and applied systems of remuneration.

Directly by the norms of the Labor Code of the Russian Federation, the concept of time wages is considered only indirectly, however, all the mandatory requirements for ensuring guarantees and workers' rights apply to it. These include:

Limitation of working hours and the right to rest. A standard working week cannot include more than 40 hours of work, regardless of the time tracking system and the desire of the employee himself. For work in excess of these principles, the employer will in most cases be required to pay overtime.
Minimum wage. As part of the use of the time-based remuneration system, the employer is obliged to ensure that the employee complies with the statutory wage rates not lower than the federal or regional minimum. However, in the context of time wages, the minimum may be reduced if the employee's hours of work per week of work are less than 40 hours.
Vacations and other guarantees are fully provided to employees on a time-based wage system, as well as on piecework or other payroll methods used.

The duration limit is not applied or is applied conditionally for some categories of activity, for example, for rotational work. In addition, separate normative acts may establish reduced standards for the duration working week or business day.

In general, the time-based system itself is almost always considered standard with appropriate legal regulation. However, certain principles of the time-based form of remuneration can also be applied when using other systems introduced into the organization, combined with them and supplementing them. This combination can significantly increase the overall flexibility of the business and provide the manager with additional tools for effective personnel policy and ensure high level staff work.

Types of time wage systems

Basically, the following types of time-based wage systems are distinguished:

Direct or simple time wages. This system is considered the simplest among all possible time payment systems. It provides for a direct correlation of hours worked with the level of wages. Wages are calculated at the tariff rate in strict accordance with the hours worked. This system is extremely simple in terms of applying accounting and does not require any additional human resources for its implementation, in addition to the tariff rate grid and the time sheet.
Time-bonus system of remuneration. Features of the time-bonus system of remuneration suggest the presence of additional stimulating factors that can increase the overall level of the employee's earnings, depending on the fulfillment of the requirements specified in the bonus procedure. They may relate to both compliance with or overfulfillment of production standards, as well as the employee's long service or other aspects of his activity that require an effective reward. This system is devoid of many negative features of a simple one, but it also requires a lot of effort to assess the quality of an employee's work and preliminary documentary preparatory actions.
Time-based piecework wages. This payment mechanism is also called a mixed system and includes the application of both piecework and time wage standards to the employee. In particular, the introduction of such a mechanism is often practiced in production in case of forced downtime, or it can be applied to workers whose positions include not only the performance of certain quantitative indicators of productivity, but also the conduct of activities that are difficult to quantify.
Salary wage system. It involves the establishment of an employee not by hourly standards for paying for work time, but by providing a certain monthly salary, the amount and size of which is directly equated to the number of hours actually worked by the worker. That is, the calculation of payment is carried out according to the results of the month or other terms of payment of wages, and when the employee fulfills all the standards of working time, it is provided in full. Otherwise, a percentage change is made depending on the time the worker is absent from the workplace and released from work. job duties.

The time-based system of remuneration may also have various forms of accounting for working time. In particular, the most common is the hourly wage system. However, in many modern enterprises that are equipped with specialized access equipment, it is also possible to use more accurate per-minute or even per-second systems for calculating the duration of the presence of workers at the workplace. In other situations, weekly or monthly pay may apply without careful consideration of time actually spent at the workplace.

Advantages and disadvantages of the time wage system

In general, the benefits of time wages include:

Stability of earnings of workers. Employees on a time-based payment system are confident that they will receive the earned funds in the expected amount and regardless of additional negative factors, such as breakdown or wear and tear of equipment, bad feeling or other extraneous issues.
Low staff turnover. Statistics show that employees working on a time-based wage system are much less likely to change jobs compared to pieceworkers, since they rely on a long career and the possibility of promotion in order to increase pay, while piecework workers are quite easy increase your own production.
Efficiency with the complexity of labor rationing. In some cases, piecework payment cannot be applied simply because it is not possible to effectively and adequately calculate the volume of goods produced or services rendered by him. This may be due both to the excessive complexity and high cost of such a calculation, and to the very nature of the worker's work, which does not provide for the use of quantitative indicators for evaluation. At the same time, time payment can be applied to most existing species jobs, while the piecework has many limitations.
No negative motivation. Working in a team on a time-based pay system is much more effective than on a piecework system, since the main way for employees to increase their salaries in this case is to directly benefit the organization, which is much better done in cooperation with other employees than in increasing personal performance. .
Simplicity of accounting and management of personnel policy. Compared to piece-rate systems, time-based also has much greater ease of reporting and documentation, as well as payroll in general. This reduces the burden on the accounting department of the enterprise, and also avoids additional costs associated with the introduction of accounting systems and evaluation of production or other indicators of workers.

The disadvantages of time payment in this way include the following features:

Low level of motivation. Due to the fact that employees receive payment depending on the time spent at the workplace, their labor efficiency is reduced, since regardless of the efforts made, they will receive the same income. To some extent, the use of piece-time pay or the bonus nature of payroll helps to neutralize the risks of this deficiency.
High collective responsibility with low labor equity. An extremely common phenomenon in the case of the use of time wages is a significant difference in the efforts made to work between employees. So, some employees may end up doing the work of several others, while the latter will neglect the performance of work duties. But the wages in accordance with the principles of the use of time labor in the end will be the same for them.
Inefficiency with high staff turnover, industrial nature of activities and low requirements for the qualifications of employees. In particular, if there is no shortage of personnel, and the performance of most workers can be easily and cost-effectively assessed, a piece-rate wage system may be much more justified than a time-based wage system, given its risks.
Low level of effectiveness in case of emergency or urgent need. With a piece-rate system of remuneration, it is possible to use the progressive nature of remuneration to solve emerging important problems, while with time-based pay it is quite difficult to motivate employees to achieve urgent goals.
High risks. Regardless of the practical state of the organization, the piecework system of remuneration, and, in particular, the salary, imposes on the employer the obligation to provide workers with wages. While tariff-free payment systems may imply a direct correlation between the profits of the enterprise and the salaries of employees.

Given the above features of the time system, the employer and HR specialists should always remember that it can be used in combination with other options for ensuring the remuneration of employees and be combined between them. The employer can establish different payment mechanisms and methods for different categories of employees.

The process of introducing and processing time wages

To use time wages, the employer should first of all establish in local regulations the procedure for tariff rates and assessment of employees, as well as mechanisms for recording working hours. This information should also be recorded in employment contract with a specific employee and in with all employees of individual business units. At the same time, information on time wages should always be available to the worker.

It is allowed to change the principles of remuneration and transfer workers from a piece-work system to a time-based one. To do this, changes must be made to the individual labor contract with the employee in the format of an additional agreement on time wages. This will avoid unnecessary risks.

The trend to reduce the use of piecework wages is seen throughout the world, as time wages are more progressive and socially effective.

In general, given the fact that time wages are among the most widely used in the world, their use is a good choice for most situations in which piecework would not perform well. In particular, for non-productive positions, managers, accountants and other employees of a similar nature, it is optimal.

However, time wages can also work well in cases where they are assigned to employees in production. This can reduce the amount of scrap and the rate of equipment wear, and by reducing the psychological burden on workers, it may not even affect the overall output.

For some positions, especially those related to the repair or elimination of the consequences of negative situations, the use of a time-based pay system is much more justified than the use of piecework mechanisms.

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:

The work of a specialist is regulated by a certain rhythm or cycle.
Work is carried out on conveyor production lines.
Activities for the repair and maintenance of equipment, machines, units.
Those types of work in which the quality is more valuable than the amount of work performed.
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.
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 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 work week with an eight-hour workday. 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.