Who sets the wage system. Wage. Forms and systems of remuneration. "Fork" model of the tariff-free wage system

Labor Code of the Russian Federation in Art. 129 gives different definitions of the terms "wages" and "wages". In particular, remuneration is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

At the same time, wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

As you can see, the concept of "remuneration" is much broader than the concept of "wages". The remuneration of labor includes not only the payroll system, but also the modes used, the rules for the use and documentation of working time, the labor standards used, the terms for paying wages.

Remuneration systems, salaries and individual payments are established by the following regulatory documents (Article 135 of the Labor Code of the Russian Federation):

In relation to employees of organizations financed from the budget - by the relevant laws and other regulatory legal acts;

In relation to employees of organizations with mixed financing (budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

In relation to employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

At present, time-based, piecework and commission systems of remuneration have found fairly wide application in the economic activities of organizations.

Firms set their own wage systems. In addition to the above, other systems of remuneration may be provided.

We will look at the various pay systems in more detail below.

During the transition to a market economy, the legislation of Russia establishes for employees the principle of remuneration for work without any discrimination and not lower than the minimum established by federal law. This principle is enshrined in Art. 37 of the Constitution of the Russian Federation and reflects the main principles of wages in the country. The labor income of each employee is determined by his personal contribution, taking into account the final results of the organization's work, is regulated by taxes and is not limited to maximum amounts.

Payment according to work, being due to the nature of social production, predetermines the legal mechanism for the distribution of the product of labor between the employee and the employer. This distribution is characterized by the following points. First, part of the product is distributed in accordance with the amount of labor given by the worker in the production process. This ensures that the working people are interested in the fullest, most intensive and productive use of their working time. Secondly, higher-skilled labor is paid higher than unskilled labor for the same amount of working time, which makes workers interested in improving their qualifications, general educational level, and professional skills. Thirdly, work in difficult and harmful conditions is encouraged materially in higher amounts compared to work in ordinary (normal) conditions. This provides material compensation for additional labor costs.

Remuneration of labor of persons working under an employment contract is carried out in the form of wages. Labor Code of the Russian Federation in Art. 129 enshrines the legal definition of wages.

Definition. Salary (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

As can be seen, labor legislation includes compensation and incentive payments in the concept of wages. Incentive payments include bonuses, various kinds of allowances. Compensation payments are designed to reimburse the employee for expenses incurred in connection with the performance of their labor duties.

In order to take into account the qualifications of an employee, tariff systems of remuneration are used, which establish a relationship between the tariff rate (the amount of remuneration of an employee for fulfilling the labor norm per unit of time) and the qualification category of the employee. Accounting for working conditions is expressed in the establishment of various kinds of bonuses that increase the coefficients for work in special working conditions or in conditions that deviate from normal (for example, district coefficients that apply to people working in the Far North, or bonuses for overtime work).

The legal regulation of wages is characterized by a combination of centralized, contractual and local regulation.

The minimum wage, tariff rates and official salaries in the public sector, the procedure for remuneration in case of deviation from normal working conditions, the procedure for calculating average earnings, guarantees in the field of wages are determined centrally. The system of basic state wage guarantees includes, for example, limiting the list of grounds and amounts of deductions from wages, limiting the payment of wages in kind, etc.

Contractual regulation of wages is carried out in two forms - collectively contractual and individually contractual. Collective-contractual regulation of wages is carried out on the basis of collective agreements and agreements. According to Art. 41 of the Labor Code of the Russian Federation, the content of the collective agreement may include the forms, systems and amounts of remuneration, the payment of benefits and compensations, the mechanism for regulating wages, taking into account price increases, inflation, the achievement of indicators determined by the collective agreement, and some other issues. As a rule, collective agreements and agreements establish additional benefits and compensations to employees.

Individual-contractual regulation is carried out at the level of employee - employer. It is in the employment contract that the price of the labor of each individual employee is determined. In accordance with Art. 57 of the Labor Code of the Russian Federation, remuneration is an essential condition of the employment contract.

Local acts of the organization, as a rule, establish wage systems, tariff rates and salaries (with the exception of organizations in the public sector), additional payments and allowances to tariff rates (salaries), bonus systems, increased wages when performing work in conditions deviating from normal, labor standards.

These conditions can be fixed in the regulation on remuneration, regulation on bonuses and other local acts.

The salary of an employee is established by an employment contract in accordance with the remuneration systems in force at the given employer.

Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.

The Russian tripartite commission for the regulation of social and labor relations annually, before the submission to the State Duma of the Federal Assembly of the Russian Federation of the draft federal law on the federal budget for the next year, develops uniform recommendations on the establishment at the federal, regional and local levels of remuneration systems for employees of organizations financed from the relevant budgets . These recommendations are taken into account by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments when determining the amount of funding for healthcare, education, science, culture and other public sector institutions.

It should be noted that the terms of remuneration, fixed in collective agreements and agreements or local acts, cannot worsen the position of the employee in comparison with established laws and other regulations. In turn, the conditions of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations.

The system of remuneration is a method of calculating the amount of remuneration for work. There are two main systems of wages for workers: time and piecework. In addition, any of these systems can be supplemented by a bonus system of remuneration. The wage system is established by the employer, taking into account the opinion of the elected trade union body (Article 135 of the Labor Code of the Russian Federation).

With time wages, the employee's salary depends on the time actually worked by him and his tariff rate (salary). The amount of earnings is determined by the formula:

Where ZP - wages;

C - tariff rate per unit of time;

T is actual time worked.

Piecework wages assume the dependence of the employee's earnings on the quantity of manufactured products. Wages under such a system are calculated using piece rates:

Where ZP - wages;

R - piece rate per unit of output (work performed, services);

H - the number of products produced (works performed, services).

There are various types of piecework wages: collective, piecework, progressive piecework, indirect, etc.

With a collective or brigade piecework wage system, wages are calculated based on the amount of production or the amount of work performed by the brigade as a whole. Such a system of remuneration is applied if the production standards are set not for individual workers, but for the team.

With a piecework system of remuneration, the performance of a certain set of works included in the piecework task is paid. Wages in this case are determined taking into account piece rates for certain types of work included in the chord task. For example, a piece-rate wage system is used in the production of construction work. The piecework-progressive wage system involves an increase in piecework rates for performed operations, parts or products upon reaching a certain indicator (production rate). Within the norm of production, payment is made at the usual piece rates, and for the manufacture of each unit of output in excess of this norm - at increased prices.

Both piecework and time-based wage systems can be supplemented by a bonus system. The bonus system of remuneration involves the payment of a bonus to a certain circle of persons upon reaching certain bonus indicators and fulfilling the established bonus conditions. The establishment of a bonus system of remuneration is the right of the employer, which he implements by adopting a special local act - the Regulations on Bonuses. In the provision on bonuses should be defined:

1) the circle of persons subject to bonuses;

2) bonus indicators;

3) bonus conditions;

4) the size of the premiums.

The indicators, the achievement of which entitles you to receive bonuses, can be, for example, the fulfillment and overfulfillment of the production plan, etc.

In addition to them, bonus conditions can be determined. For example, such conditions may be the minimum percentage of defects in manufactured products, the absence of disciplinary sanctions, etc.

On the basis of the provision on bonuses, when the employee fulfills the indicators and conditions for bonuses, the right to demand the payment of a bonus arises, and the employer has the obligation to pay it. Despite the fact that the establishment of a bonus system, including the amount of bonuses, is the right, and not the obligation of the employer, if the organization has adopted a provision on bonuses, the latter cannot arbitrarily deprive the employee of the bonus. Deprivation of the bonus is allowed solely on the grounds provided for by this provision (or other regulatory act), for example, in case of violation of the bonus conditions.

At the same time, it should be noted that bonuses to employees may have the character of an incentive measure (incentive bonuses). According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their labor duties, including giving a bonus, awarding a valuable gift, etc. These can be, for example, one-time bonuses based on the results of various kinds of reviews, competitions, etc. In this In this case, the payment of the bonus is not an obligation, but the right of the employer. Incentive payments also include remuneration based on the results of work for the year. Such payments are most typical for budgetary organizations. At the same time, such payments may be provided for by a collective agreement or a local act in organizations of any form of ownership and organizational and legal form. At the same time, if the conditions for receiving remuneration based on the results of annual work provided for by these acts are met, the employee has the right to demand appropriate payments.

In addition, an employee's salary may include an additional payment for length of service, which, as a rule, is set as a percentage of the tariff rate (salary) and depends on the employee's continuous work experience.

At present, a number of normative acts of the former USSR continue to operate on the territory of the Russian Federation, regulating, among other things, the issues of additional payments to employees for length of service. However, due to the fact that at present the right to determine the forms, systems and amounts of remuneration is exercised by employers independently, these acts are advisory in nature.

V. D. Gorbulin, V. M. Kirsanova
All types of benefits and compensations
Source ATP Consultant+

Motivation, Incentives and Remuneration

Keywords:

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Wage systems: types and characteristics

Three pay systems are popular in practice. We will analyze the types and characteristics of the time-based, piecework and commission systems using examples.

There are several ways to calculate employee salaries. And you have the right to apply as one option, and all at once. There are no restrictions in the legislation on this matter. We will analyze the three most common wage systems: time, piecework and commission.

In addition, we will tell you in what ways you can keep track of working hours. Let's start with what the minimum wage for your company's employees can be.

What is the minimum wage an employee should receive?

Here is an important rule that all companies must follow without exception. If an employee has worked out his monthly norm of time in full and fulfilled his duties at the same time, then he must receive at least the minimum wage (minimum wage). Where to take this value and with what to compare it? Let's figure it out in order.

What is the required minimum

The value of the federal minimum wage is mandatory for all employers in our country. From July 1, 2016 to this day, the minimum wage is 7,500 rubles. per month. But in each region, local authorities, in agreement with trade unions and employers, can fix a different minimum wage, which may be higher than the federal one. Article 133.1 of the Labor Code of the Russian Federation gives them the right to do so. Moreover, the upper limit of wages is not limited.

So if your region has its own minimum, then the default salary of your employees should not be less than this value. If not, then focus on 7500 rubles.

What payments to consider when calculating the minimum

In addition to the actual remuneration for work, the composition of wages can also include all kinds of compensation and incentive payments. For example, premiums, bonuses, allowances. This is stated in article 129 of the Labor Code of the Russian Federation.

What value should be compared with the minimum wage: the amount without taking into account such increases or already with them? So, not lower than the minimum wage - federal or regional, it doesn't matter - there must be a salary that takes into account all additional payments and salary supplements. This position is confirmed by both the Ministry of Finance of Russia (letter of November 24, 2009 No. 03-03-06 / 1/768) and the Ministry of Health and Social Development of Russia (letter of July 9, 2010 No. 22-1-2194). I agree with officials and the Supreme Court of the Russian Federation (determination of July 23, 2010 No. 75-B10-2).

But pay attention: the northern regional coefficients and allowances do not need to be taken into account. Such an exception is stated in the ruling of the Supreme Court of the Russian Federation dated December 21, 2012 No. 72-KG12-6.

Which wage system to choose

Well, now let's take a look at the three main wage systems in turn. The one you choose must be fixed in a collective (labor) agreement or other local act (part 2 of article 135 of the Labor Code of the Russian Federation). For example, in the Regulation on wages.

We also recall that it is necessary to issue a salary at least every half a month. In the Regulation on remuneration, write down specific dates. Let's say the advance is paid on the 25th and the salary on the 10th. The deadline is the 15th. In addition, set the days for the issuance of other payments - bonuses, benefits, vacation pay.

And you can find out from the table about which posting to reflect the amount of salary in accounting.

Contents of operation	DEBIT	CREDIT
Salary accrued to employees of the main (auxiliary, service) production	20 (23,29)	70
Salaries were accrued to employees engaged in the process of servicing the main and auxiliary production (management personnel)	25 (26)	70
Salaries are accrued to employees engaged in the sale of products (goods, works, services)	44	70
Salary accrued to employees involved in the creation, reconstruction, modernization, etc. of fixed assets (intangible assets)	08	70
Salaries were accrued to employees of non-production units (social facilities), as well as employees involved in the elimination of the consequences of emergency events	91 sub-accounts "Other expenses"	70

First option. time system

As a rule, a time-based wage system is established for employees who do not produce material values. For example, an accountant or a secretary. In practice, there are simple time-based and time-bonus systems of remuneration.

Simple time wage system. Under this system, an employee can be set an hourly or daily rate, or a regular monthly salary. In the first case, that is, when it comes to the hourly rate, pay the number of hours worked by the employee according to the following formula:

If an employee has a daily rate, pay the days worked by him as follows:

Finally, when an employee sits on a fixed salary, his monthly salary does not depend on the number of working days that fall on a particular month according to the schedule. An employee who has worked all the days of the month should always be paid in the amount of the salary. And it does not matter how many working days in a month - 17 or 23.

Time-bonus system of remuneration. This system is similar to a simple time system. However, in addition to the salary, the employee receives monthly bonuses. You can set them both in a fixed amount and as a percentage of the salary.

This approach is convenient here. In many organizations, for disciplinary offenses, for example being late, a system of penalties is practiced, that is, in fact, measures of liability. However, from the point of view of labor legislation, such fines cannot be recognized as lawful. The fact is that for violating the rules of labor regulations, a delinquent employee can be reprimanded or reprimanded. Well, as a last resort - fired. But there is no talk of any direct system of fines in the Labor Code of the Russian Federation.

But it is possible to deprive an employee of a bonus or issue it in an incomplete amount for being late. To do this, such a punishment must be prescribed in the collective (labor) agreement or in the provision on bonuses.

Obviously, if you only have a bare salary, there will simply be nothing to deduct the fine from.

Second option. piece system

The piecework system of payment is usually introduced in order to increase labor productivity. As a rule, it is set for workers who produce any material values (for example, for workers). With a piecework wage system, they will be interested in turning out as many products as possible.

At the same time, piecework should not be used in industries that require high precision and concentration. Under such conditions, the desire of employees to produce more products can lead to an increased percentage of defects.

With a direct piecework wage system, calculate wages using a simple formula:

Where can I get unit prices (type of work)? Let the head of your company install them. Let's say, for each manufactured part, the worker will receive 10 rubles. Write down all prices in local documents, for example, in the Regulations on wages, in collective or labor contracts.

As you can see, with a piecework system, wages directly depend on the amount of work performed. Therefore, if you stop at this option, you will have to keep track of production. And for these purposes, special primary documents will be needed. This can be, in particular, a piece work order, a route sheet, a record of work performed, etc. You can develop such a primary on your own, taking into account your own needs. The main thing in these documents is to reflect the quantity and quality of the work performed, unit prices.

Of course, under this system, in addition to salaries, you can pay bonuses to employees. It also makes sense to introduce increased rates if the employee exceeds the norm. Of course, only in relation to above-plan products.

Third option. Commission system

The commission system, as a rule, is established by employees whose activities bring direct income to the organization: for example, sales managers, advertising agents. Under this system, earnings can be calculated either only as a percentage of revenue, but not less than a fixed salary, or as "salary plus percentage."

The percentage of the salary is calculated according to the following simple formula:

What is the best way to keep track of working hours?

The total amount of the monthly salary depends on whether the employee has fully worked out his standard of working time. Therefore, the company is obliged to keep records of working hours. It is this requirement that is enshrined in Article 91 of the Labor Code of the Russian Federation.

What system can be used to calculate time

Possible options for recording working time are determined by article 100 of the Labor Code of the Russian Federation. First of all, it is daily and summarized accounting.

The day-time system is used for those employees who normally work five or six days a week.

However, there are categories of workers who work according to a completely different schedule. The length of the working day or working week is constantly changing. In relation to such employees, a summary accounting system should be used. This accounting system assumes such a work schedule, in which working time is taken into account not for one day, but for a longer period.

Such period can be any period not exceeding one year. For example, month, quarter, and so on. Fix the accounting period in the internal labor regulations (Article 104 of the Labor Code of the Russian Federation).

If you decide to use the summarized accounting of working hours, then follow one main rule. The number of working hours in the accounting period should not exceed the normal number of working hours, which is indicated in the production calendar.

Recall that, according to Article 91 of the Labor Code of the Russian Federation, the normal working week is 40 hours. At the same time, if during the accounting period the employee was sick or was on vacation, this time must be excluded from the planned number of working hours.

Where to record hours or days worked

It is necessary to mark how much a colleague has worked in a special document. To do this, you can use unified forms. The most common form is the timesheet and payroll (form No. T-12). Or you can develop your own form of accounting document.

How to calculate salary for an incomplete month

Suppose an employee was on vacation, was ill, or got a job at a company not since the beginning of the month. This means that his salary will depend on the time he actually worked.

According to the Labor Code of the Russian Federation, only working days are taken into account when calculating wages. Therefore, you should consider the salary for a month not fully worked out in proportion to the days worked in this month. You do not need to take calendar days into account.

If an employee who has a monthly salary has not worked the whole month, calculate his salary using the formula:

What documents do you need to calculate and pay salaries?

The amounts accrued and issued to employees must also be documented. Here you will need a number of papers (see also the algorithm diagram).

First, reflect the amounts of accrued wages in the settlement (form No. T-51) or payroll (form No. T-49). Moreover, the last document will not be finalized for yourself. For employees who receive a salary on a bank card, fill out only the payroll.

Secondly, show salary data in personal accounts. Here you can either use standard forms No. T-54 or No. T-54a, or your own. In them, monthly indicate all accruals and deductions on the salary of each employee.

And finally, thirdly, when issuing a salary, you, as an employer, must notify your employee in writing about how much he is entitled to. To do this, each employee needs to be given a payslip (you can find a sample of it in the following article “On a specific example. Postings and visual payroll for three typical situations”). At the same time, it doesn’t matter how you pay the money (for more details, read the comment of the Rostrud specialist below). Form pay slips once a month, at the final payroll.

Opinion

The organization is obliged to issue a payslip to employees, regardless of how it pays wages: in cash through the cashier, by transfer to bank cards or in kind. This conclusion follows from Article 136 of the Labor Code of the Russian Federation. A similar position is set out in the letter of Rostrud dated March 18, 2010 No. 739-6-1. At the same time, pay slips should be issued to employees no later than the day of the final payment of wages for the month. And even if you transfer the salaries of your employees to bank cards. It is advisable to fix the specific procedure for issuing payslips in the same local regulatory act that approved the form of such a sheet (letter of Rostrud dated March 18, 2010 No. 739-6-1).

I. Dudoladov,
Head of the Department of Supervision and Control on Remuneration of the Rostrud of Russia

There is no standard pay slip form, so you can develop its form yourself. First of all, in such a form it is necessary to reflect the components of the salary due to the employee. These are salary, bonuses, additional payments and allowances. It is also necessary to provide columns for accrued benefits and vacation pay. Allocate space for deductions from the salary: personal income tax (the tax amount must be rounded up to full rubles), alimony and others. And of course, as a result, bring the total amount to be paid.

Legislatively fixed 2 types of wages: basic and additional. The basic salary consists of:

pay for actual hours worked
remuneration at rates, rates
premiums or surcharges for quality and intensity
mandatory surcharges for work at night and on weekends

The types of additional salary are as follows:

payment for regular paid holidays
compensation for breaks in the work of nursing mothers
remuneration for the performance of public duties
employee termination benefits

There are 2 main forms of remuneration of workers: piecework and time.

It is more convenient to present this classification in the form of a table:

Types of wages table

Let's look at examples of when this or that wage system is applied.

Piecework wage system types

If we take into account the quantitative values of labor productivity, it is possible, and the concepts of “rationing”, “production”, “norms of time” are applicable to them, then we are talking about a piecework system of remuneration of employees. When calculating the final amount of remuneration to be received, the accountant-calculator operates with the terms "piecework rate", "tariff rate".

What is the value of the piece rate and how is it formed?

Piece rate - an arbitrary numerical parameter determined by a special calculation. To obtain the desired value, the tariff rate per hour, approved for the corresponding category, is multiplied with the accepted time norm in days or hours. You can calculate the piece rate by dividing the tariff rate by the rate of hourly output. It is important to know that when it comes to piecework rates for employees, the calculations are based on the tariff rate approved for this type of work, and not from the tariff category that was previously assigned to a particular employee.

Variants of forms of remuneration depending on the method of calculating the final remuneration for piecework:

Direct piece rate pay

Specificity: the employee receives remuneration based on the number of manufactured items or the number of products produced for the reporting period. Only fixed piece rates are used to perform the calculation.

Salary according to piecework-progressive form

Initially, the amount of remuneration is considered as in the case of direct piecework wages, but the piecework rate increases after a certain volume of production has been produced, say, for 1000 units. - 50 rubles / piece, from 1001 units. - 53 rubles / pc.

Piecework bonus pay

The salary is calculated taking into account piece rates and tariff rates, but implies the presence of a special remuneration - bonuses if the employee exceeds the norm, reaches a certain number, does not allow marriage, etc.

This option for calculating remuneration is applicable when it is necessary to evaluate not the number of parts made and not the final volume of products, but the readiness of a whole range of works of different specifics and functionality, moreover, the deadline for their completion is important.

Time wages and their types

If it is impossible to determine how much an employee has done per unit of time, wages are calculated taking into account hours worked. Such an algorithm for determining remuneration for work is commonly called a time-based form of remuneration for an employee.

"Time workers" can be managers, administration, technical and economic personnel, accounting service specialists, even workers, whose labor results cannot be counted in quantitative terms, can be on a time-based wage system.

Salary with "time-based" does not depend on the amount of work or the number of functional duties. It is calculated taking into account the actual hours worked, usually with a 40-hour working week, and the size of the employee's tariff rate, which can be a monthly salary.

The following types and forms of wages have been adopted for "time-based":

A simple time-based form of remuneration calculation

The formula for calculating the amount to be issued with a simple time-based form is as follows: the established hourly rate of a particular employee is multiplied with the amount of hours actually worked by him for a certain period of time.

Time-bonus system of remuneration

If you are assigned a time-bonus form of calculating earnings, this means that a premium in a certain percentage of the tariff will be added to the amount calculated based on the tariff, taking into account the hours worked.

More clearly, the types of wages and forms of remuneration reflect the following scheme:

Piecework form of wages: features

You can use piece-work, subject to the following restrictions:

Quantitative values characterizing output should reflect real costs with maximum accuracy
favorable conditions have been created for meeting the established production standards and there are objective opportunities to overfulfill the plan
according to production tasks, there is an urgent need to motivate employees to increase the number of products produced
the procedure for rationing labor and calculating piece rates is recognized as effective for this particular production
the administration can guarantee that the growth in product output will not affect its quality in any way and is not associated with a violation of technology

Time-based form of remuneration: characteristics

The employee's earnings are calculated based on the established rate for the day, week or month. Time workers are usually recognized as accounting staff, engineers, managers, administrative staff, specialists of the economic unit. The types and forms of remuneration for them cannot be based on the actual quantity of products produced or the amount of work produced, therefore their salary directly depends on the time actually worked, usually per month.

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There are two main systems of remuneration: time and piecework. They differ in the basis of measuring labor: with a time-based system, the basis of measurement is working time, and with a piecework system, the amount of product produced. These systems may be tariff or non-tariff.

time system mainly based on tariffs, which allow the calculation of wages. The set of standards by which the differentiation of wages of workers of various categories is carried out is called tariff system.

The tariff system of remuneration includes as elements:

tariff rates;

salaries (official salaries);

tariff scale;

Tariff coefficients.

In order to pay the work of an employee according to the tariff system, it is necessary to determine the complexity of his work. The complexity of the work performed is determined on the basis of their billing. Work billing- this is the assignment of types of labor to wage categories or qualification categories, depending on the complexity of labor.

Tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of work and professions of workers, the unified qualification directory of positions of managers, specialists and employees.

The tariff system for remuneration of employees of organizations financed from the budgets of all levels is established on the basis of a unified tariff scale for the remuneration of public sector employees, approved in the manner prescribed by federal law, and is a guarantee for the remuneration of public sector employees.

The tariff system of remuneration for employees of other (except budgetary) organizations may be determined by a collective agreement, agreements, taking into account unified tariff-qualification reference books and state guarantees for wages.

The basis of the tariff system is the tariff scale. Tariff scale- this is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification characteristics of employees using tariff coefficients. The tariff scale consists of a tariff rate, a tariff category, a tariff coefficient.

Tariff rate is a fixed amount of remuneration of an employee for fulfilling a labor standard (job duties) of a certain complexity (qualification) per unit of time. Tariff rates determine the amount of remuneration of employees of the relevant categories per unit of time (hour, day, month).

Along with tariff rates, the tariff system includes salaries, as well as official salaries for managers, specialists and employees. job salaries, representing the monthly wage of the employee, established in accordance with the position held and qualifications, are established in the staffing table.

Tariff category- This is a value that reflects the complexity of the work and the qualifications of the employee. The qualification category of an employee is a value that reflects the level of professional training of an employee.

Tariff coefficient is the ratio between the first and second, and so on. tariff scale digits (tariff scale step).

The Labor Code of the Russian Federation allows non-budgetary organizations to independently establish wage systems. Small organizations can introduce both time and piecework wages. The time-based wage system is introduced where it is difficult to account for the product produced. The disadvantage of this system is that the worker is not interested in intensive work. To eliminate this negative indicator, standards for the number, time, etc. are introduced, and the bonus component is supplemented.

piece system allows the employee to be interested in the maximum intensity of labor, since each unit of the manufactured product, operation is paid. It is based on the piece rate, which is the base value calculated by dividing or multiplying the tariff rate by the time norm. The disadvantage of this system is the lack of interest of the employee in the quality of work. This system of remuneration is also complemented by a bonus component.

Employers most often use the following types of piecework wage system.

1. Direct piecework- piece rates are constant and independent of the number of products and operations.

2. Piece-progressive- piece rates increase if the employee has exceeded any norm of goods and work produced.

3. Piecework- is used to pay for not one operation, service, but a set of works and is used mainly for remuneration of employees who have concluded an employment contract for the duration of a certain job.

4. Indirect piecework- is used for auxiliary personnel and is made dependent on the results of the operation of machine tools, the availability of materials for workers in the main production. Here, the piece rate is tied to a unit of goods produced, the work of the main worker.

5. Piece-rate premium- in contrast to piecework-progressive, it does not use an increase in the piece-rate when the standard is exceeded. Just when the standard is reached, the employee is rewarded in the prescribed amount.

The Labor Code of the Russian Federation does not establish any restrictions for non-budgetary organizations in the ability to reward an employee according to one or another wage system. The employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems may also be established by a collective agreement.

Often companies have to change the system of remuneration in accordance with the goals and objectives. Find out what types of wages exist, which ones are most profitable and effective to use and how to implement them.

The system of remuneration (SOT) is a method of accruing remuneration to an employee, which is paid for his work. Such a system is installed depending on the type of economic activity, as well as on the position occupied by the employee.

In Russia, according to the Labor Code, there are three main wage systems, broken down into subtypes (see diagram below).

Let us analyze in detail the features of each system.

Tariff wage system

Tariff cell phone is the most popular. It is used by both public and commercial organizations. This system is based on the ranking of employees' salaries depending on:

qualifications;
work experience;
skills;
workings;
conditions and nature of work.

There are two types of tariff SOT:

Piecework;
Time.

piecework wage system

With piecework wages, earnings depend on the number of units produced, taking into account their quality, complexity and manufacturing conditions. Such SOT is more often used in production for working specialties, if output indicators are a priority.

If you need to solve a quality problem, then premium COT is already used. Then the form of remuneration will be piece-bonus. The conditions for paying the premium will be the quality of products and the rate of output. Under these conditions, indicators of production rationing are also necessarily introduced, according to which payment is made at piece rates.

Since, under a piecework system, earnings depend on the amount of actually manufactured products and time costs, when deciding whether to introduce it into a company, it is necessary to assess whether it is possible:

establish quantitative indicators of production (work performed) and their accounting;
ensure proper regulation of work;
increase production output without changing the technological process;
control product quality.

Depending on the way the work is organized, the piecework system can be individual and collective.

Individual piece-work payment is possible in jobs where the work of each employee is subject to accurate accounting. The remuneration depends on the number of suitable products manufactured by the employee and the piece-rate per unit of the product. If a worker performs several different types of work (operations), each of their types is paid according to the rates established for them.

With a collective one, the remuneration of each worker depends on the results of the work of the entire team (team, section). At the same time, the distribution of collective earnings between individual workers should not be equalizing, it is necessary to take into account the personal contribution of each to the overall results of the work of the team. This is done most often with the help of the labor participation rate.

Piecework payment has several varieties, which differ from each other in the way earnings are calculated. In addition to direct piece-rate payment, there are:

indirect - applies to auxiliary workers, the amount of wages depends on the results of the work of the main workers served by them;
piece-progressive - s wages for the production of products within the established norm are charged at standard rates for products manufactured within the norm, and for output in excess of the original norm - at progressively increasing rates;
chord - for an individual performer or group, the amount of remuneration is set not for one production operation, but for a set of works).

Time wage system

With a time-based wage system, its size depends on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

Hourly pay depends on the hours worked, that is, the amount is determined by the amount of the employee's working time in the declared period.

The same SOT also includes time-bonus and salary systems. These are the simplest forms. For managers, engineers and technical workers and employees and certain categories of workers, hourly wages are established in the form of official salaries.

It should be noted that some manufacturing enterprises transfer working categories of personnel to the SOT salary if the task - product quality - becomes a priority task than output.

Tariff-free wage system

Tariff-free SOT is a system in which the employer does not set a tariff for a specific employee, but determines the general salary fund and each employee is assigned a labor participation coefficient (KTU). They pay remuneration in proportion to the established KTU.

Tariff-free COT is common in the implementation of any project. Participants receive money, as a rule, at the end of the project or in stages.

Mixed wage system

Mixed COT combines tariff and tariff-free systems. In short and understandable, this is a remuneration system in which an employee has a certain salary, which depends on the success of his work. For example, on the number of sales, hours worked, etc.

There are three types of mixed COT:

SOT "floating" salaries. It implies recalculation of salary on a monthly basis and depends on the results of work for the previous period.

Commission. In this case, the employee can count on a percentage of the company's profits as a whole or from each unit of output. This COT is often used by insurance companies.

Dealer network. With this COT, the employee must sell a certain amount of goods or services, which he purchases from the company at his own expense. Accordingly, the difference between the purchase and sale price will be wages.

How to choose and implement a wage system

There are situations when the COT that has developed in the company stops working. For example, the level of income of an employee has not changed for a long time and has become lower than offers on the market. This provoked a decrease in efficiency, loyalty and the appearance of reasons to quit. To understand what is wrong with the existing system, it should be analyzed. The algorithm is the following:

1. We analyze the staffing table, comparing with the data of independent experts on the level of income of a specialist. We find out whether salaries correspond to market trends (higher, lower, the average value for the market - we take data from analytical reviews of recruiting agencies, look in the personnel magazine, in ads on employment sites), and how wages are set for an employee (for example, for more qualified workers allowance or bonus).

2. We find out the attitude of the personnel to the existing SOT. You can ask indirect questions about how much an employee needs to receive in order to have enough to live on, which scheme will be fair. You can ask those leaving about the reasons for leaving. We discuss with managers what motivates employees better.

3. We compare the information received with the staffing analysis data. We draw a conclusion about the disadvantages and advantages of SOT.

4. We develop the concept of changes in the SOT. That is, we fix the problems that have been identified, show how the problem affects the performance of the staff (how much the planned indicators have decreased) and how it affects the performance of the company. We offer a solution - a new SOT (for example, increase the salary, introduce bonuses based on performance). We are clarifying how this will affect the salary fund, what changes to make to the Regulations on wages.

5. We draw up analytical data in the form of documents (concept and position). We create slides for the presentation containing the provisions of the projects. We prepare arguments to convince the owners of the company, the CEO of the need to change the COT, and determine how much time it will take (usually three to six months).

Note that the SOT must be reviewed when new technologies are introduced and the labor function of workers changes; employees do not understand how wages are calculated; there is an outflow of staff due to low wages; personnel costs need to be reduced.

Implementation of a new wage system

In order to create and implement a new wage system, you should carefully analyze the company's strategy and the current personnel policy.

If a company aims to innovate in its industry, creative-minded employees are needed. Therefore, the salary must be competitive in the market and contain a bonus.

A company seeking to save money will reduce staff costs, that is, reduce its number, but at the same time increase the productivity of each employee. Therefore, the income of an ordinary employee, as a rule, is below the average value in the market. The emphasis in the COT of material motivation is on increasing productivity. At the same time, there is compensation for low wages due to the social package, intangible values (friendly team, prestigious company, etc.).

In a customer-oriented company, staff are required to constantly study the client, his psychology and try to anticipate his expectations. Therefore, employees who are able to establish contact with customers and offer services that meet their needs are valued. And the salary of employees consists of the base salary and, for example, bonuses.

The next stage of work with the new COT is its coordination with all interested parties. To do this, it is necessary to create a special commission, which will include the heads of departments. The Commission corrects the concept and draft of the Regulations on wages and develops recommendations for its implementation (terms, stages, divisions).

Managers on the ground are planning activities that will reassure employees, keep them from being fired, and explain salary principles. You also need to establish a feedback mechanism. It is implemented through memos indicating the reasons for dissatisfaction with the new form of wage payment and proposals for its improvement.

The effectiveness of the implementation of the wage system

The effectiveness of the introduction of a new SOT can be measured by the following indicators:

staff turnover has decreased (approximately within a year after the introduction of the new SOT, it is calculated by the formula: we divide the number of employees who left of their own free will by the average number of staff and multiply by 100 percent);
the effectiveness of the work of the staff has increased, the number of errors made has decreased (in accordance with the planned indicators);
the number of employees loyal to the company and satisfied with their salary has increased (identified in the course of surveys, analyzes of data on the reasons for dismissal);
the strategic tasks of the company were solved (reports of top managers), etc.

The development and implementation of a new payment scheme is a very important event for the company, requiring the coordination of actions of all managers and top managers. The main goal of such work is to fine-tune the mechanism of fair wages. If you manage to do this, the problems with turnover, dissatisfaction and low performance of the staff will be solved for the most part.