Salary

A decent salary is a guarantorinterest and dedication of employees. Remuneration of labor is a monetary system of relations between employees and the employer. And it's easier - a reward for work. And it will be more qualitative, the higher the salary.

The remuneration of labor must be fixed in the normativeacts, labor contracts, agreements (Article 135 of the LC RF). This system should be clear and clear: the employee must see the relationship between quality (productivity) and money equivalent.

The remuneration of labor may be the same for allcollective, and individual (to differ). Typically, for different categories of workforce are determined and different salaries (both in form and size). For example, for the sellers, the bonus payment is more often chosen, for the production workers - the piece rate, for financial, as a rule, time-based.

Labor costs are part of the costs. But without them it is impossible to make a profit. Therefore, rationing and remuneration of labor should be clearly thought out.

Of the existing systems, the most common piecework and time-based. Let us consider them in more detail.

The time system is applied in all branches. Wages here depend on the time spent at the workplace and on the development (performance) is virtually independent. The employee receives for his work the same (fixed) salary, for the calculation of which only a time card is required, indicating the time spent at work (the time sheet) with the unified form T-13.

The calculations are simple: hours worked (both days and hours can be counted) is multiplied by the tariff rate. For clarity, we give an example. Suppose, V.V. Vasiliev was recruited with a time-based payment system. Its daily rate (the tariff rate) is 1100 rubles. In the last month he worked 20 days. We consider his salary: 1100 · 20 = 22000, i.е. The payment for this month will be 22,000 rubles.

It would seem, with this type of payment to counton quality work is not necessary. However, here it is also possible to interest the hired worker: when high results are achieved, a premium is added, in addition to the salary. This system is called time-premium. The size of a monthly (or quarterly) premium established by the employer depends on the quality of the work, which means it is a good incentive for the employee himself.

A piecework system can only be used if it is possible to calculate the results of labor. Usually it concerns editors in publishing houses, workers at machine tools, etc.

Here, organizations need to identify pieceworkprices for each type of products at all stages of production. How does the calculation of wages in this case? By the end of the month, accounting records are processed for the information submitted for the product (for each employee separately). The output is multiplied by the quotations. Example. The X factory produces the details of X. There are three stages in production (three workers are involved in the process), and in the production of Y, two (two workers). We look at the prices of all stages for each part. Suppose, for the detail X, the first stage = 50 rubles, the second = 60 rubles, the third = 50 rubles. And produced 500 parts. We consider what each worker should receive:

- 50 · 500 = 25,000 (rub);
- 60 · 500 = 30,000 (rub);
- 50 · 500 = 25,000 (rubles).

If only one person was involved in the production of part X, then the settlement system would, of course, be much simpler. Then it would be necessary to multiply the total tariff rate by the amount:

- 50 + 60 + 50 = 160 (tariff for one item, in rubles);
- 160 · 500 = 80,000 (rubles).

Here, too, incentives are possible, depending on both quality and output. Variants of this system can be piece-progressive, indirect-piece and lump-sum payments.

To other applied, less convenient, but effective, carry the following payments: bonus, commission, non-tariff, group, for the competence and knowledge, combined.