Today, it is quite acute for any economic entity to raise the efficiency of an individual employee. This can be achieved by applying various forms and systems of remuneration. In this article, their types will be considered, a characteristic is given and differences are given.
Classification
Consider the existing forms of wage systems.
Among them, two main ones are distinguished: piecework and time-based.
Piecework, in turn, is divided into species, which are called systems. They in their name contain the keyword of the name of the form:
- piecework premium;
- direct piecework;
- piecewise progressive;
- indirect piecework.
This also includes the chord system of remuneration.
In turn, the time-based wage system (SOT) is also divided into the actual time-based, simple and premium-time-based.
Besides the fact that systems are called varieties of forms, they also include independent concepts. Among them, a new wage system developed and developed by the Government of the Russian Federation is singled out. A detailed description of the forms and systems of remuneration will be given below.
Piece form
In this form, remuneration depends on how many products were manufactured, what quality, how much work performed was difficult and what are the conditions for the implementation of labor activities. This form is tied to the tariff COT.
The rate for the work performed is determined by the ratio of the tariff rate that is assigned to a particular job, to the rate of production. These two indicators are taken into account for the same time period. In addition, it can be determined by the product of the rate at the rate of time to perform a specific work.
With a direct piecework system, wages increase in direct proportion to the number of products manufactured by the employee and the work performed, depending on the piecework rates.
In case of overfulfillment of the norms in excess of the planned quantity, absence of marriage and complaints from buyers, bonuses may be applied, in this case they speak of piecework-premium COT.
In the case of payment for the manufacture of products within the plan at the calculated prices and the use of them increased for each product manufactured above the norm, use the piece-progressive variety of the described form.
In the case of an accord based system of remuneration, the assessment is carried out for the entire range of work performed, while taking into account the deadline for their implementation. It is used, as a rule, to pay for the work of the brigade. Salaries may be accrued using labor participation factors (KTU).
The indirect piecework variety of the form under consideration is used to remunerate the workers serving the production process. Their salary depends on the number of products developed by key employees. Indirect piece rates exist for this category of workers.
Payroll
Consider examples of piecework wages.
Suppose that in a business entity for workers engaged in primary production, a simple piecework form is used. The price per unit of manufactured products is set at 500 rubles. When the main employee releases 100 units of this product per month, his salary will be
500 x 100 = 50,000 rubles.
These rates can be differentiated depending on the quality gradation of manufactured products. For example, for a product of the first grade, the price is 500 rubles, and the second - 300 rubles. The worker produced 40 units of production of the first grade and 60 of the second. Then his salary will be
500 x 40 + 300 x 60 = 38 000 rub.
When applying a piece-and-premium COT, an employee of the main production is paid, in addition to the main salary, a premium for overfulfillment of planned indicators, and this product must be of high quality. For example, in a business entity, a piecework rate of 500 rubles is established. per unit of production. At the same time, the production (manufacturing) rate was set to 3 pcs / day. In the regulation on remuneration of labor, it is established that if the release is carried out with an excess of the plan of 10% or more, the employee of the main production is paid a bonus of 10% of the salary. Let's say in the month of 20 working days. In this case, the number of manufactured products for this period of time should be 20 x 3 = 60 units. And the worker made 70 units. There is an excess of 16.7% for the issue. Thus, the condition for calculating the premium is present. Remuneration will consist of two components:
- Piecework (for the work performed) - 60 x 500 = 30,000 rubles.
- And premium (for overfulfillment) - 30,000 x 10% = 3,000 rubles.
The total salary will be:
30,000 + 3,000 = 33,000 rubles.
Consider an example of payment for piece-progressive COT.
We accept the conditions of the previous example with the exclusion of bonus provisions. From the data it follows that the employee released 10 pieces of products more than the plan (70-60 = 10). Suppose that each subsequent unit of the product manufactured in excess of the plan is paid at a price of 600 rubles / pc. Thus, his salary will be:
500 x 60 + 600 x 10 = 36,000 rubles.
More difficult to calculate earnings when using the chord system. For example, a team carries out construction work. It includes a foreman, his assistant and three workers. Work is carried out within 20 days. The total cost of work is 500,000 rubles. For different positions, different KTUs were established: for the foreman - 1.5, his assistant - 1.3, workers - 1.0. Suppose that the work was carried out within a working day, the norm was fully implemented. First, it is necessary to calculate the total CTU of the brigade, which in our example will be
1.5x1 people + 1.3x1 + 1.0x3 = 5.8.
Next, the salary for the posts is calculated:
- Foreman - 500,000: 5.8 x 1.5 = 129 310.3 rubles.
- Assistant - 500,000: 5.8 x 1.5 = 112,069.0 rubles.
- each worker - 500,000: 5.8 x 1.0 = 86,206.9 rubles.
Consider the example of using indirect piecework wages.
Suppose that the tariff rate of an employee engaged in a service industry is 1,500 rubles. It is an auxiliary for two main workers, one of which produces 50, and the second - 100 parts per day. Thus, with a month duration of 20 working days, the first will produce 1,000, and the second - 2,000 parts. Indirect rate will be:
- for the main employee No. 1 - 1,500: (50 x 2 people) = 15 rubles.
- for the main employee No. 2 - 1,500: (100 x 2) = 7.5 rubles.
Salary of an employee employed in the service industry:
15 x 1,000 + 7.5 x 2,000 = 30,000 rubles.
Also, it can be calculated by the average percentage of compliance with the main employees.
Time form
In this case, employees receive a salary depending on the performance of normalized tasks. Allocate:
- a simple time-based system of remuneration, which is applied for a specific number of hours worked, regardless of the amount of work performed;
- time-bonus version, which provides bonuses for quality work.
This form involves the production of time tracking. Both the piecework form considered earlier and the time-based wage system can be applied to specific workers or to collectives as a whole. Both systems include premium forms of remuneration.
Piecework system
Effective use of piecework is possible in the following cases:
- accounting for labor results is quantitative, that is, it can be precisely determined;
- workers located in the considered COT may produce products in excess of the plan;
- there is the possibility of rationing labor .
The piecework system is best used in cases where it is necessary to stimulate workers to increase the volume of manufactured products.
However, it is not recommended to use it in cases involving critical values for:
- deterioration in the quality of manufactured products;
- deterioration of maintenance of equipment used in production;
- violation of technological regimes;
- violation of labor protection service requirements;
- overspending of materials and components.
Timeline Application
This method of calculating wages should be used in the following situations:
- there is no way to increase production volumes;
- if it is, then deterioration in product quality may occur;
- the production process should be regulated;
- the employee is obliged to carry out only monitoring of the technological process;
- production is carried out by conveyor or line type with a certain rhythm.
Tariff system of remuneration
The time-based form assumes that employee wages are accrued over time worked. In order to take into account its nature and qualifications of the employee, apply the tariff system of remuneration. In this case, the tariff rate is used, which shows the amount of payment for a certain temporary unit. At the same time, the minimum of these bets corresponding to the first category is distinguished.
Allocate daily and hourly tariff rates. Their combination, together with the assigned coefficients, forms the tariff schedule. The coefficient corresponding to the first digit is equal to one. It is the base for subsequent ones and shows how the tariff rate of the category in question is higher than the first.
With a simple time-based COT, salary is calculated as the product of the hourly wage rate (or daily) corresponding to this category and the time worked (usually the period for which the wage is accrued) is taken.
On average, the number of categories in one business entity does not exceed 6-8. They and tariff coefficients are fixed in the collective agreement.
The basis of the unified tariff system (UTS) is made up of district coefficients and allowances for work in adverse conditions. The first of them shows how much wages increase, depending on the location of the business entity. Their value ranges from 1 to 2. And the introduction is mainly due to the fact that prices in different regions can vary significantly. In addition, different subjects require different products of the food, and especially the non-food cycle, which is due to different climatic conditions.
As a basis for the construction of the tariff COT, an economic entity in the collective agreement must fix its minimum level when fulfilling labor duties, which will be the starting point for the tariff rate.
Thus, this system requires mandatory time tracking.
Staffing system
Managers of an economic entity mainly work according to the above system. Its essence boils down to the fact that the personnel department draws up a staffing table, which indicates the list of posts working in a particular organization, shows the number of employees for each post and determines the size of their salary.
By analogy with the tariff system and its tariff-qualification reference books, classifiers have been developed with the help of which the attestation commission assigns a certain qualification category to employees.
Both that, and another allowance have a recommendatory character for managing subjects. They can accept its provisions, but they can also change it. The certification procedure and its frequency are determined by the organization itself.
Tariff-free system
Tariffs lead to the fact that equalization occurs between employees holding the same positions. An alternative option is a tariff-free payment system.
The salary of all employees and employees of an economic entity is determined by the payroll fund (payroll) of the entire organization or a separate unit. Here, the full monthly payment to the employee is determined by his qualifications, KTU and time worked. The qualification level is calculated for all employees by the ratio of the actual salary for a certain past period of time to its minimum size for the same period. In total there are ten qualification groups that have their own levels.
The tariff system does not imply advanced training for the employee when the last tariff category is reached. With the system under consideration, the qualification level can increase indefinitely.
The inclusion of workers in a specific qualification group is carried out by the council of the labor collective. The application of the described system involves the determination at the first stage of the salary of each employee, and at the second - the salary of individual employees in the units. As a result of the introduction of this system, the distribution of payroll between specialists with equal qualifications and rank is changing.
The wage contract system is a derivative of the tariff system. It involves the conclusion of an employment contract, which prescribes the amount of wages, rights and obligations of the employee and employer.
New system
It involves dividing the salary into two parts. The first is guaranteed and is paid for the fact that the employee performs those duties that act as official. The second part is stimulating. Its size depends on the final result of labor. They also distinguish the compensation part, which includes various allowances.
Thus, the application of the described system assumes that the salary is calculated according to the piecework-time form.
The introduction of new wage systems is based on the same principles that were previously considered. In particular, the qualification level of the employee, the volume and complexity of the work are taken into account. At the tariff rate, the basic part of the salary, which is constant, can be determined. In contrast, the compensation part is variable and is determined by several factors, primarily the region and working conditions. The incentive part contributes to the quality performance of the work by a specific employee. It is also not guaranteed and is not egalitarian for all categories of workers.
This system has been introduced since the end of 2008 in all budgetary institutions at the federal level. For them, base salary rates and base salaries were determined by the Government of the Russian Federation. If the subject of the federation has funds that can contribute to raising these rates, he has the right to do so. In addition, the authorities of the subjects can establish them for those posts that are not in the Government Decree.
Finally
In this article we examined the forms and systems of remuneration. The main ones described are piecework and time-based, which include a number of varieties. A new pay system is currently being applied. The above, with the exception of piecework, are based on a tariff system with certain categories and rates. There are also non-tariff systems based on the distribution of payroll by qualification groups.