Forms of remuneration and accrual rules. Forms and systems of wages Percentage wage system
There are two main wage systems: time-based and piece-rate. They differ in the basis for measuring labor: with a time system, the basis for measurement is work time, and with piecework - the amount of product produced. These systems may be tariff or non-tariff.
Time system is mainly based on tariffs, which allow you to calculate the size wages. A set of standards with the help of which differentiation of employee wages is carried out various categories, is called tariff system.
The tariff system of remuneration includes the following elements:
Tariff rates;
Salaries (official salaries);
Tariff schedule;
Tariff coefficients.
In order to pay 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 based on their pricing. Tariffication of work- this is the assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.
Tariffication of work and assignment of tariff categories to employees are carried out taking into account a single tariff qualification directory works and professions of workers, a unified qualification reference book for positions of managers, specialists and employees.
The tariff system of remuneration for employees of organizations financed from budgets of all levels is established on the basis a unified tariff scale for remuneration of public sector workers, approved in accordance with the procedure established federal law, and is a guarantee of wages for public sector employees.
The tariff system of remuneration for employees of other (except budgetary) organizations can be determined by a collective agreement, agreements, taking into account unified tariff and qualification reference books and state guarantees for remuneration.
The basis of the tariff system is the tariff schedule. Tariff schedule- this is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. The tariff schedule consists of a tariff rate, a tariff category, and a tariff coefficient.
Tariff rate represents a fixed amount of remuneration for an employee for fulfilling labor standards ( labor responsibilities) of a certain complexity (qualification) per unit of time. Tariff rates determine the amount of remuneration for workers of the corresponding 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. Official salaries, representing the monthly amount of remuneration of an 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 worker. Qualification category employee is a value reflecting the level of professional training of the employee.
Tariff coefficient is the relationship between the first and second, etc. ranks of the tariff scale (tariff scale step).
The Labor Code of the Russian Federation allows non-budgetary organizations to independently establish remuneration systems. Small organizations can introduce both time-based and piecework wages. A time-based wage system is introduced where it is difficult to account for the product produced. The disadvantage of this system is that the employee is not interested in intensive work. To eliminate this negative indicator, standards for number, time, etc. are being introduced, and the bonus component is being added.
Piece system allows you to interest the employee in the maximum intensity of labor, since each unit of the produced product or operation is paid for. It is based on the piece rate, which is a basic value calculated from division or multiplication tariff rate to the standard time. The disadvantage of this system is that the employee is disinterested in the quality of work. This remuneration system is also complemented by a bonus component.
Employers most often use the following types of piecework wage systems.
1. Direct piecework- piece rates are constant and independent of the number of products produced and operations.
2. Piece-progressive- piece rates increase if the employee exceeds any standard of goods or work produced.
3. Chord-piecework- is used to pay not for one operation or service, but for a complex of works and is used mainly when paying workers who have entered into an employment contract for the duration of a specific job.
4. Indirect piecework- is used for support personnel and is made dependent on the results of the work of the machines and 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 employee.
5. Piece-bonus- unlike piece-progressive, it does not use an increase in piece rates when the standard is exceeded. Simply, upon reaching the standard, the employee is awarded a bonus in the established amount.
The Labor Code of the Russian Federation does not establish any restrictions for non-budgetary organizations in the ability to award bonuses to employees according to one or another remuneration system. The employer has the right to establish various bonus systems, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems can also be established by collective agreement.
The Labor Code of the Russian Federation in Article 129 synonymizes the concepts of “remuneration” and “wages” and defines them as a set of three elements:
However, it is worth considering that not all components are required to be paid to the employee.
Monthly earnings cannot be lower than the level established by the Government, and includes allowances for the complexity of the work and special conditions(work on weekends, etc.). But incentives remain at the discretion of the employer and are awarded only if the employee has done his job well, in the opinion of the employer.
As a result, it turns out that the concept of remuneration is broader than the concept of wages, because is a list of all the elements from which the wages of a particular employee are subsequently collected.
Each employer decides independently how to pay wages, taking into account the minimum provisions of the Labor Code.
Art. Art. 23 and 132 of the Labor Code establish the impossibility of discrimination against workers with equal qualifications, output and quality of work. This means that you cannot set different pay for the same work.
Accordingly, the employer must apply uniform parameters when setting wages. A variation of such parameters represents a remuneration system. It must be based on legal norms and not worsen the employee’s position in comparison with them.
Forms of remuneration
Do not confuse the concepts of “payment system” and “form of payment” - they are not identical, although in the literature they replace each other.
A system is a set of rules for remuneration. Form is one of these rules.
Art. 131 of the Labor Code of the Russian Federation establishes two forms in which labor can be paid:
- Cash - made in rubles.
- Non-monetary - natural - paid in any material or immaterial form not prohibited by law. The size of the natural part is no more than 15% of the person’s entire salary.
Pay systems
Remuneration system– this is a documented “instruction” on how to accrue salary employee for a specific period worked, containing a complete list of parameters for the accrual and deduction of funds.
Employer depending on the nature economic activity through wages can increase output and/or reduce costs. To do this, you need to choose rational remuneration systems.
There are 3 main systems, divided into many types. For clarity, they are all presented in the table below.
Tariff system of remuneration
Tariff SOT is the most common, used by both government agencies and commercial organizations. It is based on the ranking of employee salaries depending on their qualifications, length of service, acquired skills, output, conditions and nature of work. IN government institutions The Unified Tariff Schedule applies. In commercial ones - documents similar to it, approved taking into account the opinion of the trade union body.
Tariffing is regulated by law for many industries. For example, for employees in the education sector, an individual tariff SOT has been established in accordance with Government Decree No. 583 dated 05.08.2008.
There are two types of tariff systems: piecework and time-based.
Time-based form of remuneration
Time-based SOT is used at those enterprises where there is no need or opportunity to normalize production. Employees' job functions do not include the production of goods or services, so it is optimal to pay wages for time, and not for the amount of work. Almost all administrative and economic personnel “sit” on this COT. Payment will be made based on the employee’s qualifications and actual time worked in the accounting period.
Peculiarities of salary calculation for different types of time-based wages
When idle Time-based SOT is paid for the time worked in the period. Periods can be recognized as: hours, days, months and variations of these periods.
At premium– a bonus for the quality of work is added to the salary for the time, calculated as a percentage of the salary at the rate. The bonus may be one-time or applied on an ongoing basis.
With salary– the employee has the right to count on a monthly salary in the amount as established in the employment contract. Upon achieving a certain qualification (determined subjectively by the employer), the salary may be increased.
Piece wage system
Piece work is used by organizations that provide services, perform work, or produce goods. Their profit directly depends on the speed of their employees’ work, so it is profitable to pay not per unit of time, but per unit of output. The payment formula is as follows: as much as you did, you received as much. The quantity of the product is multiplied by the unit price (piece rate). Such SOT encourages employees to constantly improve their output and quality of work. The second indicator is no less important, because Salaries are calculated based on the results of the period strictly after analyzing the work. Those. if Petrov produces 200 parts, of which 100 are unusable, only 100 will be paid for.
The basis for calculating wages will be documents confirming that employees have fulfilled their personal production plan. In order to facilitate calculations and minimize errors, it is necessary to carefully consider the system for recording employee performance.
How labor is paid for different types of piecework wages
When straight- payment is made for the number of output units at the same price for each.
With progressive– the piece rate increases for each unit above the plan.
At premium– to the salary calculated according to the direct piece-rate system, a bonus is added for fulfilling the plan, compressing deadlines, absence of defects, economy of material consumption, etc.
With indirect the work of support staff is paid, the amount of payment is set as a percentage of the salary of the main employee.
With chord wages are awarded for the comprehensive implementation of the plan in general; the unit of output in this case does not play a role. There are:
- individual piecework SOT - salary for achieving one’s own indicators;
- collective - the salary of one person depends on the successful achievement of goals by the entire team. This system develops team spirit in the team.
Tariff-free wage system
The tariff-free SOP is similar to the option system in startups. There is a payroll and employees. Let’s assume 100 thousand rubles and 10 people. The employer establishes that:
- The payroll can be increased if the company’s profits rise,
- The share of each employee's salary is 10%.
The share can rank employees by the amount of participation in work or be the same for everyone.
In the employment contract, of course, they will write down 10 thousand rubles - salary per month. It is impossible to mention % according to the Labor Code, and it is not very profitable for the company.
After the announcement of working conditions, there is no need to establish additional incentives; employees themselves will strive to increase the company’s income. This model is applicable to small, start-up companies that will not go public, but want to interest employees without having money for bonuses.
Mixed remuneration system
A mixed SOT combines tariff and non-tariff SOT - the employee has a certain salary, but in this case it directly depends on the success of his work: on the number of sales, on the quality of developments, on time worked, etc.
The more output, the higher the salary. And vice versa. The difference from the tariff is that the entire salary is reduced down to the minimum wage.
How are salaries calculated for different types of mixed labor protection?
The floating salary system involves recalculating salaries on a monthly basis based on the results of work for the previous period.
In commission calculations, an employee can count on a percentage of the company’s profit in general, or from each unit of output. This COT is very often used in insurance companies.
Remuneration in the dealer network is very close to payment under a civil contract, but it also occurs in labor law. An employee is obliged to sell a certain amount of company goods, which he purchases at his own expense. The difference between the purchase price and the selling price to third parties is wages faces.
The procedure for calculating wages for employees of all categories is regulated various shapes and wage systems. Forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this purpose, various indicators are used that reflect the results of labor and the actual time worked. In other words, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective performance results. The structure of wages depends on how the form of labor is used at the enterprise: whether it predominates conditionally - a constant part (tariff, salary) or a variable part (piecework earnings, bonus). Accordingly, the influence of material incentives on the performance indicators of an individual employee or a team of a team, site, or workshop will also be different.
The tariff system is a set of standards with the help of which differentiation and regulation of wage levels are carried out various groups and categories of workers depending on its complexity. The main standards included in the tariff system and thus being its main elements include tariff schedules and rates, tariff and qualification reference books.
Tariff scales for wages are a tool for differentiating wages depending on its complexity (qualifications). They present a scale of relationships in wages for various groups of workers, include the number of categories and the corresponding tariff coefficients.
The tariff rate corresponding to a particular category is obtained by multiplying the tariff rate of the 1st category by the tariff coefficient of the corresponding category. Tariff rates can be set either in the form of fixed single-digit values, or in the form of “branches” that define limit values.
For the tariffication of work and the assignment of tariff and qualification categories, tariff and qualification reference books are intended, which include tariff and qualification characteristics: they contain the requirements for a particular category of worker in the relevant profession, for his practical and theoretical knowledge, for educational level, and for a description of work , the most common by profession and qualification category.
Workers are paid on a time-based, piece-rate basis or according to other remuneration systems. Payment can be made for individual and collective work results.
Currently, the traditional forms of remuneration are time-based and piece-rate, which are quite widely used in enterprise practice. At the same time, if earlier payment by piecework systems prevailed, now private (small) enterprises are increasingly using time-based payment (salary systems).
Time-based payment is such a form of payment when the employee’s basic earnings are calculated at the established tariff rate or salary for the time actually worked, i.e. basic income depends on qualification level employee and hours worked. The use of time wages is justified when the worker cannot influence the increase in output due to strict regulation production processes, and its functions are limited to observation, there are no quantitative indicators production, strict time tracking is organized and maintained, workers’ labor is correctly charged, and service and number standards are used.
Time-based payment can be simple or time-bonus.
With a simple time-based wage system, the amount of wages depends on the tariff rate or salary and the time worked.
With a time-based bonus system of remuneration, an employee receives an additional bonus in addition to his salary (tariff, salary) for the time actually worked. It is related to the performance of a particular unit or enterprise as a whole, as well as the employee’s contribution to general results labor.
Piece-rate wages: under this system, a worker’s basic earnings depend on the price set per unit of work performed or product manufactured (expressed in production operations: pieces, kilograms, cubic meters, team sets, etc.).
The piecework form of remuneration according to the payroll method can be direct piecework, indirect, piecework, piecework-progressive. With a direct individual piecework system, the size of a worker’s earnings is determined by the amount of products produced by him over a certain period of time or the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the worker's earnings increase in direct proportion to his output.
To determine the rate for this system, the daily tariff rate corresponding to the type of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly tariff rate corresponding to the type of work by the time standard expressed in hours. With a piece-rate system, earnings depend not only on payment at direct piece rates, but also on the bonus paid for fulfilling and exceeding established quantitative and qualitative indicators.
With a lump sum system, the amount of payment is set not for a single operation, but for the entire predetermined set of works with a determination of the deadline for its completion. The amount of remuneration for performing this set of works is announced in advance, as is the deadline for its completion before the start of work.
The progressive piece-rate system, in contrast to the direct piece-rate system, is characterized by the fact that workers are paid at constant rates only within the established initial norm (base), and all production in excess of this base is paid at rates that progressively increase depending on the excess of production norms.
Collective piecework wage system. Under it, the earnings of each employee are made dependent on the final results of the work of the entire team or site. The collective piecework system makes it possible to use working time productively, widely introduce the combination of professions, improves the use of equipment, promotes the development of a sense of collectivization and mutual assistance among workers, and helps strengthen labor discipline.
Payment of workers under a collective piece-rate system can be made either using individual piece rates, or on the basis of rates established for the team as a whole, i.e. collective rates. It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the salary of each worker is determined based on the price for the work he performs and the quantity of suitable products released from the assembly line. When using collective piece rates, a worker’s salary depends on the output of the team, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker and the adopted method of distributing collective earnings.
A tariff-free wage system is a system in which the wages of all workers represent the share of each worker in the wage fund.
A type of non-tariff wage system is the contract system.
In the contract form of hiring workers, wages are calculated in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and wage levels, specific task, consequences in case early termination agreement.
The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.
According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly.
When paying hourly, earnings are calculated based on the hourly tariff rate and the hours actually worked by the employee.
For daily wages, wages are calculated based on fixed monthly salaries (rates), the number of working days, and the actual hours worked by employees. given month, as well as the number of working days provided for by the work schedule for a given month.
Types of remuneration
All employed people receive money for work performed. And this rule does not depend on whether the employee has a superior or whether the person is an entrepreneur. At the same time, everyone should know that there are several types of wages, and each of them has its own characteristics.
Every year on the territory of Russia it is established at the legislative level minimum size salaries. At the same time, the employer cannot give the employee an amount that is less than this minimum, although he has the right to pay more. All additional payments issued in excess of this minimum. The management can determine all other nuances themselves, namely:
Methods of payment for work;
Type of salary;
Salary and rates;
Features of incentives and bonus amounts.
Any change related to wages must be reflected in various local documents that the organization has. These include: work rules, collective and employment agreements. It is important to find the difference between the concepts of salary and wages. The salary is only part of the salary and is the fixed amount that is displayed in various documents. The salary includes various additional payments and deductions that are due to the employee. Such additions include:
Bonus for a certain length of service;
Income tax;
Area coefficient;
Prizes for special, pre-agreed achievements;
Social benefits;
Event bonuses or other additional allowances;
Withholding compensation, for example, for material damage or the amount that the employee had to return to the cashier.
There is a division of salaries into two types: basic and additional.
The first group includes the amount that was accrued for a certain time worked. This takes into account not only the quality of work, but also the volume. This also includes all kinds of additional payments that are associated with night work, overtime and downtime, if it is not related to the employee. Such payment is based on piece rates, salaries, bonuses and various tariff rates.
The second group includes various payments that correspond to:
Payment for calendar leave.
Payment of hours (preferential) to minors who perform state or public duties.
The amount allocated to nursing mothers for breaks from work.
Payment of severance pay, which is issued upon dismissal.
In this article I want to talk about the best remuneration system I know. For many years I was an opponent of the salary system and advocated for people to be paid by the piece. Fixed pay affects employees like vodka affects an alcoholic: it is invariably desired and the most destructive. The seller should receive interest, I thought, the production worker should receive interest based on output, the rest should receive small salaries and large bonuses. Today I have reconsidered my views and am no longer a devoted follower of these systems. I found myself another one - fresher and more interesting. Back in the 80s, I worked in the dressing room of a burn center as a nurse. For those who do not know, each dressing in such a center is a separate operation performed under general anesthesia. Without anesthesia, few would have survived it; we treated patients with more than 50% of their skin burned. It happened that people saved their lives, but because of regular anesthesia they became drug addicts. And so somehow I stood with my partner (a curly-haired descendant of natives of sunny Israel) on the porch of this piece of paradise. We breathe in fresh cigarette smoke, trying to drive away the smell of iodine and Pseudomonas aeruginosa from our nasopharyns. And he, puffing with pleasure, argues: - INToday we did 20 dressings, and for this I will receive 120 rubles a month. And if we had done 40 dressings, I would have received 120 rubles for it. So I’d rather do 10 dressings for the same 120 rubles! This is the philosophy of the salary system. There is logic, right? In the end, almost all employees with fixed salaries who work exclusively for a salary reach this logic. And you are incredibly lucky if the percentage of true enthusiasts in your team is high.
People love to feel their effectiveness, which translates into stressing less and getting more - this is completely normal for any person. And the salary system allows you to achieve high efficiency by only reducing the amount of work. Therefore, she is fundamentally vicious; she is killed by an inoperable birth injury. The soldier is sleeping - the service is in progress. Most people understand this simple scheme already in the second month.
However, I discovered a fatal congenital pathology in piecework-bonus payment, which is completely devoid of the disadvantages of salary. It seems like it should be a panacea. This is what it is from the point of view of those who receive a percentage of the income. But you won't be able to pay a percentage to every employee! "One hundred and one percent" is either a colorful expression or a credit. You pay your salary from your income, and it cannot be more than a hundred percent. I have been using the interest system for more than 20 years at the enterprises I manage. Or rather, a combined one - someone receives a percentage, someone receives piecework output, someone receives a salary, someone receives a salary plus a bonus. The payment system is becoming incredibly complex, but it seems that all interests are taken into account. However, this is only an appearance. The problems of managers do not end there, the motivation of employees remains weak, the accounting department is working at full capacity. At the same time, employees continue to complain about the injustice of payment and imbalances in income levels; salaries are given in envelopes, as there will be righteous indignation “why is there so much for him, and so little for me?!”
The vast majority of businessmen to whom I tell (for example, on) about our remuneration system:
a) use piecework-bonus and
b) they find the proportional system (discussed later) to be more advanced and devoid of all the disadvantages of the two schemes mentioned above.
So what is the problem with the “interest transaction”?
Such a system has “favorites”: people directly involved in the sales and production of goods and services. For the rest of the team, you have to come up with something out of the box to add a game element, and often these systems become really complex. Twenty-one years of work as a manager gave me a lot of material to analyze. Working as a business consultant since 1997, I studied the prorated payment system, which was developed back in 1958. But by God I never had the courage to implement it completely! However, sometimes everything has to be done for the first time. More specifically, I had an insoluble problem with the payment of several categories of employees. These included: the department for working with new clients, employees of the control department regional offices, personnel department employees, marketing department employees, accounting department, etc. All of them influenced the company’s income indirectly and could simply go to waste, creating conditions for a large flow of customers. But then the entire avalanche of interested people they created went through sales managers who had a high percentage, but who were simply doing their job, like the rest of the team. And the sellers received a lot of money, while the “rest of the employees” received average money. After the sale, these people fell into the “tender lion’s paws” of our specialists from the basic services department, who also received a good piece-rate payment. But if I paid the same percentage to each employee, then I would not have enough income. The injustice puzzled me, and I increasingly thought about the full introduction of a proportional system. To implement an innovation in an organization, you need to do two things: preparatory stage: a) ability to calculate margin for a week; b) personnel management based on individual indicators.
The proportional wage system is practically unknown, since it is more complex than all these familiar systems. More difficult and unusual. However, she completely lacks the birth trauma of salaries and piecework systems.
Accounting should be able to perform this jump through the hoop: weekly calculate how much income (margin, dirty profit - call it whatever you prefer) we earned over the past week. By “margin” I mean a figure from management accounting, calculated using the formula: gross revenue minus direct costs. Direct costs- These are costs that can be completely attributed to a product or service. They relate to specific paid orders, without proportional division to the entire production volume. These include:
- the cost of raw materials and materials used in the production and sale of these goods and services;
- wages of workers (piecework) directly involved in the production of a given product or service;
- other expenses that are in one way or another directly related to the product or service for which the money was received.
As a result, we get an interesting figure for management accounting: the money that the organization has earned and which it has the opportunity to spend on itself. Is not net profit(which is simply an accounting term), but actually existing “dirty” profit, from which all items of the organization’s budget can be calculated. It can be called margin (which is somewhat inaccurate) or income. So, we have determined which expense items will be classified as direct costs. We calculate how much of the actual revenue received last week was direct costs and how much was income. For example, 10,000,000 Uruguayan pesos were received. The accounting department compiles a list of receipts and subtracts from them the purchase price, expenses for temporary workers, logistics costs, etc. direct costs that were incurred specifically in connection with those orders that brought in revenue. We get the income figure. By the way, very few businessmen count money in this way. However, any other system will not provide such complete control over costs!
Top management determines in advance a fixed percentage of income, which will be the Payroll Fund (WF). It's always the same percentage.
The salary in my organization (profile - services) is assigned as 50% of income. So, I decided to just lump it all in and ditch the old forms of payment entirely. To be honest, I didn’t know how sellers would react if they took away a percentage of the profit and tied it to the income of the entire company. Looking ahead, I will say that they were enthusiastic when I gathered them and explained everything in detail. Now it was necessary to enter categories of employees and assign them Conventional Units, which would reflect the proportion between their wages corresponding to the labor market. Let me give you an example (I do not provide a complete table of categories for employees of my organization, so as not to overload you with unnecessary data):
- Executive Director - 250
- Financial Director - 200
- Commercial Director - 200
- Head of department - 180
- Head of department - 150
- Employee - 100
That is, if one unit was equal to 1000 rubles, then they would receive from 250,000 to 100,000 rubles in accordance with this proportion. This is part of the “table of ranks” that we actually use. You assign each employee to one of the categories, after which all the points are added up. You get some total score, for example 8450 (the figure is taken out of thin air). Next, you divide the amount of your wages (from last week’s income) by this number of points, and you get the Standard Unit rate. This rate is multiplied by each employee's base pay based on their category, giving you the amount of their pay for that week. For example, the rate of Conventional Units of the Executive Director is 250. Its rate, based on the size of the wage fund last week, was 200 rubles. 200 rubles x 250 y. e. = 50,000 rubles (salary per week). If the exchange rate of a conventional unit were 100 rubles, the salary would be 25,000 rubles. The rest of the employees receive money in proportion to their rates of conventional units.
That's not all. In this situation, the system would not be fair: one employee works hard, and the other - carelessly, but receives equally, in accordance with their category. To compensate for this, a system of correction coefficients is provided, depending on personal indicators.
In my organization, the production of each employee is measured by personal statistics. I will not describe the technology here (I do this on). Let me just say that the assessments are objective. And the bonus of each individual employee depends on them. If you want to give or deprive an employee, you add or subtract the number of points, not the amount of money. Thus, those who perform better get more money at the expense of those who performed worse. And not at the expense of the company. The boss doesn’t think about where he can get money for bonuses. Everything is done within the same unchanging foundation. If a person’s personal indicators increase, he is entitled to a bonus. If they fall, they will be fined. A number of regulations are being written for the organization regarding the wage system, violations and penalties, fines and bonuses. These provisions spell out all the conditions so that they are neither a secret nor an unpleasant surprise to anyone. When giving bonuses, I add up to 50% of the employee’s base units. If there is a fine, I deduct up to 70% (for indicators that are at an unviable level for the week). The difference in salary will be strong enough (receiving a third of the salary is noticeable) for a person to try to prevent falling indicators.
And weekly payroll allows the employee to quickly influence the level of salary if he is not satisfied with it.
The size of the personal wage does not change; the money is redistributed within the fund. The founder can completely relax about the size of the salary - it is always the same, so payment for labor will not cause a financial collapse. And coefficients for personal indicators make the payment system fair. I spent two months calculating this system and mentally preparing for its implementation, since I am responsible for the blown minds of my employees and the function of suppressing riots on the ship. When I gained confidence and the system seemed balanced to me, I gave it to my Executive Director and went to Copenhagen on business. Returning a month later, I saw that the system had not been implemented, and the unfortunate director was sitting with a calculator and smoke pouring out of his ears - calculating the risks of my innovation. Realizing that this was not sabotage (it’s just that the director is also responsible for the lashes-o-nine-tails, racks and guillotines), I raised my influential voice and gave the order to introduce a new wage system “tomorrow.” And paradise reigned. It was as if a weight that I had been carrying for years had been lifted from my shoulders. The only semblance of an uprising was observed in financial director, when he saw the new payroll scheme, but only at first glance. It completely evaporated after the salary calculations were received, which turned out to be very good.
The reaction of the employees was remarkable - they were enthusiastic about the game when I presented it at general meeting. Moreover, both those whose salaries increased and those who received a little less. Since the fairness of the system was obvious.
Enough time has passed (several years) for us to talk about successful implementation know-how. New system allows me to recruit people for the positions I need now, and not just for the “sales department”. It doesn't matter where a person works - if he makes the expected contribution to the company and the common cause (which requires competence in every position), he will receive a decent salary. In fact, with high performance in a successful month, employees received up to $10,000 in ruble equivalent. Using this system, I solved a lot of problems that other schemes could not handle. From personal experience I can note the following:
- Employees are interested in the profitability of the enterprise, as they find that the growth of total income is more reflected in the size of their salary than their personal indicator.
- Employees are interested in the productive work of their neighbor, since the wage fund is distributed to him.
- Employees are willing to help each other if they see that this help will help increase the income of the entire enterprise.
- You can develop any services at your enterprise - the wage fund will not grow from this. No matter how many employees you hire, it remains a fixed percentage of income. The limitation becomes common sense and a real reduction in efficiency.
- Employees themselves will help to get rid of freeloaders and activities that do not affect the income of the enterprise. Their perspective becomes broader, as does their interest in the work.
- The owner does not have a headache that rising wages will kill the enterprise.
- People don’t ask the question: “Why is it so little?” Because they address this question primarily to themselves. This system is a great way to introduce a semblance of piecework payment throughout the enterprise.
- If a company's income grows significantly, their wages also grow significantly, because the wage fund never decreases. If the income of the enterprise as a whole is growing, then the salaries of people will also be generally growing. Managers do not have to index it for inflation.
- Saboteurs, incompetents and doubters run away like cockroaches from dichlorvos.
- You gain a stronger position in the labor market as an employer.
I recommend trying this payment system. Fortunately, we already have positive experience. And if your accountant says that this is impossible, do not deny yourself the pleasure of firing him. Surely you have wanted to do this for a long time.
P.S. This system is not rigid, it can and should be customized to the needs of a specific organization, and everything can be calculated using a calculator. A possible option is for the sellers to maintain the interest rate. After two years of using this scheme, I discovered that sales managers who work with regular customers, you cannot pay even a meager salary or at least some share of the total profit - only a bare percentage from own sales. Otherwise, the freebie immediately makes itself felt and some begin to lean toward idleness. Today, a viable system looks like this (at my company): Everyone gets paid on a pro-rata basis, except for one type of employee: salespeople working with old clients. They receive a percentage of personal sales, which is deducted from the total salary. Based on real-world experience, this is the best-case scenario.
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The legislation provides for certain remuneration systems. Of these, each organization must choose exactly the one that suits it to the maximum extent. How to make a choice and how to reflect wages in local documents, read the article.
From this article you will learn
Each organization has one or more remuneration systems and prescribes these rules in a local act or collective agreement. This requirement is established by Article 135 of the Labor Code of the Russian Federation. If a company does not have a collective agreement, the most appropriate solution is to develop a separate local act. For example, the Regulations on wages, where all the main issues related to wages are stated. Find out about.
Experts will help you decide on choosing a remuneration system
Basic remuneration systems
Despite the fact that the Labor Code of the Russian Federation no longer names others, employee remuneration systems are not limited to just these two main types. Remuneration in Russia also allows for other types. But the difficulty of their use lies in the fact that the Labor Code of the Russian Federation does not directly regulate these types. However, this does not mean that other systems cannot be used. The expert will tell you more information about existing remuneration systems in Russia: "".
Let's look at the species that are named in Labor Code RF.
Time-based wage system
This is the most widely applicable form. As the name suggests, in this case, the time worked by each employee is taken into account for calculating wages. Based on this indicator, a specific calculation of the monthly payment is made.
The elements of the time system are:
- Salary. This is a fixed payment, which is provided for a month of work.
- Tariff rate. It most often happens hourly or daily. What makes her salary different is that it is a fixed payout for an hour or a day of work, as opposed to a salary, which is a fixed payout per month.
The definition of both salary and tariff rate is contained in the article.
In practice, in local acts of companies or employment contracts one comes across such an expression as “salary per hour”. It should be noted that such a term cannot be used in the work. If you want to provide in the employment contract hourly pay, call her.
The time-based wage system is applicable everywhere. It is used in situations where employees do not produce units of products or do not provide a certain number of services. This system is ideal for:
- administrative staff;
- office workers;
- doctors, teachers and other categories of employees.
Nina Kovyazina answers,
Deputy Director of the Department medical education And personnel policy in healthcare of the Russian Ministry of Health
Application cases
As a rule, they apply to employees:
- which do not produce material assets(for example, accountant, secretary);
- whose output does not depend on personal skills (for example, an employee working on an assembly line).
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Time-based bonus systems for remuneration of workers
Above we talked about a simple time-based system. It does not imply additional incentive or incentive payments. In addition to the fixed part, organizations provide a variable component. Workers may be paid bonuses and other incentive payments.
So, if in addition to the salary or tariff rate the payment of bonuses is provided, this will take place.
Example of the wording of an employment contract:
Important! Each organization sets the procedure and conditions for paying bonuses independently. This order must be enshrined in a local act. In practice, companies develop a separate or include it in .
The issue of awarding bonuses often causes difficulties for employers. Therefore, we recommend that you familiarize yourself with the material: .
Piece wage system
The second most common option is . It is used in situations where an organization can count the number of products manufactured by an employee or services provided. In practice, such a system is used in production or in the provision of services, when a quantitative indicator can be assessed.
When establishing such payment, the organization will need:
- Enter piece rates for each type of product manufactured or service provided.
- Keep records of production. To do this, you will need to develop a separate document or use existing ones, for example, a waybill, work order, and so on.
Accordingly, the salary will be calculated as follows. It is necessary to multiply the number of units of manufactured products (rendered services) by the established piece rates. This will determine the monthly salary. You will find a detailed analysis in the article:
Important! The introduction of a piece-rate wage system does not relieve the employer from fulfilling the obligations established by the Labor Code of the Russian Federation. Therefore, just like with time-based work, wages must be paid. And the monthly salary, subject to full working hours, must be no less than the established minimum wage.
Therefore, if an employee works full-time, the employer must set production standards for him so that if they are met, the monthly salary will not be less than the minimum wage. Let us recall that the obligation to provide employees with work rests with the employer (Article 22 of the Labor Code of the Russian Federation). Therefore, it is the company that must provide the employee with a certain employment contract scope of work.
The piecework system also has its variations: