The rate of payment per hour of work. Hourly wages. Hourly Employment Order - Sample

"Hourly" - a type of time wages, in which the size wages the employee depends on the level of his qualifications and the number of hours actually worked. Hourly wages in 2017 apply mainly to administrative and service personnel who are not directly involved in the production of material values.

When is it profitable to pay at the hourly rate?

Paying at the hourly rate simplifies the calculation procedure wages and increases the efficiency of using working time. The "hourly" is often used by employers who want to rationally spend the salary fund. True, the results of such savings do not always meet the initial expectations, since this method of remuneration requires careful control: the employer must constantly monitor the intensity of the production process and keep a strict record of every hour worked by the employee. And this requires additional resources.

Thus, the load on timekeepers and line managers who directly manage the work of structural divisions increases. But on the other hand, employees who work in a special mode - for example, on a part-time basis or on a flexible schedule - have an hourly salary very convenient. It is advisable to pay by the hour and part-time work.

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Important: when employing an employee for a position that involves hourly wages, do not forget to reflect this condition in the employment contract (Article 57 of the Labor Code of the Russian Federation).

Read more about this in the article “How and register it in the contract. Five formulations for different situations. "

"Hourly" can be both simple and time-premium. The system of simple hourly wages is based on the principle of a fixed cost of one hour of work - regardless of the final result achieved by the employee and the quality of work.

The time-bonus system, in addition to the fixed rate, also includes the prize, which is added to the cost of one hour of work, when the employee demonstrates good results, works effectively and makes a significant contribution to the work of the company.

Labor remuneration (hourly) in regulatory documents

Regardless of the system used by the employer, be it the official salary, daily or hourly wages, the Labor Code of the Russian Federation obliges to comply with the statutory minimum wage. The size of the monthly salary received by an employee with an hourly rate who has worked the prescribed time limit at the rate of 40 hours per week, in any case, should not be less than the current minimum wage (Article 133 of the Labor Code of the Russian Federation).

For some categories of personnel - disabled people, workers in hazardous industries, minors, etc. - the norm of working hours should be reduced in accordance with the current legislation. According to Article 92 of the Labor Code of the Russian Federation, the weekly working time is:

24 hours - for persons under 16 years old;
35 hours - for disabled people and people aged 16 to 18;
36 hours - for teachers, personnel of hazardous industries, women working in the Far North and in areas equated to it;
39 hours for health workers.

Important: when calculating wages, it is necessary to take into account the value of the regional minimum wage, which may differ significantly from the federal indicator.

Details - in the tip article “ ».

If, when calculating the monthly salary with the "hourly", it turns out that it does not meet the minimum wage, you will simply have to pay the employee the missing amount in the form of a bonus. Otherwise, the employer can be brought to administrative responsibility under Part 6 of Article 5.27 of the Administrative Code of the Russian Federation. To draw up additional payments up to the minimum wage in documents, add an item on the procedure for calculating them in the "Regulations on wages", " Internal labor regulations"Or another local act.

How to calculate hourly wages

The detailed procedure for calculating the wage rate per hour worked is not regulated by law, so the employer can fully and completely proceed from the rules in force in the organization. Often, a scheme is used that provides for the division of the monthly official salary by the average monthly number of working hours (of course, taking into account the working week established at the enterprise) - see the letter of the Ministry of Labor of Russia No. 1202-21 of July 9, 2002. If the cost of an hour of work is calculated for an employee for whom the rate working time reduced, the official salary will have to be divided into fewer hours.

In practice, calculating hourly wages is usually straightforward. First, you need to understand how many hours a particular employee worked in a calendar month. Find out the exact figure will help the timesheet.

Having calculated the amount of working hours according to the timesheet, we multiply the resulting number by the size of the hourly rate. To count the days and hours worked by the staff without errors, we recommend that you familiarize yourself with the note “ ».

Hourly wages: an example of a calculation-2017

Let's consider the procedure for calculating salaries using a practical example. Equipment adjuster S.P. Semenov established a simple hourly wage - no prizes, with a fixed rate of 250 rubles per hour. During the reporting month, he worked 160 hours (full working hours). To understand what salary the adjuster Semenov will receive, we make a simple calculation:

250 rubles (rate per hour of work) x 160 hours = 40,000 rubles

If the hourly or daily wages turned out to be unprofitable for the enterprise, you can always initiate a transition to another system of settlements with personnel. Detailed answers to all questions related to the choice of an economically viable payroll system can be found in the article "How to choose - piecework or time-based ".

The time-based form of remuneration, along with piecework, is one of the main wage systems used by employers. We will tell you about the hourly wages in our consultation.

Pay by the hour

Hourly wages are one of the variants of the time-based wage system, in which wages are calculated based on the hours actually worked by the employee.

Of course, under the normal salary system, the actual hours worked are also taken into account. The difference is that the standard salary is a fixed amount of the employee's remuneration for a calendar month. And with hourly wages, the rate is set for each hour worked. And this condition is subject to mandatory inclusion in the employment contract with the employee (Article 57 of the Labor Code of the Russian Federation).

The establishment of hourly wages does not create any difficulties in calculating wages, because it is the employer's duty to keep track of the time actually worked by each employee (part 4 of article 91 of the Labor Code of the Russian Federation).

It is most convenient to use hourly wages for workers with flexible working hours, as well as part-time workers.

TC on hourly wages

The employer, when setting the hourly wages, must keep in mind that when the standard of working time (at the rate of 40 hours per week) is fulfilled during the calendar month, the wage of an employee with an hourly rate cannot be less than the minimum wage (part 3 of article 133 of the Labor Code RF). From 01.07.2016 the minimum wage is set at 7,500 rubles per month (Article 1 of the Federal Law of 02.06.2016 No. 164-FZ).

Hourly wages in an employment contract

In an employment contract with hourly wages, a sample wage clause might look like this:

"Set the employee an hourly wage at the rate of 300 rubles per hour."

Example: The seller has an hourly tariff rate of 250 rubles per hour. In September 2016, the employee worked 80 hours. Consequently, his salary for September will be 20,000 rubles (250 rubles / hour * 80 hours).

Only residents of Belarus and Ukraine can envy workers in the Russian Federation. Photo by Reuters

The overwhelming majority of Russians (85%) consider themselves happy, and this figure is higher than in other countries, announced the All-Russian Public Opinion Research Center (VTsIOM), which is not alien to the authorities. The optimism of Russians is associated with intangible values. Indeed, if the self-awareness of Russians depended on material factors, then there would be fewer happy ones. After all, the protracted crisis has led to a long-term drop in income. And the comparison with other countries is more and more upsetting. Russia has the lowest hourly wages by European standards. Moreover, it is 30-40% lower than in the poorest countries of the European Union (EU) - Bulgaria and Romania.

The level of happiness in Russia, based on the subjective assessments of citizens, has reached 85%. This is the proportion of people in the country who consider themselves happy to varying degrees. As VTsIOM reported on Wednesday, this is the maximum indicator for all years of measurements. 1,800 citizens over 18 took part in his polls. 13% of the respondents consider themselves unhappy to varying degrees. The rest found it difficult to answer.

For the most part, Russians are happy because of intangible values and achievements. Thus, 32% of the respondents explained their positive attitude by the fact that they have a family. About 21% are happy because everyone in their family is healthy, 19% referred to the fact that they have children. And such reasons as a good job, which was mentioned by 14% of respondents, and a good material condition (9%), were not included in the top three popular answers. However, those who call themselves unhappy cite material difficulties (9%), low wages, poor health, poor state of affairs in the country as the main reasons (6% of respondents indicated each of these options), unemployment - 4%.

VTsIOM experts point out that, according to their estimates, Russians are happier than residents of other countries. In particular, VTsIOM contrasted its data with the calculations of Gallup International / WIN. In the materials of Gallup, it was argued that the share of lucky people worldwide reaches 68%, and in Russia - only 56%.

“In conditions when the pressure of unfavorable circumstances is protracted, the public consciousness is ready to greedily absorb any positive news. In recent months, there have been a lot of them: the outlined growth in industrial production and GDP, the strengthening of the ruble, the rapid decline in tensions around Syria and North Korea, etc. All these factors stimulate emotional upsurge, "says Oleg Chernozub, an expert at VTsIOM. He adds: “At the same time, we should not forget that the main 'generators' of happiness continue to be factors of personal life. This suggests that people continue to go into the “inner world” of the family, to the best of their ability to distract from the problems of the “outside world”, which continue to be perceived by them as very painful. "

But judging by the official statistics of the Russian Federation and other countries, the financial situation of Russians can hardly be called encouraging. As NG's calculations showed, last year one hour of work in Russia was estimated at an average rate of $ 3.3 at the current exchange rate. This is several times less than in the United States and in any EU country, including even the poorest states. For example, in 2016, one hour of work for a resident of Bulgaria cost an average of about $ 5 at the current exchange rate, in Romania - about $ 6. And for the European Union, this was the most modest figure.

The gap persists even after the recalculation of wages, not at the nominal exchange rate, but at purchasing power parity (PPP). This recalculation allows us to bring the salaries of different countries to a common denominator. PPP, in particular, takes into account that more goods can be bought with rubles in Russia than in the United States for an equivalent amount of dollars at the exchange rate. Thus, the size of Russian GDP, expressed in dollars at the current exchange rate, is about three times less than GDP recalculated in purchasing power parity.

For comparisons, data from official statistics on accrued wages, including tax costs of the employer, were taken. In 2016, the average monthly accrued salary in the Russian Federation amounted to 36.7 thousand rubles. The accrued salary is greater than the actually paid, which the employee receives in his hands. For those countries that do not accept hourly wages, the monthly accrued wages were taken and divided by the number of working days and hours per year.

On the one hand, such comparisons can hardly be called extremely accurate. In Russia, statistics record the average salary for the entire economy. And in other countries, officials and farmers can be excluded from the calculations. But on the other hand, with these caveats, a general comparison of salaries is possible, it gives an idea of the scale of the differences.

One hour of work in Russia last year cost an average of 10 conventional ("international") dollars. And in Bulgaria an employee received an average of 13 conventional dollars per hour. In Romania it is even more - $ 14. Of the three dozen analyzed countries, Belarus is lower than Russia, where one hour of work cost almost $ 8, and Ukraine (5 conventional dollars).

The leader in terms of wages is Norway, where 53 international dollars are charged for one hour of work. In second place is Belgium ($ 46), in third - France (42), in fourth - Germany (40.5), in fifth - Denmark (40).

Let us clarify once again that these are data on purchasing power parity. If you do not recalculate PPPs, but take salaries at the 2016 exchange rate, then the top five looks different. Denmark, Belgium, Sweden, Luxembourg follow Norway. Meanwhile, some EU countries cite other calculations that identify other leaders in terms of wages. So, earlier Deutsche Welle (DW), referring to the German Federal Statistical Office, reported that one hour of work in the processing industry in Germany in 2016 cost 38.7 euros - and this is "47% higher than the average for the European Union." Only Denmark, Belgium and Sweden are ahead of Germany in terms of labor costs, DW reports. DW also explains that the cost of labor is formed on the basis of employee salaries and social contributions, while “for every 100 euros of employee earnings, an employer in Germany must additionally contribute 28 euros to social insurance funds”.

It is a common practice among European employers to pay their employees for the number of hours worked. Today, Russian organizations have begun to use this rather effective method of calculating wages, considering it convenient and economically profitable.

What is hourly wages?

The tariff system of remuneration, where an hour with its definite value is taken as a unit of time, is hourly. In this case, the employer is allowed not to rate the rate or to combine the rate and hourly systems at the same time. It is only important to respect the rights of employees guaranteed by labor legislation.

Peculiarities

The hourly system of remuneration of employees for work is a kind of time-based system, and when applying it, several important points should be considered:

Article 91 of the Labor Code gives the concept of hours worked. His accounting is most important for hourly wages, therefore, it is imperative to keep a timesheet for each employee. Such a duty is assigned to the employer;
the terms of remuneration is an essential clause of the employment contract in accordance with Art. 57 TC. Therefore, an indication of the hourly wage is mandatory not only in the contract, but also in the order for hiring, an additional agreement to the contract and other local acts of the organization;
important is the observance of workers' rights in any form of remuneration. This is especially true for hourly workers, when Art. 133 of the Labor Code obliges employers, when working out the number of hours per month established by the production calendar, to pay employees wages not lower than the minimum wage. Note that for the minimum wage, the maximum working week is 40 hours.

Important! From January 1, 2020, the minimum wage in the Russian Federation has been set at 12,130 rubles -.

Labor legislation obliges the employer not only to indicate the terms of remuneration in the contract with the employee, but also to notify him in due time against signature when they are changed. The notice period is set no later than two months prior to the date of changes. At the same time, an order is issued for the organization and an additional agreement to the employment contract is drawn up. What should be present in the documents for hourly wages?

Be sure to indicate:

the cost of one hour at the established rate;
the procedure for calculating wages and the date of its issuance (at least twice a month);
the procedure for applying the system of bonus accruals and depreciation;
payment for hours worked on weekends, holidays, as well as night hours.

When is it used?

The system of monetary incentives for labor for hours worked is mainly used when it is rather difficult to ration the work of employees or an employee. Therefore, the fixed cost of an hour and the amount of time actually spent makes it possible to calculate the salary most accurately. This allows the employer to avoid overpayments for the absence of an employee on site for various reasons.

At the same time, such a system is beneficial for those who are employed part-time or part-time.

On the basis of what documents is it charged?

The main document for calculating wages for hourly wages is the timesheet. It is in it that the responsible employee appointed by the employer affixes the number of hours that was actually worked out by the employee or employees who are hired at work with the condition of such time wages.

The timesheets are transferred to the accounting department of the organization, which has information about the cost of one hour of labor time. These data are the basis for calculating salaries.

The formula here is simple: monthly salary will be the product of the hourly wage rate and the number of hours worked per month.

Calculating the minimum hourly wage in Russia in 2019

If we talk about the minimum wage for hourly workers, then it is necessary to mention the minimum wage, the size of which, from January 1, 2019, was equated to the minimum subsistence level in the country. In the future, it is planned to adjust both of these indicators at the same time.

The "new" minimum wage was adopted in the amount of 12,130 rubles and this is the minimum amount that the employer is obliged to pay to employees who have worked out the hourly rate per month. The hourly rate is established by local acts of the organization. On a monthly basis, these figures can be found in the production calendar.

Hours worked in excess of the norm, as well as on weekends and holidays, are paid additionally. At the same time, the hourly rate on work days falling on a weekend or holiday increases at least twice. The employer can set other terms of payment on these days, but observe the rule of applying the minimum coefficient.

To calculate the minimum hourly rates are taken for the maximum number of working hours per month in a particular year. In particular, in 2020 it will be the month of July, where their number will be 184. Then the minimum threshold for the cost of an hour of working time should be:

12130/184 = 65.92 rubles.

Example 1. Citizen Kuznetsova works on an hourly basis with a fixed cost per hour of 100 rubles. For a month, according to the report card, she actually worked 112 hours, so her salary will be:

100 × 112 = 11200 rubles.

Example 2. An employee of the organization has an hourly wage at a rate of 65 rubles per hour. In April 2020, he worked 167 hours, and was also involved in work on a day off for 3 hours, for which double pay is provided. Then for a month he will be paid a salary:

(167 × 65) + ((3 × 65) × 2) = 11245 rubles.

Let's clarify that the payment is accrued wages minus personal income tax. In this case, the minimum wage is the minimum amount not of payment, but of accrual.

Pros and cons of hourly wages

Like any payroll system, hourly has both advantages and disadvantages. We will try to list them as fully as possible.

Pros:

it is an effective mechanism for monitoring and paying for work time, when, within the limits of working hours or the performance of official duties, time intervals of breaks for any cases are excluded. Such a system is especially convenient for a shift work schedule;
protection against the use of irregular working hours, when such a situation is stipulated in an employment contract with employees on a salary wage system. Any overtime outside of working hours hourly will be paid;
the possibility of using a flexible operating mode in an organization as a whole or for a number of specialists. This will allow employees to carry out their work activities as efficiently as possible with maximum comfort for themselves, while the employer only pays for the period of time in which they were at the workplace and performed work functions.

Minuses:

the complexity of accounting for the time spent by each of the employees. These functions are assigned to responsible workers, but it is possible to use automated systems. They are quite expensive, but they allow you to take into account the time spent at the workplace of each employee. Information is read from a magnetic card and transferred automatically to the server, where it is accumulated and allows you to accurately determine the hours that the employee spent at the place of work;
hourly wages are difficult to establish in areas of activity that do not imply a person being in a strictly defined place. Therefore, it is not always possible to determine the exact number of hours worked;
finding employees within the strict limits set by the employer when paying for hours worked can negatively affect psychological comfort. As a result, overall labor efficiency may decrease. However, this factor can be mitigated by creating a certain climate and bonus systems. This will increase employee motivation.

State Duma deputies refused to transfer employees of Russian organizations to hourly wages with a minimum rate of 100 rubles per hour. This initiative has been discussed for more than 10 years, but officials still have doubts about the need to implement it. Therefore, the State Duma rejected the relevant bill in a plenary session.

What happened?

The State Duma deputies voted against the adoption of bill No. 393-7 on the minimum hourly wage, the author of which is the Just Russia faction. The initiative was part of a comprehensive system of social support for the population, developed by parliamentarians.

100 rubles per hour: a lot or a little

The bill proposed to abandon the current system of calculating the minimum wage per month and switch to hourly wages. Each worker had to be paid 100 rubles for an hour of work. The deputies proposed to use this indicator exclusively for calculating wages, and for other purposes, the deputies continue to use the subsistence minimum for the working-age population as a whole in the Russian Federation.

Workers should not have received less than 100 rubles per hour, according to the idea of the parliamentarians. And every year the hourly wage should have increased taking into account the projected inflation, insisted representatives of the party "Fair Russia". However, even taking into account the latest planned increase in the minimum wage (already supported by the deputies in the first reading), the hourly wage significantly exceeds its size. So, the minimum wage should be 11,163 rubles from May 1, 2018 (now 9,489 rubles), and with an hourly rate of 100 rubles, the monthly minimum wage would be about 16,800 rubles. Indeed, for one day of work with an 8-hour shift, an employee would receive at least 800 rubles. And this is almost 1.5 times more than the minimum wage proposed by the President of Russia. Therefore, the transition to hourly wages from this side is beneficial to the population, but not beneficial to officials and employers.

However, it should be noted that for the first time, officials started talking about changing the rules for calculating the minimum wage almost 12 years ago. Legislative initiatives were periodically introduced to the State Duma, but they were rejected or postponed until "better times". But the most interesting thing is that all these years it was proposed to pay 100 rubles for an hour of work. Life has changed dramatically over the past 10 years, but they still refuse to raise the cost of work even within the minimum wage.

Hourly wages: pros and cons

The government recognizes that hourly wages are not new. Such a mechanism works in many European countries, therefore, most likely, it will appear in Russia as well. But for now, officials cannot afford to abandon the existing system.

For example, Finance Minister Anton Siluanov is sure that hourly wages are very beneficial for business. Employers will be able to avoid overpaying unemployed employees. At the same time, according to the minister, the minimum wage cannot be sharply increased in order not to increase the burden on business. As for the rights of employees, with the transition to hourly wages, employers will no longer have the opportunity to increase the length of the working day if they do not pay the additional time worked by the employee.

The Minister of Labor and Social Protection Maxim Topilin does not support his colleague. According to him, the new wage system does not guarantee that the employer will not specifically reduce the number of working hours, while demanding an increase in productivity. It will not be possible to verify this fact, and citizens will actually find themselves in a situation where they either work a lot for less money, or do not work at all. And such a situation in the current crisis will only lead to an increase in the level of poverty in the country, analysts warn.