If piece work. Lexical norms

The specifics of piece work, its direct dependence on the result guarantees certain payments to such employees (part 1 of article 164 of the Labor Code of the Russian Federation). Unlike compensation, which reimburses the costs incurred by an employee, guarantees provide his rights. In this case, the right to a fair wage.

Additional remuneration for non-working holidays

The presence of non-working holidays established by law cannot be the reason for depriving the pieceworker of the right to earnings that he would receive if he had the opportunity to work on these days.

For non-working holidays in which piecework employees were not involved in work, they are paid additional remuneration - this is the direct responsibility of the employer. The amount and procedure for such payment is determined by a collective or employment contract, agreements, local regulations (part 3 of article 112 of the Labor Code of the Russian Federation).

Note!

For non-payment of additional remuneration, the employer may be held administratively liable.

From this summer, our company opens manufacturing facility where new employees will be admitted. Separate types work is supposed to be paid piece-wise. Now it is required to supplement the current Regulation on remuneration with new rules - there were difficulties with the conditions for paying additional remuneration for non-working holidays, when the pieceworker was not involved in work. Is it necessary to pay such remuneration if the holidays fell on vacation or sick leave of an employee?

The payment of additional remuneration for non-working holidays, when the pieceworker was not involved in work, is not associated with any material costs incurred by the employee. Therefore, the surcharge for non-working holidays is by its nature a guarantee, and not compensation (part 1 of article 164 of the Labor Code of the Russian Federation).

Norm, Part 3, Art. 112 of the Labor Code of the Russian Federation does not associate the payment of additional remuneration with any period. In this regard, in particular, from Art. 120 of the Labor Code of the Russian Federation, the words about non-payment of holidays falling on the vacation period are excluded. Therefore, payment for non-working holidays falling on the period of vacation of the pieceworker must be made in accordance with Part 3 of Art. 112 of the Labor Code of the Russian Federation (letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061).

It is a completely different story with an additional payment for non-working holidays that fall during the period of temporary disability of the pieceworker. According to Part 1, 2 Art. 183 of the Labor Code of the Russian Federation, sick workers are guaranteed social Security in the form of a temporary disability benefit, the amount and terms of payment of which are established by federal laws, in particular Federal Law No. 255-FZ of December 29, 2006 “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”. Therefore, in the event of temporary incapacity for work, the pieceworker is paid the appropriate allowance, and not wage, and days of illness do not affect the amount of salary. Thus, the norms of Part 3 of Art. 112 of the Labor Code of the Russian Federation do not apply to pieceworkers who fall ill on holidays, since they are freed from work at that time (letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061).

Please note: payments to pieceworkers for non-working holidays can be attributed to labor costs when calculating income tax in full, if their amount is not only established by a local regulatory act adopted taking into account the opinion of the elected body of the primary trade union organization, but also fixed in labor (collective) contracts (clause 25 of article 255 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 02.03.2006 No. 03-03-04 / 1/154, Ministry of Labor of Russia dated 05.24.2013 No. 14-1-1061).

Practical question on the topic piecework payment labor

In January 2014, our pieceworkers received additional remuneration for all days from January 1 to January 8 inclusive. By production calendar The "long weekend" this year will be in March, May, June and November. Do such employees need to be paid additional remuneration for all holiday-related days off in these months?

If a day off and a non-working holiday coincide, the day off is transferred to the next working day after the holiday. There are two such transfers in 2014: from February 23 to February 24 and from March 8 to March 10. In addition, the Government of the Russian Federation transfers two days off from among those coinciding with the New Year holidays and Christmas (paragraphs 2 and 3 of part 1 of article 112 of the Labor Code of the Russian Federation) to other days in the next calendar year. In accordance with Decree of the Government of the Russian Federation of May 28, 2013 No. 444, there will be two such transfers in 2014: from January 4 to May 2 and from January 5 to June 13. The same resolution provides for another transfer of the day off - from Monday, February 24 to Monday, November 3.

Thus, in 2014, the “long weekend” in March is three days - from March 8 to 10, in May four and three days - from May 1 to 4 and from May 9 to 11, respectively, in June four days - from 12 to June 15 and in November there are also four - from November 1 to 4.

But piecework workers, whose wages depend on production, will receive less for these months than for others, and the employer has every reason not to make up the difference. Indeed, pieceworkers work less in March, May, June and November, but the days off in these months are the days carried over from January and February.

So, in May there are only two non-working holidays - May 1 and 9, for which additional remuneration must be paid. Rest non-working days- this is a regular weekend, for which remuneration under Part 3 of Art. 112 of the Labor Code of the Russian Federation is not required. Pieceworkers lose wages in May, but the employer has already paid them this time in January and February. And even if the employee only joined in March or April, the approach is the same: Labor Code The Russian Federation does not require him to pay additional remuneration for ordinary days off.

Guaranteed minimum for piecework wages

In the event that an employee has fully worked out the monthly norm of working time and at the same time his salary is below the minimum wage, the employer is obliged to pay him a salary equal to the minimum wage. In this case, the additional payments made by the employer in accordance with the provisions of Part 3 of Art. 133 of the Labor Code of the Russian Federation, are integral part wages and are taken into account for the purposes of taxation of profits as part of labor costs under Art. 255 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated August 31, 2010 No. ShS-37-3 / [email protected]).

Note!

The salary of a pieceworker who has fully worked out the norm of working hours cannot be lower than the minimum wage.

Downtime payouts

The downtime period is working time, not rest time (Articles 106, 107 of the Labor Code of the Russian Federation). Therefore, pieceworkers general rule are obliged to be at their workplaces at this time, and regardless of the duration of downtime, full-time or part of it.

Labor legislation establishes only the minimum amount of downtime pay:

• through the fault of the employer - in the amount of at least two thirds of the average salary of the employee (part 1 of article 157 of the Labor Code of the Russian Federation);
• for reasons beyond the control of the employer and employee - in the amount of at least two thirds of the tariff rate, salary ( official salary), calculated in proportion to the downtime (part 2 of article 157 of the Labor Code of the Russian Federation);
• downtime due to the fault of the employee is not paid (part 3 of article 157 of the Labor Code of the Russian Federation).

The specific amounts of downtime payment are indicated by the employer in the local regulatory act, but they must not be lower than those established by Art. 157 of the Labor Code of the Russian Federation.

With piecework wages, when payments are made for a specific amount of work, it is impossible to determine their performance during the downtime period. Therefore, the pieceworker's salary for downtime for reasons beyond the control of the employer and employee is calculated based on 2/3 of their hourly (daily) rate. The size of the hourly (daily) rate of such employees is determined in the local regulatory act of the employer (collective agreement). Downtime payment to the pieceworker is calculated by the formulas:

Payment of downtime due to the fault of the employer \u003d Average daily earnings of a pieceworker *: 8 hours. × 2/3 × Number of downtime working hours

* The amount of average earnings is determined in accordance with Part 1 of Art. 139 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Average earnings pieceworker is calculated on the basis of piece rates and labor standards.

Payment for downtime for reasons beyond the control of the employer and employee = Hourly rate corresponding to the category of work performed × 2/3 × Number of working hours of downtime.

The piece rate is 100 rubles. per unit of production. The hourly rate corresponding to the category of work performed is set in the Regulations on wages in the amount of 50 rubles per hour.

For the period from March 1 to March 22, the employee produced 200 units of products. From March 26 to March 29 (32 working hours), he did not work due to the downtime of the workshop due to a disruption in the supply of electricity by the energy supply organization.

Downtime payment must be made on the basis of the order of the head of the organization in the amount of 2/3 of the employee's hourly wage rate.

Calculation of a pieceworker's salary for March:

• for the period from March 1 to March 22 - 20,000 rubles. (100 rubles / unit x 200 units);
• for the period from March 26 to March 29 - 1067 rubles. (50 rubles per hour. H 2/3 x 32 hours);
• in just a month - 21,067 rubles. (20,000 rubles + 1067 rubles).

Is the period of downtime paid if the employee, having given written consent to this, was performing other piece work at that time?

Employees can be transferred without their consent for a period of up to one month to work not stipulated by an employment contract in the same company during the period of elimination of the consequences of a production accident. At the same time, remuneration is made according to the work performed, but not lower than the average salary for the previous one. Recall that a transfer to a job requiring a lower qualification is allowed only with written consent employee (parts 2, 3, 4 of article 72 of the Labor Code of the Russian Federation).

If the pieceworker performs other work during the period of downtime that occurred at the place of permanent work (Article 72 of the Labor Code of the Russian Federation), payment for the downtime provided for in Art. 157 of the Labor Code of the Russian Federation, not produced.

Expenses in the form of payments to employees for downtime, both through the fault of the employer and for reasons beyond the control of the parties to the employment relationship, reduce the taxable profit of the organization (subparagraphs 3, 4, paragraph 2 of article 265 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 15.10. 2008 No. 03-03-06/4/71).

Accounting for working hours and work performed with a piecework wage system

The employer is obliged to keep a record of the time actually worked by each employee in the time sheet according to unified forms No. T-12, T-13 or according to an independently developed form, depending on the accepted accounting policy.

The primary documents for accounting for the production of products (work performed, services rendered) are:

• piece work orders;
• outfits-books;
• production reports;
• records of production (work performed);
• route maps;
• shop outfit for the task;
• spreadsheets;
• chord task, etc.

The main primary document for planning, accounting for the production and remuneration of pieceworkers (team, link, worker) can be a piece work order.

The order is filled out on the basis of the current in the organization technological maps, labor standards and piece rates, taking into account production program shop (section), work schedule and is issued to the shop, section, team or worker before the start of work. Usually, the outfit is compiled by the foreman (foreman or other authorized person) together with the rationing officer - for one shift or a longer period (up to one month), depending on the time required to complete the production task.

After completion and acceptance of products (work), the piece work order is closed. The foreman (foreman) enters the necessary data into it, signs it together with the standardizer and the controller of the Quality Control Department and submits it to the accounting department for calculating salaries.

Piecework orders are used, as a rule, in individual and small-scale production. In other industries, more specific forms of production accounting are preferred.

Where appropriate, multi-day (cumulative) primary documents are used (for a week, ten days, two weeks, a month, a cycle of operations or work) instead of one-time and one-day orders.

The employer develops the forms of documents independently and approves them in the appendix to the accounting policy, and also includes them in the workflow schedule (part 4 of article 9 of Law No. 402-FZ, clause 15 of the Regulation on accounting and financial statements in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, clause 4 of the Regulation on accounting"Accounting policy of the organization" RAS 1/2008, approved. Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n).

What details should documents created in the form approved by the employer have?

A self-developed form must include seven mandatory details provided for in Part 2 of Art. 9 of Law No. 402-FZ, as well as the following information: document number, codes of workshop, section, shift, team, last name and initials of the worker, his personnel number, category, category; place (object) of work performed; name and code of the task (work); list, composition and term of production of products (performance of works); class of work; the norm of time; production rate; piece rate per unit of production (works, services); actually accepted quantity (volume) of manufactured products (work performed) in units of measurement; the time actually worked by the pieceworkers; coefficient labor participation(KTU); codes of costs, products, drawings, operations; marriage, including paid, the amount of earnings, etc.

When developing forms of primary documents for accounting for the production of products (work performed, services rendered) with a piecework wage system, you can take the old forms as a basis, reflecting the accumulated experience of enterprises in various industries, in particular, a report on the development of a brigade in form No. T-17 , a report on output per shift in form No. T-22, a report on output (accumulative) in form No. T-28, a record of output (for heterogeneous work) in form No. T-30, an order for piecework work in form No. T- 40, piece work order in agriculture in the form No. 414-APK (letter of the Ministry of Finance of Russia dated 10.17.1996 No. 16-00-16-151, order of the Ministry of Agriculture of Russia dated 05.16.2003 No. 750, agreed by the letter of the State Statistics Committee of Russia dated 10.04.2003 No. KL-01-21 / 1381) .

Note!

Primary documents for accounting for the production of products (work performed, services rendered) are the basis for calculating wages to pieceworkers, documentary evidence and business case for the recognition of labor costs when calculating income tax (clause 1 of article 252, paragraph 9 of article 313 of the Tax Code of the Russian Federation, part 1 of article 9 of Law No. 402-FZ).

In accordance with Art. 74 of the Labor Code of the Russian Federation, downtime is the time during which the employee was at work, but did not participate in the production process. Simple can happen:

Through the fault of the employee (for example, if the employee's actions caused the machine to break down);

Due to the fault of the employing organization (for example, due to untimely delivery of materials to the workshop);

For other reasons beyond the control of the employer and employee (for example, due to a power outage or any emergency).

Downtime is paid only if the employee warned the employer in writing about the start of the downtime.

Downtime due to the fault of the employee is not paid. Downtime due to the fault of the employing organization is paid in the amount of at least 2/3 of the average salary of the employee. In the same way, idle time due to reasons beyond the control of the employer and employee is paid in the amount of at least 2/3 of the hourly (daily) rate or the employee's monthly salary.

Payment for forced downtime is the income of the employee and is subject to personal income tax as part of wages in full. Downtime payment may be subject to UST or not subject to SST. So, if the employer pays downtime based on the full amount of the employee's earnings (in accordance with the collective agreement), then the amount of excess over the established Art. 157 of the Labor Code of the Russian Federation in the amount (in the form of 2/3 of earnings) are not considered as economically justified expenses. This part of the downtime payment will be subject to UST, which draws attention to the Letter of the Ministry of Finance of Russia dated 29.08.2003 No. 04-02-05 / 1/83. But part of the downtime payment in 1/3 of earnings is not subject to UST on the basis of paragraph 3 of Art. 236 of the Tax Code of the Russian Federation.

According to Article 265 of the second part of the Tax Code of the Russian Federation, the costs of paying for downtime reduce the taxable profit of the organization. At the time of downtime, employees may be granted unpaid leave at their request. It is prohibited to grant such leave.

The head of the organization has the right to temporarily transfer all or part of the employees who are unable to work at their workplace for a period of downtime to another job without their consent. According to Art. 74 of the Labor Code of the Russian Federation, the transfer period cannot exceed one month. The employee has the right to refuse temporary transfer to another job if the proposed job requires a lower qualification or is contraindicated for him for health reasons (according to a medical report). Transfer to another position due to downtime is executed by order (instruction) of the head of the enterprise indicating the position to which the employee is transferred, the start and end dates of the transfer, as well as its reason.

Idle form. After receiving a written warning from the employee about the start of downtime, the head of the unit (foreman, head of the shop, etc.) must write an appropriate memo to the head of the organization. Based on this memo, the head of the organization must issue an order in which it is necessary to indicate:

Start time and downtime duration;

reasons for downtime;

Downtime pay.

The time sheet (form No. T-12 or T-13) indicates the hours and days of downtime. Downtime is paid based on the data sheet. A downtime that occurred during one shift is drawn up with a downtime record sheet.

Additionally, when registering downtime, other documents can be attached: an act of a specially created commission on the investigation of the causes of downtime, indicating the perpetrators; explanatory note employee; claim to the counterparty; court decision; accountant's certificate on the amount of losses, etc.

Calculation of wages during downtime for reasons beyond the control of the employer and employee. The procedure for calculating wages during downtime for reasons beyond the control of the employer and employee is determined by the form of remuneration:

time-based;

Piecework.

Average earnings are calculated in accordance with the requirements of Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 months preceding the moment of payment.

Calculation of wages for time wages - with time wages, the wages of employees can be calculated on the basis of:

hourly rate;

daily rate;

Monthly salary.

If an hourly rate is set for an employee of an organization, then his salary during downtime should be calculated as follows.

Task 29. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to downtime due to a power outage, an employee of the assembly shop did not work in December 2006 these days. The hourly wage rate of an employee is 57 rubles per hour. with an eight hour work day. According to the order of the head, downtime is paid in the amount of 2/3 of the hourly rate of employees.

Solution. Based on this, the employee's salary will be:

The total amount of accruals on the employee's wages for December 2006 will be: 2,280 rubles. + 3 648 rub. + 1 824 rub. - 7 752 rubles.

Task 30. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to downtime due to a power outage, an employee of the assembly shop did not work in December 2006 these days. The daily wage rate of an employee is 450 rubles per day for an eight-hour working day. According to the order of the head, downtime is paid in the amount of 2/3 of the hourly rate of employees.

Solution. If a daily rate is set for an employee of an organization, then his salary during downtime should be calculated as follows.

The total amount of accruals on the employee's wages for December 2006 will be: 2,250 rubles. + 2 700 rub. + 1 800 rub. - 6 750 rubles.

Task 31. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to the downtime of the workshop due to a power outage, the head of the assembly shop did not work in December 2006 these days. The monthly salary of an employee is 8,000 rubles. with an eight hour work day. In December 2006, the number of working days is 22 days. According to the order of the head, downtime is paid in the amount of 2/3 of the hourly rate of employees.

Solution. If a monthly salary is set for an employee of an organization, then his salary during downtime should be calculated as follows.

The total amount of accruals on the employee's wages for December 2006 will be: 1,818.18 rubles. + RUB 3,151.52 + RUB 1,454.55 = 6,424.25 rubles.

Calculation of wages for piecework wages. Wages for downtime for workers whose labor is paid piecework is also calculated on the basis of 2/3 of their hourly (daily) rate and in the same manner as for workers whose labor is paid by the hour.

The size of the hourly (daily) rate for piecework workers is established in the Regulations on wages and staffing of the organization.

Task 32.. The employee receives wages at piece rates, which amount to 50 rubles. for one finished product. The hourly rate of an employee is 30 rubles per hour. For the period from 01 to 08 December 2006, the employee produced 50 products. From 09 to 25 December 2006, the power supply company cut off the power supply at the enterprise. Due to the downtime of the workshop due to a power outage, the employee did not work. According to the order of the head, downtime is paid in the amount of 2/3 of his hourly tariff rate. During the period from December 26 to December 31, 2006, the employee produced 17 more items.

Solution. Employee salary for December 2006:

The total amount of accruals on the employee's wages for December 2006 will be: 1,500 rubles. + 1 920 rub. + 510 rub. = 3,930 rubles.

Calculation of wages during downtime due to the fault of the employer. Downtime due to the fault of the employing organization is paid in the amount of at least 2/3 of the average salary of the employee. The calculation of wages in this case is carried out in the same way as in the previous examples of wages during downtime.

Calculation of wages in case of downtime due to the fault of the employee. If an employee is to blame for downtime, then payment is not made to him. He, on the contrary, will compensate the damage caused to the organization. To reflect such an operation, subaccount 73.2 “Calculations for compensation for material damage” is used.

The fault of the employee in the occurrence of downtime must be established by the employer. Due to the fact that labor legislation does not contain special rules for establishing and documenting the guilt of an employee, the employer can use the norms of Art. 247 of the Labor Code of the Russian Federation on establishing the amount of damage caused by the employee and the reasons for its occurrence. This is logical, because as a result of downtime due to the fault of the employee, the employer incurs material damage. According to this article, before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an audit to determine the amount of damage caused and the reasons for its occurrence. To conduct such an audit, the employer must create a commission with the participation of relevant specialists. All documents of the investigation of the reasons for the occurrence of downtime must be carefully drawn up.

In order to determine the cause of damage as a result of downtime, the employee must give an explanation in writing. The employee has the right to appeal the conclusions of the company's management about the reason for the downtime and the amount of damage.

Payment for labor in the production of defective products. One of the tasks of production is the correct organization of accounting for losses from marriage. Such accounting allows you to determine their size, identify the causes and recover from the perpetrators the amounts to be reimbursed. It should be noted that losses from defects in production make up a significant proportion of unproductive production costs. Depending on the place of detection, the marriage is divided into internal, identified at the enterprise before the product is sent to the buyer, and external, identified by the buyer. Defective products are those products that are manufactured with a deviation from the established standards (with defects). Marriage may occur:

Not through the fault of the employee (for example, due to a hidden defect in the material);

The fault of the employee.

Remuneration for the production of defective products not through the fault of the employee. According to Article 156 of the Labor Code of the Russian Federation, a marriage that occurred through no fault of the employee is paid on a par with good products. All costs, including the wages of an employee for the manufacture of defective products, the organization includes in production costs.

Remuneration for the production of defective products due to the fault of the employee. A marriage that arose through the fault of an employee can be complete (i.e., irreparable) or partial (the marriage that can be corrected).

A complete marriage that arose through the fault of an employee is not paid.

Partial defects due to the fault of the employee are paid at reduced rates depending on the degree of suitability of defective products for further use. The costs of correcting the marriage, as well as the costs associated with the write-off of defective products, can be deducted from the wages of the employee who allowed the marriage. The total amount of deduction for an admitted marriage cannot exceed the average monthly earnings of an employee. The amount of the monthly deduction cannot exceed 20% of the employee's wages due.

Task 33. On one of the working days of December 2006, an employee produced 50 parts, of which 10 were found to be 80% fit. The price for the manufacture of one part is 5 rubles. a piece.

Solution. Accruals on the employee's wages for this day should be calculated as follows: (50 pieces - 10 pieces) x 5 rubles / piece. + 10 pcs. x 5 rub./pc. x 80% = 240 rubles.

Compensation for forced absenteeism. Remuneration of workers for the period of forced absenteeism is a protective measure of the rights of workers. The organization pays only forced absenteeism of employees. Absenteeism due to the fault of the employee is not paid. Forced absenteeism is considered to be the working time during which the employee, due to the fault of the employing organization, could not perform his labor duties.

This situation may arise in the following cases:

If the employee was dismissed illegally;

If the organization did not issue a work book to the dismissed employee on time.

There is a special procedure for paying for forced absenteeism. In addition to the special procedure, the employee in all cases may demand payment for forced absenteeism through the commission on labor disputes or the court. According to Art. 391 of the Labor Code of the Russian Federation, individual labor disputes are considered directly in the courts on the basis of the employee's applications for payment for the time of forced absenteeism. As stated in Art. 394 of the Labor Code of the Russian Federation, the body considering an individual labor dispute, decides on the payment to the employee of the average earnings for the entire period of forced absenteeism.

Task 34. The employee was fired on December 8, 2004. Considering his dismissal illegal, he went to court. On December 25, 2004, the court declared the employee's dismissal unlawful and restored him to same place work. The monthly salary of the employee before dismissal was 5,000 rubles.

Solution. Forced absenteeism amounted to 12 working days. AT billing period to determine the average earnings, the 12 full months preceding the month of dismissal, that is, January-December 2004, are included.

If the employer organization did not issue a work book to the employee on the day of dismissal and this prevented him from getting a new job, then the time from the moment of dismissal to the day the book is actually issued is also considered forced absenteeism.

One of the cases of payment for forced absenteeism may be the recognition of the wording of the reason for dismissal as incorrect or not in accordance with the law.

If the incorrect wording of the reason for dismissal in the work book prevented the employee from entering another job, then the court decides to pay the employee the average earnings for the entire time of forced absenteeism.

In accordance with sub. 2 p. 1 art. 238 of the Tax Code of the Russian Federation, the amounts not subject to UST tax include all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments (within the limits established by the legislation of the Russian Federation). According to Article 164 of the Labor Code of the Russian Federation, compensation

recognized are cash payments established for the purpose of reimbursement to employees of costs associated with the performance by them of labor or other stipulated federal law responsibilities. Based on Art. 394 of the Labor Code of the Russian Federation, in the event that a dismissal or transfer to another job is recognized as illegal, the employee must be reinstated in his previous job by the body considering the individual labor dispute. The employer is obliged to compensate the employee for the earnings he did not receive in all cases of illegal deprivation of his opportunity to work (Article 234 of the Labor Code of the Russian Federation). Thus, the payment made to an employee reinstated at his former place of work by a court decision does not apply to compensation. Consequently, the amount of average earnings paid by the organization by court decision for the period of forced absenteeism to the employee is subject to UST in the generally established manner.

All time of forced absenteeism caused by the illegal dismissal of an employee is included in seniority. Confirmation that the employee was dismissed illegally is his reinstatement at work. The basis for calculating the continuous experience will be an entry in work book about reinstatement, regardless of whether this entry was made on the basis of a court order or on the basis of an order from the employer.

Payroll is financial system regulating monetary relations between the employer and the employee. According to the established legislation, payments must be made on time and in the prescribed amount. Article 129 of the Labor Code of the Russian Federation contains basic information about the rules for making payments.

Tariffs and salaries are regulated by various legal acts and agreements. AT controversial situations federal legislation is recognized as dominant and decisions are made in accordance with it. For example, instructions for calculating the tariff rate are contained in Art. 143 of the Labor Code of the Russian Federation.

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piecework wages

piecework wages - this is one of the varieties of wages, which involves the dependence of the amount of money on the quantity or volume of work submitted.

The amount of work submitted can be calculated in the number of units produced, the number of tasks completed, or in another dimension. At the same time, the quality of work, the complexity of the task, working conditions and the required level of qualification are taken into account.

Advantages of piecework payment

From the employer:

• The interest of the employee in the performance of the maximum amount of work.
• The employee is also responsible for fluctuations in output.
• There is no need to control the work process, since payment is made after the fact and before that there is an opportunity to assess the volume of work and its quality.
• It is considered that if employee ready to pay by the piece - he knows how to work productively.

From the worker side:

• It has the ability to independently control its earnings and increase it by increasing the volume of work.
• Work on a piece-rate basis is available even to novice specialists, workers without a reputation.

Disadvantages of piecework pay

From the employer:

• Possible decrease in product quality to increase production volumes.
• Often the costs of product quality control are equal to the total costs of control in other production areas.
• It is not uncommon for workers to rush and violate safety procedures or equipment handling rules, leading to injury and breakdowns.
• Workers don't particularly care about production costs.
• Psychological factor - the employee does not feel belonging to the team of the company and does not work for a common result, but only for the sake of his own enrichment.
• Some types of work are quite difficult to measure in all respects, respectively, there are difficulties in determining the amount of work performed.
• High staff turnover that comes from psychological factor, employees are rarely focused on the prospect of long-term cooperation.
• The need to introduce any compensatory payments in order to smooth out possible fluctuations in earnings.

From the worker side:

• Earnings are unstable, this fact scares many workers who do not like risks.
• The employer is not always able to take into account all the factors that affect the result, but often do not depend on the employee.
• The wage rate may be lowered as output increases, so that the amount of work is not directly proportional to the amount of earnings.

Types of piecework payment

Piece-rate payment is divided into:

1. Direct piecework. It provides for a direct relationship between the volumes performed and the amount of earnings. The rates (rate) are fixed, depending for the most part on the specifics of the work, its conditions and the qualifications of the employee.

   It should be noted that when using this type of payment, the employee is least of all interested in the company's production growth and improving overall performance indicators. So this type of payment is more suitable for hiring temporary workers.

2. Piecework premium. In essence, this is the same as direct piecework, however, it involves the presence of incentive payments for working above the plan or high quality manufactured product.
3. Indirectly piecework. It helps to calculate the salary for maintenance personnel involved in the care of equipment or a place of work. It is quite difficult to determine the volume and quality of the work performed. To calculate wages, you need to divide the rate by the rate of production of workers using serviced equipment. Bonuses under such a system are usually assigned for trouble-free operation of equipment.
4. chord. Such a system is designed to perform work with a limited time frame. Then the worker knows the price for the entire volume and knows in what period of time he needs to complete the work. If the task takes a long time to complete, an advance is paid. The practice of paying bonuses for work done ahead of schedule is common. It is used mainly in those areas where it is difficult to ration labor in a different way: during repairs, construction.
5. piece-progressive. Such a system involves the payment of production rates at standard rates, and after exceeding the plan, rates increase. Typically, increased rates do not exceed the standard by more than 100%. Usually a piece-progressive system is introduced for a certain period of time in those areas of production where maximum performance is needed. This method of payment is quite costly for the employer.

How is piecework wages calculated?

When carrying out calculations, a system of fixed prices is usually used for a unit of output or the performance of an agreed volume. This approach allows you to take into account the maximum number of factors and set a stable price for labor.

Prices directly depend on the temporary norms of production, tariffs and the category of work. To calculate the final price, divide hourly rate(or daily or normalized) on the rate of output for the same period of time. Payments can occur both individually and to a team of employees.

With a direct piecework wage system, calculate wages according to the formula: Wage \u003d Piece rate per unit of output (type of work) x Quantity of manufactured products (work performed)

Piece-rate and time-based: what is the difference

In fact, piecework and hourly wages are polar approaches to wages and, accordingly, to its assessment.
Hourly pay assumes that the employee spends his time in the most efficient way. The employer hopes that the result of the employee's work will be more valuable than the purchased time.

When using piecework payment, time spent is not kept. Often the employer does not know how many hours the production of the product took and it is difficult for him to determine its cost. All responsibility for effective use time is borne by the employee, he also bears the costs associated with the irrational distribution of time. Often workers themselves set piece rates for their work.

Types of wages

On the this moment The legislation provides for several types of wages:

1. Main. It consists of:
   • payment for a fixed period of time, payment for a specified amount of work, subject to the calculation of payments according to the piecework system, as well as time or progressive payment;
   • overtime payments for work more than the established period, for night work, for any work performed in excess of the norm specified in the contract;
   • payments for production downtime that occurred due to reasons beyond the control of the employee;
   • bonus payments, as well as incentive allowances and incentives.
2. Additional. It consists of:
   • payment of time not worked for reasons beyond the control of the employee in the event that such an opportunity is provided for in the contract and in the legislation;
   • holiday payments;
   • payments to employees on maternity leave and nursing;
   • teen benefits;

In addition to species, classification by form is also used. These include:

Time payment is based on the amount of time that the employee spent at work. Usually the number of working hours is prescribed in the contract.

Time payment may include:

• hourly pay;
• tariffs (daily or hourly);
• some norm, established by agreement and helping to make a different measurement of hours worked.

Time payment consists of:

• simple- assumes that the employee is paid for a certain amount of time that he spent on the work process, regardless of how much and what products of labor were produced;
• premium- assumes that in addition to payments based on hours worked, bonuses are provided for high quality work.

Piecework payment is divided into several subspecies. Read more about each type of payment below.

Legislation

Guarantees for the timely and full transfer of payments are established by Article 130 of the Labor Code of the Russian Federation.

According to the legislation, the state provides guarantees for:

• minimum wages;
• monitoring the level of salaries of employees of budgetary institutions;
• regulation of the size of tax deductions for wages;
• imposing restrictions on in-kind wages;
• regulation of federal legislation in accordance with the interests of workers;
• exercising state control over the fulfillment of wage obligations;
• holding unscrupulous employers accountable;
• establishing rules regarding the timing and sequence of payments;
• control over the implementation of legislation.

I'm sure for most Russian entrepreneurs question: deal or no deal, not worth it. Definitely a deal! In a society where money rules, it cannot be otherwise. Money is the strongest motivator. And if you create a direct relationship: the result is money, then you will get the most effective model enterprises.

Indeed, piecework wages have solid advantages for the enterprise:

Firstly, every worker understands that the more he works, the higher his wages. Therefore, if he needs money, and, as you know, there is never a lot of money, he will literally “die” at the machine, only in order to get as much of this coveted material well-being as possible. And the natural human greed, fueled, or even kindled, by the media, more than ever pushes the employee to give all the best, as they say, "to the fullest."

Secondly, the deal allows the employer to completely secure itself from lazy or unproductive workers. If the employee does nothing, then he does not earn anything. He doesn't need to be paid for work he didn't do. And the share of wages in the unit cost of production is always constant. The risk of paying for the idleness of employees is reduced to zero - the employer pays only for those actions of the employee that led to the desired result.

Thirdly, the transaction, as a rule, is accompanied by the full material responsibility of the employee for the results of his work. In other words, the employee bears all the risks of possible product defects. He, through a system of fines, fully compensates the employer for all the losses incurred by the latter from the negligence of the employee. And this is fair, although not always legal.

Fourth, the full financial responsibility of the employee makes him more rationally treat the raw materials and materials, monitor the consumption of materials and fall into the established norms of technological waste. The employer, in turn, can, and usually uses this, save on the quality of the material. Making candy out of "shit" is main duty deal worker.

Fifth, the employee is more careful with the tools and equipment entrusted to him, since the maximum amount of work that the employee can “squeeze” out of them depends on their condition. Often an employee is forced to make or buy various devices and tools at his own expense to increase his productivity. For the employer, this is another cost savings item.

At sixth, since the employee himself is interested in as much work as possible, the deal allows the employer to reduce the costs of maintaining the structures that control the employee. And really, why force an employee to do more and constantly control him so that he does not shirk from work, if he himself is eager to "fight" - just have time to "throw" him work. In addition, the transaction leads to the creation of an internal highly competitive environment at the enterprise among employees for the most profitable work, which further encourages them to do as quickly, more and better as possible, and creates additional leverage for the employer to manage, or rather manipulate, employees. What else does an employer need?

Seventh, the transaction almost does not imply the costs on the part of the employer for training and advanced training of employees. They pay more for skilled labor, and since workers strive for more earnings, they themselves are interested in improving their skills. “Learning”, as a rule, occurs by observing older comrades and stuffing your own “bumps”, since no one will teach competitors to themselves. Here, as in natural selection, the strongest survive, and this leads to an increase in the overall efficiency of the enterprise.

And finally, workers who go to work solely for money see it as an inevitability, a waste of time, an obligatory payment for subsequent pleasures. Working time is not associated with a full life, therefore, their requirements for the surrounding reality during this period are minimal. They do not need to create additional comfortable conditions for work. You can get by with the minimum necessary set of mandatory amenities. They are little interested in the "working" atmosphere in the team, since every man is for himself. Yes, and mine workplace everyone equips it on their own - there is no time for ergonomics, the main thing is that it allows you to give the maximum volume. With minimum costs - maximum results.

A huge plus for both the employer and the employee. But, while listing the pros, it is impossible not to mention the cons. In the transaction, he is alone - it can not always be applied.

So let's sum it up. The deal is:

• strong motivation, and, consequently, high performance;
• high quality of products without additional costs for its maintenance;
• reducing to zero the risks of increasing the cost of production due to laziness and negligence of individual employees;
• reduction of costs for control over productivity and consumption of materials; no training and development costs comfortable environment for workers.

This is the opinion of the majority of Russian entrepreneurs. But…

If you worked for real operating enterprises with their problems, achievements, successes and failures, you should have noticed that all the above arguments often work exactly the opposite.

I’ll make a reservation right away that piecework wages can be justified if the following conditions are met at the same time: the work is low-skilled, the number of operations is limited, the work is temporary, or the employer is not worried about high staff turnover. If all three conditions converge in your enterprise, then you can use the deal. But even in this case, it will not be the most efficient solution.

The only thing that justifies the leaders who care about piecework wages is their inability or unwillingness to use stronger, but at the same time more troublesome and complex, methods of motivating their employees.

But first things first.

We all dream of a good life, we all strive for material well-being, and for this, as you know, you need money. Much money. So much money. And from all sides they constantly inspire us and prove that success and wealth are two inseparable things. Yes, and happiness, which, as you know, even though you can’t buy it for money, but without a material base it’s somehow not so bright, and it’s short-lived. About "paradise in a hut" - this is not about us at all. How can one not resist and not become greedy, greedy, mercantile, in the good sense of these words. This is a very strong motivation. This is exactly what any manager needs from his employees.

Everything would be fine, but there is one "but" that spoils everything.

All people are lazy. All. There is nothing offensive here. This is the law of nature. Laziness is the engine of progress.

Diligence and even workaholism is one of the manifestations of the multifaceted properties of laziness: either disorder in personal life and an attempt to avoid difficult everyday problems (instead of resolving them) into the illusion of full employment in a less problematic job, which is most common. Or the desire, even an obsession, to get rid of the piled work as soon as possible. But, as you know, work tends to "be fruitful" without ending. And in parallel with the first work, a second, third, etc. appears.

Thanks to laziness, each person has his own limit of value, but not consciously - at the subconscious level. And for each materially motivated person, there comes a moment when the level of his material income becomes equal to his internal material needs, his internal self-esteem. At such a moment, further material motivation stops working, because. stumbles upon an insurmountable barrier of the organism's unwillingness to exert itself once again in order to obtain unnecessary material benefits.

But what about: “there is no extra money”? Can not be. Who will refuse extra money if they fall from the sky without additional strain? But if you need to make efforts and not small ones to get this very extra money, then each employee will prefer to rest once again. Let me remind you that we are talking only about material motivation.

I repeat, material motivation always has a limit. Of course, over time, this "ceiling" for each prosperous employee grows, and for a disadvantaged one it falls, but it always exists.

Moreover, often, after the income of a worker has reached the limit of his value, material well-being has the opposite effect: a worker with increased needs wants to receive for the same work more income than before. And if he does not get what he wants, he remains unsatisfied. “No matter how much you feed a wolf, he still looks into the forest.” It ends with his dismissal and transfer to another company.

Piecework wages give a noticeable effect only at the first moment of its implementation - productivity really increases, sometimes significantly. But a person quickly gets used to everything, so further - stagnation and a drop in performance. And additional incentives are required: deductions, fines or even bonuses, which are not always effective.

Of course, in a transaction, theoretically, the wage fund should directly depend on the volume of output. But in practice, everything is not so simple.

Firstly, in any enterprise there are so-called office workers and management personnel who are on time wages or on salaries, and their work, although very important, is, in general, not directly tied to the volume of output produced by the enterprise.

Secondly, there are a number of workers in the production itself, mainly service staff who are not directly involved in the manufacture of products. Their work increases the costs of the enterprise without adding value to the products. Therefore, no matter how paradoxical it sounds, the less they work, the more profitable the company. And if they are on a deal, they will always find something to do with themselves, bringing additional harm to the company.

Thirdly, it is impossible to digitize everything, unless, of course, your company is digging a trench “from sunrise to fence”. There are always jobs, I would even say, there are always jobs that, for one reason or another, are not included in the list of approved tariffs. And then the question arises: how to pay for them? This is usually achieved through negotiations with employees, finding compromises, agreements on some ceiling amounts (i.e., taken “from the ceiling”), often tied not to the results of the work performed, but to the time it was completed, because no one knows its exact size.

Fourth, any new employee, no matter how highly qualified he is, he cannot immediately and painlessly "join" the new working conditions for him. Each company has its own characteristics, and it takes time to adapt to them. Therefore, for newly hired workers, there is a period of entry into new company(I'm not talking about probation), during which this employee, as a rule, is determined by time wages, tk. at first, his productivity will be extremely low, he will not earn anything and will simply quit after the first days of work. But even this period, which usually lasts one or two months, is often not sufficient to reach the desired performance. Moreover, no one teaches him, does not instruct him, because. all the "old" employees are on the deal, and they have no reason to waste their time on a newcomer. Moreover, he is their competitor (but more on that below). And the new employee himself is forced to "flounder" in his problems and try to "swim out" on his own. Usually, a new employee leaves immediately after he receives his first piecework salary, or a little earlier, estimating what he can get in the end. Therefore, at enterprises with piecework wages, there is a very large turnover among newly hired workers, and not only - simply, a large turnover.

Full liability, fines, deductions - this is also an illusion of insurance for managers from unscrupulous employees, not to mention the illegality of such methods. First, the wages of an employee can only in rare cases cover the damage caused by him from the manufacture of low-quality products. Secondly, any employee, and especially a good one, should have the right to make a mistake, so he will endure requisitions, considering them unfair, as long as his salary with these fines fits into his cost limit, in fact, the fines are already taken into account by him in the tariffs. As soon as the manager crosses this line, and this will definitely happen sooner or later, and the employee will receive much less than he expected, he will either quit immediately or next time he will refuse to perform difficult work with unpredictable risks. In any case, the company will lose good worker for a certain type of work.

In general, with piecework wages, material punishment practically does not work. An employee is connected with the company in which he works only with money, and when the manager breaks this thin thread, depriving him of his only attachment, the employee simply leaves for another company. Only the force of inertia and the same "known evil" in this company and the unknown in another makes individual workers remain faithful to their enterprise. But this is rather an exception.

It is obvious that an employee who needs only money from the company, always money and nothing but money, is only interested in producing as many products as possible with the least of his own efforts, on the volume of which his earnings directly depend. This is achieved by constant violation of technologies and outrageous operation of equipment. He is only interested in the quality of the manufactured products until the quality control department checks or transfers to another site, what will happen next with his product is absolutely not important to the employee. And no punishment or persuasion of the employee that, for example, the condition of the equipment depends, including its production, and, consequently, earnings, can not change the situation. He is not directly paid for this work. He is paid only for the external result, with little control over the process of obtaining this result and, as a result, without imagining the consequences either for the result itself or for the objects involved in this process. For an employee, only a limited list of operations with fixed rates is of value, for the sake of which he goes to work. This list does not include equipment maintenance, technology compliance, product quality improvement, and respect for company property.

Another problem with piecework pay is discipline. Because the employee, as if he himself is interested in high productivity, then it is believed that it is not particularly necessary to customize it. He has to adjust himself. But, in addition to the fact that all employees are lazy, as we have already found out, few of them are prone to self-discipline, and if we give them free rein, we will get a long buildup at the beginning of the month and an emergency at the end before closing the reporting period for payroll. It is clear that in such a situation there is no need to talk about any planning, the rhythm of production, high productivity, product quality, careful attitude to equipment and tools. Even in a transaction, workers need to be tightly managed.

But, piecework pay gives the worker a certain illusion of freedom. Because he is paid only for what he has done, and in this sense he does not owe the enterprise anything: if he did not do it, then he did not receive it, then he believes that he has the right to determine for himself what and when he should do. And it is sometimes very difficult to overcome this situation.

In addition to labor discipline, due to the rules of internal work schedule a company that, incl. determines the duration of daily work, and the time of the beginning and end of work, and the time of breaks in work, etc., there is a concept: “production discipline”. It includes all aspects directly related to the production process: compliance with technologies, and implementation of approved deadlines and plans, etc. Each manager who considers his income must ensure that the employee performs the required amount of work within the strictly allotted working time interval . This is due not only to the company's external obligations to its customers in terms of order fulfillment, which is also important, but also purely economic considerations.

The presence of an employee in the territory of the employer always has costs for the latter, even if the employee is not paid a salary. This includes cleaning of the territory, and security, and lighting, and ventilation, and heating, etc., even labor protection. Therefore, a competent leader is always interested in the fact that the employee does as much as possible in the strictly allotted time for this and does not overwork, even with piecework wages. Again, this can sometimes be very difficult to achieve in a deal. Often, instead of properly organizing their working day and doing everything, employees stay after the end of working hours, go out to work on weekends. Employees are not paid for this time, but the company incurs additional costs. Many managers are forced to put up with this, or increase the staff of controllers. This is another paradox: the number of managers and supervisors with piecework pay increases compared to time wages.

But this is not the worst. The transaction requires accurate accounting of all technological operations performed by the employee for accounting period and converting them into his salary. And this is expensive software, and a whole staff of collectors of this information, accountants, calculators, etc. In addition, in each salary payment, there will definitely be 10-15% of “calculated” workers, with each of whom someone should deal with. In conclusion, add to this list of "servants" of the transaction also specialists who will constantly conduct timing and change existing tariff rates or set new ones when changing technological processes. And this will definitely need to be done.

Another negative side of the deal is the fierce competition of employees within the team. Competition is good only between companies, and competition within a company is unacceptable. Some elements of competition, competitiveness between employees are only welcome, but competition should not be allowed.

The fundamental difference between "competition" and "competition", which I put into the meaning of these words, is that competition involves victory over an opponent in established rules and thanks to the improvement of their own performance, and competition allows any tricks, incl. aimed at worsening the performance of the opponent up to its complete destruction.

Therefore, competitions in the team, and even aimed at helping those who are lagging behind, only strengthen the corporate spirit, improve the business climate, and contribute to the improvement of the skills of employees. In general, they increase the status motivation of employees.

Competition breeds enemies within the team, reduces productivity, makes management dependent on production "stars", increases staff turnover, and worsens the quality of products. There are cases when workers harm each other, secretly causing damage to the products of a "competitor", breaking his tool. As a result, not only the competing employees themselves suffer from this, but also the enterprise.

Competition arises because nothing unites workers in a team, each for himself. They are forced to fight, sometimes in the literal sense of the word, for profitable orders, for new tool for quality raw materials. In war, as you know, all means are good. And it is also known that in war there are no casualties and destruction, and it is primarily the enterprise that suffers from this.

The heads of enterprises, most often, do not notice this competitive struggle, or pretend that they do not notice, because competition is good: the strong will survive, the weak will be tempered. But even on free market there are rules regulating competition, limiting monopolies. At the enterprise, if this is not suppressed or at least not regulated, then as a result, just like in the market, everything is monopolized by several workers who dictate their terms to the management. They are not interested either in the development of new technologies at the enterprise - why do they need an extra headache, or in improving their own qualifications - it is easier not to allow other employees with higher qualifications to enter their sphere of interests. It is very difficult to deal with these, because. in order to put them in their place, you first need to have an alternative for them in case they leave, and you cannot create an alternative - they will prevent this in every possible way.

Another statement that does not require much explanation: the deal creates temporary workers. An employee motivated only by money will leave the company as soon as he considers that he will be paid more elsewhere than here. Which often happens.

In general, there is nothing surprising in what is described above. What you manage is what you get.

Piecework wages motivate only the volume of operations performed at a particular workplace. I repeat, the net deal is not aimed at increasing the output of finished products of the enterprise as a whole, but only at irregular bursts of activity in local production sites. As a consequence, the transaction always increases the production cycle and generates huge production and storage stocks, incl. illiquid assets. The logic here is clear: each participant in piecework wages, including not only direct executors - workers, but also brigades, sections, workshops, is only interested in producing as many profitable products as possible at his workplace, without caring a little about workload and needs of neighbors in cooperation. Therefore, at certain moments, when “all the stars converged”, and this particular workplace is fully provided with orders, raw materials and semi-finished products, and free production facilities, there is a temporary increase in performance, and the rest of the time - sluggish activity in anticipation of the missing components production process. At the same time, each workplace is simply littered with incomplete orders.

In conclusion, I want to say that piecework wages can be made more efficient. To do this, it is necessary to organize the work of the enterprise so that all employees are motivated to common goals enterprises. But for this, time wages are better suited.

Getting a job, a person, naturally, is interested in what his salary will be and on what basis accruals will go.

In our country, two forms of remuneration are common: time and piecework. The first type of wages is more familiar to Russia.

However, piecework wages are being used more and more. What does piece rate mean?

Piecework wages are a form of remuneration for an employee of an enterprise or company, in which the amount of funds paid depends entirely on the quantity or volume of products produced. When determining the amount of wages, the complexity of the work performed, their quality and the conditions in which the person works are taken into account.

The piecework system of remuneration perfectly takes into account the interests of the employer. After all, each employee strives to perform the maximum possible amount of work while maintaining excellent quality. After all, if an employee makes a marriage, then his wallet has to pay.

Advantages and disadvantages

Piecework wages, like hourly wages, have a significant number of advantages and disadvantages for both the employee and his employer.

If we talk about the positive aspects of the "deal", then these are:

• The amount of money earned depends entirely on the volume of products produced.
• The amount of payment for one unit is completely determined by the abilities and knowledge of the person.
• Opportunity to motivate employees and maintain products at the proper level. In many countries of the world in certain areas industries (automobile industry, metallurgy, clothing, footwear, etc.) exclusively piecework wages are used.
• Some jobs can be done by anyone. At the same time, his education, reputation, availability of documents, state of health does not matter. A vivid example of this is harvesting vegetables and fruits in the fields, unloading wagons, and so on.

With so many advantages, piecework wages are fraught with a lot of unpleasant moments for the employee and the employer.

Let's highlight the main ones:

• The influence of factors beyond the control of the employee that may affect production (equipment breakdown, lack of raw materials, problems with partners, natural factors).
• Mismatch between the goals of the employer and the goals of the employee.
• High probability of deterioration in the quality of products/services in pursuit of high volumes. The need for additional control can lead to unnecessary spending and reduce the income item to a minus.
• Piecework payment of wages depends solely on the personal qualities of the employee, leaving aside the factor of work in the general team / department / division. Quite often, these structures have a strong influence on the final result of a person's work.
• The race to meet the required volume can lead to improper use of equipment, cause it to break down, violate labor protection requirements, waste raw materials, etc.
• Difficulty in establishing reasonable norms per employee. For this process, it is necessary to have a standardizer and special documentation correctly completed at all stages of the work being carried out.
• Instability of piecework wages. This requires additional monetary compensation by the employer.
• High output by a worker in pursuit of high pay can reduce the actual complexity of the work performed and reduce the rate per unit of output. This moment is sometimes called the "ratchet effect".
• The complexity of determining the individual release of products for certain operations (assembly on a conveyor, etc.).

Therefore, before agreeing to a piecework salary or introducing it in your company, you must carefully study all the subtleties of this type of payment.

Scope of application

There are certain conditions in which it is more appropriate to use piecework wages than time wages.

This scope includes the following indicators:

• Increasing the volume of activities.
• Qualitative indicators of work performed / manufactured goods, which directly depend on the employee.
• Stimulation of the contractor in a particular area to increase the amount of work.
• Increasing the total quantity of the product produced while maintaining high quality.
• Accurate accounting of the volume of completed individual worker products.
• Operation of industrial facilities in a continuous mode (there are no equipment breakdowns, failures in the supply of raw materials).
• The presence of standards justified by a technical specialist.

Varieties

Piecework wages can be different ways depending on the working conditions and agreement with the employer.

Modern enterprises use the following types of piecework wages.

1. Direct Deal implies the accrual of earned funds, based on the volume of completed work tasks. This type is characterized by the presence of fixed prices and taking into account the qualifications of the employee. The disadvantage of this variety is the lack of direct interest of the worker in the quality performance of the work of the rest of the team.
2. piece-rate salary combines remuneration at fixed rates of the transaction and bonuses to the employee for performing work above the norm or for improving the quality of manufactured products. The amount of the premium is set by the company itself. Most often, the indicators for bonuses are the absence of marriage, cost reduction, increase in labor productivity, etc.
3. chord type consists in the fact that the entire volume of work is taken as a unit for payment and a deadline for their completion is set. An employee's salary is paid only after all work is completed. If a certain deadline is long, then an advance payment is made. If the work is done efficiently and ahead of schedule, employees can receive a bonus. This type is most often used in construction, repairs, etc.
4. piece-progressive type is a combination of remuneration at fixed rates (when the norm is met) with the addition of increased rates (when performed above the norm). At the same time, the increased tariff differs from the usual one twice. This type of payment is introduced temporarily, for up to 6 months, exclusively at emergency work sites, if there is an urgent order, etc. The use of piece-rate progressive wages is constantly unprofitable due to the rapid growth of workers' wages at a low rate of productivity growth.
5. Time-piece-work type is used extremely rarely and is a combination of payment per transaction and payment by the hour.

Some enterprises still pay salaries to employees through the cashier, and not on bank card. If the employee for some reason does not pick up the money on time, then wages are deposited. how it is reflected in the statements and when the employee can receive it. Read about it in the article.

We will consider possible ways of earning money for mothers on maternity leave. Work on the Internet and earn money doing what you love.

Dismissal of an employee own will should be carried out within the framework of the Labor Code of the Russian Federation. You will find out how to quit the job correctly, what terms of working off are assigned by law and how to resolve common disagreements here. Step by step procedure.

Piecework payroll calculation

Before calculating piecework wages, piecework tariffs per unit of output and the volume of final products must be established.

In the process of work, the foreman or foreman keeps a constant record of the finished product.

Piece rates do not change and remain constant for a long time. Although they can be directly influenced by various factors (the amount of marriage, non-compliance with technology, etc.). The salary of an employee is the product of the quantity of output and the piece rate minus all taxes.

What documents are needed for the calculation?

To make the correct calculation of piecework wages for an employee of an enterprise, it is necessary to know exactly the number of products produced by him. In the process of work, this is monitored by a foreman, foreman or other worker.

The number of products made is recorded in special documents - acts of work performed, orders, estimates, etc. The reporting form is introduced by the enterprise itself.