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The forms and systems of wages are a way of establishing a relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity. The structure of wages depends on how the form of labor is used at the enterprise: whether it is dominated by a conditionally constant part (tariff, salary) or a variable (piecework earnings, bonus). Accordingly, the impact of material incentives on performance indicators will also be different. individual worker or a team of a brigade, section, workshop.

The tariff system is a set of standards by which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff qualification reference books.

Tariff scales for wages are a tool for differentiating wages depending on its complexity (qualification). They represent a scale of correlations in the wages of various groups of workers, include the number of categories and their corresponding tariff coefficients.

The tariff rate corresponding to a particular category is obtained by multiplying the tariff rate of the 1st category by the tariff coefficient of the corresponding category. Tariff rates can be set either in the form of fixed single-digit values, or in the form of "branches" that determine the limit values.

Tariff and qualification guides are intended for billing work and assigning tariff-qualification categories, which include tariff-qualification characteristics: they contain requirements for a particular category of an employee of the corresponding profession, for his practical and theoretical knowledge, for educational level, description of work , the most common in professions and qualification categories.

There are dozens of wage systems. Currently, the main forms and systems of wages are used, presented in table 2 (Appendix 2).

Table 2. Basic forms and systems of wages

Forms of remuneration	Pay systems
piecework	Direct piecework Piecework premium piece-progressive Two bet system Piecework with guaranteed minimum Indirect piecework Commission Contractor
By accrual object: Individual Collective
Time	Direct Time Time-bonus Time-controlled production Payment through workdays According to the method of calculation: hourly Daily Monthly
	Contract Tariff certification Pay through skill levels

The general trend is to expand the scope of systems based on time payment with the issuance of a standardized task and a fairly large share of the bonus (up to 70%) for the employee's contribution to increasing the organization's income.

The main forms of wages are time and piece-work payment labor.

This form of payment is called time-based, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, i.e. basic income depends on qualification level employee and hours worked. This form of wage organization is more common. It is used for those workers whose work cannot be strictly normalized, and the results cannot be accurately taken into account, and also in the case when the production of products in quantitative terms is not a decisive indicator. The time-based form of remuneration is also used when work is carried out at a forcibly regulated pace (on conveyors). The time-based form of remuneration has an important positive quality in terms of employees: it reduces the degree of risk of unreasonable wage fluctuations, reduces the degree of social tension associated with the rigid measurement of the result of labor, which is characteristic of piecework wages. At the same time, the time-based form of remuneration forms the basis of a certain risk for the entrepreneur: due to the fact that in this case the earnings of workers are not related to their productivity, the incentive to effective work. To overcome this problem, entrepreneurs use various systems of salary increases for distinguished workers.

Also, the use of time wages is justified when the functions of the worker are reduced to observation, there are no quantitative indicators of output, strict time records are organized and maintained, the labor of workers is correctly billed, and service and number norms are used.

Time payment can be direct and time-bonus.

With a direct time-based wage system, the amount of wages depends on the tariff rate or salary and hours worked.

Z / n \u003d St * Tf,

With a time-bonus system of remuneration, an employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.

W / n \u003d Tf * St +% premium,

where St is the tariff rate (reflects the quality of work),

Tf - hours worked (amount of labor)

According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly.

With hourly pay, the calculation of earnings is based on the hourly tariff rate and the hours actually worked by the employee.

When paid by the day, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days, actually worked employees in a given month, as well as the number of working days provided for by the work schedule for a given month.

W / n \u003d salary (rate) / number of working days provided for by the work schedule for a given month * number of actually worked days

At many enterprises, time-bonus wages are used, according to the method of accrual, hourly and monthly are used. Wages are calculated on the basis of the tariff rate per hour and the actual hours worked, which is noted in the time sheets. Then, based on the tariff rate, time wages are calculated.

In case of monthly payment, wages to employees are accrued according to the salaries approved in staffing order for the enterprise, and the number of days of actual attendance at work. This kind of time wage is called the salary system. Thus, the enterprise pays for the labor of engineering and technical workers and employees.

Figure 1. shows that time wages are determined not by a specific result of work, but by the time that the employee will work in the organization. In this case, of course, we are not talking about paying for attendance. He must do the work to the best of his ability and ability. Only the level of earnings remains constant and does not fluctuate according to his respective labor inputs. The amount of time wages depends on the tariff agreement and the individual assessment of the employee's performance.

Rice. one.

With time-based wages with controlled daily output, the tariff rate of wages per hour worked is set, and the employee receives a salary in accordance with the rate and hours worked. However, the rate itself assumes the fulfillment of a certain production rate, and in case of non-fulfillment (overfulfillment), the rate changes.

W / n \u003d rate for 1 hour * number of hours worked,

Payment through a workday: a workday is a measure of the labor costs of collective farmers in the public economy and their equity participation in distributed incomes, which was used on collective farms until 1966 (the number of workdays worked out determined the labor participation of each collective farmer in the public economy; the qualitative assessment of labor in workdays was expressed in the differentiation of work according to complexity (during the day, the collective farmer could perform work, which was estimated from 0.5 up to 4 workdays or more), in additional accrual (write-off) of workdays for exceeding (underfulfillment) of the plan of productivity, productivity).

Piece-rate wages: under this system, the basic earnings of an employee depend on the price set per unit of work performed or manufactured products (expressed in production operations: pieces, kilograms, cubic meters, brigade sets, etc.).

Piecework form of remuneration according to the payroll method can be direct piecework, piece-progressive, piece-bonus, piecework, indirect piecework. According to the object of accrual, it can be individual and collective.

With a direct individual piecework system, the amount of a worker's earnings is determined by the amount of output he has produced in a certain period of time or by the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the wages of the worker increase in direct proportion to his output. To determine the rate under this system, the daily wage rate corresponding to the category of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly rate corresponding to the category of work by the time rate expressed in hours.

W/n = Q * Rate,

where P - piece rate (expresses the level of wages per unit of output)

P \u003d Ts / Nvyr \u003d Ts * Hvr,

where Тс - tariff rate; Nvyr - production rate; Nvr - the norm of time.

The piece-progressive system, in contrast to the direct piecework system, is characterized by the fact that the remuneration of workers at fixed rates is made only within the established initial norm (base), and all output in excess of this base is paid at progressively increasing rates depending on the overfulfillment of output norms.

The increase in prices, expressed as a percentage of the premium to the basic price per unit of output produced in excess of the norm, is established on a certain scale, consisting of several steps. The number of steps is different, depending on the production conditions.

The progressive increase in prices for products manufactured by the worker in excess of the norm should be designed in such a way that the cost of work as a whole does not increase, but, on the contrary, is systematically reduced by reducing the share of other costs falling per unit of output.

The use of a piece-progressive system is advisable only in case of an urgent need to increase labor productivity in areas that limit the output of the enterprise as a whole, that is, in the so-called "bottlenecks" of production. At the same time, for the correct calculation of the percentage of fulfillment of production standards, and, consequently, the amount of progressive surcharges, it is necessary to accurately take into account working time.

Under a progressive piecework system, the worker's earnings grow faster than his output. This circumstance ruled out the possibility of its mass and permanent application.

W/n = Q*Rate + ?Q*Rate

This system increases the cost of production.

With a piece-bonus system, earnings depend not only on payment at direct piece rates, but also on the bonus paid for fulfilling and exceeding the established quantitative and qualitative indicators. This form of remuneration is widely used in industry. The amount of earnings is directly dependent on the amount of work performed and the prices for these works. This form contributes to the growth of labor productivity and the improvement of the employee's skills.

The worker's earnings will be the greater than he performs the work, and the rates for work are set by calculation.

W / n \u003d volume of production * price + premium

Under the indirect piecework system, the worker's earnings are made dependent not on personal output, but on the results of the work of the workers they serve. Under this system, the work of such categories of auxiliary workers as: repairmen, equipment adjusters serving the main production can be paid. The calculation of the worker's earnings in case of indirect piecework payment can be made either on the basis of an indirect rate and the number of products manufactured by the workers served. To obtain an indirect rate, the daily wage rate of a worker paid according to the indirect piecework system is divided by the service rate established for him and the daily output rate of the workers served.

W / n \u003d daily wage rate of the worker / established rate of service and the rate of daily output of serviced workers

With the chord system, the amount of payment is set not for a single operation, but for the entire pre-established complex of works with the determination of the deadline for its implementation. The amount of remuneration for the performance of this set of works is announced in advance, as well as the deadline for its completion before the start of work.

If a long period of time is required to complete a chord assignment, then interim payments are made for the work practically completed in this settlement (payment) period, and the final settlement is carried out after the completion and acceptance of all work along the line. It is practiced when differentiating rates according to the intensity of labor for pieceworkers and timeworkers, if chord work is not completed on time, its payment is not at the rates of pieceworkers, but at the rates of timeworkers.

Figure 2. shows some piecework forms of wages and the dependence of wages on the amount of time.

Fig 2.

Under a commission-based wage system, the salary consists of one part: employees receive only a certain percentage of the income or profit that they brought to the organization. Such a wage system can be applied, for example, to workers engaged in delivery or peddling trade, when hours worked cannot be verified. To secure the system of remuneration on a commission basis, the so-called minimum wages are sometimes used. They will be received by employees whose salary, calculated using the established percentage, will be less than the minimum wage.

There are many varieties of the commission form of remuneration, linking the remuneration of employees with the effectiveness of their activities. The choice of a specific method depends on what goals the organization pursues, as well as on the characteristics of the product being sold, the specifics of the market and other factors.

For example, if an organization seeks to maximize the overall sales volume, then, as a rule, commissions are set in the form of a fixed percentage of sales volume.

If an organization has several types of products and is interested in the enhanced promotion of one of them, then it can set a higher commission percentage for this type of product.

If an organization seeks to increase the load production capacity, then it is necessary to orient employees to the sale of the maximum number of units of production, for which a fixed amount of money can be set for each sold unit of production.

To provide stable operation The entire organization can be paid for the employees of the sales department as a fixed percentage of the base salary when the implementation plan is implemented.

Controlled daily production system. Within its framework, the hourly wage rate is reviewed once a quarter or half a year, increasing or decreasing depending on the fulfillment of the norms, the degree of use of working time, compliance with labor discipline, combination of professions. Each of these factors is assessed separately and then integrated into an overall assessment that affects the tariff rate.

The system of two rates. Fulfilling the norm at the base rate, not fulfilling or overfulfilling - respectively, at a reduced or increased rate, for example, by 20%. The system of payment depending on the growth of qualifications. The basis is the number of conditional "qualification units" accumulated, which can be up to 90. When mastering a new specialty, the employee receives a bonus. For example, according to experts, the average worker can master 5 "qualification units", spending 7.5 months for each.

Collective-piecework wage system. Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.

The collective piecework system makes it possible to make productive use of working time, widely introduce the combination of professions, improve the use of equipment, promote the development of a sense of collectivization and mutual assistance among workers, and strengthen labor discipline. In addition, a collective responsibility for improving product quality is created.

With the transition to this wage system, the division of work into "profitable" and "unprofitable" is practically eliminated, since each worker is materially interested in doing all the work assigned to the team.

The payment of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates.

It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined based on the rate for the work he performs and the amount of good products released from the assembly line.

However, the piecework form of remuneration and its systems are quite difficult to manage, as they involve the use of effective production standards, norms and regulations that require periodic revision. Difficulties in the psychological perception by workers of the piecework form of remuneration and its systems, as well as cases of negative attitudes towards them by trade unions, are noted. In addition to what has been said, we can say that the piecework form of remuneration cannot be applied to all types of work.

When using collective piece rates, the wages of a worker depend on the output of the team, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and accepted method distribution of collective income.

The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work.

There are two main methods of distributing collective earnings among the members of the brigade.

The first method is that earnings are distributed among team members in proportion to tariff rates and hours worked.

The second - using the "coefficient labor participation".

Each employee is assigned a labor participation rate. The coefficient should correspond to the employee's contribution to the final result of the organization's activities.

The amount of wages per employee is calculated as follows:

Payroll / total amount of KTU * KTU of a specific employee,

where KTU is the coefficient of labor participation.

The wage fund is determined monthly based on the results of the work of the entire workforce.

The contract form of remuneration has become widespread. Its essence is the conclusion of an agreement under which one party undertakes to perform certain work, takes in a row, and the other side, i.e. the customer undertakes to pay for this work after its completion. The earnings of a team of workers Z br is determined by multiplying the brigade piece rate per unit of output Z br sd by the amount of work actually performed by the brigade B br fact:

Z br \u003d Z br sd * B br fact 11,

If a team produces a variety of jobs and they are valued at different rates, the total earnings of the team is determined as the sum of the rates for each type of work.

A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.

The tariff-free wage system is used in a market economy, the most important indicator which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently it works this enterprise, therefore, wages are adjusted depending on the volume of production. This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.

A variation of the tariff-free wage system is the contract system. Contract system provides for the conclusion of an employment contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.

At contract form hiring employees, payroll is calculated in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, various additional payments and allowances may be provided for professional excellence and high qualifications, for knowledge of foreign languages, for deviation from normal working conditions, etc., the consequences in case of early termination of the contract.

The emergence of a tariff-free system is associated with the desire to overcome the equalization of wages and overcome the contradictions between the interests of an individual worker and the team (enterprise) as a whole. Another reason for their appearance is the deformation of the qualification structure of personnel. To eliminate the deformation of the qualification structure of personnel, the coefficients of the qualification level (QC) are used - an indispensable element of any tariff-free system. Qualification coefficients, in comparison with the system of tariff categories, have much greater opportunities for assessing the growth of qualifications. Usually, workers reach the highest level at the age of 35-40 and they have no prospect of an increase in the level (and, therefore, an increase in the tariff salary). The qualification level can increase throughout the working life, which increases the interest in the growth of qualifications, professional skills in the formation of a "generalist" employee.

A flexible tariff-free system is based on a system of coefficients, which are most often divided into two groups. The first group includes coefficients that evaluate the length of service, qualifications, professional skills, and the significance of the employee. These estimated characteristics summarize the coefficient of the qualification level (QC), it corresponds to the main part of the earnings (60-70%). The second group of coefficients includes the estimated characteristics of the employee's labor productivity and the degree of solution of the tasks ahead. The share of earnings determined by this group of coefficients is 30-40% of earnings, respectively.

Today in the West, wage systems called pay for knowledge are beginning to spread. Their fundamental principle is to reward the acquisition of additional skills and knowledge, and not a contribution to the achievement of the organization's goals. In this case, highly skilled workers may be paid more than their supervisors, but the difficulty lies in determining what kind of knowledge is rewarded.

The type, remuneration systems, tariff rates, salaries, bonuses and other incentive payments, as well as the ratio in their amounts between certain categories of personnel, the enterprise determines independently and fixes them in a collective agreement, other local regulations.

According to its structure, wages consist of three components: the main (permanent, basic), additional (variable) and wages paid taking into account social factors.

The main part of the salary is formed from tariff earnings with allowances regulating it (for labor productivity, rising cost of living, etc.). It is calculated as the product of the tariff rate, taking into account the applicable allowances for hours worked.

The basic salary depends on the type of activity. If this or that activity makes high demands on the employee, then high wages are paid, and vice versa. The question here is not what requirements the worker can fulfill. The prescribed type of activity is decisive in this case.

In procedural terms, the orientation of the requirements for the employee can be carried out through the classification of labor, expressed by its total and analytical assessment. Often, tariff agreements provide indicative examples against which the classified activity is compared. If there is significant similarity, the classified activity is brought into line with the tariff categories of the indicative examples. Behind this principle of determining the basic wage is an understandable postulate: "for equal work equal wages", the observance of which has significantly reduced wage discrimination among various groups of workers (women, young workers).

Along with the orientation of the basic wage to the type of activity, individual enterprises determine this type of wage, taking into account length of service or by the number of years worked.

The pay for seniority is relative, because under the same requirements, employees with a large number of years worked receive higher wages compared to younger colleagues. As a production argument, it comes to the fore in this issue and more experience, as well as the corresponding productivity of employees who have worked for many years. In addition, an increase in wages due to seniority can serve as a link between the employee and the enterprise. Thus, the basic wage, in contrast to wages accrued depending on the requirements for the employee, is also associated with the personal characteristics of the employee.

The additional part of wages for the hours worked includes piecework earnings, various bonuses to the basic earnings.

In many wage systems, as an addition to the basic salary, there is an indicator that gives the right to receive a bonus for special results in the work of one employee or an entire group. The bonus is equally intended to reward employees for labor productivity, expressed in quantitative units of measurement, and, in addition, for qualitative results of various types (the number of defective products in a batch of goods, the degree of use of a machine, equipment downtime). Next, you should determine the amount of work performed, on which the payment of the bonus depends, the total amount of work performed and the bonus process itself.

In turn, additional wages can be divided into legislative (or contractual) and "voluntary" (on the part of entrepreneurs).

At the organization level, the salary structure is formalized in the payroll, which covers the first and second components.

Socially inclusive wages include benefits that are not directly related to the work performed, such as insurance premiums or reimbursement of parental fees for children in preschool institutions. This type salaries can be considered as an indirect form of staff remuneration.

These forms of remuneration are aimed, as a rule, at meeting the socially significant needs of employees, therefore, in economic literature they act in the same way as "social payments". Their function is to bind the worker to the enterprise in the future if, due to his inherent needs, it subjectively seems that the wages received, "conditioned by the system", are too low for him. In this sense, the function of binding to the organization is not social, but economic.

The main problem in the organization of wages in modern conditions is to establish an adequate market relations wage systems. It is quite difficult to solve this problem, since the old system of organizing labor rationing and remuneration has been destroyed, and a new one, as a rule, has not yet been created. The existing systems for organizing wages are based on the old principles of its organization, which does not meet modern requirements. To build a new system of organization of remuneration, it is necessary to study the positive experience, existing forms and wage systems.

Remuneration motivates all employees of the organization to fulfill the tasks assigned to them. The effectiveness of everything depends on the correct organization of this system. production process. There are several ways to motivate employees. Modern systems wages are influenced by a number of factors. They will be discussed further.

Definition

Improvement of the system of remuneration is carried out everywhere. Every organization strives to improve the quality of motivation of its employees. The purpose of this work is to get more profit. Companies strive to introduce a system that would encourage the work of company employees as fairly as possible.

Foreign sources interpret the term of remuneration as the price paid by the enterprise for the use of a certain time, efforts of an employee. Compensation may be paid in different form(salary, bonus, fee, etc.), but this is always the cost of a unit of services, in which the activity of the worker is evaluated.

The Labor Code of Russia defines wages as remuneration paid for work. It depends on the qualifications, quantity, complexity and quality of execution, as well as working conditions. Also, the concept of wages includes compensation (surcharges, allowances), incentive payments.

Wages in a market economy is the cost of labor of workers. It directly affects the standard of living of the population. Wages in a market economy can be nominal and real. In the first case, we are talking about the monetary form of motivation. It is calculated per hour, day or other time periods. Real wages represent the number of services, goods that a worker can purchase with the funds he receives.

For a company, payroll costs are one of the main components variable costs. They allow you to attract a sufficient number of qualified employees to fulfill the set goals. production tasks.

System development

After the collapse of the USSR, the system of wages was transformed in modern conditions. The organizational approach to the formation of wages depends on the social, cultural environment. In Russia, the labor market was formed under the influence of a number of contradictions that arose under the influence of old and new views on reality.

The start for the creation of a modern system was the organization of remuneration of Soviet times. She had both advantages and disadvantages. The advantages of this model were the full employment of the population, as well as its confidence in the future. The disadvantage of this system is the low wages, as well as the shortage work force different skill levels.

Previously, wages were inextricably linked with its public organization. It was implemented with the help of a tariff system for workers and salaries for governing bodies and employees. This was the first systematized approach that made it possible to reward the activities of employees in a differentiated way.

In the Soviet Union, the tariff system took into account the skill level of employees, as well as working conditions. These principles formed the basis of the modern tariff organization of payment. At the same time, the salary system took into account what qualifications the employee has, what experience, education. Also, the amount of work was taken into account, as well as the degree of responsibility of the employee.

The amount of remuneration for their activities was determined not only by the quality, but also by the quantity of labor. It was also compared with established plans. The employee had to not only fulfill, but also exceed the established norm.

Today, modern systems of remuneration of wages distinguish several types. Its difference is the presence (among other things) of a tariff-free system of motivation. There are also various bonus approaches to pay for the activities of employees. Modern systems more than before motivate people to perform the tasks set by management.

Forms and systems

Modern forms and wage systems allow you to evaluate and reward an employee for the resources he expended in the course of performing assigned tasks. There are different approaches to organizing this process. Remuneration is based on two main categories - time and amount of work. Forms of remuneration can be of two types.

This is a piece-rate and time-based payment. In the first case, the remuneration is paid to the employee for the actual amount of work that he performed. The time-based form involves payments for hours worked. This takes into account his qualifications and the complexity of the operations performed.

Piecework approach in the formation of remuneration can be of the following types:

• simple;
• piecework premium;
• indirect piecework;
• chord;
• piecework-progressive (sometimes collective or individual).

The time payment system can be of the following types:

• simple;
• time-bonus;
• hourly;
• weekly;
• monthly.

According to the current legislation, organizations in our country can independently choose payment systems. At the same time, they choose the amount of incentives, additional payments, their ratio to honey for certain categories of employees. The principles that guide the organization in this matter are enshrined in the contract, as well as local documentation.

Modern wage systems in Russia can be of two main types. This is a tariff and non-tariff form. Also today, another approach is used, such as bonus system payment.

Tariff methodology

Modern remuneration systems in an organization can be based on a tariff approach. For this, they develop tariff rates, tariff scale and coefficients, as well as official salaries. These categories are an integral part of the presented approach.

The tariff scale is formed by a list of positions or professions that are evaluated in terms of the complexity of the work, qualifications. To do this, apply the appropriate coefficients.

The tariff category is a value that reflects the complexity of the employee's work, the level of his vocational training. In contrast to this indicator, the qualification category is a value that reflects the skill level of an employee. It is received in educational institution after the training course.

The billing of work is the process of comparison and the tariff or qualification category. This allows you to assess the complexity of the employee's activities. This procedure is carried out under the influence of the Unified Qualification Handbook.

Modern wage systems (including the tariff approach) are negotiated in contracts, local agreements, and regulations of the organization. For managers and subordinates, different approaches to remuneration are used. This is due to the peculiarities of their motivation.

Time payment

Time wages are a form of organizing remuneration for various categories of company employees. It can be used to encourage managers and their deputies, employees, support staff, as well as non-production employees.

This approach has proved its effectiveness in terms of automation and mechanization of the production process. In such areas, the mode of operation and the technological cycle are strictly regulated. There is no need to over-fulfill the plan here. Workers are required to monitor the operation of the equipment, which performs a clear sequence of actions at a set interval.

Time wage is the best option for enterprises that produce precise products with standardized characteristics. At the same time, such motivation is combined with the establishment of certain tasks, the volume of which is strictly normalized.

Most often, in modern industries, a simple and time-based-bonus payment system is used. In the first approach, the employee is paid for his work in the form of a tariff rate. It is calculated in accordance with the scheme adopted by the organization. official salaries. This fixed amount funds are paid to the employee in the event that he has worked all the time established by the standard.

This system can be organized in hourly or daily form. To calculate the wages for one employee, multiply the daily or hourly rate by the number of actually worked time intervals. To do this, use the time sheet.

Time-bonus method

When analyzing modern wage systems, they should be considered in comparison. Thus, the time-bonus system is distinguished by the presence of a stimulating allowance. In this case, there is a certain rate, tariff. But it comes with an extra bonus. It can be monthly or quarterly. Some companies pay a similar bonus every six months or a year.

The bonus is calculated as a percentage of the established salary. Sometimes fixed, fixed amounts of money are used. The choice depends on the characteristics of the company and the policy of motivating its staff.

Bonuses can be carried out for achieving the necessary quantitative or qualitative indicators.

So, we can consider the method of calculating a simple and time-bonus system. For example, the salary of an employee is 12 thousand rubles. Of the 22 working days in the month, he worked only 20 days. His salary will be as follows:

ZP \u003d 12000: 22 * ​​20 \u003d 10909 rubles.

In the same situation, with a time-bonus payment system, the calculation would be different. In this case, the employee could be provided with a monthly bonus of 25% of the salary. If an employee, for a good reason, did not go to work 2 days in a month, but fulfilled the set standard (in terms of quality or quantity of products), his salary will be as follows:

RFP \u003d (12000: 22 * ​​20) + (12000 * 25%) \u003d 13909 rubles.

It is more important for the company that the employee fulfills the requirements set for him regarding the quality of his work. At the same time, he may not go to work for 2 days (for a good reason) and receive more money than with a simple time-based payment system.

Piecework technique

Modern wage systems can be built on a slightly different principle. The piecework methodology is used to reward the activities of employees of the main production. This payment option will be appropriate in areas where quantitative indicators of labor results are important. This allows you to more correctly reflect the costs of effort and time of workers in the course of their activities.

The piecework system opens up opportunities for establishing certain norms that reflect the actual output of each employee during the set time. This allows you to calculate how many parts of the required quality a particular employee produced during a shift, whether he carried out a certain amount of work.

Most often, piecework wages are used in combination with bonuses. Moreover, there is an incentive for the implementation and overfulfillment of the established norm. It can also be encouraged to improve the quality of finished products or save resources (raw materials, materials, energy, etc.).

Piecework-bonus wages are one of the most common systems for motivating employees of such industries. It has been around for many years, so it was able to prove its effectiveness.

The calculations can take into account both individual and collective work of a brigade or section. It depends on what kind of activity the enterprise encourages. If teamwork is required from employees, the entire site will receive the bonus, but only if the overall plan is met. If this is not required, each employee seeks to exceed the established norm in order to receive a bonus. In this case, a certain rivalry arises between all the employees of the site. It must be present within reasonable limits.

Chord system

Piece-rate pay is one of the most common methods of calculating wages according to the piecework system. In the course of the calculation, prices are determined for each specific scope of work, taking into account the deadlines established by the standard. The amount of payment is determined in advance, that is, even before the start of work.

Lump-sum pay is very efficient system motivation of employees whose work involves the creation of as many products or services as possible. Payroll is based on the calculation. This takes into account the established production standards, as well as prices for each specific level.

The presented system is more often used to motivate the whole team, workshop or site. Evaluation is made on the fact of the work performed. When the work is completed, the total amount will be divided proportionally among all members of the team. At the same time, it takes into account how much time each employee worked. For this, it can also be involved. This allows you to distribute the total profit among employees fairly, that is, in accordance with the personal achievements of each.

Direct, piece-rate systems

With a direct payment system, an employee is charged a cost for each type of service performed by him or goods manufactured. For example, an employee receives 90 rubles per hour of work. In 2 hours, he makes one part. Therefore, a unit of production costs 90 * 2 = 180 rubles. If a worker has made 4 parts in a day, he receives 180 * 4 = 720 rubles.

This system has certain disadvantages. Therefore, it is used less frequently today. This is possible only for industries in which the worker has little influence on the production technology. Automation of the lines controlled by the worker makes it possible to achieve High Quality details. The tasks of employees whose work is paid according to the direct piecework system include monitoring the operation of the line, preventing its failures.

Piecework-bonus wages are one of the most commonly used methods. It is made up of basic wages and bonuses. For example, for one part, a worker receives 60 rubles. If the entire batch was released without marriage, the worker receives a bonus of 10%. So, the worker has produced 100 units of products. He receives:

ZP \u003d 60 * 100 + (60 * 100 * 10%) \u003d 6600 rubles.

This allows the employee to be motivated to produce high quality products. If the parts must meet a certain standard, this makes it possible not only to obtain the required number of blanks, but also to achieve their high quality.

Progressive and indirect technique

Indirect piecework form of payment motivates employees to perform work with high performance. It depends on each of them what remuneration for their activities will be received in the end. The whole team earns the total amount of payment for their work. For example, for a shift, this figure amounted to 14 thousand rubles. Each employee receives 20% of this amount (since there are only five people in the team). Payment for one shift will be as follows:

ZP \u003d 14000 * 20% \u003d 2800 rubles.

Another option is the piece-progressive system. In accordance with this methodology, before starting work, a norm is set that the employee must fulfill. If he exceeds the set level, all parts of the excess are paid at an increased rate.

For example, up to 60 parts, and the cost of each of them is 40 rubles. All parts made above this value cost 50 rubles. So, the employee was able to produce 90 parts. Payment will be like this:

ZP \u003d 60 * 40 + 30 * 50 \u003d 3900 rubles.

This system motivates employees to produce more parts.

Having considered the features of modern wage systems, we can conclude about the motivation of the company's employees. Organizations independently choose the method by which the calculation is carried out.

GLAZOVSK ENGINEERING AND ECONOMIC INSTITUTE

(branch) of the state educational institution

higher professional education

"Izhevsk State Technical University"

DEPARTMENT OF FINANCE AND CREDIT

COURSE WORK

MODERN PAYMENT SYSTEMS

Prepared by a student 2221 Kalinina M.V.

___________________________

scientific adviser

Candidate of Economics, Associate Professor Kabirov R.G.

___________________________

Admitted to the defense.

Department head

Doctor of Economics, Associate Professor Kabirov R.G.

___________________________

Glazov 2007

Introduction……………………………………………………………………………. 3

1 The concept of the wage system. Factors influencing the choice of the form and system of remuneration……………………………………………………………………. 5

2 Tariff system of wages and its forms…………………………………... 7

3 Tariff-free wage system……………………………………………. 24

4 Mixed pay systems……………………………………………. 27

5 Financial incentives. Incentive systems………………….. 29

6 Improving the wage system in market conditions…………. 35

Conclusion……………………………………………………………………….... 40

List of used literature……………………………………………….. 41

INTRODUCTION

The problem of wages is one of the key Russian economy. Both the increase in production efficiency and the growth of people's well-being, a favorable socio-psychological climate in society, largely depend on its successful solution.

One of the basic principles of the organization of wages in the modern economy is the principle of the material interest of the worker in the results of his work.

In the new conditions, the solution of problems in the field of wages is impossible without developed mechanisms of social partnership. In the plane of wage reform there is also the problem of state social standards, which represent normative indicators of the standard of living and social development and used as targets in the practice of public administration of economic and social development processes.

The problem of wage arrears remains one of the most acute problems causing social tension.

Currently, the legal form of regulation of labor relations are tariff agreements and a collective agreement. Enterprises have the right to choose systems and forms of remuneration on their own, based on the specifics and tasks facing the enterprise.

Accounting for labor and wages should provide: control over the fulfillment of the task of increasing labor productivity; for labor discipline; the use of time and the fulfillment of work norms by workers; timely identification of reserves further growth labor productivity; accurate calculation of wages due to each employee, and its distribution by cost areas; control over the correctness and timeliness of settlements with employees of the enterprise on wages; control over the spending of the wage fund (wages) and the payment of bonuses, etc. The rational organization of accounting for labor and wages contributes to a conscientious attitude to work. Of great importance is the strengthening of the dependence of the wages and bonuses of each worker on his personal labor contribution and the final results of the work of the team, the decisive elimination of elements of equalization, and the further improvement of the rationing of labor costs and forms of remuneration.

New systems for organizing labor and wages should provide employees with material incentives. These incentives can be used most effectively with a strict individualization of the wages of each employee, that is, with the introduction of a tariff-free, flexible model of remuneration, in which the employee's earnings are directly dependent on the demand for their products and information services, on the quality and competitiveness of the services they provide. work and, of course, the financial situation of the enterprise where he works.

It should also be taken into account that the formation and amount of profit depend on the chosen system of remuneration.

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The relevance of the chosen research topic is explained by the dependence of wages on the standard of living of the population of any country. For the vast majority of people, wages are the main source of income. Therefore, questions related to salary(its value, form of accrual and payment, and others), are among the most relevant for both employees and employers.

THE CONCEPT OF THE PAYMENT SYSTEM

The organization of wages in economic formations based on a variety of forms of ownership and relations of employment by employers of workers suggests two main levels of relations between workers and employers.

The first level is their interaction in the labor market, where the price of the functioning force (wage rate) is determined. Employers and employees in modern conditions agree on the price of labor either through their representatives through collective bargaining at various levels (most often), or directly without representatives on the basis of individual agreements.

The second level is interaction within the enterprise. In order for the abilities of workers to be realized, and their work to be effective, i.e. in order for the employer and employee to receive what each of them is counting on, their work at the enterprise must be organized in a certain way, and between the price of labor (labor service) and indicators characterizing the efficiency of the employee, a certain relationship must be established, which is organization of wages in the enterprise. Each employee must be informed of the norms of labor activity (labor duties) that establish specific quantitative and qualitative parameters of his activity. For each employee, based on the price of his labor force and labor standards, a quantitative relationship should also be established between the degree of fulfillment of labor standards, i.e. actual results of labor, and the level of remuneration of the employee. In other words, each unit of quantitative measurement of the labor rate must receive a monetary value based on the price of labor power. Moreover, the employee and the employer must also agree between themselves on payment for work exceeding the established labor standards (labor duties). These issues are also more often the subject of negotiations between employees and employers and determine the scope of the internal labor market of the enterprise. During these negotiations, a relationship is established between wages and the degree of overfulfillment of labor standards (in cases where it is necessary for the employer and suitable for employees). Various variants of the relationship between the levels of fulfillment and overfulfillment of labor standards and the level of remuneration of workers represent wage systems. Thus, under payment system is understood as a certain relationship between indicators characterizing the measure (norm) of labor and the measure of its payment within and above the labor norms, which guarantees the employee to receive wages in accordance with the actual results of labor (relative to the norms) and the price of his labor force, agreed between the employee and the employer .

FACTORS INFLUENCING THE CHOICE OF THE FORM AND SYSTEM OF PAYMENT

In order to achieve high final results, the remuneration of managers, specialists, workers in a market economy, it is advisable to build on the following principles:

1. The main criterion for the differentiation of wages in enterprises, employees should be the end result of their work. An increase in wages should be made only in proportion to the growth of the final results of the work of the team;

2. it is necessary to ensure the outpacing growth of labor productivity in comparison with the growth of wages, since this is an indispensable condition for the normal development of industries and productive forces;

3. it is advisable to combine individual and collective interest and responsibility in the results of work;

4. the mechanism of remuneration should stimulate the improvement of the qualifications of workers, take into account working conditions;

5. wage systems should be simple and understandable to all employees.

When choosing a wage system, it is advisable to take into account the form of ownership, the size of the enterprise, its structure, the nature of the products (services) produced, as well as the characteristics of the values ​​and goals that dominate the team. In this case, it is necessary first of all to keep in mind the functional responsibilities of managers. Their main task is to ensure a steady growth in the volume of production (services) of high-quality products with minimal expenditure of resources based on the acceleration of scientific and technological progress, the use of advanced experience. The focus of attention of managers should be on the issues of social development of the team, working conditions and living conditions of workers.

There are many different forms and systems of remuneration. But with all the variety of forms and systems of remuneration, two main systems can be distinguished: tariff and tariff-free.

Modern wage systems

At present, the main trend is the expansion of the scope of systems based on time-based pay with a normalized task (guaranteed part of the pay) and a fairly large share of premiums, bonuses (bonus part of the pay) for the employee's contribution to increasing the company's income. At the same time, the transition to time-based systems should be based on scientifically substantiated norms. Progressive time-based wage systems, which are used in domestic and world practice, provide the employee with the payment of the tariff rate (salary) and bonuses in full only when performing a given amount of work, established on the basis of labor cost standards and observing a certain pace of work.

Along with wage models based on the tariff system, a significant number of options have appeared that do not have in their basis such classical elements of the tariff system as hourly wage rates, wage scales, systems for categorizing enterprises, according to the level of salaries of managers, etc. These methods belong to the category tariff-free wage systems. The most widespread are the modifications of wage systems discussed below, which are common to the time-based form of wages and a unified approach to determining earnings, both workers and employees.

Salary based on monthly salary- provides for their establishment by workers and employees, at the level of current earnings, including all or some types of additional payments that are accrued on a time basis. Thus, the differentiation of earnings that has developed at the enterprise is reproduced, taking into account the qualifications of employees, the significance of the functions performed and the labor contribution to the overall results of labor. To increase labor motivation, it is necessary to apply progressive norms (normalized tasks, headcount standards, labor intensity standards, service standards, etc.). A number of enterprises use a system of deductions from salaries for violations of labor discipline and production omissions. The salary system greatly simplifies the organization of wages and reduces the complexity of calculations.

Shared wage system- provides for the definition of the employee's earnings in the form of his share in the income of the enterprise and is focused on the final results of work. Earnings can be expressed as a percentage of net income enterprises. It is expedient to apply this approach to managers (APM). The amount of earnings can also be related to the amount of net income through that part of it that is allocated for consumption, that is, the unit wage fund. Most often, the share coefficients are set for the base period by the ratio of the earnings of a particular employee to the earnings of the least qualified employee, which is taken as a unit. On the large enterprises having a complex organizational structure, it is advisable to combine the stimulation of the overall results of the enterprise with the results of the work of departments. In this case, the shares of divisions in the wage fund are first determined, and then the individual shares of each employee in these divisions.

The system of remuneration based on the coefficients of ratios of labor of different quality- is based on the use of a single grouping of workers and employees according to the level of their qualifications. For each qualification group(recommended 7 - 11 groups) the number of shares (with a certain range) in the Unified Wage Fund (EFOT) is established, within which the individual share coefficient of each employee is determined. For example, for the 1st qualification group - from 1.0 to 1.8 shares; for the 2nd - from 1.5 to 2.5 shares; …; for the 9th - from 5.3 to 7.2, etc. When establishing individual share coefficients, not only the level of qualification, but also work experience, personal qualities, etc. are taken into account.

Share wage system– wages are expressed in the number of shares. pay a fixed amount of earnings is considered, which is established on the basis of the wages of an employee of unskilled, most simple labor. For the convenience of calculations, his earnings are expressed as an integer, for example, 3000 rubles. The individual indicator of the number of shares for determining the employee's earnings is established by the ratio of indicators, such as: the level of qualification and the significance of the functions performed with similar characteristics of the least qualified employee (the coefficients are determined by the ratio with the minimum wage). When resizing net profit or the level of the minimum wage at the enterprise, individual share coefficients are recalculated, and the size of the share is left unchanged.

Contract wage system- a purely individual and most pronounced market method, which provides for the amount and terms of remuneration based on employment contract(contract) between the owner or manager of the enterprise and the hired worker. In this case, the employee acts as a seller of labor, and the entrepreneur (collective owner, representative of the state) is its buyer. in the contract ( fixed-term contract) by mutual agreement of the parties, the following are established: the term of employment, the system of remuneration, its size, mode of operation, fixed functions, volume and requirements for the quality of work, conditions for bonuses and bonus deductions, the procedure for terminating the contract, etc. The level of wages here is determined not only by the qualifications and other qualities of the employee, but also by the ratio of supply and demand for labor.

Rating system of remuneration- provides for the distribution of the part of the income earned by the enterprise, intended for remuneration, in proportion to the comprehensive assessment (rating) that characterizes the employee, the results and quality of his work. The value of the rating is set according to the aggregate indicator, expressed in points. The rating is set for a number of positions and is not limited by strict standards, both in terms of a set of indicators and in terms of dimension. For example, from 0.8 to 2.0 points are assigned for the level of education; for work experience (according to seniority) - to the lower level of 2.0 points, 0.3 points are added for each year in the period up to 6 years, then

0.1 points; for the ability (skills) of work; for the intensity of labor, etc. Then the amount of wages attributable to one rating is determined by dividing the funds intended for wages (allocated from the income received by the enterprise) by the overall rating (the sum of the ratings of all personnel). The salary of each employee is determined by multiplying the obtained indicator by his individual rating.

The improvement of wage systems is associated with an increase in the interest of each employee in increasing labor efficiency, saving resources, improving product quality and increasing sales. New wage systems are flexible, take into account individual results of work, are multi-stage in nature, and have a certain industry specificity.