Wage

wage - This the most important means of increasing workers’ interest in the results of their work, its productivity, increasing the volume of products produced, improving their quality and range.

The labor of workers is necessary integral part the process of production, consumption and distribution of created goods. The participation of workers in the share of newly created material and spiritual benefits is expressed in the form wages, which must correspond to the quantity and quality of labor expended by them.

Labor, according to modern economic theory, is the most important part of the economy - it is at the same time product(the worker sells his labor, creating new quality and additional quantity material assets) and the reason for the appearance of added value, since objects and materials become more expensive when labor is applied to them.

The transition to market relations gave rise to new sources of cash income in the form of amounts accrued for payment on shares and member deposits labor collective to the property of the enterprise (dividends, interest).

Statutory legal form of regulation labor relations, including in the field of remuneration of workers, becomes collective enterprises, in which all conditions are fixed payment labor within the competence enterprises.

Indexation has become a new direction in the field of social guarantees income and compensation for population losses due to inflation. Important place V social protection and public support are occupied by government off-budget funds(social insurance, pension, compulsory health insurance, employment, etc.). The procedure for their formation and use is regulated by relevant legislation. All of them are formed from social earmarked contributions and other sources, operate independently from the state budget, have a certain independence and are used to finance the most important social events and programs.

Labor is a category not only economic, but also political, since employment population, its level vocational training and in the life of the state in general and regions in particular play a very important role in the development states. Due to this Special attention state devotes legal basis companies and payment labor. In practice, this is expressed by a large number of legislative acts and other documents at the state and regional level on issues of labor and wages.

The main fundamental legislative document of our country, the Russian Federation, contains articles that are completely and quite definitely devoted to labor in the country. The main collection of legislative provisions on issues companies and remuneration is the labor laws of Russia (LLC RF).

Labor and wage accounting rightfully occupies one of the central places in the entire accounting system of an enterprise.

In the new economic conditions, its most important tasks are:

make settlements with the company’s personnel regarding wages within the established time limits (calculation of wages and other payments, amounts to be withheld and handed over);

timely and correctly include in the original cost of products ( works, services) the amount of accrued wages and contributions to social insurance authorities;

collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with social insurance authorities, the pension fund and the employment fund;

The remuneration company occupies one of the central places in the entire accounting system of the enterprise, so this topic turned out to be the most interesting of all the others for me, and I will cover it as widely and in more detail as I can. In general, labor and wage accounting is one of the most important accounting tasks of a modern enterprise. First I will describe general provisions remuneration companies, and below I will consider them in more detail.

The remuneration of each employee depends on his personal labor contribution and the quality of work and maximum size not limited.

It is prohibited to reduce any employee’s wages depending on age, gender, race, nationality, attitude to religion, or membership in public associations.

Wages (Wages) are

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Monthly wages of an employee who has worked in full for this period time standard working hours and fulfilled their job responsibilities, cannot be lower than the minimum wage. IN minimum size wages do not include additional payments and allowances, as well as bonuses and other incentive payments.

When remunerating workers, tariff rates, salaries, and also a non-tariff system may be used if the enterprise considers such a system to be the most appropriate.

Type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between individual categories of personnel of the enterprise are determined independently and are fixed in the collective agreement.

Remuneration for managers, specialists and employees is made, as a rule, on the basis of official salaries.

Official salaries are established by the enterprise administration in accordance with the position and qualifications of the employee.

Enterprises can establish a different type of remuneration for managers, specialists and employees (as a percentage of revenue, as a share of profit, etc.)

Workers are paid on a time-based, piece-rate basis or according to other remuneration systems. Remuneration can be made for individual and collective work results.

To strengthen the material interest of employees in fulfilling plans and contractual obligations, increasing production efficiency and quality of work, bonus systems, remuneration based on the results of work for the year, and other forms of material incentives can be introduced.

The establishment of remuneration systems and forms of material incentives, approval of provisions on bonuses and payment of remuneration based on the results of work for the year is carried out by the administration of the enterprise or company in agreement with the relevant elected trade union body.

To take into account special working conditions, a system of additional payments of allowances is used, which allows the employee to be paid more differentiated.

Here is a brief summary of the main points of my work. In modern economic conditions for efficient work Enterprises need to properly organize accounting and payroll for employees. At the same time, it is also necessary to correctly take into account the labor of employees, since wages received in proportion to the labor expended will inevitably lead to an increase in the interest of employees in work and, in general, will increase the efficiency of the enterprise. Therefore, I will consider labor accounting and payroll accounting at an enterprise as a single accounting task that cannot be solved separately.

Labor accounting at the enterprise.

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The payroll does not include employees temporarily involved in the performance of individual works under employment contracts.

For the report, the average number of employees for the reporting month is calculated: the numbers of the number of employees for each day of the month are added up, including non-working (weekends) days, and this figure is divided by the number of calendar days of the reporting month.

Calculation average number obeys a certain order in accordance with accepted documents, for example, this calculation does not include women on maternity leave and childcare leave under three years of age

Operational accounting of personnel is entrusted to the personnel service or persons authorized to do so, who formalize the hiring, transfers and dismissals of employees.

order from the head of the organization on hiring of this employee indicating the date of employment;

Contract, which stipulates working conditions, wages, rest and special factors.

At the same time, the contract should not violate the employee’s rights specified in the Labor Code. For example, if the Labor Code states that the duration working week in the country is 40 hours per week, a longer week cannot be stipulated in the contract!

order to transfer to another job;

.

Each enterprise has a certain labor regime. Control its observance is carried out with the help time sheet(form T-12) . It involves monitoring people coming to and leaving work, finding out the reasons for lateness and absences, obtaining data on actual time worked, timely reporting on the presence and movement of workers, the use of working time and the state of labor discipline. The timesheet is a cross table, where the days of the month are filled in horizontally, and the list of employee names is filled in vertically.

Please note that the T-12 form is intended only for recording working hours, and no calculations are made in it. The number of hours worked by an employee per day is indicated by a number (for example, 10). Absenteeism from work without good reason is considered absenteeism (zero hours of work).

Timekeeping can be carried out in one of the following ways: by means of metal tokens and a time board with designated employee numbers, passes, special time cards and control watches, access control devices. To control the arrival and departure of workers at some enterprises, mechanization and automatic registration tools are used data(for example, electronic computers, control clocks), on others, records are kept at workplaces by foremen, shift foremen, heads of workshops and departments, filling out reports on reporting to work or time sheets.

The time sheet is a personal list of workers of a team, shift, workshop (department). It indicates the employee’s personnel number, last name, first name and patronymic, number of hours worked, including nights, weekends, absences from work (due to illness, business trips, vacations, performance of state and public duties). Recording of attendance and use of working time is carried out using the continuous registration method or by deviations, i.e. marking only no-shows, lateness, overtime, absenteeism, etc. In this case, numerical and letter marks are made: hours of attendance are marked with numbers or dots (for timesheets based on deviations), and absences are marked with letters: “B” (illness), “O” (regular and additional vacations), “K” (business trips) , “B” (weekends and holidays), “P” (maternity leave), etc. If an enterprise (association) uses advance payment for employees' wages, then the timesheet is filled out twice: for the first half of the month for accrual and for the entire month.

For workers with time-based or time-bonus wages at back side The time sheet calculates wages (for personnel of departments and services of the plant management: managers, specialists, employees and other employees classified as employees).

At the end of the month, the timesheet is closed, i.e. it counts for each worker; number of days of attendance at work; absences for reasons, number of unworked hours (lateness, early leaving work, downtime); total hours worked, including piecework, night, overtime. The completed timesheet is certified by the signatures of the responsible persons (the head of the department or section and the timekeeper), and in a small enterprise, the accountant and the head of the enterprise are submitted to the accounting department for payroll on the last day of the month. The report card is also used in the preparation of current statistical reporting on the implementation of the labor plan and for the analysis of labor discipline.

Accounting for the labor of an employee who has any form of piecework wages is carried out on the basis of a production record card, route sheet, work order or other documents for performing work within a month in accordance with approved production standards and prices.

This is a task to perform a certain type of work or service, or produce a certain type of product. At the end of the work, a note is made in the work order about the final results of the work for this work. The production accounting card is drawn up in the same way.

Time tracking

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wages are divided into two types: basic and additional

refers to the payment accrued for the time worked at the enterprise: payment at tariff rates and salaries, piece rates, payment for defects and downtime not due to the fault of workers, additional payments for work at night, awards from the payment fund, payment for piece work, additional payment to workers at increased rates for work on weekends and holidays and overtime, for deviations from normal conditions, for training students, additional payment to non-exempt foremen for leading a team, etc.

To determine a fair amount of remuneration, taking into account its complexity, significance and working conditions of various categories of workers, a so-called tariff schedule is introduced. It contains information on the amount of remuneration of workers depending on the type and quality of work and includes:

tariff and qualification reference books;

production standards (time standards, service standards, standardized tasks);

tariff schedules for workers and tariff rates (hourly, daily, monthly);

salary schedules for other personnel (i.e. staffing table).

In order to fairly pay an employee, his work must first of all be correctly measured and taken into account. This is mainly the responsibility of the administration, but the accountant must also know the composition of labor accounting documentation and its content.

In order to correctly calculate wages, you need to clearly and competently keep records of working hours and personnel.

Labor accounting at the enterprise

Personnel accounting of the enterprise

Time tracking

General provisions for accounting and payroll

Pay systems

Tariff system of remuneration

Tariff-free wage system

Labor remuneration system in service-type MPs

Commission-based remuneration system

Floating salary system

Unified tariff schedule and its application

Additional payments and allowances

Additional payment due to deviations from normal working conditions

Payment for downtime

Payment in case of marriage

Extra pay for night work

Payment for overtime work

Payment for work on holidays

Multi-shift operating mode

Deductions and deductions from wages

Deductions in Pension Fund

Income tax for workers and employees

Deductions based on writs of execution

Deductions for goods sold on loan

Other types of deductions.

Investor Encyclopedia. 2013 .

By law, there is no division of salaries by color - white, gray or black. But in practice, many private enterprises use just such methods of paying employees.

Official wages (also called white wages) are wages that fully comply with all internal documents of the enterprise and from the amount of which taxes are deducted. It is in order to save money (in the form of non-payment of taxes) that managers offer employees to receive part of the money unofficially.

There are also cases when the official salary cannot be paid to an employee on time. Then she becomes

Official salaries are classified according to types, forms and systems, each of which needs to be considered in more detail.

Basic and additional, real and nominal

The following main types of wages are distinguished:

Main – the amount paid to a worker for the quantity and quality of work performed. It depends on the performance of job duties, time standards or production. For workers these are tariff rates, piece rates, for employees - official salaries. It also includes additional payments for working overtime, at night, and for downtime, if it was not the fault of the worker.

– payments for time that the employee did not work (severance pay, payment for the next vacation, for a break from work for nursing mothers). This includes bonuses for success at work or for working under special conditions.

– actual amount of funds, which is accrued and paid to the employee for a certain period. This indicator does not reflect the real standard of living, since it does not take into account the purchasing power of wages, the price level and inflation.

Much more important is real wages - that is, those goods (goods or services) that a worker can buy for a nominal salary.

Separately, it is worth highlighting such a concept as the minimum wage. This is the amount of payment established and enshrined by law for the ordinary work of an unskilled worker, for the amount of work performed by him (per hour or month). The employer has no right to pay wages below this amount.

What are the components of the salary? The video below provides the answer.

Piecework and time-based

The form of remuneration establishes the indicators by which labor is paid - based on performance results, on time, or on specifically manufactured products. Depending on the economic indicators by which labor costs are measured, there are two main forms of wages:

Time-based – Pay depends on time worked and qualifications worker. It does not take into account the increase or decrease in the amount of work performed and therefore is not always effective for the enterprise.

Piece salary – depends on the quantity of goods produced or services provided. It is advisable to use this form of payment if the work performed can be calculated quantitatively, and for each employee separately. For example, the number of products produced or services provided, including per worker.

Piecework has benefits for both workers and the company. In the first case, the employee has the opportunity to increase his earnings by increasing the intensity of work. In the second case, such payment is a kind of motivation for staff to work faster and produce more products. But this may negatively affect its quality, which is unprofitable for the enterprise.

Each of these forms is divided into its own subtypes (or systems).

Time-based systems

It is classified as follows:

1. Simple time-based – payment is based on the number of hours worked (salary = tariff rate multiplied by the number of hours).
2. The time-based bonus system is distinguished from a simple additional payment in the form of a bonus - for saved raw materials, exceeding the plan, improving product quality. It is used to improve certain performance indicators (for example, reducing the accident rate of work).

There are the following types:

Direct piecework – payment for work depends from individual production worker. This system is convenient if it is possible to organize labor accounting separately for each employee. Its use is also effective if the organization has an unlimited supply of increasing production volume. Salary is calculated as the product of actual output and salary per unit of production.

Piece-progressive - amount direct piecework salary with additional payment for exceeding the norm. Such a system can be used, for example, in a new enterprise when rapid growth in production volume is required.

Piece-rate bonus - an increase to the size of the basic salary of payments both for exceeding the norm and for improving the quality of products (absence of defects, production waste, etc.). This stimulates the employee not only to work harder, but also improves the quality of work.

Chord - in advance an agreed amount for completing a specific job within a specified time frame. A group of workers determines its own size and distributes responsibilities. This system is used in construction, when developing a project, that is, where the end result is a scope of work completed on time.

Collective piecework systems – payment of labor to the entire team of workers. The distribution to each employee is carried out using the labor participation coefficient. They are used when it is difficult to standardize the rate of an individual employee.

Also varieties of this system are the establishment of various types of percentages on sales (of goods or services), piece rates from cash turnover (in the field of retail sales), salary payments depending on the quality of services provided (for example, a reduction in rates in the presence of complaints from clients).

Unofficial

In addition to the official, white salary, in many private enterprises there are types of wage payments unofficially, or, as people say, in an envelope.

If only part of the amount is paid in an envelope, and the other part is paid officially with taxes, then such a salary is called gray. If the employee is not employed at the enterprise at all and receives all the money unofficially, then this. Using such methods of paying employees violates the law, but they are very common because they are beneficial to both parties.

The employer retains a substantial amount that he would have contributed as tax, and the employee receives a larger salary than what is officially stated in his employment contract. In addition, the employee is also charged less for income taxes and, in some cases, for child support.

Most often paid in small and medium-sized businesses. Areas in which unofficial wages are common:

• trade – wholesale and retail;
• construction;
• manufacturing industries.

Gray wages are used not only in the case of tax savings. There may be a situation where, in order to complete a project or certain type work requires a specialist for whom there is no position in staffing table. In this case, the employer can hire this specialist for another position, officially pay him the minimum salary and pay for the work performed in person.

In the case of man may be listed as unemployed, receive benefits and at the same time work unofficially.

An employment contract is not concluded with such an employee, no taxes are paid on his salary at all, and double accounting is carried out to make such payments.

This method is convenient in those types of businesses where there is a high cash turnover - it is cash that is used to pay black wages. This could be transportation, sales of goods, real estate.

Black and gray salaries mainly benefit only employers, because they save significant amounts of money on taxes, can pay for vacations and sick leave at their discretion, and in the event of a conflict with a subordinate, they can even deprive him of his salary.

There is criminal liability for tax evasion, but it is often difficult to prove the fact of payment in an envelope, and the employees themselves often agree for this method of calculation. But in order to sleep peacefully and not worry about being exposed, it is better not to use such methods of paying salaries and conduct business honestly.

Each enterprise can choose its own form of remuneration that is most suitable for it, if it does not contradict the law. When choosing, you need to take into account, first of all, the specifics of the activity. The most effective for an enterprise will be the types of piecework forms of remuneration, since they help to establish the relationship between payment and the specific result of work and calculate wages in accordance with this.

Salary (employee remuneration)- remuneration or monetary compensation for work depending on the employee’s qualifications, complexity, quantity, quality and working conditions. We can say that wages are the systematic remuneration of an employee established by agreement of the parties for the work performed. employment contract work.

Salaries and labor laws

From the point of view of labor legislation, salary, or remuneration, is an employee’s remuneration for work performed. According to Article 129 of the Labor Code of the Russian Federation, the salary level is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work he performs. It is customary to include compensation and incentive payments as wages. Labor legislation also provides for the payment of wages for time not worked.

Salary structure

In practice, remuneration at an enterprise has the following structure:

1. Basic wages are wage payments for actual work performed.

2. Bonuses are incentive payments. Bonuses can be made on the following grounds:

based on the results of work for the month;

based on the results of work for the year;

for the introduction of new equipment and technology;

for saving material resources;

for high-quality performance of work and tasks of the administration;

for certain types of work;

for qualifications and professional excellence.

3. Compensation. These are the payments:

for night work;

for working the second and third shifts;

behind overtime work;

for work on holidays and weekends;

for performing work in conditions deviating from normal working conditions;

for combining professions;

for high labor productivity;

for the period of development of new production (products), etc.

4. Guarantees are payments for actually unworked, non-attendance time:

length of service;

payment of study leaves;

payment for downtime through no fault of the employee;

payment for forced absence;

payment for the period of training of employees aimed at improving their skills or training in second professions;

regional allowances;

special allowances, etc.

Salary principles

The principles of wages are based on the following provisions:

Ensuring equal pay for equal work.

Availability of several levels of remuneration for groups of employees.

Increasing real wages.

The growth of labor productivity is faster than the growth rate of wages.

Making payments depending on the quantity and quality of work.

Material interest of workers in the results of their labor and the activities of the enterprise.

Availability of guarantees. Each enterprise sets a minimum employee wage.

Procedure for payment of wages

The issuance of salaries to staff must be carried out taking into account the requirements of Article 136 of the Labor Code of the Russian Federation, namely: at least every half month, exactly established by the Rules labor regulations or employment contract day, as well as no later than 15 calendar days from the end of the period for which it was accrued. Thus, wages are issued to employees at least twice a month.

Salary forms

Nominal wage is the amount of money received over a certain period of time. The nominal wage does not reflect the price level, so its increase does not mean a real increase in the standard of living.

Real wage is the amount of goods and services that can be purchased with a nominal wage.

Types and methods of calculating wages to employees

Exist following systems workers' compensation:

piecework;

time-based.

With a piece-rate wage system, an employee’s salary depends on the quantity of products produced by this employee (services provided or work performed).

When should piecework or time-based wages be used?

The time-based wage system is used, as a rule, in relation to specialists, job responsibilities which are diverse and difficult to quantify (for example, when we're talking about about specialists accounting, legal service employees, personnel workers, etc.).

If the indicator of the quality of work performed or service provided is more important than the quantitative indicator, then a time-based remuneration scheme should be used.

As for the piece-rate wage system, the priority area of ​​its application is production. That is, if you need to increase production efficiency while it is possible to measure the quantitative result of the work done, then you should introduce a piece-rate wage system. In this case, the applied procedure for calculating and paying staff wages should be specified in the collective and labor agreement, as well as in the local regulations organizations.

Minimal salary

Salary: details for an accountant

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Salary is the amount of monetary remuneration that is initially offered to the employee upon hiring and is necessary to calculate the final amount. The salary is fixed in the employment contract of the new employee, as well as in the order upon hiring. This indicator is the basis for further calculation of other indicators.

Salary is the amount of monetary remuneration that is given to the employee “in hand” after taking into account all allowances and deductions. When calculating salaries, the salary amount is used. Various bonuses and premiums are added to it, for example, for good fruitful work (these payments are variable, since they may or may not be, depending on the results achieved, established by the organization itself); various additional payments for work in the evening, at night, on holidays and weekends; compensation, for example, “for harmfulness” at work. Also, the employer himself, at his discretion, can pay extra for length of service, combining several positions, and frequent business trips. In addition, there are northern and regional coefficients for those workers who work in Far North and similar areas. On the other hand, personal income tax, various deductions for property damage, and more are deducted from the salary amount.

Differences between salary and salary

What is the difference between salary and salary? The most important difference between them is the calculation of one indicator based on the other. That is, there is a basic salary for each specific position according to the staffing table, and the salary is calculated based on this indicator and all allowances, as well as deductions that are regulated by law in Russia.

The salary amount is immediately recorded in the documents as soon as a person gets a job, the salary is calculated after a month of work in the organization (or another previously agreed period), or upon dismissal.

The salary amount is fixed and is reflected in the organization’s staffing table. Salary is calculated based on the salary amount. On the other hand, wages do not affect the size of the salary.

Thus, salary is a reward for work. But, salary is a constant and fixed value, and salary is variable and depends on many factors: qualifications, work experience, working conditions, quality of work, and so on. Sometimes the amount of the salary and the amount of the salary are the same, but in most cases the salary is only part of the salary (sometimes ½ of the salary or even less).

Wage. abbreviated salary- remuneration, calculated, as a rule, in monetary terms, which, under an employment contract, the owner or a body authorized by him pays to the employee for the work performed by him. The size of the salary depends on the complexity and conditions of the work performed, the professional and business qualities of the employee, the results of his work and economic activity enterprises.

According to the concept of V. Petty, D. Ricardo, wages are the monetary expression of the “minimum means of subsistence.” According to Smith, wages include the cost of a person's means of subsistence to enable him to "work." A. Marshall in “vital” necessary funds” already includes the means “to work” and “to live.” V. Petty in the 17th century. believed that wages are the price of labor.

K. Marx developed the theory of wages as a monetary expression of the value and price of labor power, that is, the worker sells not labor, but labor power (the ability to work). IN early XIX century, the theory of wages based on the theory of “three factors” by J.B. Say was widespread.

Tugan-Baranovsky considered wages to be the share of the working class in the social product, which depends on the productivity of social labor and the social strength of the working class. E. Boehm-Bawerk drew attention to the possibility of concessions by entrepreneurs in terms of increasing wages under the threat of strikes organized by trade unions, but noted the subsequent outflow of capital from industries with increased wages, the replacement of living labor with machine labor, which ultimately will inevitably lead to lower wages. The need for direct intervention in regulating the size and dynamics of wages was substantiated by J. M. Keynes. To avoid social upheaval, he proposed, instead of lowering wages through the revision of collective agreements, using a gradual or automatic reduction in real wages as a result of rising prices. Keynes justified the need for a policy of rigid monetary wages. His ideas are developed in the works of E. Hansen, L. Klein, D. Robinson and others. who suggested various methods regulation of wages and incomes of the population, based on the recognition of the active role of the state in distribution processes.

In modern economic theory, labor is clearly considered a factor of production, and wages are the price of using the worker’s labor. Proponents of this concept are famous American economists P. Samuelson and V. Nordhaus.

From the point of view of distribution relations, wages are monetary value parts required product, which goes into individual consumption by the company’s employees in accordance with the quantity and quality of labor expended by them in production.

Organizations and firms pay wages in cash, this is due to the presence of commodity-money relations and the market. In a civilized economy, wages cannot be paid in in kind. Cash wages are the most flexible means of accounting for the costs and results of labor. Wage regulation is carried out by the company and the state. First of all, the measure of labor is established. It reflects the amount of labor (the amount of muscular and nervous energy expended), the intensity of labor and the quality of labor (the degree of complexity and significance of the work). As a result, production standards, time standards, and service standards for certain jobs appear. Enterprises and the state regulate labor. The norm has been fulfilled - this is, first of all, the amount of labor of a certain quality that the worker has given to the company or the state over a certain time. For this he receives monetary reward in the form of wages.

The state and the enterprise establish the following principles of differentiation of wages for workers:

• the amount of wages depends on the complexity of the work, professional skills and qualifications of the employee;
• The amount of wages depends on the working conditions, its severity, and its harmfulness to health. Work in difficult and harmful conditions is paid higher;
• The amount of wages depends on the results of the production activities of the company as a whole. There are two main forms of wages: time-based And piecework. Hourly wages are paid to employees depending on their qualifications and actual time worked. It is used to pay those workers:
  1) the production of which should be clearly rationed,
  2) in whose work the main thing is not the growth of labor productivity, but the improvement of product quality,
  3) the production of which mainly depends not on their individual labor efforts, but is determined by the technological process.

The functions of the employee are limited to setting up, monitoring and monitoring the operation of equipment. In the time-based form, wages are calculated as the product of the hourly rate and the amount of labor. Hourly wages provide for a simple time-based system, which stipulates payment for the time actually worked and a time-based bonus, which also takes into account other aspects: meeting the norm, increasing labor productivity, quality of work and products, and saving resources. The piecework form of wages is used in jobs where labor can be accurately and completely accounted for, and where production standards are widely used. The amount of wages is calculated as the product of the price per unit of product and the number of products.

The following piecework wage systems are distinguished:

• direct piecework wages. It provides for a directly proportional relationship between the growth of output and the increase in wages;
• piecework-progressive wages. Its essence lies in the fact that manufactured products in the amount of the production norm are paid at basic prices, and products in excess of the norm are paid at higher and increasing prices;
• piece-rate regressive wages. With it, each percent increase in output above the norm corresponds to an increase in earnings of less than one percent. It makes it unprofitable to exceed production standards.
• piecework-bonus wages. Under this system, manufactured products in the amount of the production norm are paid at basic prices, and for products manufactured in excess of the norm, a bonus is provided for compliance with technological discipline, and for trouble-free operation;
• lump sum salary. In this case, wages are set not for each product or operation, but for the entire volume of work at unit rates;
• collective piecework wages. At the same time, the worker’s wage depends on the output of the team, line, and change. Collective earnings are distributed among team members in accordance with their assigned ranks, coefficients and hours worked.

Read also: Probation with a fixed-term employment contract

Recent decades have been characterized by increasingly widespread use time wages and a corresponding reduction in piecework as a result of increased mechanization and automation of production. In the UK, US, Germany and France, 60-70% of industrial workers are paid hourly wages.

There are nominal and real wages.

Nominal wages represents the amount of money a worker receives for work performed. Its value is influenced by various factors: level of qualifications, different conditions and labor efficiency and quantity and quality of labor. At first glance, the increase in the average monthly salary indicates a certain improvement in the well-being of the population. But the accurate indicator here is real wages.

Real wage- this is the sum of material and spiritual goods and services that can be purchased for a nominal salary. The actual salary depends on a number of factors:
a) the level of nominal wages
c) prices for goods and services consumed by the population;
c) the amount of taxes paid by different segments of the population to the budget.

Unreasonable non-payment of wages, scholarships, pensions or other statutory payments to citizens for more than one month, committed intentionally by the head of an enterprise, institution or organization, regardless of the form of ownership, or by a citizen-subject entrepreneurial activity provides criminal liability. At the same time, a person is exempt from criminal liability if, before being brought to criminal responsibility, he has paid wages, scholarships, pensions or other payments to citizens established by law.

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How to calculate salary?

Almost every employee, at least once in his life, has had the feeling that his salary was calculated incorrectly. In this case, in order to avoid the emergence of negativity towards the employer, it is certainly worth contacting the accounting department. There, as a rule, the accrual principle is explained. However, there are times when an accountant does not have time to explain what are, from his point of view, basic things.

That is why it is advisable to know how to independently calculate your monthly salary: what the salary consists of, and what taxes are paid on it. Additional information You can find out more about this in our article: How to calculate the average salary.

What does the salary depend on?

There are several main points that influence the size of the salary:

• the remuneration system used;
• working conditions;
• the amount of tax deductions and personal income tax.

Pay systems

The wage system can be time-based or piece-rate. In the first case, certain tariffs are used for a specific time period labor activity(per month, per day or per hour). Most employers, in settlements with employees, use a salary - a fixed monthly amount, which is specified in the employment contract.

To determine wages when using rates per day or per hour, one of the following formulas is used:

• Salary = number of days worked X tariff per day
• Salary = number of hours worked X tariff per hour

Piecework remuneration involves calculating wages based on the final result of work. Its size is indicated in the contract for specific type activities. The same document establishes sanctions for incomplete or poor quality work.

Working conditions

When calculating wages also great importance has the conditions under which the employee performed his work. According to the Labor Code of the Russian Federation, difficult and especially difficult, harmful and especially harmful working conditions are paid at an increased rate, in contrast to activities under normal conditions.

Moreover, natural and climatic working conditions are of significant importance. In the Far North, as well as in areas equivalent to it, a special coefficient is applied - a percentage increase to the established wage. The size of this coefficient is established by the Government of the Russian Federation and depends on the length of service in difficult climatic conditions.

Tax deductions and personal income tax

Unfortunately, not every employee has an idea about tax deductions and income tax (NDFL - income tax individuals). Many people assume that the final salary amount is specified in the employment contract. But that's not true.

The contract specifies the amount of salary, from which, according to the Tax Code of the Russian Federation, income tax is also withheld in favor of the state. For residents of the Russian Federation*, personal income tax is 13%, for non-residents of the Russian Federation** - 30%. In this case, the enterprise only plays the role of an intermediary between its employees and the state.

At the same time, the tax base can be reduced by the amount of tax deductions, i.e. benefits provided by the state, on which personal income tax is not charged. Moreover, only residents of the Russian Federation enjoy this advantage. All possible tax deductions and the conditions for their provision are specified in the Tax Code of the Russian Federation (Articles 218-221, and Article 227).

Typical salary calculation

Monthly wages are calculated, as a rule, according to the following standard algorithm:

• monthly salary is determined. To do this, the amount approved by the contract must be divided by the number of working days in the month, and then multiplied by the number of days worked;
• regional or northern coefficients, if any, are added to the salary;
• the amount received is reduced by the amount of tax deductions, if any;
• income tax is calculated from the total amount: personal income tax = (salary - deductions) X 13%;
• Personal income tax is deducted from the final amount - this will be the salary that the employee receives in hand.

However, in order to correctly calculate the salary, it is also necessary to take into account that overtime and night time, as well as holidays and multi-shift work are paid at increased rates. More detailed information about salary calculations can be found in our article: How to calculate the average monthly salary.

Even more interesting

What does salary depend on?

Let's start with the fact that the work can be different and it is paid as follows:

1) Hourly activity (came, served the allotted time and left)

2) Piecework (made 20 parts - got money, made more - got more)

They usually sit on an hourly basis office workers, teachers, health workers, police. government agencies. At piecework, private entrepreneurs, worlds, companies (mainly the sale and production of something).

With piecework, it’s already clear - the more you do, the more you’ll get. The truth is that the question is also what you will do (assembling sockets or irons is one thing and making them is a completely different matter jewelry; sell hamburgers and water at a kiosk or trade at a wholesale base). That's how you arrange things.

Read also: Does the employer have the right not to give vacation?

Hourly is a little more complicated. The salary is the same as in Africa. There are bonuses and an incentive pay fund. There are other employers with higher salaries for the same position. Usually the salary is strongly influenced by the presence of a diploma higher education and work experience.

Confess who and where you work - we will give targeted recommendations. =)

For some reason I think that the wages of an employee depend entirely on the will of the owner of the enterprise. Whatever salaries they want to set, they will do so. The only restriction provided by the state is the minimum wage. Well, ideally, wages should depend on the hard work and quality of a person’s work. From his knowledge, skills, practical skills. From education, from the ability to apply acquired knowledge and from the ability to find solutions to non-standard problems. Of course, wages will depend on the industry; in some places they pay more, in others they pay mere crumbs. Depending on the form of ownership, for example, the wages of employees of municipal enterprises depend on the fullness of the local budget, and if it is empty, then the wages are not rich. There is also a territorial principle, expressed in increasing coefficients depending on working conditions. And finally, in large cities the salary is higher than in small cities, and in small cities it is higher than in villages, as a rule.

It depends on how you look at this issue.

If we consider it from the perspective of the worker, then:

Initially depends on the employer's conditions. He can offer a fixed amount, either on a time basis, or a percentage of the employee’s plan.

If we consider it from the employer’s side, then:

The salary should not be a loss to the employer. Or rather, this sometimes happens, for example, in the first time after opening a business, when there are still few orders. Therefore, the employer will not pay more than the employee’s work will benefit him.

There is earnings from orders, from which the costs of materials, advertising and taxes are subtracted, and the remaining profit is divided between the director and employees. Part of the profit may still go to the owners of a block of shares in this company and to the development of this business (growth).

Basic and additional wages: what they are and how to calculate accruals

Hello! In this article we will talk about the basic and additional wages - what parts the wages of any employee consist of. You will learn what the basic and additional salary is. What determines the size of the salary? What are the allowances?

What is salary?

Perhaps some people, having read the title of our article, will say that this is an uninteresting topic and accountants, and not ordinary workers, should deal with the calculations. But we do not agree with this, because every person who receives a salary must control the amount of his payments. Accountants sometimes make mistakes, and in this case, you may not receive your hard-earned money.

Sometimes it happens that managers deliberately do not pay the necessary bonuses that are due to employees by law. To prevent this from happening, we recommend that you find out how wages are calculated and what their amount depends on.

Salary - This is a material reward for work performed. Accrued for hours actually worked.

Factors influencing wages

IN different regions In different countries, employee salaries are not the same at different enterprises.

The following factors influence this:

• Employee qualifications. For example, the higher the rank of a mechanic, the higher his tariff rate and the higher his salary.
• Special working conditions. In industries where an employee performs harmful and dangerous work, appropriate bonuses are paid, due to which the amount of monthly payments increases.
• Demand for workers of a certain specialty. For example, if we consider the village, the demand for tractor drivers is much higher than the need for IT specialists.
• Fulfillment of qualitative and quantitative indicators by the enterprise. If the company is doing well, then management gives bonuses to employees.
• Personnel policy of the company. At some enterprises there are some kind of production competitions. The shift that completes the most work at the end of the month receives a monetary reward.

What is the basic and additional salary?

Basic salary - this is payment for hours worked, or a task completed, and the amount of payments corresponds to established labor standards (for example, tariff rates or salaries).

To learn how to calculate the basic salary, you need to understand what a salary is and what a tariff rate is.

All employees, when hired at a company, sign an employment contract. It is there that it is indicated what form of payment you will receive.

Salary – this is a fixed amount prescribed in the staffing table. which an employee receives for the monthly hours worked.

That is, the amount of the employee’s basic salary with salary will be equal to his salary.

Tariff rate is the cost of an hour of employee work.

At the end of the month, calculations are carried out according to the formula:

Tariff rate × Number of hours worked = Basic salary

Additional salary – this is payment for overtime work, various labor successes and allowances for special conditions labor.

All salary supplements are prescribed in the Labor Code of the Russian Federation.

They are awarded in a number of cases:

1. If an employee works in hazardous work, then he is entitled to a bonus for hazardous work, according to Article 147 of the Labor Code of the Russian Federation in the amount of 4% of the basic salary.
2. If job duties have to be performed in special climatic conditions. For example, if the company is located in the North. Payments are made on the basis of Article 148 of the Labor Code of the Russian Federation. And their value depends on regional coefficients (geographical location of the enterprise).
3. According to Article 152 of the Labor Code of the Russian Federation, payment for overtime hours is also considered an allowance. The first 2 hours worked in excess of the monthly norm are paid in one and a half size, and the rest in double.
4. If an employee has to go to work on holidays and weekends, then, according to Article 153 of the Labor Code of the Russian Federation, his rate is doubled or paid time off is provided.
5. If the employment contract provides for night shifts, then the time from 10 pm to 6 am is paid 20% higher, according to Article 96 of the Labor Code of the Russian Federation.
6. If an employee combined several positions or replaced an absent employee, then the amount of his bonus is negotiated individually, in accordance with Article 151 of the Labor Code of the Russian Federation.