The system of remuneration of employees of the organization is established. Labor remuneration system. How are tariffs for wages for employees set?

Pay systems: types and characteristics

Three salary systems are popular in practice. We will analyze the types and characteristics of the time-based, piece-rate and commission systems using examples.

There are several ways to calculate the salary of employees. Moreover, you have the right to apply either one option or all at once. There are no restrictions on this in the legislation. We will analyze the three most common wage systems: time-based, piece-rate, and commission.

In addition, we will show you in what ways you can keep track of working hours. And we will start with what the minimum wage of your company's employees can be.

How much the employee of the company should receive the minimum

This is an important rule that all companies, without exception, must adhere to. If an employee has worked out his monthly norm of time in full and fulfilled his duties at the same time, then he should receive at least minimum size wages (minimum wages). Where to get this value and with what to compare it? Let's figure it out in order.

What is the required minimum

The amount of the federal minimum wage is mandatory for all employers in our country. From July 1, 2016 to this day, the minimum wage is 7,500 rubles. per month. But in each region, local authorities, in agreement with trade unions and employers, can fix a different minimum wage, which may be higher than the federal one. The right to do this is given by Article 133.1 of the Labor Code of the Russian Federation. Moreover, the upper limit wages not limited.

So if your region has its own minimum, then the salary of your employees by default should not be less than this value. If not, then focus on RUB 7,500.

What payments to take into account when calculating the minimum

In addition to the actual remuneration for labor, the composition of wages may also include all kinds of compensation and incentive payments. For example, bonuses, bonuses, allowances. This is stated in article 129 of the Labor Code of the Russian Federation.

What value should be compared with the minimum salary: the amount without taking into account such increases or already with them? So, not lower than the minimum wage - federal or regional, it does not matter - there should be a salary, which takes into account all additional payments and allowances to the salary. This position is confirmed by both the Ministry of Finance of Russia (letter dated November 24, 2009 No. 03-03-06 / 1/768) and the Ministry of Health and Social Development of Russia (letter dated July 9, 2010, No. 22-1-2194). I agree with the officials and the Supreme Court of the Russian Federation (ruling dated July 23, 2010 No. 75-B10-2).

But pay attention: the northern regional coefficients and allowances should not be taken into account. Such an exception is stated in the ruling of the Supreme Court of the Russian Federation of December 21, 2012 No. 72-KG12-6.

Which remuneration system to choose

Well, now let's take a look at the three main systems of remuneration one by one. The one you have chosen must be recorded in a collective (labor) agreement or other local act (part 2 of article 135 of the Labor Code of the Russian Federation). For example, in the Regulations on Remuneration.

We also remind you that the salary must be paid at least every fortnight. In the Regulations on Remuneration, write down specific dates. Let's say the advance is paid on the 25th and the salary is paid on the 10th. The deadline is the 15th. In addition, set the days for the issuance of other payments - bonuses, benefits, vacation pay.

And you can find out from the table about which posting to reflect the amount of salary in accounting.

First option. Time-based system

As a rule, a time-based wage system is established for employees who do not produce material values. For example, an accountant or a secretary. In practice, there is a simple time-based and time-bonus system of remuneration.

Simple time-based pay system... With this system, an employee can set an hourly or daily rate, or a regular monthly salary. In the first case, that is, when it comes to the hourly rate, pay for the number of hours worked by the employee using the following formula:

If an employee has a daily rate, pay for the days worked by him as follows:

Finally, when an employee sits on a fixed salary, his monthly salary does not depend on the number of working days that fall on a given month according to the schedule. For an employee who has worked all days of the month, always pay the salary in the amount of the salary. And it doesn't matter how many working days in a month - 17 or 23.

Time-bonus system of remuneration... This system is similar to a simple time-based system. However, in addition to the salary, the employee receives monthly premiums... They can be set both in a fixed amount and as a percentage of the salary.

This approach is convenient for the following. In many organizations for disciplinary offenses, for example, being late, a system of penalties is practiced, that is, in fact, measures material responsibility... However, from the point of view of labor legislation, such fines cannot be recognized as legitimate. The fact is that for violation of the rules of the labor schedule, a guilty employee can be reprimanded or reprimanded. Well, and as a last resort - to dismiss. But there is no talk of any direct system of fines in the Labor Code of the Russian Federation.

But it is possible to deprive the employee of the bonus or issue it in an incomplete amount for being late. To do this, such a punishment must be prescribed in the collective (labor) agreement or in the provision on bonuses.

Obviously, if you only have a bare salary, there will simply be nothing to deduct a fine from.

Second option. Piece-piece system

The piece-rate wage system is usually introduced in order to increase labor productivity. As a rule, it is established for workers who produce any material values ​​(for example, for workers). With a piece-rate wage system, they will be interested in producing as many products as possible.

At the same time, you should not use piecework in industries that require high precision and concentration. In such conditions, the desire of employees to make more products can lead to an increased percentage of rejects.

With a direct piece-rate system of remuneration, calculate wages using a simple formula:

Where can I get the prices per unit of production (type of work)? Let the head of your company install them. For example, for each piece made, a worker will receive 10 rubles. Write down all prices in local documents, for example, in the Regulations on Remuneration, in collective or labor contracts.

As you can see, with a piecework system, the salary directly depends on the amount of work performed. Therefore, if you stop at this option, you will have to keep records of production. And for these purposes, you will need special primary documents. This can be, in particular, a piecework order, a route sheet, a record of work performed, etc. You can develop such a primary item yourself, taking into account your own needs. The main thing in these documents is to reflect the quantity and quality of the work performed, the unit price.

Of course, under this system, in addition to salaries, you can pay bonuses to employees. It also makes sense to introduce higher rates if the employee overfulfills the norm. Of course, only in relation to over-planned products.

The third option. Commission system

The commission system, as a rule, is established for employees whose activities generate direct income for the organization: for example, sales managers, advertising agents. Under this system, earnings can be calculated either only as a percentage of revenue, but not less than a fixed salary, or as “salary plus interest”.

The percentage of the salary is calculated using the following simple formula:

How to keep track of working hours more conveniently

The total amount of the monthly salary depends on whether the employee has fully completed his working hours. Therefore, the company is obliged to keep track of working hours. It is this requirement that is enshrined in Article 91 of the Labor Code of the Russian Federation.

What system can be used to take time into account

Possible options for recording working hours are determined by Article 100 of the Labor Code of the Russian Federation. First of all, it is daily and summarized accounting.

The daily work time tracking system is used for those employees who normally work five or six days a week.

However, there are categories of workers who work on a completely different schedule. The length of their working day or working week is constantly changing. For such employees, a cumulative accounting system should be used. This accounting system assumes a work schedule in which work time taken into account not in one day, but for a longer period.

This period can be any period not more than a year. For example, month, quarter, and so on. Fix the accounting period in the internal labor regulations (Article 104 of the Labor Code of the Russian Federation).

If you decide to use the summarized accounting of working hours, then follow one main rule. The number of working hours in the accounting period should not exceed the normal number of working hours, which is indicated in the production calendar.

Recall that, according to Article 91 of the Labor Code of the Russian Federation, the normal working week is 40 hours. Moreover, if during the accounting period the employee was sick or was on vacation, this time must be excluded from the planned number of working hours.

Where to record hours or days worked

It is necessary to mark how much a colleague has worked in a special document. You can use uniform forms for this. The most common form is a time sheet and payroll (form No. T-12). Or you can develop your own form of accounting document.

How to calculate the salary for an incomplete month

Suppose an employee was on vacation, was sick, or got a job at the company not since the beginning of the month. This means that his salary will depend on the time he actually worked.

According to the Labor Code of the Russian Federation, only working days are taken into account when calculating wages. Therefore, you should consider the salary for the not fully worked month in proportion to the days worked in this month. You don't need to take calendar days into account.

If an employee who has a monthly salary has not worked the entire month, calculate his salary using the formula:

What documents do you need to calculate and issue wages

The amounts accrued and issued to employees must also be documented. A number of papers will be needed here (see also the algorithm-scheme).

First, reflect the amount of accrued wages in the settlement (form No. T-51) or payroll (form No. T-49). Moreover, the last document cannot be finalized for oneself. For employees who receive salaries for bank card, fill out only the payroll.

Secondly, show your salary data in your personal accounts. Here you can either use standard forms No. T-54 or No. T-54a, or your own. In them, indicate on a monthly basis all accruals and deductions for the salary of each employee.

And finally, thirdly, when issuing a salary, you, as an employer, must notify your employee in writing about how much he is entitled to. To do this, each employee needs to be given a pay slip (you can find a sample of it in the next article "On a specific example. Postings and visual calculation of salaries for three typical situations"). In this case, it does not matter in what way you pay money (for more details, read the commentary of the Rostrud specialist below). Prepare the pay slips once a month, during the final payroll calculation.

Opinion

The organization is obliged to issue a pay slip to employees, regardless of how it pays wages: in cash through the cashier, by transfer to bank cards or in kind. This conclusion follows from Article 136 of the Labor Code of the Russian Federation. A similar position is stated in the letter of Rostrud dated March 18, 2010 No. 739-6-1. At the same time, pay slips should be issued to employees no later than the day of the final payment of wages for the month. Moreover, even if you transfer the salaries of your employees to bank cards. It is advisable to fix the specific procedure for issuing pay slips in the same local normative act, which approved the form of such a sheet (letter from Rostrud dated March 18, 2010 No. 739-6-1).

I. Dudoladov,
Head of the Department for Supervision and Control of Remuneration Issues of the Rostrud of Russia

There is no standard form for the payroll, so you can develop its form yourself. First of all, in such a form, it is necessary to reflect the components of the salary due to the employee. These are salaries, bonuses, bonuses and allowances. It is also necessary to provide columns for accrued benefits and vacation pay. Allocate space for deductions from salaries: personal income tax (the amount of tax must be rounded up to full rubles), alimony and others. And of course, bring the total amount to be paid as a result.

Russian labor legislation provides for different types of remuneration. Any businessman has the right to choose the type and form of remuneration for the work of employees that are optimal in his opinion for his enterprise. Consider the features of each variety, as well as the reasons for choosing one or another option.

The concept of wages

Salary is the remuneration that an employee receives based on the results of professional activity. Timely payment of wages in full is the responsibility of the employer. For evasion or failure to comply with it, a number of administrative fines and penalties are envisaged. Standards in this area labor relations 21 chapters of the Labor Code of the Russian Federation are devoted.

There are a lot of professions and historically each has a certain procedure for calculating wages. For example, office employees, secretaries, accountants, and administrative workers are paid based on the hours worked. Manufacturing professionals earn money in proportion to what they have done. Teachers are paid a salary based on hours worked. There are several options. The entrepreneur has the right to choose the most optimal approach for the staff.

Even within the same organization, the types of remuneration for different employees may differ.

For example, the management and the administrative apparatus receive wages from the hours worked, and the workers - from the manufactured products. Choosing the right type of salary is essential for equitable employee benefits, productivity growth, and overall enterprise success.

The employer has the right to choose from several payment options

Types of wages

What is the salary? Russian labor legislation provides for 2 main options:

• depending on the hours worked (time-based);
• depending on the work done (piecework).

The employer has the right to independently determine the type of salary for the employee, but in most cases the standard generally accepted procedure is used. However, whatever type the employer determines to his employees, with a full working week (40 hours), he is not entitled to pay them less than the minimum wage - at the moment, it is 11,163 rubles. Therefore, even if the salary is calculated in proportion to what was done, a full-time employee must be assigned a fixed salary (at least in the amount of the minimum wage), and all additional money must be charged depending on the work done.

Time-based

The most common type of payroll is related to the amount of time worked. Typically used for workers on a standard 8-hour workday, 5 days a week. In this mode, for each hour, the employee receives a certain remuneration (currently from 35 rubles per hour). This approach is convenient for employees who must be at the workplace for a certain time.

A type of time-based is the time-based bonus: for the time worked, a fixed small salary is charged, and in addition to it, remuneration for achieving any indicators or completing a project. This option is most often used in the field of trade: for the hours worked in the store, sellers receive a minimum salary, and for completed sales, a bonus.

Recently, more advanced employers are using a modernized version of the time-based bonus payment - grading. The essence of this type is that workers in the same positions can receive quite different money. Minimum and maximum limits are set for wages. In order to receive payments in the maximum amount, the employee must: show good results of work, constantly improve his qualifications, make proposals for optimization and modernization.

Time wages are a convenient option for both the employee and employer. Its only drawback is the prospect of a decrease in productivity and an interest in high productivity (if in any case the employee receives the same salary). The solution to this problem is the introduction of a time-based bonus or grading system of payment.

Scheme of types of wages

Piecework

Another type - piecework - is established when the employer needs high rates of production. With this approach, the employee receives payment depending on the number of goods produced or services provided. This is how employees of factories, factories, enterprises, as well as beauty salons, hairdressing salons and other similar companies receive their salaries.

Even in such a system, variations are possible. For example, an employer can set production rates, and pay for the results of work in excess of them at an increased rate (pay a bonus). Also, sometimes employers set specific amounts of work and deadlines for their implementation, for which a fixed amount of payment is offered. Sometimes the employee and the organization share the proceeds of the job on a pro rata basis. This approach is often found in beauty salons: the master receives a certain percentage of each service.

The premium option for piecework wages is much more promising. It encourages the employee to work hard and overfulfill the quota in order to get more money. With piecework wages, workers never sit around and do not drag out their duties. But unfortunately, for many specialties the piece-rate type of remuneration is impossible.

Forms of payment

What are the forms of remuneration? There are only two main forms:

• cash (cash or without cash);
• natural (products or any material values), but not more than 15% of the total salary.

The natural form, although provided for by Russian law, is extremely rare in practice. The dominant option is the monetary form with a predominance cashless payments... Remuneration of employees by transferring funds to an employee's bank card is currently the most convenient option for employers. It relieves them of the need to work with the cash register, receive money for their salaries in the bank, and monitor their safety.

Wherein individual entrepreneurs with a small staff, they often prefer to use cash and pay workers from the proceeds. The legislation does not oblige employers to strictly adhere to any of the forms. Everyone has the right to choose the one that is convenient at a particular stage of business development.

The employer can choose one of the remuneration systems: give money to employees in cash or transfer to a bank card

Pay systems

The remuneration system is a set of methods and principles on the basis of which the employer calculates the wages of its employees. In modern Russian practice, several systems have developed:

1. Tariff. It includes all types of piecework and hourly wages. This is the most common and convenient system that allows you to quickly and fairly pay employees. For each unit of work (hour, day, unit of production) a fixed price is set, from which the salary is then added.
2. Tariff-free. With a tariff-free payment, employees receive a percentage of the company's total monthly revenue. In practice, it does not occur very often, since it is incomprehensible to many citizens, difficult in documenting and taxation (in work book written to indicate any percentage). Although such a system can very effectively stimulate productivity, the greater the total revenue, the higher the salary.
3. Mixed. As the name suggests, it combines a tariff and a tariff-free approach. For example, employees receive a small fixed salary (at the minimum wage level), and additional remuneration is formed as a percentage of the company's total revenue (or a percentage of sales).

The choice of the remuneration system is based on the specifics of the enterprise. It is unprofitable for a beauty salon to pay employees for working hours: so they will not be directly interested in providing services. At the same time, it is impossible to establish piece-rate pay for secretaries or administrators, because there are no criteria for development in their profession.

In this article, I want to talk about the best remuneration system I know. For many years I was opposed to the salary system and advocated that people were paid by piece rates. A fixed pay affects employees like vodka does to an alcoholic: invariably desirable and most destructive. The seller should receive interest, I thought, the production worker should receive interest on production, the rest should receive small salaries and large bonuses. Today I have reconsidered my views and am no longer a devoted adherent of these systems. I found myself another - fresher and more interesting. Back in the 1980s, I worked as a nurse in the dressing room of a burn center. For those who are not in the know, each dressing in such a center is a separate operation performed under general anesthesia. Few would have survived it without anesthesia; we treated patients with more than 50% burned skin. It happened that people saved their lives, but due to regular anesthesia they became drug addicts. And somehow we are standing with my partner (a curly-haired descendant of the natives of sunny Israel) on the porch of this corner of paradise. We breathe fresh cigarette smoke, trying to drive away the smell of iodine and Pseudomonas aeruginosa from our nasopharynx. And he, with pleasure, inhaling, argues: - Vfrom today we did 20 dressings, and I will get 120 rubles a month for this. And if we did 40 dressings, I would receive 120 rubles for this. So I'd rather do 10 dressings for the same 120 rubles! This is the philosophy of the salary system. There is logic, right? This logic, in the end, is reached by almost all fixed-salary employees who work exclusively for a salary. And you are incredibly lucky if the percentage of real enthusiasts in your team is high.

People love to feel effective, which is expressed in stressing less and getting more is completely normal for any person. And the salary system allows you to achieve high efficiency, only reducing the amount of work. Therefore, it is fundamentally vicious, it is killed by an inoperable birth trauma. The soldier is asleep - the service is on. The majority understands this simple scheme already in the second month.

However, I discovered a fatal congenital pathology in the piece-rate bonus, which is completely devoid of the minuses of the salary. It seems to be a panacea. It is such and is from the point of view of those who receive a percentage of the income. But you won't be able to pay a percentage to every employee! One hundred and one percent is either a colorful expression or a loan. You pay your salary from income, and it cannot be more than a hundred percent. I have been using the percentage system for over 20 years in the enterprises I manage. Rather, the combined one - someone gets a percentage, someone piece work, someone a salary, someone a salary plus a bonus. The payment system is becoming incredibly complex, but all interests seem to be taken into account. However, this is only an appearance. The problems of managers do not end, the motivation of employees remains weak, the accounting department works in full force... At the same time, employees continue to complain about the inequity of payment and imbalances in the level of income, the salary is issued in envelopes, as there will be righteous indignation “why is it so much for him, and so little for me ?!”.

The vast majority of businessmen whom I tell (for example, on) about our wage system:

a) use a piece-rate bonus and

b) find a proportional system (which will be discussed later) more advanced and devoid of all the disadvantages of the two above-mentioned schemes.

So what's the problem with the interest rate deal?

Such a system has "favorites": people directly involved in the sale and production of goods and services. For the rest of the team, you have to come up with something non-standard to add an element of the game, and often these systems become really complex. Twenty-one years as a leader gave me a lot of material to analyze. Having worked as a business consultant since 1997, I studied the proportional pay system that had been developed as far back as 1958. But I swear I never had the courage to fully implement it! However, everything has to be done for the first time. More specifically, I had an insoluble problem with the payment of several categories of employees. These included: the department for work with new clients, employees of the control department of regional offices, employees of the personnel department, employees of the marketing department, accounting, etc. All of them had an indirect effect on the company's income and could simply have hoped, creating conditions for a large flow of customers. But then all the avalanche of interested people they created went through sales managers who had a high percentage, but who just did their job, like the rest of the team. And the salespeople got a lot of money, and the "rest of the employees" got the average. After the sale, these people fell into the "tender lion's paws" of our specialists in the basic services department, who also received good piece-rate pay. But if I paid each employee the same percentage, then I would not have enough income. The injustice baffled me, and more and more often I thought about the full introduction of the proportional system. To implement an innovation in an organization, you need to do two preparatory steps: a) the ability to calculate the margin for the week; b) personnel management by individual indicators.

The proportional wage system is practically unknown, as it is more complex than all of these familiar systems. Harder and more unusual. However, she completely lacks birth injuries of salaries and piecework systems.

The accounting department should be able to perform this kind of leap through the hoop: weekly counting how much income (margin, dirty profit - call it what you better understand) we earned over the past week. By "margin" I mean the figure from management accounting calculated using the formula: gross revenue minus direct costs. Direct costs- these are costs that can be fully attributed to the product or service. They refer to specific paid orders, without proportional division for the entire production volume. These include:

• the cost of raw materials and materials used in the production and sale of these goods and services;
• wages of workers (piecework) directly involved in the production of this product or service;
• other expenses that are in one way or another directly related to the product or service for which the money was received.

As a result, we get an interesting figure for management accounting: the money that the organization has earned and which it has the ability to spend on itself. This is NOT net income (which is just an accounting term), but actually existing “dirty” profit, from which all budget lines of the organization can be calculated. It can be called margin (which is somewhat inaccurate) or income. So, we have determined which items of expenditure will be attributed to direct costs. We calculate how much direct costs were in the revenue actually received last week, and how much income. For example, 10,000,000 Uruguayan pesos were received. The accounting department draws up a list of receipts, and deducts from them the purchase cost, temporary labor costs, logistics costs, etc. direct costs that were incurred in connection with the orders that brought the revenue. We get the income figure. By the way, very few businessmen count money in this way. However, no other system will give you such complete cost control!

Senior management pre-determines a fixed percentage of income, which will be the Wage Fund (WF). This is always the same percentage.

FZP in my organization (profile - services) is assigned as 50% of income. So, I decided to just lump everything together and completely abandon the old forms of payment. To be honest, I didn’t know how salespeople would react if they removed a percentage of their profits and tied them to the revenue of the entire company. Looking ahead, I will say that they enthusiastically saluted when I collected them and explained everything in detail. Now it was necessary to enter the categories of employees and assign them Conditional Units, which will reflect the proportion between their wages corresponding to the labor market. I will give an example (I do not provide a complete table of categories for employees of my organization, so as not to load you with unnecessary data):

• Executive Director - 250
• Financial Director - 200
• Commercial Director - 200
• Branch manager - 180
• Head of department - 150
• Employee - 100

That is, if one unit was equal to 1000 rubles, then they would receive from 250,000 to 100,000 rubles in accordance with this proportion. This is part of the "table of grades" we actually use. You assign each employee to one of the categories, after which all points are added up. You get some kind of total score, for example 8450 (the figure is taken "from the ceiling"). Next, you divide the amount of the RFP (from the income of the last week) by this number of points, and you get the Notional Unit rate. This rate is multiplied by the base rate of each employee, depending on their category, which gives you the amount of salary accrued to him for that week. For example, the rate of Conventional Units of the Executive Director is 250. Based on the size of the payroll last week, its rate was 200 rubles. 200 rubles x 250 USD e. = 50,000 rubles (salary per week). If the conventional unit rate was 100 rubles, the salary would be 25,000 rubles. The rest of the employees receive money in proportion to their standard unit rates.

That's not all. In this situation, the system would not be fair: one employee works in the sweat of his brow, and the other - carelessly, and receive equal shares, in accordance with his category. To compensate for this, a system of correcting coefficients is provided, depending on personal indicators.

In my organization, the production of each employee is measured by personal statistics. I will not describe the technology here (I do it on). Let me just say that the assessments are objective. And the bonus of each specific employee depends on them. If you want to reward or de-reward an employee, you add or subtract the number of points, not the amount of money. Thus, those who perform better get more money at the expense of those who did worse. And not at the expense of the enterprise. The boss does not think where to get money for bonuses. Everything is done within the same immutable fund. If a person's personal indicators grow, he is entitled to a bonus. Falling - a fine is imposed. A number of organization regulations are being written regarding the wage system, violations and penalties, fines and bonuses. These provisions spell out all the conditions so that they are neither a secret nor an unpleasant surprise for anyone. When giving bonuses, I add up to 50% of the employee's base units. With a fine, I subtract up to 70% (for indicators that are at an unviable level for a week). The difference in salary will be strong enough (getting a third of the salary is tangible) for a person to try to avoid falling indicators.

And the weekly payroll allows the employee to quickly influence the salary level if he is not satisfied with it.

The size of the wage fund does not change, the money is redistributed within the fund. The founder can completely relax about the size of the wage bill - it is always the same, so wages will not cause a financial collapse. And the coefficients for personal indicators make the payment system fair. For two months I calculated this system and mentally prepared for its implementation, since I am responsible for the blown up brains of employees and the function of suppressing riots on the ship. When I gained confidence and the system seemed balanced to me, I gave it to my Executive Director for implementation and left for Copenhagen on business. When I returned a month later, I saw that the system had not been implemented, and the unfortunate director was sitting with a calculator and smoke was pouring out of his ears - he was calculating the risks of my innovation. Realizing that this is not sabotage (it's just that the director is also responsible for the nine-tailed whips, rears and guillotines), I raised an influential voice and gave the order to introduce a new pay system “tomorrow”. And paradise reigned. It was as if the weight that I had been carrying for years had fallen from my shoulders. The only semblance of rebellion came from the CFO when he saw the new payroll scheme, but only at first glance. It completely evaporated after the payroll calculations were received, which turned out to be quite good.

The reaction of the staff is remarkable - they took the game with enthusiasm when I presented it at general meeting... Moreover, both those whose salaries have increased, and those who received a little less. Since the fairness of the system was obvious.

Enough time has passed (several years) so that we can talk about the successful implementation of know-how. The new system allows me to recruit people for the posts that I need now, and not just in the "sales department". It doesn't matter where a person works - if he makes the expected contribution to the company and the common cause (which requires competence in each position), he will receive a decent salary. In fact, with high rates in a successful month, employees received up to $ 10,000 in ruble terms. Using this system, I solved a lot of issues that other schemes could not cope with. From personal experience I can note the following:

1. Employees are interested in the profitability of the enterprise, as they find that the increase in total income is more reflected in the size of the salary than the personal indicator.
2. Employees are interested in the productive work of the neighbor, since the payroll is distributed to him.
3. Employees are willing to help each other if they see that this help will help increase the income of the entire enterprise.
4. You can develop any services in your enterprise - the payroll will not grow from this. No matter how many employees you recruit, it remains a fixed percentage of income. Common sense and a real decline in efficiency become the limitation.
5. Employees themselves will help to get rid of freeloaders and activities that do not affect the company's income. Their gaze grows wider, as does their interest in the job.
6. The owner does not have a headache that the growing salary will kill the company.
7. People do not have a question: "Why so few?" Since they address this question first of all to themselves. This system is a great way to introduce a semblance of piecework throughout the enterprise.
8. If the company's revenues grow strongly, their salaries also grow strongly, because the wage bill never decreases. If the income of the enterprise is growing as a whole, then the salaries of people will also be growing in general. Executives don't have to index it for inflation.
9. Saboteurs, inept and doubtful run away like cockroaches from dichlorvos.
10. You gain a stronger position in the labor market as an employer.

I recommend trying this payment system. Fortunately, there is already a positive experience. And if your accountant says that this is impossible, do not deny yourself the pleasure of firing him. Surely you have wanted to do this for a long time.

P.S. This system is not rigid, it can and should be customized to the needs of a particular organization, and everything can be calculated with a calculator. A possible option is to keep the interest rate for the sellers. After two years of using the above scheme, I found that sales managers who work with regular customers, you cannot pay even a meager salary or at least some share of the total profit - only a bare percentage of your own sales. Otherwise, the freebie immediately makes itself felt and some read to incline to idleness. The system that pays off today looks like this (at my company): Everyone gets paid on a pro rata basis, except for one type of employee: salespeople who work with old customers. They receive a percentage of personal sales, which is deducted from the total payroll. Based on actual experience, this is the best scenario.

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Types of wages

Labor remuneration has two types:

• Basic salary. It is charged to the employee depending on the hours worked, the quantity and quality of work performed, the wage rate or salaries, payment at piece rates, bonus payments, additional payments for special working conditions (work at night, brigadier allowances, compensation for downtime through no fault of the employee, etc.). NS.);
• Additional salary includes payments for unworked time, which are regulated at the legislative level (payment of vacations, breaks for nursing mothers, grace period for minors, payment of unused leave, etc.)

Forms of remuneration

Exists two forms of remuneration: time-based and piecework, which in turn are subdivided into several forms.

Time-based form of remuneration.

• Simple time-based pay. This type of payment is made for a certain amount of unworked time and does not depend on the quantitative characteristics of the work. It is calculated by multiplying the hourly or daily rate by the number in hours or days worked. If a salary is set for an employee, then the salary is calculated based on the hours worked according to the size of the salary per month.
• Time-bonus wages. This form of payment implies that the premium specified in the labor agreement with an employee or enshrined in other internal documents of the organization.

1. Piecework wages.

   • Straight piece-work payment labor. It is carried out on the basis of established piece rates per unit of products or work produced by the employee. This form of remuneration also takes into account the qualifications of the employee.
   • Piece-bonus form of remuneration. Provides for the accrual of bonuses for overfulfilling the production plan or achieving certain quality indicators of the work performed
   • Piece-piece-progressive form of remuneration. The essence of this form of remuneration is to increase the payment for the production of products or work in excess of the established norm.

   • Indirect piece-rate wages. Produced for workers in auxiliary production as a percentage of the wages of workers in the main production (adjusters, pickers, assistant foremen, etc.).

     In practice, they often use mixed forms of remuneration... This applies, first of all, to employees who combine several positions in one enterprise.

     Lump-sum wages. It is used to calculate payment for a set of works or the production of a certain volume of products or works, and not for a specific production operation.

Pay systems

Exists three main systems of remuneration:

• tariff;
• tariff-free;
• mixed.

Tariff system is a set of standards with the help of which the differentiation of wages of workers of various categories is carried out.

The tariff wage system consists of several elements (Fig. 1):

Figure 1. Elements tariff system wages

Tariff-free wage system implies non-use of guaranteed tariff rates and official salaries. With a tariff-free wage system, an employee's salary depends on the final results of the work of the entire division of the organization and represents a share in the wage fund earned by the entire team. Share of wages individual worker is determined based on the qualifications of the employee and his labor participation.

The use of a tariff-free system is advisable if it is possible to take into account the results of the work of each employee. This system has a positive effect on the general interest of the team and each employee individually.

The procedure for calculating wages

The payroll procedure is regulated at the legislative level, primarily Labor Code RF.

In each organization, the procedure for calculating wages is regulated on the basis of internal local acts of the organization.

• regulation on remuneration;
• staffing table;
• The order of acceptance to work;
• labor contract;
• time sheet;
• promotion order, etc.

To avoid violations of workers' rights, it is necessary to adhere to clear rules for the calculation and payment of wages.

The amount of the employee's monthly wage must be equal to or higher than the currently established minimum wage, taking into account the regional coefficient.

For the correct calculation of wages, it is necessary to take into account the methods of remuneration adopted in the organization for each position, all types of penalties and incentives, tax deductions and various social allowances.

For the worked month, the employer is obliged to issue payrolls to employees, which indicate:

• the amount of accrued wages;
• allowances;
• awards;
• allowable deductions;
• withheld personal income tax;
• the amount of the advance paid;
• the remainder of the debt for the enterprise.

Remark 1

Thus, payroll includes many aspects of internal remuneration procedures and legal requirements.

Statistical study of wages can be carried out

or based on the formation processes production costs and production costs,

or based on the formation process income employees and cost work force .

The second approach is broader. So according to international standards wage covers all types of earnings, including bonuses, bonuses, allowances, compensation payments, directly or indirectly related to the performance of employees and paid to them, as a rule, at regular intervals in cash or in kind, including in the form of social benefits, regardless of funding sources.

In domestic statistics, in accordance with these recommendations, indicators are determined Payroll and Social Benefits.

Payroll form:

accrued for the hours worked at tariff rates and salaries, piece rates

incentive payments in accordance with the accepted system of remuneration, additional payments and allowances for professional skill, combination of professions, etc.

regular prizes and awards

payments of a compensatory nature related to the mode of work and working conditions (for work at the initial time, holidays and weekends, regional regulation of wages

remuneration of skilled workers involved in training, retraining and improving the work of employees of the enterprise.

remuneration for unscheduled and part-time jobs (as a rule, it is shown as a separate stock in the reporting).

2. Payments for food, housing and fuel- the cost of food, housing and utilities provided free of charge according to the law (including monetary compensation)

Social payments include

supplements to the pensions of employees at the enterprise, lump sum payments in connection with retirement;

insurance payments concluded by the enterprise under contracts of personal and property, voluntary medical and other insurance in favor of employees;

payment of vouchers to employees and their families for treatment, rest, excursions, travel and the cost of their travel to the place of rest and back;

reimbursement of payments to parents for children in preschool institutions, compensation for women on partially paid parental leave;

termination benefits employment contract, the amount of payments for the period of employment in connection with the liquidation of the enterprise, downsizing;

payment of travel to the place of work, regardless of the organization of transportation

payment of subscriptions to health groups, sports, payment of expenses for prosthetics and a number of other similar services of health care institutions;

scholarships for employees on the payroll aimed at training and some other expenses and payments provided for by by-laws.

The most complex mechanism of formation is the fund for work-ups..

To describe the processes of formation of the payroll in reporting period indicators are calculated:

Hourly payroll- a part of the general wage fund, which is charged for the actual hours worked (without additional payments for overtime). Includes wages at tariff rates, salaries, basic rates - cash bonuses with a bonus form of payment, additional payments for work at night, additional payments to foremen, workers due to changes in working conditions -. That's why

Having calculated relative size of incentive payments ,

we have = × (1+), e. e.

Daily payroll- includes the hourly wage fund - as well as paid breaks in work during the shift, payment for in-shift downtime not due to the fault of the worker, additional payments to adolescents with a shorter working day, additional payments for overtime work and so on -, Then

Having calculated relative size compensation payments

we have = × (1+), etc.,

and taking into account the formation of the hourly wage fund -

= [× (1 +)] × (1+) e. e. .

Monthly (annual) payroll- except for the daily wage fund -includes payments for unworked time (regular vacations, additional, study vacations, fulfillment of state duties, whole-day downtime, unworked days for those forced to work part-time) -, others ( financial compensation per unused vacation, seniority awards, one-time bonuses, other incentives, etc.) -. That's why

Having calculated the relative amount of payments for unworked time

and relative amount of other payments ,

the formation of the monthly (annual) payroll can be described by models of various details, revealing, respectively, the formation of the annual, daily or hourly payroll:

I. = × (1 ++), ee ..

II. = [× (1 +)] × (1 ++). ee ..

III. = ([× (1 +)] × (1 +)) × (1 ++), e. e. .

Studying the average wage based on the calculation for specific employees and in general indicators of average wages (wages) per unit of time: worked man-hour, worked man-day, month (year) average employee

Average hourly, c.u. / hour;

Average daily, cu / day;

Average monthly, c.u. / month.

Taking into account the formation of the wage fund, as well as the total amount of actually worked time by employees, for the corresponding indicators of the average wage we will have

hour - = × (1+);

where is the average hourly wage rate of the employee;

daytime - = (×) × (1+);

or = [× (1+) ×] × (1+);

monthly (annual)- = (×) × (1 ++)

or = ( [(×) × (1+)]×) × (1 ++) × (1+

Calculation of indicators of wages based on the materials of the table

Table. Indicators of payments and the formation of the hourly daily and monthly salary fund of the social benefits fund and the cost of maintaining the labor force in the current period, monetary units