FACTORS AFFECTING RECOGNITION OR ABOLITION Employers are now in a strong position to choose whether or not they recognize a union, which union and under what conditions they would grant recognition, such as a single union and an agreement not to strike.

2.2 Factors affecting wages

Wages depend on the conditions of production on the market conditions, on the state of the economy in a particular period of time. Differences in wages are determined primarily by the level of development of production.

In the industrial developed countries the high level of wages is due to achievements in the field of production and labor productivity.

Among critical factors influencing the size of wages, is the availability of resources in the country, which include:

Natural resources;

Production assets;

State of the art and technology;

The quantity and quality of the workforce;

The state of the organization of production;

An important factor is the demand and supply of labor in the labor market. The labor market is a special market. It is one of those markets where competition is imperfect.

Perfect competition presupposes absolute equality of conditions for the sale and purchase of labor. It includes such parameters as the same qualifications of workers, the quality of labor, full awareness of the availability of vacancies, on the size of wage rates, on working conditions.

Such an ideal market situation with equal supply and demand will lead to an equilibrium level of wages, to a sharp decrease in its stimulating role. At the same time, the amount of wages in market conditions is determined by the quality of labor, qualifications, professional training of the employee, and his work experience.

Types of work can be attractive and unattractive, prestigious and not prestigious, dirty, heavy, clean and light, but they are all necessary for society.

Therefore, wages should stimulate the performance of all work.

The level of payment also depends on gender and age factors. Studies conducted in our country indicate that age has a significant effect on the size of wages. Thus, young people living with their parents and not burdened with family did not show the desire for excessive labor costs in the process of work in order to raise their wages. People of pre-retirement age behaved in a similar way.

In the first case, when it comes to young people, they are more concerned with the problem of free time than the material side.

In the second case, that is, among people of mature age, the problem of maintaining health is put forward in the first place. The most interested in raising wages were workers between the ages of 24 and 45.

The size of wages depends largely on the gender of the employee. Women, as a rule, do not claim equal earnings with men. In this regard, there are two approaches to solving the problem of the effective use of women's labor. Some believe that discrimination in the wages of women should not be tolerated. In this regard, it is proposed to establish equal pay for women and men, although it is known that women are naturally weaker, and equal pay means a higher level of pay compared to men.

Others believe that a woman, as a mother, should be involved in raising children. Such work, on the one hand, is creative, on the other, no less important from the point of view of social significance.

Given this circumstance, it is proposed that female labor related to the upbringing of children be paid accordingly and included in the work experience, at least of the preschool age of the child. / 9, p. 39-40 /

2.3 Forms and systems of remuneration used in UniversalService LLC

The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages. The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the actual hours worked. In other words, the form of remuneration establishes how labor is assessed when it is paid: for a specific product, for time spent, or for individual or collective performance results. The structure of wages depends on how the form of labor is used at the enterprise: whether it conditionally predominates - a constant part (tariff, salary) or a variable (piecework extra earnings, bonus). Accordingly, the impact of material incentives on the performance indicators of an individual employee or team of a brigade, site, workshop will also be different.

Distinguish between basic and additional wages.

It is customary to understand the basic wage as:

Payments for hours worked, for the quantity and quality of work performed with time-based, piece-rate and progressive pay;

Surcharges due to deviations from normal working conditions, for overtime work, for work at night and holidays etc. (the employee has the right to working conditions that meet the requirements of safety and hygiene);

Premiums, premium allowances, etc.

Additional wages include payments for time not worked, provided for by labor legislation and collective agreements:

Payment for vacation time (the employee has the right to rest, provided by the establishment of the maximum duration of working hours, the provision of days off, as well as paid annual leaves);

Payment for the time of fulfillment of state and public duties;

Payment for breaks in the work of nursing mothers;

Payment of severance pay upon dismissal, etc. (Dismissal happens: on the initiative of an employee, on the initiative of the administration, due to a reduction in the number or staff. In the latter case, employees are paid severance pay in the amount of their average monthly earnings, the average wage is kept for the period of employment, but not more two months from the date of dismissal. Severance pay in the amount of two weeks' salary is paid to employees upon termination of the employment contract due to: the employee's inadequacy for the position held due to health conditions, the employee's conscription for military or alternative service, the reinstatement of an employee who previously performed this work)

Figure 1 - Systems and forms of remuneration

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

Pay scales are a tool for differentiating pay depending on its complexity (qualifications). They represent a scale of ratios in wages of various groups of workers, include the number of categories and the corresponding tariff coefficients.

For example, from January 1, 2005, the UTS is established within the framework of the enterprise of the following type, presented in Appendix A.

When developing the Unified Wage Schedule, the following principles of its construction were taken as a basis: determination of the initial base at a level not lower than the minimum wage, an increase in pay rates for categories that ensure the material interest of workers in highly qualified work.

The tariff scale is based on a comparison of the complexity of the labor functions of various groups and categories of personnel, specific job responsibilities workers and their educational level, conditions, severity, intensity of labor, the significance of the scope of its application, regional characteristics, quantitative and qualitative parameters of labor results should be taken into account by means of other elements of wages, in relation to which the tariff rate as the payment of the standard of work is the basis for the formation of all earnings , grouping of professions of workers and employees on the basis of the community of work performed.

The category of workers from the point of view of the generality of functions is represented in the UTS by one group in the category of employees in the production and non-production sectors, a block of positions is allocated, grouped according to the principle of intersectoral unity: technical performers, specialists, managers, the tariffification of the professions of workers and employees, that is, their assignment to the categories of payment, is made on the basis of the complexity of the work performed.

Tariff scales have the following characteristics: tariff scale range, number of categories, absolute and relative increase in tariff coefficients.

The range of the grid forms the ratio of the tariff coefficients of the extreme sizes. The current UTS is characterized by a range of 1: 10.07. The absolute increase in tariff coefficients is the difference between tariff coefficients of adjacent categories. The relative increase in tariff coefficients is the ratio of the larger coefficient to the smaller minus 1, expressed as a percentage.

The number of categories of the tariff scale for the organization is invariable - 18-bit scale. The tariff rate corresponding to a particular category is obtained by multiplying the tariff rate of the 1st category by the tariff coefficient of the corresponding category. The sizes of tariff rates can be set either in the form of fixed single-digit values, or in the form of "branches" that determine the limit values.

In this organization, the following hourly wage rates have been established for pieceworkers and time workers employed in industries and services. Tariff rates are given in Appendix B.

For workers engaged in heavy and especially heavy work and in work with harmful working conditions, as well as for certain professions of workers of the 6th category, increased tariff rates have been established. Work with harmful conditions implies an increase in wages by 24%, conditions of constraint - 15%. This is how the salary is obtained in a normal working regime. But there are also surcharges for overtime, night hours, weekends. When calculating the payment for the night, the first 2 hours are paid at 20% of the rate per hour, the next at 40% of the rate per hour. The weekend supplement is calculated as normal working wages and adds up. This is how wages with special working conditions are obtained, hence higher tariff rates for jobs with special working conditions are obtained.

For the tariffication of work and the assignment of tariff and qualification categories, tariff and qualification reference books are intended, which include tariff and qualification characteristics, they contain the requirements for a particular category of an employee of the corresponding profession, for his practical and theoretical knowledge, for educational level, description of work, most often found in professions and qualifications.

Workers are paid on a per-time basis, piece-rate or other pay systems. Payment can be made for individual and collective results of work. / 6, pp. 32-35 /

Currently, the traditional forms of remuneration are time-based and piece-rate, which are widely used in the practice of enterprises. At the same time, if earlier payment for piece-rate systems prevailed, now private (small) enterprises are increasingly using time-based pay (salary systems).

A time-wage payment is called a form of wages when the employee's basic earnings are calculated at the established tariff rate or salary for the actual hours worked, that is, the basic earnings depend on the qualification level of the employee and the hours worked. The use of time wages is justified when the worker cannot influence the increase in output due to strict regulations production processes, and its functions are reduced to observation, there are no quantitative indicators of production, strict time records are organized and maintained, the labor of workers is correctly billed, and the norms of service and number are used.

Time-based fees can be simple and time-premium.

In a simple time-based wage system, wages depend on the wage rate or salary and hours worked.

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

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

With hourly wages, earnings are calculated based on the hourly wage rate and the hours actually worked by the employee.

With daily wages, wages are calculated based on fixed monthly salaries (9 rates) of the number of working days actually worked by workers in a given month, as well as the number of working days provided for by the work schedule for this month.

In LLC "UniversalService", a time-bonus wage is applied, according to the method of accrual, hourly, piece-rate and monthly payments are applied.

Wages are calculated based on the tariff rate per hour and the actual hours worked, which is noted in the timesheets. The time sheet form is given in Appendix B.

In the time sheet, in separate columns, the total number of hours worked, downtime hours, overtime and night hours, as well as hours worked on weekends are noted.

The time wage is then calculated based on the wage rate. With a monthly payment, wages are accrued to employees according to the salaries approved in the staffing table by order for the enterprise, and the number of days of actual attendance at work. The form of the staffing table is given in Appendix D.

This type of time wage is called the salary system. Thus, the enterprise pays for the labor of workers and employees.

Official salaries of executives - managers and heads of departments and chief specialists of production units, depending on the annual volume of work performed by the organization. For this purpose, all production organizations are divided into four groups. For the leading engineering and technical workers of organizations assigned to the first group, the highest level of official salaries is established, and in the organizations of the fourth group, the salaries are the lowest. For privates, economists and line technical personnel, the salary sizes are established without subdivision by groups of organizations, and are uniform in all organizations in the salary scheme, intervals are determined within which the salary can fluctuate.

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

Piecework form of remuneration according to the payroll method can be direct piecework, indirect, piecework piecework, piecework - progressive.

According to the object of accrual, it can be individual and collective.

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

With an indirect piece-rate system, the worker's earnings are made dependent not on personal performance, but on the results of the labor of the workers they serve.

This system can be used to pay for the labor of such categories of auxiliary workers as: crane operators, equipment adjusters, slingers serving the main production. The calculation of the earnings of a worker with indirect piecework payment can be made either on the basis of an indirect price and the number of products made by the workers being served. To obtain an indirect rate, the daily wage rate of a worker paid under the indirect piece-rate system is divided by the service rate set for him and the daily output rate of the workers served.

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

If it takes a long time to complete the piecework assignment, then interim payments are made for the work practically performed in the given settlement (payment) period, and the final settlement is carried out after the completion and acceptance of all work along the line. It was practiced when differentiating rates according to the intensity of labor for pieceworkers and time workers, when piecework was not completed on time, its payment was not at the rates of pieceworkers, but at the rates of time workers. A prerequisite lump-sum payment was the availability of norms for the performance of work.

The piece-progressive system, in contrast to the direct piece-rate system, is characterized by the fact that workers are paid at constant rates only within the established initial rate (base), and all output above this base is paid at rates that are progressively increasing depending on the overfulfillment of output rates. The increase in prices, expressed as a percentage of the markup to the basic price per unit of products produced in excess of the norm, is established according to a certain scale, consisting of several steps. The number of steps is different, depending on the production conditions.

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

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

Under a progressive piece-rate system, the worker's earnings grow faster than his output. This circumstance excluded the possibility of its massive and constant use. / 10, p. 74-78 /

The piece-rate form of labor remuneration has become widespread in production. The amount of earnings is in direct proportion to the volume of work performed and the price of these works. This form contributes to the growth of labor productivity and the improvement of the employee's qualifications.

The worker's earnings will be the more, the more he performs the work, and the prices for the work are set by calculation.

The rate is set by multiplying the average hourly rate by the rate of time per unit of work. Wages are obtained by multiplying the rates by the amount of work and by the coefficient of appreciation, which depends on changes in the contractual prices for construction products.

Collective - piecework system of remuneration. With her, the earnings of each employee are set depending on the final results of the work of the entire brigade.

The collective piece-work system allows productive use of working time, widely introduces a combination of professions, improves the use of equipment, promotes the development of a sense of collectivization, mutual assistance among workers, helps to strengthen labor discipline... In addition, a collective responsibility is created to improve product quality.

With the transition to this system of remuneration, the division of work into "profitable" and "unprofitable" is practically eliminated, since each worker is financially interested in performing all the work entrusted to the brigade. Under a collective piece-rate system, workers can be paid either using individual piece rates, or on the basis of the rates established for the brigade as a whole, that is, collective rates.

It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the salary of each worker is determined based on the rate for the work performed by him and the amount of suitable products released from the assembly line.

When collective piece rates are used, the wages of a worker depend on the development of the brigade, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and the adopted method of distributing collective earnings. The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall performance.

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

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

The considered method of calculating wages can take into account the individual contribution of each worker only if the work performed by him corresponds to his qualifications, and the productivity of all was approximately the same. However, in practice, this is not always the case. Workers have different labor productivity and this depends on the attitude to work, on the organizational skills of the worker and, finally, on his personal capabilities related to physical condition, age, and so on.

In this regard, enterprises often use the distribution method using "conditional" (calculated) ranks and participation ratios. "Conditional" grades are assigned, as a rule, not to all workers, but only to those who, in the opinion of the foreman, worked better or worse than their comrades with equal qualifications. The assignment of a "conditional" category does not mean an overestimation of the worker's qualifications, but is intended only to more accurately take into account the contribution of each. When using "conditional" categories, in most cases, all earnings are distributed. Therefore, if the category is reduced, then it must be borne in mind that the earnings due to the employee, in accordance with the law, cannot be lower than his wage rate.

In practice, the assignment of a "conditional" category in the distribution of all earnings is rarely used. More often it is used in the distribution of a part of wages, including piecework extra earnings and a collectively accrued bonus.

One such method of distributing collective earnings is the “labor force participation rate”. There are various options for the distribution of collective earnings based on the “labor participation rate”. Increasingly, enterprises distribute accrued funds (payroll, SFOT) using coefficients that reflect the contribution of employees and take into account the complexity of labor, hours worked, and the employee's contribution to overall performance. This uses the distribution experience practiced in the teams.

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

The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold.

The larger the volume of products sold, the more efficiently this enterprise works. Consequently, wages are also adjusted depending on the volume of production. This system is used to manage the personnel of auxiliary workers, for workers with time wages.

The mechanism for calculating actual wages under the tariff-free wage system includes the following steps:

The qualification level of the employee of the enterprise is calculated, the score is set as a quotient from the division of the employee's actual wages for the previous period and the minimum wage level;

The number of man-hours worked is provided;

The coefficient of labor participation (KTU) is calculated, KTU is issued to all employees, including the director, once a year, per quarter; the number of points earned by all employees of the unit is calculated. The number of points is equal to the total points earned by all employees.

The share of wages per one point is calculated as a quotient of the wage fund for the enterprise and the number of points for the entire enterprise; the actual salary is determined by multiplying the share of remuneration by the number of points for each employee.

According to the regulation, management personnel and some categories of workers receive wages in a certain ratio with the wages of the manager.

A type of tariff-free wage system is contract system... With the contractual form of hiring workers, wages are calculated in full accordance with the terms of the contract, which stipulates:

Working conditions;

Rights and obligations;

Working hours and level of remuneration;

Specific task;

Consequences in case of early termination of the contract.

By concluding an employment agreement (contract), workers exercise not only their right to work in accordance with Art. 37 of the Constitution of the Russian Federation, but also the choice of profession, occupation, as well as the choice of place of work. All employees in the Russian Federation exercise the right to work by voluntarily entering into an employment contract. At the same time, an employment contract is a legal fact of the implementation by employees of other labor rights and the obligation to work conscientiously in the chosen field of activity. An employment contract must be distinguished in three aspects:

As a labor agreement as a worker;

As a legal fact, which is the basis for the emergence and form of existence of an employment relationship in time and serves as a prerequisite for the emergence and existence of other legal relationships closely related to labor;

As an institution labor law, i.e. system legal regulations on hiring (entering into an employment contract), transferring to another job (changing an employment contract) and dismissal (termination of an employment contract). The legislator gives a legal definition of an employment contract (contract), indicating in article 15 of the Labor Code that this is an agreement between the worker and the enterprise, institution, organization, according to which the worker undertakes to perform work in a certain specialty, qualification or position, subject to the internal labor regulations of the enterprise, and the second party undertakes to pay wages to the worker and ensure the working conditions stipulated by labor legislation, the collective agreement and the agreement of the parties. An employment contract, being a bilateral transaction, is an agreement of a specific worker with a specific enterprise, institution about his work in a given production as an employee. An employment contract as the basis for the emergence and form of existence of an employment relationship in time closely links the rights and obligations of the parties to the contract with their rights and obligations as subjects of the relevant employment relationship. The parties negotiate the conditions, which are divided into necessary and additional (optional). Necessary conditions are those in the absence of which there can be no employment contract, and therefore no real employment relationship... These include conditions:

About the place of work (enterprise, institution, organization located on the day of the conclusion of the contract in a certain area);

O labor function, which the employee will perform, that is, specialty, qualifications, positions, combination of professions;

On the amount of wages of an employee of the enterprise, as well as employees of those institutions where in the salaries of wages according to staffing table there is a so-called fork (that is, the ability to set a salary in the range from the minimum to the maximum specified size).

The place of work can be specified by the parties by specifying a specific division, a branch of an enterprise, an institution, or an indication of the service of its various divisions located in different places. V employment contract the driver and their assistants must agree on their workplace, that is, what type of car they will work on. The labor function (type of work) is determined by the establishment by the parties of the contract of a profession, specialty, qualification for a worker or a position for an employee in which this worker will work.

Qualification is the degree and type of professional training, that is, the level of training, experience, knowledge in a given specialty, determined for workers by the categories of work that they can perform (for example, a mechanic of the 3rd or 5th category), and for employees - by special education, experience, position, rank. The qualification level of an employee is determined according to a single tariff - qualification handbook(ETKS) works and professions of workers of the national economy, and for employees - according to the qualification reference book of employee positions. The labor function specified in the employment contract cannot be changed without the consent of the parties to the contract. The definiteness of the labor function establishes both the functional place of the accepted employee in the general labor process, and the mode of his work in this process.

The principle of certainty of the labor function is also expressed in article 24 of the Labor Code, which prohibits the administration from demanding from the employee the performance of work not stipulated by the employment contract.

Terms of employment and place of work are necessary for the existence of each type of employment contract. But in some employment contracts, in addition to these, the parties must also agree on other conditions necessary for this type of contract, which will determine the type of this contract (for example, a condition on the duration of work in a fixed-term contract, a condition on temporary or seasonal work in a temporary or seasonal worker's contract) , condition about home work, on part-time work, on part-time work are necessary in the types of employment contracts corresponding to them). In some employment contracts, the necessary conditions also include those that, although provided for by law, are not established for this category of workers, but are determined by agreement of the parties (for example, the length of the working day and its mode for part-time workers and for part-time workers). When securing an employment contract, the parties, in addition to the necessary ones, may establish additional (optional) conditions within the limits allowed by law. They are called additional because they may or may not be - without them, the contract will still take place if the necessary conditions are agreed. Additional conditions include, for example, conditions. on the provision of a place in a preschool institution out of turn, on the establishment of a test when hiring, and others. If the parties have agreed on additional conditions, then they are also binding. The entire employment contract is invalid (null and void) when the condition on the legal capacity of the worker is violated. / 4, p. 19-26 /

The transition to market relations has provided enterprises and organizations different forms property and management maximum independence in matters of remuneration, provided that payment is carried out at their expense own funds without allocation for these purposes from the budget. As a result, the following concepts appeared at enterprises: “consumption fund”, “funds allocated for consumption”, as well as the identical term “wage fund”. The consumption fund also includes payments from the social security fund and expenses for the maintenance of health care, culture and sports facilities. The structure of funds allocated for consumption includes: means of the wage fund.

The composition of the wage fund includes the sums of wages in cash and in kind calculated by the enterprise, institution, organization for the worked and unworked time, stimulating additional payments and allowances, compensation payments working hours and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, which are of a regular nature.

In particular, the following shall be included in the payroll:

Payment for hours worked;

Wages accrued to employees at tariff rates and salaries for hours worked;

Wages accrued to employees for work performed at piece rates. As a percentage of proceeds from the sale of products (performance of work and provision of services);

The value of products issued as payment in kind. Bonuses and bonuses (including the cost of bonuses in kind) that are of a regular or periodic nature, regardless of the source of their payment;

Incentive additional payments and allowances to tariff rates and salaries (for professional skill, combination of professions and positions, admission to state secrets);

Monthly or quarterly bonuses (allowances) for seniority, length of service;

Compensation payments related to the work schedule and working conditions;

Payments due to the regional regulation of labor remuneration: according to regional coefficients for work in desert, waterless areas and in high mountain areas, percentage increments to wages for work experience in the Far North, in equivalent areas and other areas with severe natural and climatic conditions ;

Additional payments for work in hazardous or dangerous conditions in heavy work;

Supplements for night work;

Payment for work on weekends and holidays;

Overtime pay;

Employee's payment for rest days (time off) provided in connection with work in excess of the normal duration of working hours at on a rotational basis organization of work, with the summarized accounting of working hours and in other cases established by law;

Additional payments to workers who are constantly engaged in lifting work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back;

Remuneration for the labor of skilled workers, managers, specialists of enterprises and organizations, who are released from their main job and who are involved in the training, retraining and advanced training of workers;

Commissions, in particular to in-house insurance agents, in-house brokers;

Fee to employees on the payroll of employees of editorial offices of newspapers, magazines and other media;

Payment for the services of employees of accounting departments for the fulfillment of written orders of employees for the transfer of insurance premiums from wages;

Payment of the difference in salaries to employees employed from other enterprises and organizations, with the preservation of the size of the official salary at the previous place of work for a certain period;

Payment of the difference in salaries during temporary substitution;

The amounts accrued for the work performed to persons involved in working at the enterprise, in accordance with special agreements with state organizations (for the provision of labor, for example, military personnel), both issued directly to these persons and transferred to state organizations;

Remuneration for the work of persons employed part-time;

Remuneration for non-payroll employees;

Remuneration for the work of persons who are not on the payroll of employees of an enterprise (organization) for the performance of work under civil contracts, if payments for the work performed are made by an enterprise with individuals, and not legal entities... In this case, the amount of funds for the remuneration of these individuals is determined on the basis of estimates for the performance of work (services) under this agreement and payment documents;

Payment for services (fees) for non-payroll employees (for translations, consultations, lectures, radio and television appearances);

Payment for unworked time;

Payment of annual and additional vacations (without monetary compensation for unused vacation);

Payment of additional vacations granted to employees under the collective agreement (in excess of those stipulated by law);

Payment of preferential hours for teenagers;

Payment for study leave granted to employees studying in educational institutions;

Payment for the period of training of employees aimed at vocational training, advanced training or training in a second profession;

Remuneration for workers involved in the performance of state or public duties;

Payment retained at the place of main work for workers involved in agricultural and other work;

Sums paid at the expense of the enterprise, for not worked time to employees who were forced to work part-time at the initiative of the administration;

Payment to donor workers for the days of examination, blood donation;

Payment for downtime is not the fault of the employee;

Payment for the time of forced absenteeism;

Lump sum incentive payments;

One-time (one-time) bonuses regardless of the sources of their payment;

Remuneration based on the results of work for the year, annual remuneration for length of service (length of service);

Material assistance provided to all or most of the employees;

Additional payments when granting annual leave (in excess of the normal vacation amounts in accordance with the law.);

Cash compensation for unused vacation;

The cost of shares given out to employees free of charge as a promotion of shares or benefits for the purchase of shares;

Other one-time incentives, including the value of gifts;

Payments for food, housing, fuel.

The cost of food and products provided to employees of certain sectors of the economy free of charge (in accordance with the law). Payment (full or partial) of the cost of meals, including in canteens, buffets, in the form of coupons, providing it at reduced prices with or free of charge (in excess of that provided by law).

The cost of free housing provided to employees of certain sectors of the economy (in accordance with the law) and utilities or the amount of monetary compensation for failure to provide them free of charge. Funds to reimburse employees for housing costs (in excess of those stipulated by law).

The cost of fuel provided to employees free of charge.

The consumption fund includes, but is not included in the composition of funds allocated for consumption: costs of travel expenses, salary increments in exchange for daily allowances for workers sent to perform installation, commissioning and construction works, the cost of overalls, special meals, payments from the social security fund, including benefits for temporary disability, pregnancy, childcare, pensions, compensation for damage caused, as well as expenses from the net profit remaining at the disposal of the enterprise. First of all, the formation of labor costs depends on the categories of workers, since the wages of workers are more influenced by the volume of services rendered (with piecework wages), or hours worked (with time wages). Employees are paid according to the established official salaries, i.e. is not directly related to the volume of production. The variable part of labor costs includes wages at piece rates, payments of bonuses to pieceworkers and time workers. the latter are carried out for achieving the best performance in the performance of work, and part of the vacation pay related to the variable part of wages. / 7, p. 81-83 /

First of all, these types of payments depend on the volume of work performed.

The larger it is, the more workers are paid. The volume factor acts in conjunction with the structural factor, that is, with a change in specific gravity certain types works with a greater or lesser labor intensity and, accordingly, payment per unit of production, which leads to a change in the accrued wages of the pieceworker. The third factor influencing the variable part of labor remuneration is direct labor remuneration per unit of product or per unit of volume of work, which, in turn, depends on labor intensity and hourly remuneration, which change under the influence of factors of scientific and technological progress and improvement of labor organization. ...

wages labor

Plastic cards must be fixed in an employment or collective agreement. A non-cash method of payment of wages using bank cards can be used by an organization only if employees agree to this form of payment for wages. Consequently, they must receive applications with a request to transfer wages to a specific bank account. After...

In connection with the death of the breadwinner, and in compensation for damage caused by the crime. The amount of deductions from wages in these cases cannot exceed 70%. 4. Synthetic and analytical accounting of payroll calculations In accordance with Art. 136 of the Labor Code of the Russian Federation, wages are paid to an employee, as a rule, at the place of work (from the organization's cash desk) or transferred to ...

In a market economy, the level of wages, its functions and principles of organization are influenced by the following groups of factors: production, social, market, institutional (Fig. 1.3). All these factors are interrelated and together determine the value of wages, production costs and the welfare of the whole society and representatives of various social groups.

Production factors

The main production factor that determines the amount of wages is the level of development of production and technical progress. So, in economically developed countries, a high level of wages is due to high labor productivity and the use of modern technologies production. Technological progress leads to the use of labor-substituting and labor-saving technologies, an increase in labor productivity, an increase in output and, accordingly, an increase in wages.

Technical progress, the production need to improve product quality and expand the functions of the contractor lead to greater complexity of labor and higher requirements for the qualifications of employees. The operation of modern technology presupposes a great intensity of work and makes increased demands on the cognitive and emotional-volitional processes of the employee - the distribution, switching, concentration and stability of attention, the speed and accuracy of work, the speed of decision-making, which leads to fatigue, a temporary decrease in working capacity and requires significant funds to restore the costs of nervous energy.

Rice. 1.3.

Changes in the complexity of work imply the use of more skilled workers with a corresponding increase in their level of pay. The essence of the organization of remuneration in these conditions is to adequately assess the complexity of work and the qualifications of workers and, depending on this, choose the form and system of remuneration, taking into account the specifics of the technological process and the individual contribution of the contractor to the maximum extent.

Working conditions are a set of factors of the working environment and the labor process that affect the health and performance of a person in the labor process, the costs and results of labor. In terms of content, production and environmental (temperature, humidity, noise, illumination, etc.), organizational and technical (pace, content of technological operations, ergonomic and aesthetic conditions) and socio-economic (relationships in a team, the presence of production and interpersonal conflicts) conditions are distinguished. labor. By the degree of impact on the employee's body - comfortable, permissible, harmful (unfavorable) and extreme (traumatic) working conditions.

Working conditions and production environment depend on the applied techniques and technologies, organization labor processes, psychophysiological and socio-psychological compatibility of workers. Improvement of working conditions contributes to high efficiency, reduction of losses of working time due to illness and injury, reduction of additional payments for harmful conditions labor and production risk.

The change in wages is associated with results (manufacturer n awn) labor. It is necessary to analyze the factors due to the increase in labor productivity, its relationship with the intensity of labor, the amount of time worked, the complexity of labor and the qualifications of workers.

Quality labor activity - this is the quality of products and the performance of the labor process.

Social factors also affect the level of wages, therefore, it is necessary to take into account the mentality of the population, ideas about social justice when introducing social guarantees and social protection population.

Living wage- This is the cost of the minimum set of means of subsistence for a person, benefits that allow him to maintain livelihoods.

Consumer basket represents the minimum set of products, goods and services that is required for human life. The consumer basket is established for Russia as a whole and for the constituent entities of the Russian Federation, and is used to calculate the value of the subsistence minimum.

The structure of the consumer basket consists of three parts: food, non-food products and services. Consumption is calculated on average per person for each of the main socio-demographic groups of the population, such as the working-age population, children and pensioners.

In conditions of market relations, an increase in the subsistence minimum and an expansion of the structure of the consumer basket lead to an increase in the purchasing power of the population and the wage rate.

Minimum wage acts as a state guarantee in the field of wages.

Increase in the share of "social wages"(regular payments for a child, guarantees provided by the state, region, employer) in the total income of an employee acts as a factor constraining the amount of wages.

Labor mobility conditions provide an opportunity for individuals and social groups make relocations, relocations to other regions, which increases their competitiveness in the labor market and the size of wages. At the state level, labor movements are caused by the discrepancy between the distribution of labor resources by areas of labor application and the requirements of production or an employee. At the level of an enterprise or organization, the reason for labor movements is the discrepancy between the needs, motives, interests of the employee and the requirements imposed on him.

Market factors affect the size and regulation of wages and depend on the level of development of the labor market.

Reaching high employment rate is one of the main goals of the state's macroeconomic policy. The economic system, which creates an additional number of jobs, sets as its task an increase in the amount of the social product and thus, to a greater extent, the satisfaction of the material needs of the population. With an incomplete use of the available labor resources, the economic system functions without reaching the limits of its production capabilities.

The labor market is one of the most important conditions of the market mechanism. It makes it possible to effectively use the labor potential of employees, creates competition for a job, promotes the growth of qualifications of personnel and a decrease in their turnover. Also, the labor market increases staff mobility and promotes the spread of various forms of employment.

In Art. 1 of the Law of the Russian Federation of 19.04.1991 No. 1032-1 "On employment of the population in the Russian Federation" employment is defined as "the activities of citizens associated with the satisfaction of personal and social needs that do not contradict the legislation of the Russian Federation and, as a rule, bring them earnings, labor income ". The main signs of employment are:

the presence of labor and socially useful activities;

• - the legality of this activity;
• - the presence, as a rule, of income (although income may not be, for example, full-time university students).

Employment management implies a targeted impact on the labor market, expanding the demand for labor, ensuring a balance between the demand and supply of labor in various spheres and sectors of the economy, which implies the allocation of the main types of employment.

Employment rates and fluctuations in labor supply and demand, i.e. market conditions are closely interconnected due to the inflexibility of wages due to the influence of institutional factors (for example, contractual regulation of wage conditions, the activities of trade unions, etc.). The demand for labor in the labor market is derived from the demand for goods and services. Thus, a decrease in demand for certain professions and types of labor activity leads to a decrease in the non-guaranteed flexible part of the wages of the corresponding workers and has a decreasing effect on job security.

The long duration of the contractual working conditions and the firm's focus on the wage rates offered by competitors help to limit the impact of declining labor demand on the wage rate. Excessive demand in the labor market for some categories of workers, respectively, leads to an increase in wages.

Labor cost of production also act as one of the market factors that determine the amount of wages. On the one hand, the employer is interested in cheap labor, and on the other, the level of technology development, modern equipment, the complexity of labor makes high demands on the performer, his qualifications, labor skills, which increases production costs

labor force. In addition, the influence of social and institutional factors also impedes the reduction of these costs. But at the same time, the high share of labor costs in total production costs restrains the growth of real wages, if it is not accompanied by a decrease in its unit costs per unit (ruble) of output.

Dynamics of prices for consumer goods and services, as well as inflationary expectations of employees(expectations of the expected inflation rate in the future period due to the current period factors) is also a market factor affecting the level of nominal and real wages, since the real and expected increase in the cost of living increases the "price" of the reproduction minimum in the wage rate, which is reflected in the entire level, purchasing power, on its mass and share in costs, on its unit costs per ruble of production.

Institutional factors(from lat. institutio - directions, instructions) are related to the management and regulation of various spheres of economic and social relations. They determine the volume, directions and methods of state and regional economic regulation in the organization of wages. These include: the activity of trade union formations, associations of employers on the contractual regulation of the conditions of remuneration, the development and formalization of the system of social partnership.

The considered groups of factors affect the level of memorial and real wages, the ratio of the growth rates of labor productivity and production costs, the validity of the differentiation of wages in various spheres and industries.

• Life safety / ed. V.M. Maslova. M., 2014.S. 77.
• URL: center-yf.ru/data/economy/Potrebitelskaya-kor2ina.php.

Riccardo Maicus believes that wages are determined by the minimum physical means of subsistence for an employee.

Marxist theory says that wages are the monetary expression of the value of commodity-labor power, and its value is determined by the value of the means of subsistence necessary for the worker to reproduce his labor power and to support the younger generation.

Modern economic theories determine the value of wages by the economic laws of supply and demand that operate in the labor markets.

There are a lot of factors influencing the size of wages, they are all subdivided into two large categories:

1. Factors of social production.

2. Market.

The main factors of social production include the following:

Ø The cost of the means of subsistence necessary for the normal reproduction of the labor force of the employee and his family members. This is the lower limit of wages (labor cost). But depending on the material and spiritual culture that are established in the country, there is also an upper limit for the cost of labor. It includes the costs of the social needs of the employee and his family members (cultural needs, education, health care, etc.).

Ø Employee qualification level.

Ø National differences in the degree of development of economic, social conditions of life of people in different countries.

Market factors:

Ø Demand and supply for labor in the labor market. In particular, demand is determined by the following factors:

ü The need of employers for certain categories of workers and workers.

ü The level of technical equipment of labor (the higher - the less)

The offer depends on:

ü Total population.

ü Share of the working-age population.

ü The number and quality of labor that take place in a particular country, different qualifications of workers.

ü Average level of wages in the country.

ü Organization and strength of trade unions.

Ø Competition and monopoly.

Competition in the labor market brings the level of wages closer to the market price of labor. Competition is the equalizer of different levels of wages among workers of the same category.

Monopoly, on the contrary, affects wages, preventing them from equalizing, because they depend on the employer, the monopolist.

The earnings of workers are affected by: the level of secondary and special training; industry and professional qualification structure.

Over the past two decades, the number of people employed in agriculture and the number of people employed in the service sector is increasing. There is an accelerated growth in employment in knowledge-intensive sectors of the economy.

Differences in wages are affected by discriminatory moments: gender, belonging to different races, nationalities, religion.