The man, being employed, not in the leastthinking about getting as much as possible. Many are happy to make additional efforts to this - provided that the company fixes simple and transparent criteria for how labor compensation can be increased. By what schemes can a firm determine the principles for calculating employee salaries? How should the company management choose the most optimal one?
Determination of remuneration
Before exploring adopted in the Russian Federation and the worldpractice types of remuneration, explore the essence of this concept. What are the main theoretical concepts concerning this aspect that are common among Russian researchers? In accordance with the popular definition, under the wage should be understood the relations that are associated with the definition of the scheme of calculations of the employer with the employee, as well as ensuring its legality. Some researchers distinguish between the term in question and wages - the remuneration of an employee for work in accordance with his qualifications, the complexity of the duties and conditions of the activity. Salary in this case is understood as a component of remuneration. But in a number of interpretations, the two considered terms are identified.
Оплата труда должна иметь системный характер — so that the employee knows what compensation he can expect by completing a certain amount of work during a fixed period of time. In some cases, state legislation may establish minimum wage rates - such as, for example, in the Russian Federation.
In legal acts regulating settlement proceduresemployers and employees, there are no direct recommendations defining the criteria by which the firm should charge the appropriate compensation. Therefore, each organization has the right to independently formulate the requirements with which the remuneration system must comply. Types of employers and employees' payment schemes that are popular in the world and Russian practice are the most diverse. But among the most popular: time-based, piece-rate, as well as a one-off wage system. Consider their specifics in more detail.
Working time balance
Time-based scheme in whichcalculations made by employers and employees, assumes that the amount of compensation will depend on the duration of the employee’s fulfillment of his duties, as well as on his wage rate. The unit of accounting for working time may be hour, day or month. In Russia, the third option is still the most common. But many firms also practice hourly and daily rates.
There are a number of additional criteria by which the form of payment in question can be classified. Types of time compensations:
- simple time-based form;
- wages with bonus elements.
In the first case, the amount of earnings is determinedbased on the multiplication of the rate - hourly or daily, by the total number of the corresponding units of time during which the person performed his work duties in the enterprise. If, for example, the employee worked all the statutory working days in the month, then the compensation would be equal to his fixed salary. If not, then he will receive a salary, based on the ratio of her salary in proportion to the number of days at the enterprise. It is possible that the period of absence of a person at work will be compensated by accruing sick leave or vacation pay.
Time wage may includebonus elements. It is most often expressed as a percentage of the salary. The premium is usually paid in accordance with the regulations established by the organization. That is, the criteria for calculating them are usually the same for all employees - in the same positions. As a rule, this is over-fulfillment of planned indicators, saving materials (not to the detriment of the results), higher quality of products.
Piece wages
Consider other types of payroll.Piecework scheme assumes that the compensation is formed on the basis of quantitative indicators of human performance. This may be the release of products in pieces or the provision of services in relation to the number of customers. The employer may also set specific performance standards that affect wages.
There are a number of additional reasons for classifying an appropriate form of compensation. The main types of remuneration according to the piecework scheme:
- straight;
- progressive;
- premium.
With a direct piece-rate form, a person receivessalary, based on the multiplication of quantitative indicators for the release of goods or the provision of services, which he achieved in a set period of time - for example, for a month - by the amount of the monetary rate determined by the enterprise (depending in some cases on the qualification level of the employee, on the complexity or urgency of work) . The progressive scheme involves a surcharge for the excess of quantitative indicators relative to the norm - as a rule, as a percentage of the standard value. An analogue to it (or a complementary criterion) may be a bonus system, according to which a company pays the employee for a fixed amount of money for processing.
Lump sum pay
In some enterprises reviewed pieceworkwage types are complemented by so-called indirect, or chord, indicators that also affect the amount of compensation. This may be due to the performance of a person who, by default, carries out activities in a particular position, other labor functions. For example, the head of the department for the production of outer clothing may ask some employees to help colleagues from the neighboring department, in which jeans are sewn - for 1-2 hours per day. In this case, their salary is calculated not only at the expense of tariffs established for the production of a piece of outerwear, but also when using indicators in the “jeans” direction of production.
All reviewed by us piecework wagesusually enshrined in local regulations. These may be outfits in which target indicators for production are recorded, and at the end of the shift - the degree of their achievement. This may be an order for the payment of remuneration to certain employees, signed by the head. For assistants on the "denim" lines can be issued chord assignments.
Tariff standards
There are, of course, other methods of payment (typeslabor compensation). Among popular - tariff standards. According to one or another criteria, they may be similar to the schemes we considered - time, piece, and chord due to complexity. The fact is that these standards are a set of indicators, on the basis of which the amount of labor compensation is determined - such as qualification, work complexity, labor intensity, climatic features of production location, specificity of goods produced. How should an enterprise, in which the tariff system of labor remuneration is implemented, determine the relevant criteria? The types of jobs, professions and positions for which the firm should form a settlement policy are usually recorded in special tariff reference books. In a number of cases, the recommendations contained in them are not binding, but nonetheless the use of such sources is a common practice among Russian companies.
Floating salaries
Some enterprises complement the consideredwe have higher wage types by other criteria and approaches to calculating compensation for employees. So, firms can practice the so-called floating salaries. Their specificity is that with the expiration of a fixed period - for example, a month, the value of the corresponding rate set for an employee can be revised. If a person has achieved high performance, the salary may increase.
Labor remuneration under civil law contracts
According to what criteria is carried outremuneration under civil contracts that are close to labor contracts? The most important moment - with all their possible similarity with the contracts concluded in accordance with the norms of the Labor Code, the main governing source of law in relation to them is the Civil Code. Therefore, the term "wages" in respect of such contracts is not legally applicable.
Of course, the company and the employee - correctthey can call him a contractor - they can agree that some kind of payment for services or works will be practiced in their legal relations, but such agreements will not be regulated by labor law. Accordingly, they can be called up by the state either illegal or subject to renegotiation - already in the format of full-fledged contracts according to the norms of the Labor Code.
Если говорить о рекомендуемых формах расчетов по civil law contracts - the provisions of the Civil Code allow the parties to such agreements to fix the conditions under which the contractor must show the customer the result of the work in such a volume. Or to determine that the payment will occur in accordance with the actual indicators in the Act of the executed works. Thus, compensation under civil law contracts will in general be similar to those practiced in the piece-rate form of payment.
Salary in state structures
Payment methods are specific enough (typescompensation) of labor in public institutions. The fact is that the relevant criteria - the scheme for calculating the salaries of employees, tariff standards, salaries - are determined mainly at the level of legislative acts. What types and forms of remuneration are common in Russian state institutions? Most often this is a time-based scheme, supplemented by a premium component. That is, a person is paid a base salary, and depending on the results of work for the month or another period, the bonus is added as a percentage of the corresponding rate of compensation.
How to choose the optimal form of remuneration?
So, we considered popular in the environmentRussian enterprises types and forms of remuneration. As the head of the company to determine the most appropriate of them? You can focus on the following criteria.
If the company produces something - for example,clothes, it is best to practice types of forms and wage systems that are close to piecework. That is, a person working on a factory line will receive compensation depending on his performance. However, it is highly desirable that this scheme be accompanied by the payment of some guaranteed amount to the employee. Best of all, if its value is not limited to the minimum wage fixed in the legislation, and represents at least more than half of total earnings.
In turn, if the company provides services, andthe demand for them is floating, then it is optimal to choose a time-based pattern. The same can be said about multidisciplinary firms, when piece-work accounting is difficult, and in labor activities of an employee, actions that are not directly related to production activities - for example, keeping accounting records, may prevail.
Combined method
Of course, you can combine different typespayments. At the same time, they should arrange workers from the point of view that a person will have the opportunity, on the one hand, to control his earnings, on the other hand, he will be confident in the stability of the amount of labor compensation. It is also desirable that the conditions for payment of a particular specialist do not differ from those set forth in the contract between the organization and another employee in a similar position. It is allowed in some cases that employees of some departments know what types of remuneration are practiced in other departments of the company - perhaps they will determine them more optimal for themselves and go there to work. This will allow the company to increase productivity through the proper allocation of human resources - people will be engaged in the activities that they like most.
Russian legislation does not restrict enterprises(with the exception of the state - they must, as we noted above, bring internal schemes of remuneration of employees in accordance with legislative criteria) in choosing one or another scheme of labor compensation or in the application of their combinations. It is quite possible wages, determined on the basis of time-based and piece-rate indicators at the same time - in which a person, on the one hand, receives a fixed salary, on the other - additional payments in the case, relatively speaking, of achieving higher rates for the release of goods relative to those specified in standards.
The wage system in the enterprise should becompetitive - otherwise specialists may begin to move to other firms with fairer, in their opinion, principles for calculating compensation. The scheme implemented in the company, however, should contribute to the interest of employees in improving the efficiency of work, in improving their approaches to its implementation. If a person receives a large guaranteed salary, his motivation may decrease actively. But getting an employee a stable compensation - as we noted above, the company must provide.
