Educational and practical material for independent study of the topic “Forms and systems of remuneration”

Types of remuneration

Remuneration has two types:

• Basic salary. Accrued to the employee depending on the time worked, the quantity and quality of work performed, the tariff rate or salaries, payment at piece rates, bonus payments, additional payments for special working conditions (night work, foreman’s allowances, compensation for downtime not due to the employee’s fault, etc.). P.);
• Additional wages include payments for unworked time, which are regulated at the legislative level (payment for vacations, breaks for nursing mothers, preferential working hours for minors, payment for unused vacation, etc.)

Payroll formula

In order to determine the amount of vacation pay, the average salary for the last 12 months is calculated.

Next, the average earnings per working day are calculated; for this, the resulting number is divided by 29.4 - this is the average number of days in a year. The resulting figure is multiplied by the number of days on vacation.

Example of vacation pay calculation:

In order to calculate sick leave, you need to know your length of service, the payment for which is a certain percentage of average earnings:

• 100% - with work experience of 8 or more years;
• 80% - with work experience of 5-8 years;
• 60% - with less than 5 years of work experience.

When calculating payments for sick leave, calendar days are taken into account, not working days. Temporary disability benefits are calculated on the basis of the average salary, which is calculated over the last 2 years.

When calculating the daily allowance for one day, the total amount of income for two years is divided by 730 (the number of calendar days in two years).

An example of calculating disability payments:

When calculating alimony, the amounts specified in the writ of execution are withheld from wages. Alimony can be indicated as a percentage of available income, or in a set amount.

The maximum amount of alimony withholding should not exceed 70% after deduction of personal income tax.

In percentage terms, alimony amounts to:

• 1/4 of income if there is 1 child;
• 1/3 of income if there are 2 children;
• 1/2 of income if there are 3 or more children.

These percentages can be reduced or increased in court due to related valid circumstances, for example, financial situation.

For example , if the salary is 4,500 rubles, then the amount of alimony for one child will be: 4,500/4 = 1,125 rubles.

Forms of remuneration

There are two forms of remuneration : time-based and piece-rate, which in turn are divided into several forms.

1. Time-based form of remuneration.
   • Simple time payment. 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 of hours or days worked. If the employee has a salary, then wages are calculated based on the time worked based on the monthly salary.

   Time-based bonus wages. This form of payment implies that the bonus specified in the employment agreement with the employee or enshrined in other internal documents of the organization is added to the time payment calculations.

2. Piece wages.
   • Direct piecework wages. 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 exceeding the production plan or achieving certain quality indicators of the work performed

3. Piece-progressive form of remuneration. The essence of this form of remuneration is to increase payment for the production of products or work in excess of the established norm.
4. Indirect piecework form of remuneration. Produced for workers in auxiliary production as a percentage of the wages of workers in main production (adjusters, assemblers, assistant foremen, etc.).

   In practice, mixed forms of remuneration are often used. This applies, first of all, to workers combining several positions at one enterprise.

5. Accordal payment. It is used to calculate payment for a set of works or the production of a certain volume of products or work, and not for a specific production operation.

Finished works on a similar topic

• Coursework Types, forms and systems of remuneration, the procedure for calculating it 450 rubles.
• Abstract Types, forms and systems of remuneration, the procedure for calculating it 270 rubles.
• Test work Types, forms and systems of remuneration, the procedure for calculating it 200 rubles.

Receive completed work or specialist advice on your educational project Find out the cost

Calculation of employees' wages

Salaries are calculated in accordance with the tariffs, piece rates, and salaries in force at the enterprise. The time worked by the employee and the volume of products produced are also taken into account.

The following documents are used to calculate wages:

• staffing schedule;
• wage regulations;
• The order of acceptance to work;
• employment agreement or contract.

Based on these documents, the salary amount and form of payment for each employee are calculated. The salary amount can be changed upward or downward.

Correct calculation of compensation for unused vacation. Example and formula.

In the news (here) how long the staffing table is kept.

Sample of personal income tax certificate 2! https://urist.club/other/terminy-i-opredeleniya/spravka-2-ndfl.html

The basis for this are additional documents: orders for bonuses or punishment, memos. The Regulations on Remuneration regulate the procedure for calculating salaries for each category of employees, including the calculation of bonuses.

Pay systems

There are three main remuneration systems :

• tariff;
• tariff-free;
• mixed.

The tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated.

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

Figure 1. Elements of the tariff system of remuneration

A tariff-free wage system implies the non-use of guaranteed tariff rates and official salaries. With a non-tariff 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. The share of an individual employee's salary is determined based on the employee's qualifications and labor participation.

Need some teacher advice on a similar topic? Ask a question to the teacher and get an answer in 15 minutes! Ask a Question

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

Frequency of payments

Currently, the labor code obliges managers to pay remuneration to their employees at least twice a month. Payments are divided into wages and advance payments.

From time to time, legislative bodies put forward bills to change such existing conditions. For example, in a number of Western countries, hourly wages are actively used, while our state is characterized by the determination of a stable monthly salary. It is assumed that workers and employers are more oriented when assessing their labor capabilities based on hourly calculations.

In addition, the government of the country has repeatedly discussed the issue of weekly wages, which will also bring some positive aspects for participants in labor relations. But all these innovations are still only in the process of development.

Similar articles

• How much is salary advance?
• Salary: synthetic and analytical accounting
• Rules for calculating salary advances 2018
• How to calculate average salary
• What should the wage fund include?

Is it necessary to pay the salary of the director - the only founder?

For small organizations in the form of an LLC, a typical situation is when the founder serves as the general director. The question arises: how is the director’s salary calculated and is it necessary to calculate it at all? Or is it worth paying only dividends to the founder-director?

Rostrud, in Letter No. 177-6-1 dated March 6, 2013, states that in this case an employment contract is not concluded with the director. In this case, the sole founder decides to take over the management of the company. And to conclude an employment contract, two parties are required. The Ministry of Finance also supports the position of Rostrud, explaining that in this case an employment contract is not concluded with the founding director and no salary is accrued to him.

This position is controversial, but if you decide not to argue with the regulatory authorities, then do not enter into an employment contract with the director - the sole founder. In this case, it is enough to issue an order.

Sample order on non-payment of wages to the director

What to look for when choosing?

Labor legislation determines the rules and requirements relating to this point. But how can the owner of an organization choose the appropriate option?

According to Article 135 of the Labor Code of the Russian Federation, each employer can choose a suitable remuneration system independently. Each organization must focus on its main objectives in order to avoid making mistakes.

The remuneration option in favor of which the employer has chosen must be specified in an agreement drawn up in a team or in a local act.

In the process of choosing the type of remuneration system, you need to be guided by the type of activity that the company carries out and the peculiarities of the organization of the labor process.

Development of a suitable form in modern conditions

If you follow the rules established in Article 135 of the Labor Code of the Russian Federation, a person’s salary is established in the relevant documents that are available for review. This means that owners of different companies can independently install the system that meets their requirements.

If we are talking about the production process, then it is worth choosing the piecework option, since it will provide an opportunity to save money. The worker will receive a reward for the amount of products he managed to produce. The employer will be able to take into account the results of the process, assessing the quality and speed of work of subordinates.

In the case of time-based wages, remuneration is set for the number of hours the employee works. For example, in the report card you need to put the number 8 or another number in front of the corresponding column. Salaries for employees of the same profession will not differ, so it is difficult for an employer to determine how efficient the production process is.

Establishing documents and local regulations

The procedure for remuneration of personnel is usually prescribed in the Regulations on Remuneration.

To correctly establish a time-based wage system, a simple agreement is sufficient. It records the number of hours that a person has worked. Then you can calculate the salary, which is recorded in the relevant papers.

In the case of a piecework wage system, different rules apply. Here the employer must rely on a piece work order. It indicates the list of works, the deadline for their completion and composition. You also need to indicate the production conditions, the actual and full scope of work performed, costs and prices. The reverse side of such an outfit is supplemented by a report card, which records the time worked.

All principles of work conditions are additionally specified in the route sheet. This document also contains information on recording work performed, as well as other important data.

Some industries require unified forms of documents that make it possible to keep track of production:

• track sheets for cars;
• reports on the use of special equipment for construction;
• For the agro-industrial complex, reports on all types of work done will be needed.

These are the main documents that establish and define the remuneration system, which are accepted by the enterprise.

If an employer ignores the rules prescribed in the Labor Code of the Russian Federation, then he will be held accountable by law, since such actions are punishable.