What is included in remuneration? The concept of wages. Salary structure. Reducing employee wages

Drawing: Dmitry Petrov / "Solidarity"

Why do they pay me so much? What does my salary consist of? These questions most likely arise for any employee. From here it's not far to the next thing: how much should I be paid by law? To answer it, you need to know the law and regulations. About them, the deputy head of the department of social and labor relations of the FNPR, Elena Kosakovskaya, wrote a series of articles, which we bring to the attention of trade union activists.

Wages are the main source of income for most employees around the world and in our country. However, not every worker’s salary allows him to provide a decent life for himself and his family.

What should the salary be? What determines the level of remuneration for each employee? What needs should wages provide?

To answer these pressing questions for every employee, you need to know:

Concept and structure of wages;

Grounds for establishing a specific salary amount;

Mechanisms for increasing wages;

Basic principles of wage regulation;

Types of remuneration systems and methods of their establishment.

CONCEPT AND STRUCTURE OF SALARY

Article 7 of the Constitution of the Russian Federation proclaims the Russian Federation as a social state, the policy of which is aimed at creating conditions that ensure a decent life and free development of people. This article also determines that a guaranteed minimum wage is established in the Russian Federation.

According to Part 3 of Art. 37 of the Constitution of the Russian Federation, everyone is guaranteed the right to work in conditions that meet safety and hygiene requirements, as well as to remuneration for work without any discrimination and not lower than the minimum wage established by federal law (minimum wage).

The constitutional guarantee of remuneration for work not lower than the minimum wage was developed in the Labor Code of the Russian Federation.

In Art. 129 of the Labor Code of the Russian Federation defines the concept of wages.

According to the Labor Code of the Russian Federation, wages, or remuneration (these concepts are identical), recognizes remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal ones, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Thus, in accordance with the law, wages consist of three components:

1) remuneration for work,

2) compensation payments,

3) incentive payments.

All three parts differ significantly in their purpose and in the legal mechanism for their establishment.

FIRST COMPONENT OF SALARY: REMUNERATION FOR LABOR

The first component of wages - remuneration for labor - depends on four factors: on the qualifications of the worker, on the complexity, quantity, and quality of his work.

Let's consider these four factors that influence remuneration for work: worker qualifications, complexity, quantity and quality of work.

1. Qualification of the employee

The definition of an employee's qualifications is established in Art. 195.1 Labor Code of the Russian Federation. According to this article, the qualifications of an employee are his level of knowledge, skills, professional skills and work experience.

The term “qualification” in labor relations means the level of professional preparedness of an employee necessary to perform a specific type of work in a profession or position at a specific workplace in an organization. Each position or profession has its own set of requirements for employee qualifications.

There are two components to qualification: horizontal and vertical.

Horizontal component- this is a certain type and content of specific work, which are combined into the concept of “profession”. A profession is defined by a specific set of knowledge required in working with equipment, tools and materials to produce a specific type of goods and services. This is achieved primarily through the acquisition of knowledge in the process of obtaining professional education.

Vertical component qualifications are the level of complexity and responsibility of the tasks and responsibilities performed within one profession. The deeper an employee is immersed in his profession, the higher the level of qualifications he has, the more complex and responsible tasks he can perform. The vertical component of qualification determines the degree of professionalism of the employee and is achieved by increasing the level of education and acquiring skills in direct work with tools, mechanisms and other instruments of labor in the process of professional activity. Professional experience is assessed by the level of professional education and work experience.

2. Difficulty of work

Determined by the following parameters:

The complexity of the equipment used,

The complexity of the objects of labor,

The complexity of technological processes,

The breadth of the range of operations performed,

Degree of independence and

Degree of responsibility.

The concepts of “complexity of the work performed” and “level of qualifications of the employee” are closely related: the complexity of the work that an employee can perform directly depends on the level of his qualifications.

3. Amount of work

The amount of work (and not the result of it) is:

Or the duration of work,

Or the quantity (volume) of products produced within the normal intensity of labor established on the basis of labor standards.

Normal intensity of work should ensure such expenditure of a person’s physical and (or) mental energy that, after completing the required amount of work, the person is able to restore his strength to the same extent.

It was previously noted that the higher the level of qualifications of the employee, the higher the degree of professionalism, the higher the level of knowledge, as well as skills and abilities that are acquired through repeated activities. Thus, the higher the skill level of a worker, the faster he can complete the job, solve a given problem, or produce a larger quantity of products. Therefore, the amount of labor depends on the skill level of the worker.

At the same time, both the speed of work and the quantity of products produced must correspond to a certain quality.

4. Quality of work

This is a characteristic of a particular work, reflecting the degree of its complexity, responsibility and intensity. Which means that the more complex and responsible work an employee can perform with minimal time, the higher the quality of his work.

The quality of an employee’s work is determined by practice, that is, by actions for which the employee uses the knowledge, skills, and abilities acquired in the process of training and work, that is, his entire professional potential. Consequently, the quality of work, like other factors influencing remuneration for work, depends on the level of qualifications of the employee.

So, the legislator in Art. 129 of the Labor Code of the Russian Federation made remuneration for work dependent on qualifications - the employee’s knowledge, ability to use their knowledge and abilities in specific work, as well as skills that allow them to perform work of varying complexity, quantity and quality. A Art. 132 of the Labor Code of the Russian Federation directly indicates that wages depend on the qualifications of the employee, the complexity of the work performed, the quantity and quality of labor expended.

Moreover, in Part 2 and Part 3 of Art. 129 of the Labor Code of the Russian Federation establishes that the tariff rate and salary (official salary) are a fixed amount of remuneration, depending on the employee’s fulfillment of labor standards or labor (official) duties of a certain complexity (or qualification) per unit of time, without taking into account compensation, incentives and social payments. Thus, tariff rate, salary, official salary are types of remuneration for labor.

Consequently, in accordance with the Labor Code of the Russian Federation, the first component of wages is remuneration for labor:

It is part of the wages, which should remunerate for the work performed in accordance with its name;

It is established directly for the work performed, since it depends on four factors: the qualifications of the worker, the complexity, quantity and quality of the work;

It is a fixed amount of remuneration in the form of salary, official salary, tariff rate;

It should increase in size as the worker’s skill level increases and the complexity, quantity and quality of the work he performs increases. The higher the level of qualifications and the complexity of the work performed, the higher the tariff rates or salaries (official salaries) should be.

COMPOSITION OF THE MINIMUM WAGE

Federal Law No. 54-FZ in 2007 from Art. 129 and art. 133 of the Labor Code of the Russian Federation the following definitions were excluded:

1) “Minimum wage (minimum wage) - the amount of monthly wage established by federal law for the work of an unskilled worker who has fully worked the standard working hours while performing simple work under normal working conditions. The minimum wage does not include compensation, incentives and social payments.”

2) “The size of tariff rates, salaries (official salaries), as well as basic salaries (basic official salaries), basic wage rates for professional qualification groups of workers cannot be lower than the minimum wage.”

These legal norms directly indicated that:

The minimum wage does not include compensation, incentives and social payments;

Tariff rates and salaries cannot be lower than the minimum wage;

The minimum wage was to be paid to a worker for unskilled labor in simple conditions.

However, the exclusion of a number of norms from the Labor Code of the Russian Federation did not change the structure of the minimum wage, which still cannot include any payments other than remuneration for labor.

Let's consider the norms of the Constitution of the Russian Federation and the Labor Code of the Russian Federation in the system.

In accordance with the definition of wages in Art. 129 of the Labor Code of the Russian Federation, wages consist of three parts. And in accordance with the definition of remuneration systems in Art. 135 of the Labor Code of the Russian Federation, the remuneration system also consists of three parts:

If we compare these definitions with each other, it is obvious that remuneration for work in Art. 129 of the Labor Code of the Russian Federation is equated by the legislator to the amounts of tariff rates and salaries in Art. 135 of the Labor Code of the Russian Federation, in which there are no compensation or incentive payments.

Also in accordance with Part 3 of Art. 37 of the Constitution of the Russian Federation “everyone has the right... to remuneration for work without any discrimination and not lower than the minimum wage established by federal law...”. The Constitution of the Russian Federation also does not provide for any compensation or incentive payments in remuneration for labor.

Previously, we found out that the tariff rate, salary (official salary) are types of remuneration for work. That is, in accordance with the Constitution of the Russian Federation, remuneration for work cannot be lower than the minimum wage. Consequently, salaries (official salaries) or tariff rates also cannot be lower than the minimum wage.

Thus, by virtue of Part 3 of Art. 37 of the Constitution of the Russian Federation, as well as on the basis of Part 1 of Art. 129 and part 2 of Art. 135 of the Labor Code of the Russian Federation, the sizes of tariff rates and salaries, as types of remuneration for work, cannot be lower than the minimum wage.

Moreover, in accordance with Part 3 of Art. 133 of the Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked the standard working hours during this period and fulfilled labor standards (labor duties) cannot be lower than the minimum wage. Provisions of Art. 133 of the Labor Code of the Russian Federation directly indicate that wages in that part that is paid for work performed: working hours or labor standards (labor duties) cannot be lower than the minimum wage. Remuneration for work is established directly for work performed in the form of a specific tariff rate or salary (official salary). Therefore, the size of the tariff rate or salary (official salary) cannot be lower than the minimum wage, as on the basis of Part 3 of Art. 37 of the Constitution of the Russian Federation, and on the basis of Part 3 of Art. 133 Labor Code of the Russian Federation.

Consequently, the employer is obliged to pay the employee wages in the form of a tariff rate or salary not lower than the minimum wage, regardless of whether the organization (enterprise) pays compensation, incentives or social payments.

Note that, in contrast to the minimum wage established by federal law, compensation and incentive payments can be established by other regulatory legal acts (decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, orders of the Ministry of Labor of the Russian Federation and other federal executive bodies, regulatory legal acts of constituent entities of the Russian Federation and acts of bodies local government), as well as agreements, collective agreements, orders or instructions of the head of a particular organization. This means that neither the President of the Russian Federation, nor the government of the Russian Federation, nor the authorities of the constituent entities of the Russian Federation, nor local governments, and especially employers, have the right, by their decisions, to interfere with the Constitution of the Russian Federation and the Labor Code of the Russian Federation and influence the composition of the minimum wage.

This means that the above payments must be set in excess of the salary or tariff rate. And in cases of regional coefficients and percentage bonuses for work in the regions of the Far North and equivalent territories - in addition to all three components of wages.

Thus, remuneration for work in the form of salary (official salary), tariff rate cannot be lower than the minimum wage - without taking into account compensation, incentives and other payments.

* * *

You can learn more systematically and comprehensively about the implementation and protection of labor rights, freedoms and legitimate interests of workers, including in the field of remuneration, in the scientific and practical publication of the Secretary of the FNPR, Candidate of Legal Sciences, Honored Lawyer of the Russian Federation N.G. Gladkova “Implementation and protection of labor rights, freedoms and legitimate interests of workers: a handbook for trade union workers and trade union activists” (Moscow: Prospekt, 2017).

All working people want to be paid for their work. Remuneration for it is calculated in different ways and is determined by job responsibilities, the amount of time spent on work, the quality and volume of work.

For them, wages are the main source of income and serve to satisfy daily needs and improve their well-being. It is in his interest to have higher wages through improved results.

The employer strives to minimize the employee’s wages, since he sees them only as production costs.

What is salary

If we look at the legislation, we can see that wages are remuneration for work, which is directly related to the employee’s skill level, how complex tasks he can perform, and what the working conditions are. This also includes incentive payments, as well as various compensations.

There are many definitions of what a salary is. This, in any case, is a concept closely related to the concept of the price of labor.

In a word, the value of the product created by the employee must provide him with the payment of wages, reimburse all production costs and make a profit.

In principle, the Labor Code prescribes only the basic concepts of wages. The decision on what types and forms of wages to apply in your company is made exclusively by its director and chief accountant.

Salary is the monetary reward received by an employee for his work

Salary forms

There are two slightly different concepts - types and forms of salary. If there are only two species, then there are significantly more forms, since the main forms are further divided.

Remuneration can be in two main forms:

First, the main one, provides for a payment calculated based on a predetermined salary. The enterprise has developed tariff schedules that set out salaries for workers of different professions and skill levels. Based on it and the amount of time actually worked, the final payment is calculated.
Second, piecework, has prices not according to professions and qualifications, but according to the type of work, each of which has a specific cost. Based on what exactly the employee did, his remuneration will be calculated. This type of salary is divided into several types.

Time form

This method is used in cases where labor standardization is not necessary or is simply impossible.

Imagine a situation where a worker must complete a certain number of items in order to receive a specific amount of money.

In this case, he will strive to produce a given quantity, regardless of quality.

But what if the product requires high precision manufacturing? If quality is more important than quantity This is where paying for time, not quantity, will help. It is necessary to ensure that the employee does not have to rush, so that quality comes first.

In time-based wages, the decisive factor is the time worked, taking into account the employee’s salary

For an employee, time-based payment guarantees constant earnings regardless of a decrease in the level of production, but does not provide the opportunity to increase it by increasing the intensity of his work or the share of participation in the production process. For an enterprise, the time-based form does not allow increasing the output of workers, but with an increase in production, wage savings are guaranteed.

This method also has its own division into simple and premium forms. This can be a basic salary or an additional one:

Simple Time Form does not involve the payment of bonuses, the amount for the employee is constant and is determined depending on the established salary or the established tariff rate - hourly or daily. If a monthly salary is established and the employee has worked all days of the month, the amount of the monthly salary corresponds to the salary.
Time-premium method consists of adding the bonus amount to the amount of the basic payment. The percentage of the bonus is determined by the management of the enterprise on a monthly basis and depends on the profit received for the month. However, there are cases when this percentage is fixed and the bonus amount changes only if the amount of the basic payment has changed (for example, due to days taken by the employee at his own expense).

Piece form

This method is used in an enterprise precisely when the number of products produced comes first.

In this form, the employee can increase his salary by increasing productivity through the use of advanced methods and techniques in work or by increasing the intensity of work.

With piecework payment, the management of the enterprise, in order to increase production, can stimulate the production of workers.

But we should not forget that such actions can negatively affect the quality of the products. There are several types of piecework payment:

Straight. This method of payment provides for tariff rates despite the fact that it is piecework. The fact is that even with piecework, there is a fixed number of products or work that must be completed in accordance with the standards. Based on this, the tariff rate is calculated. So, a person can do more or less, but the bet is calculated based on the average indicator identified as a result of observations.
Premium. In this case, there is practically no difference from direct payment. To this is added a certain amount that can be paid to the employee for the absence of defects or for saving materials. There are also bonuses for significantly exceeding the standard volume of work.
Progressive. This payment method has its own advantages. As we know, with piecework, standards still exist. Which the employee is obliged to fulfill. If he performs more than the norm, then he is paid extra at the average rate. So, with the progressive form, for each subsequent product made above the norm, the payment increases.
Indirect. This method is intended for auxiliary workers who set up machines, package manufactured products, etc. To make it clear, let's explain with an example. The remuneration of the machine operator depends on how many products the main worker made on it. Thus, the auxiliary worker is directly dependent on the main one. If the second one performs more work than the standard and receives a bonus, then the first one will also receive it.
Chord. In the case when a team of workers is paid for a predetermined amount of work and pre-agreed deadlines for its completion, it is better to use the chord system. The distribution of earnings between team members should directly depend on the time each person works.
Collective. In this case, everything depends on the work of the entire team, and not just on one person. The task is issued to the brigade, and it must be completed. However, this method also has difficulties. It is quite difficult to take into account how much work each individual person put into the common cause. After all, the amount of money due is paid to the entire team and it needs to be distributed.

Piece wages directly depend on production volumes

Types of salary

What are the types of salary? What is the sum that the employee will ultimately receive? According to the Labor Code, there are two types of wages.

Salary There is a main and an additional one. The first of them is paid in any case, but the second is optional.

The first type includes:

those amounts that are paid to the employee for actual work time or, in the case of piecework payment, for the number of works. This includes not only basic tariff rates, but also bonuses;
amounts that will be paid if a person worked overtime or at night, if his working conditions differ from the normal ones established by law;
amounts received by an employee who works on a piece-rate basis, but is forced to remain idle due to the fault of the enterprise.

Additional wages are special payments provided for by law, according to which company employees receive, in addition to the basic amount, some additional remuneration. This may include payment for vacation, payment of benefits in case of layoffs, payment to women who went to work with an infant in their arms, etc.

Source: http://vashbiznesplan.ru/terminy/formy-vidy-zarplaty.html

Surely, every employee would like his salary to meet his needs, the salary to provide his family with everything necessary.

When setting wages, the employer takes into account production costs, the prevailing wage level in the industry, and also expects to make a profit.

Therefore, the interests of the employer and employee regarding the sphere of remuneration come into conflict? What is salary? How are wages calculated? Not every employee fully understands the meaning of such concepts. We invite you to look into these issues together.

Salary or wages

The concepts of “salary” and “remuneration” are completely equivalent. In the Labor Code of the Russian Federation, both of these meanings are used, without actually making any differences between them, guided only by the principle of euphony in certain expressions.

Initially, labor legislation distinguished between the following concepts: remuneration as a system of labor relations, and wages as material remuneration. However, in the current edition of the Labor Code of the Russian Federation, such a difference has been eliminated.

By definition, wages (wages) are material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of the work, including incentive payments, as well as guarantees and compensation to employees for work in difficult conditions. The concepts of “wage” and “wages” are closely related to the concept of minimum wage (minimum wage).

Payroll

Any accruals, be it wages, vacation pay, bonuses and other payments, are made on the basis of local regulations.

Salaries are calculated according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, night work, overtime, piecework rates, payment for forced downtime due to the fault of the employer, and the like.

Additional payment is payment for unworked time, namely: additional breaks for nursing mothers, performance of public duties, vacations, as well as benefits associated with dismissal and disability.

The remuneration of each employee must be recorded in the employer’s orders.

Procedure and terms of payment

The employer notifies each of his employees in writing about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received.

Payment of wages is carried out either at the place of work, or by transferring funds to the employee’s bank card.

Payment conditions are established by a collective or individual employment contract.

Payments are made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, payment is made on the previous working day.

Form of remuneration

There are several forms of remuneration: piecework and time-based.

Piecework is a wage in which payment is calculated from the number of units of product produced in a certain period, taking into account the quality of the product and the complexity of working conditions.

Types of piecework wages include:

direct piecework - wages directly dependent on the number of products produced, work performed, based on fixed prices taking into account the qualifications of the employee;
piecework-bonus – provides for the accrual of bonuses for exceeding production standards;
piecework-progressive - payment for manufactured products within the norms at established prices, and products exceeding the norm are paid at prices according to a progressive scale, but not higher than double the rate;
chordal – provides for an assessment of the volume of various works indicating a specific deadline for their completion;
indirect piecework - used to improve labor productivity in servicing equipment and workplaces. The work is paid based on the product produced by the main worker.

Time-based is a form of payment in which the salary depends on the time worked, taking into account the working conditions and qualifications of the employee.

With this form of payment, the employee is assigned time-standardized tasks. There are simple time-based types of payment and time-based bonus types:

simple time-based – payment for time worked, regardless of the size of the work performed;
time-based - bonus - payment for time worked at a rate with bonuses for the quality of work performed.

To ensure the material interest of employees in fulfilling plans, bonus systems are used: remuneration (bonus) based on work results and other forms of material incentives.

Violation of deadlines for payment of wages and salaries

In case of failure to pay wages on time, the employer is subject to liability in accordance with federal law.

If the period of delay in payment is more than 15 days, the employee has the right to stop work until the debt is paid, being sure to notify the employer.

It is not allowed to stop work during a period of martial law or a state of emergency, in military and paramilitary formations, by civil servants, workers whose labor function is related to ensuring the livelihoods of the population, as well as those serving hazardous industries.

During a work stoppage, the employee has the right not to be at the workplace and is obliged to return to the established working hours no later than the next day after receiving notification of the employer’s readiness to pay wages.

For each day of delay, the employer is obliged to pay monetary compensation and compensate for moral damage caused to the employee.

Employees have the right to protect their rights to receive wages by filing the following claims in court:

Claim for recovery of wages

Statement of claim for recovery of monetary compensation for delayed payments

Statement of claim for wage indexation

Statement of claim for recovery of severance pay

Statement of claim for moral damages from the employer

Source: http://iskiplus.ru/zarabotnaya-plata/

What is salary and the basic principles of its calculation?

The right to receive a minimum salary is guaranteed by the Constitution of the Russian Federation.

According to the Labor Code of the Russian Federation, wages are paid twice a month; the payment procedure and calculations must be brought to the attention of the employee.

Functions

Some of them lead to differentiation of the level of earnings, others to its equalization.

The main functions are:

reproduction function. Compensates workers for labor expended in production. Here the most important sign of implementation is the size of the salary;
stimulating or motivational function. Increases the interest of workers in increasing production, directs their interest to increasing their labor contribution and, consequently, the level of income received;
social function. Helps to implement the principle of social justice;
accounting and production function. The ability to characterize the degree of labor participation in the pricing process and its share in total production costs;
regulatory function. It regulates the relationship between supply and demand in the labor market and forms the level of employment.

Kinds

Salaries are divided into two main types:

Main. Includes remuneration for time worked, taking into account the quantity and quality of work, additional payments (night shifts and overtime), and payments for downtime. Paid according to the tariff rate, salary, bonuses, piece rates.
Additional. Includes all payments provided for by law for unworked time (periods of maintaining average earnings): payment of guaranteed annual leave, payment of benefits upon dismissal, etc.

Amount and form of payments

The amount of remuneration depends on the form of payment accepted at the enterprise. There can be two of them:

Piecework

The amount of remuneration depends on the volume of work performed. Divided into:

direct, proportional to production;
piecework-bonus, with additional payment of bonuses;
piecework-progressive, when the prices for performing work are within the norm are one, above the norm - others;
collective piecework, which is established if the amount of output cannot be calculated individually.

Piece payment allows the enterprise to stimulate the work of workers and increase production, but with its growth, a decrease in quality is possible.

Time-based

Earnings directly depend on the rate (hourly, daily, monthly) and time worked.

Divided into:

simple, in which the rate is multiplied by the amount of time worked;
time-based bonus, when a percentage of the rate in the form of a bonus is added to the simple one.

For an enterprise, the time-based form of remuneration has the advantage that as production increases, costs remain the same. The disadvantage is that there is no incentive for employees to increase productivity.

North America

In the United States of America, wages are high ($3,263) and vary greatly from state to state.

CIS countries

Source: http://zakonguru.com/trudovoe/oplata/zarplata

remuneration for work

Wage is the amount of money that an employee receives from an employer for performing a specific job specified in a job description or described verbally.

The following types of wages are distinguished:

– main. This is a mandatory, pre-agreed payment depending on the form of payment at the enterprise: salary, piece rate or tariff rate. Also included in the basic salary are additional payments for length of service, bonuses, overtime work, etc.

– additional. This is a kind of reward for working above the norm, encouragement for success, working conditions, severance pay, etc. These payments are optional and are carried out at the initiative of the employer.

Depending on the payment system used by the employer, an employment contract is concluded with the employee, none of the clauses of which should contradict Article 135 of the Labor Code of the Russian Federation.

It is worth noting that all additional payments: additional payments, allowances, bonuses, as well as the conditions under which the work will be performed must be specified in the employment contract.

Another important point is the frequency with which wages are paid. It must be at least twice a month; this norm is prescribed in Article 136 of the Labor Code of the Russian Federation.

Payment days at each enterprise and in each organization must be determined and recorded in the internal labor regulations.

If the payment day falls on a weekend, the payment must be made the day before. As for vacation pay, it must be paid within three days from the date the employee goes on vacation.

If vacation pay is not paid on time, then according to Article 124 of the Labor Code of the Russian Federation, the employee has the right to postpone his vacation to another time.

As for the amounts that are accrued to an employee who works full time (who has fulfilled the norm), they should not be less than the minimum wage established by law. Each enterprise has the right to introduce its own minimum wage (not less than the officially determined one).

The minimum wage is an economically justified amount of money established by law, less than which employers do not have the right to pay their subordinates.

For the public sector, the rate of a first-class worker is equal to the amount of the minimum wage.

With rising inflation, revisions in the consumer basket, changes in the gross national product and other factors, the minimum wage changes.

Most social payments depend on the size of this indicator. We can say that this amount is the basis for the state provision system of social guarantees for citizens in the area of income.

In economics, there are concepts such as real wages and nominal wages.

As for the nominal, it represents the amount of money that was received from the employer over a certain period of time.

This indicator cannot reflect the real standard of living of a worker, since an increase in wages does not always indicate an improvement in his paying ability.

While the real salary shows how many services or goods can be purchased for the amount of money received.

The resulting indicator will reflect the true picture of a person’s paying ability.

The dynamics of growth in real and nominal wages can be diametrically opposite if the country has a fairly high level of inflation.

In a market economy, an enterprise has the right to independently choose the system and form of remuneration, work and rest hours, methods and methods of incentives for its workers. The main condition is that the basic guarantees of the state in the field of payment and working conditions must be observed by employers.

Source: http://.ru/article/41367/zarabotnaya-plata

What is salary? – Cash payment to the employee

In economic theory, in a broad sense, wages are monetary payments that are due to a worker as compensation for his work. Different sources differ in their definition of what wages are.

From the employee’s point of view, this is the price of labor resources spent on the production process. From the employer’s point of view, these are the costs of production and sales of products, which are used to pay employees, etc.

But it is equally important to know what is included in wages, and today this is payment for time worked (salary, tariff rates, additional payments and allowances), payment for time not worked (vacation pay, temporary disability benefits) and one-time payments (bonuses, assistance for vacation, annual remuneration).

According to its functions, wages should motivate a person to work, provide for the material needs of the employee and his family, ensure a professional and cultural level, and stimulate increased labor activity. It must provide status, regulate the relationship between demand and supply of labor, and, of course, determine the extent to which the worker participates in the total costs of production.

Types of wages

Salary happens

time-based (guaranteed monthly salary),
piecework (earnings directly depend on the intensity of work).

But in order to assess how well wages satisfy the worker’s needs, it is also necessary to distinguish between nominal and real wages.

Nominal wage is the amount that is paid to an employee over a certain period of time for hours worked or products produced.
Real wages are the volume of material goods, goods and services that an employee can purchase with the amount of money remaining from the nominal wage after paying taxes and mandatory contributions.

What does salary depend on? First of all, it depends on supply and demand in the market. For example, recently the prestigious and highly paid profession of economist lost its status due to an overabundance of novice specialists.

Oddly enough, age affects the level of salary.

Students and university graduates, as well as retirees, are less likely to defend demands for increased wages, while people aged 24 to 45 are more interested in increased wages.

The level of wages can be influenced by trade unions and legislation, but still the main factor is the qualifications and active life position of the employee himself, his personal contribution and level of responsibility for the assigned work.

How much do you earn?

When looking for a job, many people pay attention to such a factor as the average salary.

This is an economic indicator, which is determined by dividing the total amount of accrued wages by the average number of employees of an enterprise, organization or sector of the national economy.

But it gives only a vague idea of the industry as a whole.

In order to adequately assess the amount of wages, you need to take into account such a parameter as the wage rate - this is the price that the employer pays for the use of labor for a certain period of time. In the labor code, the wage rate is determined without taking into account bonuses and compensation and before withholding income tax and national insurance contributions.

Source: https://elhow.ru/fininsy/finansovye-opredelenija/chto-takoe-zarabotnaja-plata

What types of wages and forms of remuneration are there?

Types of wages and forms of remuneration- what do these concepts mean, what is their difference? ABOUT types of wages, we will talk about the forms in which it can be accrued and how an employee can defend his rights in matters of this kind in this article.

About wages and their types

Forms of remuneration

Concepts like types and forms of wages, are familiar to many, but not everyone understands what the differences between them are. Let's try to find out.

About wages and their types

Wages in our country, as throughout the world, are the main means of financial support for the working population. What should be understood by this term?

These are payments to working citizens, made taking into account such indicators as:

the time they worked;
volume and quality of work performed;
overtime and night working hours;
downtime is not their fault.

According to Art. 136 of the Labor Code of the Russian Federation, salaries must be paid to employees at least 2 times a month.

In this case, the days on which its payment is made are established by the employment contract and other internal local regulations of the employer.

For certain categories of workers, the law or contract may provide for a special period for payment of wages (for example, workers employed on a rotational basis may be paid based on the results of the entire shift).

However, payments in favor of the employee are not limited to the basic salary, since the amount that is paid to the employee for the period worked (regardless of what is taken as a day, a week, a month or several months) is the basic salary employee is the first type of salary.

Labor legislation also provides additional guarantees for the working population.

In this case, we can talk about the payment of benefits and additional payments to certain categories of workers, as well as the provision of paid leaves.

And so the next one arises type of salary- additional. Such salaries, in particular, include:

payment of annual paid leave;
payments for time not worked by the employee, which, in accordance with the law, is still subject to payment (for example, during downtime);
payment of breaks from work for breastfeeding women;
payment of preferential hours to minor employees;
payment of severance pay to employees in case of dismissal, etc.

You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee.

Of course, the most common form of payment is monetary, but the law does not prohibit the conclusion of employment contracts containing a condition for payment in another form.

In unofficial sources you can also find a division of salaries into the so-called white and black.

It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it is also not worth talking about all the “delights” of black money, since this topical topic is often discussed in the media.

However, we still consider it appropriate to present this classification, since these types of wages exist in modern society.

Forms of remuneration

The form of remuneration refers to the procedure for calculating an employee’s salary and the choice of the initial unit on the basis of which it is calculated.

There are only two forms of payment in our country; everything else is regarded only as their subtypes.

Today, there are piecework and time-based forms of remuneration, while the employer has the right to determine the calculation procedure independently.

In the first case, the employee’s salary depends to a greater extent on the quality of his work.

To make the calculation, the employer needs to take into account 2 main values, which are production and time standards.

When calculating earnings, he evaluates how well the employee worked, based on how much work he completed per unit of time.

That is, when calculating payment in this case, prices for the work actually performed (products manufactured by the person) are used.

The initial value is calculated by dividing the hourly tariff rate, taking into account the type of work performed, by the hourly production rate or by dividing this rate by the time rate, measured in hours/days.

Then all that remains is to multiply the result by the number of products produced by the employee.

Note that the employer, when determining the size of the piece rate, takes as a basis the rates according to the tariff of the work performed, and not the tariff category available to an individual employee.

Depending on the method chosen by the employer for calculating piecework wages, the following types can be distinguished:

Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the volume of work performed) and the piece rate.
Piecework progressive. The employer increases the piece rate for part of the manufactured products (the volume of work performed) above the established standards.
Piece premium. In this case, the employee is due not only a direct salary (based on the volume of products delivered), but also an additional payment when he reaches certain indicators (when working above established standards, eliminating manufacturing defects, accelerating the production process, etc.).

However, the most common form of payment today is the time-based form of payment.

In this form, the employee’s salary will depend on what tariff rate is in effect for a particular employer, as well as on how much time he actually worked in the accounting period. In this case, we can talk about 2 subtypes of time payment:

simple, in which the amount of earnings is determined by the usual multiplication of the tariff rate by the number of hours worked;
time-based bonus, when the payment includes a bonus, which is calculated as a percentage of the tariff rate.

As you can see, types of wages and shapes wages are very close concepts to each other, but not analogous.

Source: http://nsovetnik.ru/zarplata/kakie_byvayut_vidy_zarabotnoj_platy_i_formy_oplaty_truda/

Types of wages (nominal and real)

The nominal salary is not always adequate to the real prices of goods and services. Very often, its significant value does not allow a person to live with dignity.

And the point is not that he does not know how to rationally spend the income he receives, but that these incomes do not meet the actual standard of living.

In labor legislation, remuneration is understood as the remuneration that is accrued and paid to an employee for the performance of his official duties.

Besides, include salary and various:

compensation in the form of additional payments and allowances. For example, these include the northern coefficient, paid for work in special climatic conditions; payments for work in areas that are radioactively contaminated; for working overtime, etc.
incentive payments. For example, bonuses and other remunerations that are paid for the best performance in work, etc.

Salary, including all payments, depends on many factors, in particular:

on the qualifications of the employee;
on the complexity and volume of work he performs;
on the quality of working conditions;
from working in a budget or commercial enterprise.

In addition, wages depend on the remuneration system adopted by the enterprise, as well as on the availability and nature of incentive payments approved by local regulations, collective agreements, or otherwise.

In this regard, the maximum wage is not limited in any way, but it has a minimum threshold, which is established by law. This is the so-called minimum wage or minimum wage.

The salary cannot be lower than this value (provided that the employee has worked the standard working hours established by labor legislation and has fully fulfilled the work duties assigned to him during this period).

What are real and nominal wages?

In the understanding of an ordinary person, a salary is what he received in his hands at the cash desk of the enterprise.

However, in fact, wages are a more complex economic quantity:

real wages- this is the volume of material and moral benefits that a person can acquire for the wages he receives in nominal terms. In other words, the real salary is the level of well-being that a person receives for his work, expressed in national currency. Those. if an employee received 100 thousand rubles in hand, and bread in the store costs 50 thousand rubles, then his real salary is estimated at only 2 loaves of bread;
nominal salary- this is the amount of money accrued to the employee per month (or other period of time) and expressed in banknotes of the national currency. This value depends on the level of inflation, unemployment and other factors. Even a significant nominal expression of this salary does not mean that a person is rich. This was the case in the 1990s. in Russia, when the inflation rate changed every day, amounting to hundreds of percent. And in such conditions, payment of labor in cash lost its relevance. Barter was more valued - the exchange of things for things or for services, in which money was not involved. Those. currency was anything, but not the national currency: a bag of potatoes, a roll of fabric, repairs, etc. And such an exchange threatened the state with a budget deficit, since taxes were not paid on barter. And this ultimately led to an increase in inflation due to compensation for the budget deficit by the growth of the money supply.

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What is the difference between a nominal salary and its real value?

This difference is most clearly manifested in crisis conditions - during a period when, due to inflation, there is an increase in nominal wages and a decrease in its real size.

What's happened inflation? This is the depreciation of national and foreign currencies (if the crisis affects more than just one country).

However, this depreciation is the result of a systemic crisis, which affects all areas:

a drop in the level of production due to a decrease in demand for products due to their obsolescence, deterioration in quality, overproduction, etc.
this fall entails a decrease in labor demand;
which in turn leads to a rapid increase in nominal prices of goods and services, which become the only currency instead of banknotes and are usually exchangeable for similar assets and offers;
this leads to a budget deficit, which is closed by issuing a large volume of money supply;
and this contributes to a sharp drop in real wages and its growth in nominal values.

In such dependence it is bright there is a difference between real and nominal wages.

But to see this connection and difference more clearly, you can use the following conditional example: a year ago the nominal salary was 10,000 rubles, and with this amount one could purchase 50 kg of meat at a price of 200 rubles/kg. This year the nominal value is 15,000 rubles, but the price of meat has increased to 350 rubles/kg. Then, in reality, the salary will allow a person to purchase only 43 kg of meat. Due to rising prices, real wages, despite the increase in their nominal value, fell.

What is the relationship between these quantities?

In addition to the connection discussed above between these types of remuneration, there is another relationship arising due to increased demand for labor.

Under these conditions, especially if we are talking about highly qualified and experienced specialists or professions that are rare in the labor market, but very in demand, the level of wages increases, both nominal and real. Even in conditions of increased inflation, such a sought-after employee receives a high salary, which allows him to live prosperously. It all depends on the field in which the employing company operates and the products it produces.

What if the inflation rate is acceptable and there is no crisis in the country? Then, even without a growing demand for labor, workers can receive high wages. A similar phenomenon was observed in Russia until 2008.

One of its reasons was the demand for goods fueled by consumer loans and, accordingly, the growth of their production, which provided employees of such enterprises with good wages in nominal terms. And if it is possible to take out a loan, the level of real wages does not matter. But this is gradually leading to a crisis.

How is the real and nominal wage index calculated?

The index is a value that, as a percentage, reflects the change in the analyzed indicator in comparison with the previous period of time, which is taken as the base value.

Nominal value index remuneration (INOT) is considered very simple. For example, if such a salary (ZTEK) increased by 20% compared to last year (ZPG), which is taken as 100%, then this means that its index in the current year will be 120%, or:

INOT = ZTEK: ZPG x 100

And here real wage index(IROT) is calculated more complexly - as the ratio of the nominal wage index (INOT) and the consumer price index (CPI):

IROT = INOT: CPI x 100,
CPI = Current price level: Last year's price level x 100

These formulas allow you to track the dynamics of all indicators and identify the magnitude of their changes. And this, in turn, helps to find out the reason for the fall or increase in real wage estimates.

Source: http://www.DelaSuper.ru/view_post.php?id=9403

1. Forms and structure of wages. Pay systems

Salary (employee remuneration) consists of 4 parts:

Remuneration for work, the amount of which depends on factors such as the qualifications of the employee, complexity, quantity, quality and conditions of the work performed;
Compensation payments - additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature;
Incentive payments – additional payments and bonuses of an incentive nature, bonuses and other incentive payments.
Social payments (there is no definition of social payments in Russian labor legislation).

Depending on which criterion is the main one in determining the amount of an employee’s salary, time-based and piece-rate forms of remuneration are distinguished.

With a time-based form of remuneration, the main criterion for determining the amount of wages is the time spent, and with a piece-rate form of remuneration, wages are determined depending on the number of products produced, services provided or work performed.

Examples where the piecework system can be used. What to do if, due to objective circumstances, the quantity of products/works/services is very small (the seller cannot sell much because there are no buyers)?

The piecework form of remuneration is usually used where output depends on the efforts of the employee himself, in mechanized operations, in trade, or in cases where the employer needs to interest the employee in increasing the quantity of output.

The advantage of a piece-rate wage system is that the employer does not need to control how employees use working time, since each employee is interested in producing more output. But piecework wages cannot be applied everywhere. To use it, you need to have a real opportunity to record quantitative indicators of labor results.

If, with piecework wages due to objective circumstances beyond the employee’s control, the quantity of products produced, services rendered or goods sold does not allow the employee to receive a salary of at least the minimum wage, then, since the employee has worked the full standard working time for the month, he cannot be paid wages paid below the minimum wage.

Example of piecework wages:

The organization has established direct piecework wages. In a month, the employee produced 800 units of product. Piece price per unit of production – 20 rubles. Therefore, the employee’s earnings for October were:

800 units x 20 rub/unit = 16,000 rub.

Along with simple time-based remuneration and simple piece-rate remuneration, additional criteria for determining the employee’s labor productivity can be established, which introduce certain changes to the remuneration system.

Thus, with time-based bonus payment, the employee is paid the official salary and (or) tariff rate, and when producing additional products, a bonus is awarded according to the indicators established by the Regulations on Bonuses (quality of work, urgency of its completion, absence of complaints from clients, etc. .).

With piece-rate wages for exceeding production standards, in addition to remuneration for labor, the employee is paid a bonus or other incentive payment. The employee’s salary in this case consists of piecework earnings, calculated on the basis of prices, the quantity of products produced, and bonuses.

One of the most common remuneration systems is the tariff system, which allows differentiation of remuneration depending on its quality, quantity and qualifications of workers and other factors.

The main elements of the tariff system are:

tariff rates;
official salaries;
tariff coefficients;
tariff schedule.

When using a tariff system of remuneration, the main forms of remuneration for labor are remuneration at tariff rates and remuneration based on the official salary.

The size of the tariff rate depends on the complexity of the work and the qualifications required to fulfill the labor standard per unit of time.”

The unit of time can be an hour, a working day, a shift, or a month.

When using a wage rate system, the employee's remuneration depends on the actual time worked.

Salary (official salary) is a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments. Most often, official salaries are established for employees of organizations financed from the federal budget, budgets of constituent entities of the Russian Federation and budgets of municipalities, as well as for employees filling positions of organization managers.

Using the tariff schedule, a relationship is established between qualification categories and tariff coefficients, which make it possible to distinguish between the wages of workers with different levels of qualifications and competence.

The tariff category establishes the requirements for the level of qualifications of the employee and characterizes such a parameter as the complexity of the work.

Compensation payments of a compensatory nature are paid for work under conditions deviating from normal ones.

Mandatory compensation payments are directly provided for by regulations (every employer is obliged to pay them, if there are grounds), however, other, additional compensation payments can be established by contract. Mandatory payments include:

Incentive payments, in contrast to compensation payments, are aimed at stimulating the achievement of high results, increasing labor productivity and encouraging employees. The most common type of incentive payment is a bonus.

Most often, bonuses are paid for individual achievements, but in some cases they can be paid to a group of employees for the results of the activities of employees of the organization as a whole, employees of a structural unit of the organization, department, workshop or team.

Bonuses, additional payments and incentive allowances must be indicated in remuneration systems, which are established in collective agreements, agreements and local regulations.

Source: http://trudprava.ru/base/wage/536

Types of wages in Russia: white, black, minimum and others

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At first glance, it is impossible to imagine what a regular salary might look like. But in Russia there are several types and methods of remuneration. We touched on this in the previous article, but now we will look at the main types of salaries.

“White” and “Black” wages

The first type of remuneration is so called because it is of an official nature. These figures go through all the statements of the enterprise, are displayed in all accounting reports, and the employee, receiving money for his work, must put his signature on the payment document.

Black wages are invisible, no one knows about them, taxes are not deducted from this type of wage.

They receive this money without signing for it; accordingly, there can be no talk of any pension fund or social insurance.

The “black” type of income is chosen by those who do not think about the future, about what will happen when their working time passes.

Minimal salary

The minimum wage is set by law. The employer does not have the right to lower this level when paying wages. Most often, it is the minimum wage that is “white”, the one that is reflected in the payroll statements.

Basic and additional salary

An employee's remuneration is calculated based on the following indicators:

quality of work;
number of hours;
overtime hours and days;
work on weekends and holidays;
night shifts.

From the main type of official earnings the following will be deducted:

payments for membership in a trade union;
income tax;
pension insurance contributions;
alimony;
it may even be possible that deductions will be made for the loan if the employee himself requests it.

Additional types of salaries in Russia include the following income:

compulsory annual leave;
temporary break from work for nursing mothers;
preferential payments to employees who have not reached the age of majority;
severance pay after dismissal;
payment for unworked time, which is provided for by the laws of the Russian Federation.

Part-time salary

Each “state employee” tries with all his might to increase the amount for which he signs on the payroll at the end of the month worked. In turn, these types of part-time salaries in Russia also have their own options:

find a second job outside the walls of your “native” enterprise;
combine two positions in one production;
combine your main job and the responsibilities of a colleague who is on vacation or absent for health reasons.

A part-time employee is also required to sign an employment contract, comply with the internal regulations, as well as all his duties in accordance with the job description.

The salary of an employee of an enterprise who works part-time is calculated as follows: the total number of part-time working hours should not be more than half of his working time in the main position.

Time salary

This type of salary is calculated for the number of hours actually worked. This payment system is used when it is impossible to determine the volume of work done in the production of any type of product, the quantity of which can be measured in any way.

For example, these may be management positions, when the salary depends only on the tariff rate and the number of hours spent at the workplace.

For clarity, if the salary is 6,000 rubles for 40 hours a week, and the employee actually works only 30, then the time wage will be less.

The recording of working hours of such a salary can be determined by various time units:

total number of hours worked;
days;
months.

In addition, there are two forms of payment for time-based work.

Simple form. The calculation is as follows: the employee’s rate, which is set for him based on his length of service, position or rank, is multiplied by the number of hours that he actually worked.
Time-premium form. The basic accrual scheme remains the same, but a premium is also added, which is a certain percentage of the rate.

Piece wages

Another list of income is piecework wages in Russia. In this case, labor is paid for the quantity of products produced over a specific period of time.

Piece wages are calculated according to the prices established by the enterprise for work done or services provided.

This type of salary has the following payment options:

direct piecework - that is, how much the employee produced, so much money he received according to the established prices;
piecework-progressive - if an employee exceeds the plan, then in addition to direct piecework payment he can count on additional payments;
piecework-bonus - here additional funds can be awarded not only for exceeding the plan, but also for other merits. For example, waste-free production, no defective products, reduced production costs, and the like.

Most often, these types of salaries in Russia are practiced at agricultural enterprises, where instead of money, workers receive for their labor what they produced.

average salary

The average wage is established by law. This refers to the average income of the population in a country format.

How is the average salary calculated? Judging by the coefficient that is established in many countries, this happens as follows: the salary of four janitors is added to the huge salary of one deputy, after which this amount is divided by five and it turns out that the average salary of the country is quite good.

Topic 7. Organization of remuneration

For his work - work performed, products produced - the employee receives wages. Wages are not only payment for the results of labor. The role of wages is expressed in its stimulating effect on a person: the amount of payment, the payment procedure and elements of the organization usually develop a person’s personal interest in work. Thus, wages play a dual role: on the one hand, it is payment for the result of labor, on the other, it is an incentive to work.

Remuneration is necessary for the worker to restore the energy expended in the labor process, as well as to increase the potential capabilities of his workforce.

Wage- this is the price of labor power, corresponding to the cost of consumer goods and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker and his family members.

There are concepts of nominal and real wages. Nominal wage - This is the amount of cash payment received for a job. Real wages - This is the purchasing power of a nominal wage, that is, the amount of goods and services that can actually be purchased for a nominal wage.

Wage costs are included in the calculation of the cost of goods or services produced, therefore an unreasonable increase in wages leads to unprofitable expenses of the enterprise and reduces profits. The prerogative of choosing a remuneration system belongs to the employer, and the determination of specific forms of remuneration depends on the financial condition of the enterprise and its prospects.

The main thing when choosing remuneration systems and the criterion for its effectiveness is the real increase in productivity while reducing costs per unit of production and ensuring the profitability of the enterprise.

Organize wages workers - this means developing, using and constantly maintaining in working order tools that provide a monetary assessment of the work performed by the employee, calculation and payment of wages in accordance with this assessment.

The organization of remuneration at an enterprise includes the establishment of:

conditions (standards) of remuneration;

norms of labor costs (employee's labor responsibilities);

forms and systems of remuneration, that is, the method of accounting for individual and collective results of labor when paying;

procedure for making changes to the organization of remuneration.

The organization of remuneration at the enterprise is regulated by all-Russian labor legislation (at the level of minimum guarantees that the employer is obliged to provide to the employee), carried out by tariff agreements of trade unions (or other workers' organizations) representing the interests of workers with employers' unions (at the level of guarantees secured by the results of the workers' work and employers in the field of activity regulated by them, but not lower than those required by the state), collective agreements between the employer and the trade union (or other organization of workers).

The wage structure is represented by two unequal parts of wages, namely the basic wage and additional (fixed and variable). In addition, social wages are paid that are not related to participation in the production process, quantity and quality of labor (pensions, benefits).

The basic salary includes remuneration at current tariff rates and official salaries, that is, it takes into account qualifications, complexity of work and reflects the quantity and quality of labor invested by the employee.

Additional salary includes additional benefits related to work.

The variable part of wages includes such elements as surcharges and allowances. Additional payments and bonuses are related to special working conditions, are stable and personalized. A number of additional payments and allowances are mandatory for use in enterprises of all forms of ownership. Their payment is guaranteed by the state and established by the Labor Code of the Russian Federation.

Based on the nature of payments, additional payments and allowances are divided into compensatory and incentive.

Currently, about 50 types of the most common additional payments and compensation allowances are used. These include surcharges:

For work in the evening and at night;

For overtime work;

For working on weekends and holidays;

For the traveling nature of the work;

For shift work, etc.

The variable part of the salary includes awards. This is the most variable part of compensation: depending on the employee's efforts, bonuses may or may not be paid. A bonus is an employee’s encouragement for work above the expected result.

The size of the premium is determined:

for workers - as a percentage of wages at tariff rates (piece rates) or in absolute amounts;

for managers, specialists and employees - as a percentage of wages based on official salaries or in absolute amounts.

Based on the definition of wages given in Article 129 of the Labor Code of the Russian Federation, its components can be identified. The salary structure consists of the following parts:

1. the main (constant) part of the salary;

2. compensation payments;

3. incentive payments.

Main part of salary is established on the basis of the current employer’s remuneration system and cannot be less than the minimum wage established by federal law. The main part of the salary is its constant component; it does not depend on the profit received, sales volume and other indicators. The main part of the salary is accrued for the time actually worked or the work actually performed at tariff rates and official salaries.

When setting the basic part of the salary, the employer must be guided by the following principles:

— the salary of each employee should depend on his qualifications, the complexity of the work performed, the quantity and quality of labor expended;

— any kind of discrimination in establishing and changing wage conditions is prohibited;

— for work of equal value, the employer is obliged to provide equal pay to employees.

Compensation and incentives payments are a variable part of wages, which depends on the guarantees established by the state and the wage conditions established by a given employer.

Compensation and incentive payments are not related to payment for time actually worked or work actually performed.

For this part of wages, the method of local regulation is more inherent, especially for incentive payments, when the basic rules for their establishment are determined by law.

A number of compensation payments are established by law, their payment is the responsibility of the employer:

a) for performing work under special conditions (work in heavy work, work with harmful and (or) dangerous and other special working conditions, work in areas with special climatic conditions);

b) for work in areas exposed to radioactive contamination;

c) for performing work in conditions deviating from normal (performing work of various qualifications, work when combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work specified in the employment contract, overtime work, working at night, on weekends and non-working holidays and performing work in other conditions deviating from normal);

The specific amounts of compensation payments are determined by the collective agreement, agreements, local regulations, employment contract and cannot be lower than those established by labor legislation and other regulations containing labor law norms.

In addition, the Labor Code of the Russian Federation provides for increased wages for persons working on a rotational basis and for persons working in the Far North and equivalent areas by introducing the following payments into the wages:

— persons working on a rotational basis are provided with an allowance for the rotational method of work: “for each calendar day of stay in places of work during the shift period, as well as for the actual days of travel from the location of the employer (collection point) to the place of work and back ";

— persons working in the regions of the Far North and equivalent areas are paid using regional coefficients and percentage increases in wages.

Thus, the main purpose of compensation payments is to compensate for the employee’s additional labor costs, which are associated with the work schedule, working conditions, characteristics of work activity and the nature of certain types of work. They are calculated in addition to official salaries and tariff rates.

Incentive payments(additional payments and bonuses of an incentive nature, bonuses and other incentive payments) is a variable part of the salary, which may depend on the profit received, on the individual contribution of the employee to the result of economic activity, and so on.

Bonuses and other incentive payments, unlike most compensation payments, are not regulated at the legislative level; their payment is the right of the employer. But it should be noted that if bonuses and other incentive payments are provided for by the remuneration system, then the employer has an obligation to pay them, and the employee, if he fulfills the indicators and conditions of the bonus, has the right to demand payment of these incentive payments.

Thus, incentive payments as part of wages can be characterized as cash payments for achieving certain results in work.

The main purpose of using additional payment systems, incentive allowances and bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic payment at tariff rates and salaries, as well as stimulating employees to improve their professional level, reducing staff turnover, attracting the necessary highly qualified specialists.

Incentive payments (additional payments or allowances) can be established:

- for high qualifications;

— work experience in the organization;

- knowledge of foreign languages, etc.

To stimulate employee interest in improving the quality of work in organizations, a bonus system is used. Payment of bonuses is an incentive for conscientious performance of labor duties. Awards can be divided into two groups:

a) Bonuses included in the remuneration system.

The employee’s right to receive this bonus, and accordingly the employer’s obligation to pay it, arises subject to the achievement of specific indicators predetermined by the bonus system. Otherwise, the right to a bonus does not arise.

b) Bonuses not provided for by the remuneration system.

These bonuses are in the nature of a one-time incentive at the unilateral discretion of the employer and are paid, as a rule, irregularly, in addition, they are not related to specific achievements in work. In this case, incentive bonuses are a right and not an obligation of the employer, therefore its conditions are determined by the employer independently and do not require a pre-formalized basis.

Bonus indicators must correspond to the types and tasks of production, reflect the connection with the labor contribution of each employee and the team as a whole. The number of indicators and bonus conditions should not exceed two or three, otherwise the connection between the bonus system and the main production tasks may be lost. Indicators should not contradict each other - improvement of some should not contribute to the deterioration of others.

Indicators and conditions of bonuses workers, their initial levels are determined in accordance with the planned performance indicators of the site, workshop, taking into account the degree of influence of workers on their change.

When stimulating product quality. works and services use the following indicators:

· improving product quality,

· no complaints about the product.

In order to stimulate the reduction of material costs set bonus indicators:

· for saving raw materials, materials,

· fuel and energy resources, tools, spare parts,

· reduction of waste per unit of production.

Achievement level of bonus indicator can be set based on achievements in the base period or higher. Premium amount it is necessary to differentiate, taking into account the intensity of the established bonus indicators, by introducing different scales with a proportional or progressive increase in the size of bonuses depending on the degree of improvement in indicators compared to the base level.

Bonus frequency(month, quarter, year) must take into account the peculiarities of the organization of production, the nature of the product, and the duration of the production cycle.

Pay as a victim of laws, needs and practices