What is a salary? Components of an employee's salary. Wages: what laws regulate this? Piece wage system

Payroll is calculated using methods that, in many cases, are fundamentally different. Let's study their essence and order of application.

What are the types of wages?

In labor relations, several dozen types of wages can be distinguished. In a private enterprise, the salary can be presented (clause 2 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of Russia dated December 24, 2007 No. 922):

• payments at a tariff or salary - for time worked;
• payments at piece rates;
• percentage of sales (commission);
• non-cash income;
• royalties;
• allowances, additional payments, bonuses, rewards for labor results;
• payments for special working conditions, etc.

In 2019, payroll in these types can be carried out using a wide range of methods. At the same time, these types of wages can be combined with each other in any way - in accordance with the wage system operating at the enterprise.

You can learn more about the use of various remuneration schemes in an enterprise in the article “Calculation of salaries to employees - procedure and formula”.

If we talk about traditional payroll schemes, then these include (letter from the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Prices of the USSR No. 10-86/1080, the Central Statistical Office of the USSR dated 06/10/1975 No. AB-162/16-127):

• a time-based scheme, which is based on the calculation of salary payments based on time worked;
• piecework scheme, which is based on the calculation of wages for work results measured objectively or assessed according to established criteria.

Let's study in more detail how wages are calculated within the framework of the 2 most common payment schemes - time-based and piece-rate.

How are wages calculated for time-based wages?

Time-based (time-based bonus) wages are most often found in the following 2 varieties:

1. When the salary is calculated based on the employee’s monthly salary (supplemented in the prescribed manner with bonuses for labor results).

In this case, the following formula is used to calculate wages:

SALARY = (OP / RD) × OD,

SALARY - salary for the billing period;

OP - the employee’s official salary, supplemented by bonuses if any;

RD - the number of working days in the month that includes the billing period;

OD - days worked in the billing period.

Attention! Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation), therefore the billing period cannot exceed half a month (letter of the Ministry of Labor and Social Protection of Russia dated September 21, 2016 No. 14-1/B-911). In this case, salary accrual is displayed in the accounting registers on the last day of the month.

1. When the salary is calculated based on the tariff rate per 1 hour or 1 day.

In this case, the following formulas are used to calculate wages:

• for hourly wages:

SALARY = NHT × PCH,

CHTS - hourly tariff rate under an employment contract,

OCH - the number of hours worked during the reporting period;

• for daily wages:

SALARY = DTS × OD,

where DTS is the daily tariff under the employment contract.

In both cases, the employee receives pay for weekends and holidays:

• when performing work on weekends and holidays - at a double tariff rate (Article 153 of the Labor Code of the Russian Federation);
• when resting on such days - in accordance with local regulations (Article 112 of the Labor Code of the Russian Federation).

In the scenario under consideration, salary calculation is carried out taking into account the fact that the employer is obliged to establish monthly standards (Articles 160, 162 of the Labor Code of the Russian Federation):

• by working hours;
• by production.

The basis for such standards may be, for example, standard indicators for the industry in which the employing company operates.

If the standards established by the employer are met, the employee in any case receives a salary no less than the minimum wage established in the constituent entity of the Russian Federation (Article 133 of the Labor Code of the Russian Federation).

Now let’s talk about how wages are calculated under the piecework scheme.

Payroll calculation under the piecework wage system: nuances

With piecework wages, as with the second option of time-based wages, which we discussed above, the employer also sets monthly standards for working time and output. Exceeding the relevant standards can increase piecework wages:

1. Proportional to production.

Example

Electrical engineer Ivanov works at a television assembly plant. He receives a salary based on a piece-rate scheme, under which the employer has set a standard for assembling 2 televisions within 8 working hours. If it is completed, Ivanov receives 2,000 rubles (tariff: 1,000 rubles for 1 assembled TV).

For each subsequent assembled TV, Ivanov receives 1,000 rubles, regardless of the volume of production.

1. Using a progressive scale.

Example

Machine operator Petrov works at a fastener production plant in the bolt production shop. He receives a piece-rate salary, according to which the employer sets a standard for production: 100 bolts within 8 working hours. When it is completed, Petrov receives 390 rubles (tariff - 3 rubles 90 kopecks for 1 bolt).

For every 50 additional bolts collected, Petrov receives 10 rubles apiece. For every 50 following them - 20 rubles. For each subsequent bolt - 30 rubles.

In some cases, a regressive scale may also be used. For example, when the production model of an enterprise requires employees to fulfill planned targets as accurately as possible without significantly exceeding them (as an option, in order to increase the efficiency of control over costs of raw materials).

A separate type of salary is the one that is paid during the employee’s business trip (Articles 139, 167 of the Labor Code of the Russian Federation). Let's study the specifics of its calculation.

Payroll calculation on a business trip: nuances

The remuneration of a person on a business trip is a special type of salary - the average earnings for the duration of the business trip.

It is calculated according to the formula:

SK = RDK × SZ,

SK - salary for the period of business trip in the form of average earnings;

RDK - number of working days during a business trip;

SZ is the average salary of an employee.

The SZ indicator is calculated using the formula:

NW = BASE / OD,

BASE - the amount of the employee’s earnings for the billing period;

OD - the number of days worked during the billing period.

The billing period is taken to be 12 months preceding the day the employee departs on a business trip.

The OA indicator in 2017 is calculated using the formula:

OD = MES × 29.3 + ODNM / KDNM × 29.3,

MEC - the number of full months in the billing period;

ODNM - the number of days worked in all partial months of labor activity in the billing period;

KDNM - the number of calendar days in all partial months in the billing period.

When calculating the BASE indicator, vacation payments, sick leave, other travel allowances, employer-compensated expenses and other payments referred to in paragraphs are not taken into account. 3, 5 provisions according to resolution No. 922.

When calculating the RDC indicator, the days the employee is on the road are taken into account (including the day of leaving his city and the day of returning to it).

Business trip on weekends: how is salary calculated?

How to calculate salary for weekends during a business trip? This problem is solved using the formula:

RVK = DT × RV × 2,

DT - the employee’s daily tariff in accordance with the accepted wage system (letter of the Ministry of Labor and Social Protection of Russia dated December 25, 2013 No. 14-2-337);

PB - days off worked.

The DT indicator can be directly determined in the employment contract or calculated using the formula:

DT = OKL / RDM,

OKL - salary (with allowances and bonuses, if provided for in the contract) for the month in which the person was on a business trip);

RDM - the number of working days in the corresponding month.

In addition to the salary in the form of average earnings, the posted employee is also paid a daily allowance.

You can find out how daily allowances are calculated in the article “Amount of daily allowance for business trips (nuances)”.

Payroll and taxation in 2019

An employee’s salary, including those represented by vacation pay and travel allowances, is subject to:

1. Personal income tax at the rate:

• 13% - if the employee has tax resident status;
• 30% - if the employee does not have resident status.

In the case of applying a tax deduction, personal income tax at a rate of 13% is not charged on the part of the salary amount within the amount of the deduction. At a personal income tax rate of 30%, the deduction cannot be applied.

Personal income tax on wages is accrued at the moment it is recognized as income - on the last day of the month for which wages are calculated (clause 2 of Article 223 of the Tax Code of the Russian Federation). Withheld - at the time of payment. Transferred to the budget no later than the next business day after payment.

Thus, if an employee’s income is transferred before the end of the month, then personal income tax is withheld and transferred to the budget only from the next nearest payment.

1. Contributions to social funds (the main part of which is collected through the mediation of the Federal Tax Service):

• to the Pension Fund of Russia;
• to the Social Insurance Fund (without the mediation of the Federal Tax Service, the fund collects contributions for injuries);
• in FFOMS.

Contribution rates are divided into standard and reduced, which are established for certain categories of enterprises. Contributions are calculated on salary without deduction of personal income tax.

You can find out more about the rates for contributions to social funds in the article .

The deadline for paying all contributions is until the 15th day of the month for which the employee is paid.

Results

The procedure for calculating wages depends on the wage system adopted at the enterprise (enshrined in the employment contract): piecework and time-based. Remuneration during the employee’s business trip is calculated in a special manner.

In accordance with the concluded agreements with employees for the fulfillment of their duties prescribed by job descriptions, the employer, regardless of who he is, an entrepreneur or a legal entity, must accrue and pay remuneration on time. At the same time, the minimum wage is established by law.

Salary is the remuneration that a business entity must pay to its employees.

Its size is determined by the employment contract signed by the employee with the company management. At the same time, the employer determines the salary based on the current one at the enterprise, as well as such local acts as the Regulations on remuneration, Regulations on bonuses, Internal regulations, Collective agreement, etc.

The Labor Code of the Russian Federation defines provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment can be made either for time worked or for work performed.

The main document for its definition is. It is necessary for all remuneration systems. To calculate piecework wages, you also need work orders and other documents to record production.

The Regulations may also provide for bonuses as incentive payments.

According to current standards, employees are paid not only remuneration for their work, but also rest time, downtime, periods of incapacity, as well as other compensation payments.

There are additional payments for working on weekends and holidays, overtime and night time, as well as additional payments for combined work, special working conditions, etc. In any case, when calculating these amounts, you need to take into account the information from the working time sheet, relevant legal norms, etc. .

In addition, it is necessary to take into account the area in which the organization or individual entrepreneur operates, since regions and regions can establish regional increasing coefficients, as well as “northern” allowances. So, for example, when carrying out activities in the Sverdlovsk region, the employer must add another 15% to the salary. But such coefficients are not available in all regions; in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, salaries must be paid no less than twice a month. The calculation should be made on the basis of the time actually worked by employees in each part of the month. Paying fixed amounts in advance if they do not correspond to the timesheet is a violation and may result in the employer being held liable.

The main document for calculating salaries is the one by which the salary is calculated and the basis by which it is paid. Here not only the accrued amounts are recorded, but also deductions are made from the salary.

Minimum wage amount

The law establishes the minimum monthly wage. It is necessary to regulate remuneration when it is determined in employment contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to set the employee’s wages below this amount, provided that he has worked the standard duration.

This amount is approved every year, and sometimes several times during a given period. There is a general minimum wage for the whole country, as well as a regional one. It is also used in determining various benefits, including disability benefits in the absence of work experience.

It is worth noting that if an organization operates in an area where regional coefficients or “northern” bonuses are applied, then the minimum wage in the company is compared with that established by the state before applying these bonuses.

Important! Since January 1, 2016, the minimum wage in Russia is 6,204 rubles. Please also note that the minimum wage has been increased again since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles comes into force. Note that regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Salary taxes paid by the employee

Personal income tax

According to the Tax Code of the Russian Federation, an employee’s income, which includes almost all payments provided for in a concluded employment contract, must be subject to personal income tax. The responsibility for calculation and payment rests with the employer, who acts as a tax agent. That is, he deducts taxes from wages before paying them.

There are two rates that are used to determine the salary tax for a resident - 13% and 35%. The first is mainly used to calculate income tax on wages received by an employee; it also calculates tax on income received from dividends (until December 1, 2015, income from dividends was calculated at a rate of 9%). The second applies if an employee receives gifts or winnings in an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! An organization or individual entrepreneur, as a tax agent, must calculate and pay personal income tax on the income received by citizens, after which reporting is provided - once a year and quarterly.

There are currently no other payroll taxes.

Tax deductions

The Tax Code of the Russian Federation allows an employee to take advantage, if available, of the following deductions when calculating tax:

• Standard - provided for children, as well as in certain cases for the employee himself;
• Social - this deduction represents a reduction in the tax base by the amount of expenses for education, treatment, etc.;
• Property - a person can use it when buying or selling property (car, house, apartment, etc.);
• Investment – ​​it can be used when performing transactions with securities.

These standard tax deductions are applied after the company has paid personal income tax to the budget and do not affect the tax base when calculating taxes on an employee’s salary.

Standard deductions for children in 2017

The main benefit when calculating personal income tax is the standard deduction for children. Its size depends on their number, as well as the child’s health condition:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (trustees 6,000 rubles) for each disabled child under 18 years old or up to 24 years old when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. The monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17,400 rubles in his hands. However, by writing an application for the use of deductions, he has the right to reduce the tax base on his salary by 2,800 rubles for two children.

Applying deductions we get the following:

The base for calculating income tax will be 20,000 – 2800 = 17,200, so the personal income tax in this case will be 17,200 * 13% = 2,236 rubles. The employee's savings will be 364 rubles. In some cases, the employer pays the income tax itself without collecting these amounts from the employee, so it is always worth using this benefit.

If the employee is a single parent, then the amount of this deduction is doubled.

Important!These benefits can be used as long as the employee’s cumulative earnings from the beginning of the year do not exceed 350,000 rubles. In a month where this amount exceeded the permissible threshold, the deduction is not applied. From the beginning of next year, the base for deductions is calculated from zero. To receive it, the employee must write to the employer.

Income tax benefits for the employee himself:

• 500 rubles per month are provided to Heroes of the USSR and Russia, participants in combat operations, war veterans, Leningrad siege survivors, prisoners, disabled workers of groups 1 and 2; as well as persons who took part, were evacuated during the Chernobyl accident, etc.
• 3000 rubles - to victims of radiation exposure, disabled people of the Second World War and other military operations.

Salary taxes paid by the employer

When paying wages to its employees, any employer must accrue and pay insurance premiums for this amount.

Taxpayers in the general regime and “simplified” taxpayers use the general tariff, which is equal to 30% (PFR+MHIF+FSS). However, there are limits to the base, upon reaching which the interest rate may change.

Salary taxes in 2016 in percentage table:

Name of contribution	Base rate	Maximum base in 2016	Maximum base in 2017	Rate upon reaching the limit base
Pension Fund	22%	796,000 rub.	876,000 rub.	10%
Social insurance	2,9%	718,000 rub.	755,000 rub.	0%
Medical insurance	5,1%	Not installed	Not installed	–
Injuries	From 0.2% to 8.5% depending on the type of activity	Not installed	Not installed	–

The maximum base for contributions for 2017 was established on the basis of Government Resolution No. 1255 approved on November 29, 2016.

The insurance premium base is calculated for each employee separately. For this purpose, a special card for recording amounts paid can be used. But a company can develop its own format for this document.

In addition, if the enterprise has workplaces with harmful or dangerous working conditions in accordance with the work carried out, it is necessary to charge additional payments to the employees working in them. The rate, depending on the conditions, varies from 2% to 8%. There is no base limitation for such accruals.

Important! If the taxpayer is on a simplified system and is engaged in a preferential type of activity, then he does not pay contributions to health insurance and social security at all, and to the pension fund at a preferential rate - only until the maximum base is reached.

Payroll example

Let’s say an organization or individual entrepreneur operates in the Sverdlovsk region. Let's take the example of manager Vasiliev, whose salary depends on the amount of time worked. In accordance with the staffing table, his salary is 50 thousand rubles monthly. The employee has three minor children. The billing month is June. According to the production calendar for 2016, there are 21 working days in June, but the employee worked only 20 days.

Step 1. Determining salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. divide by 21 days, we get 2,380.95 rubles. Now we multiply by days worked: 2380.95 * 20 = 47,619 rubles.

Step 2. Surcharge factors

Due to the fact that the organization operates in the Sverdlovsk region, the employee must receive a bonus of 15%. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3: Apply deductions

The next step is to take into account the employee’s deductions, if he has any. In our case, Vasiliev has 3 children. For the first two he gets 2800 rubles, and for the third he gets 3000 rubles, so in total we get 5800 rubles. Before applying the required deductions, it is necessary to compare his income from the beginning of the year with the threshold of 350 thousand rubles established for 2016, exceeding which the deduction is not applied.

In our case, income since the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax we will take the amount 54761.85 – 5800 = 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount taking into account the use of deductions and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary in hand

After income tax is deducted from the employee’s income, he should receive 54,761.85 – 6365 = 48,396.85.

Step 6. Calculation of taxes paid by the employer

Next, the employer must, from his own funds, calculate and pay taxes to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund and contributions from accidents in accordance with the established rates indicated in the table above. Taxes will be calculated from wages, before personal income tax is deducted from it, i.e. from the amount of 54761.85, we get:

Pension Fund (22%) = 54,761.85 * 22% = 12,047.61 rubles.

Compulsory medical insurance (5.1%) = 54761.85 * 5.1% = 2792.85 rubles.

FSS (2.9%) = 54761.85 * 2.9% = 1588.09 rub.

Accident contributions (0.2%)= 54761.85 * 0.2% = 109.52 rub.

The total amount of taxes paid by the organization for an employee will be: 16,538.07 rubles.

Attention! To calculate an employee’s salary and taxes, you can use ours, which makes calculations in two variations: you can enter salary before tax and based on salary “in hand”.

Salary payment deadline

In June, amendments to the Labor Code were adopted, which new determine the period for payment of wages in 2016 to the employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was accrued. In this case, payments must be made at least every six months. This means that the advance must be paid no later than the 30th of the current month, and the remaining balance no later than the 15th of the next month.

At the same time, the exact date when these events occur must be fixed in local regulations on internal regulations, employment contracts, wage regulations, etc.

Also, the same amendment increased compensation for delayed salaries. Now it is calculated as 1/150 of the Central Bank Key Rate of the amount of unpaid earnings for each day of delay. Administrative fines for this offense imposed on an official, entrepreneur or company have also become larger.

Deadlines for paying taxes on payroll

In 2016, a single date for transferring personal income tax from wages was introduced. Now it needs to be transferred to the budget no later than the day after the employee’s salary is paid. It doesn’t matter exactly how it was made - on a card, from a cash register or any other. However, this rule does not apply to sick leave and vacation pay.

For these two types of payments, income must now be transferred no later than the last day of the month in which they were made. This makes it possible not to pay taxes to the budget for each employee, but with one payment for everyone at once.

Failure to pay taxes on time may result in penalties. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pension, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a weekend or holiday, the deadline is transferred to the first working day after the rest.

The employer must correctly calculate wages and pay them on time to employees. The employer's fundamental requirement for remuneration systems used in practice is equal remuneration for equal work; otherwise, one should be guided by the specifics of a particular production and the economic situation as a whole. We will talk about remuneration systems (WRS) and the key features of each type in this article.

From this article you will learn:

Related documents:

Salary from the point of view of labor legislation

Salary, or remuneration, is an employee’s remuneration for work performed, in other words, the price of labor resources involved in the production process. According to Article 129 of the Labor Code of the Russian Federation, the salary level is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work he performs. Salary also includes compensation and incentive payments. Labor legislation, the norms of which are aimed primarily at protecting the rights of personnel, also provides for the payment of wages for time not worked:

Types of compensation payments:

• compensation for unused vacation upon dismissal;
• payment of preferential hours for nursing mothers and adolescents, basic and additional annual leave, as well as educational leave for employees combining work and study;
• payments for forced absence and downtime through no fault of employees;
• payments for days the employee performs public and government duties.

Payment of wages to staff must be made: no less than every six months, exactly on the day established by the Labor Regulations or the employment contract, and no later than 15 calendar days from the end of the period for which it was accrued.

Methods for calculating wages to employees

The following systems of remuneration of workers exist:

piecework;

time-based.

With piecework, a worker’s salary depends on the amount of products he produces (work performed).

Piece work unit is divided into:

• direct piecework;
• piecework bonus;
• piecework-progressive;
• indirect piecework.

Read more about wages here:

Minimum wage for workers

Regardless of the specifics of the employer's preferred payroll scheme, the amount an employee receives per hour or per month must not be less than the minimum level established by the state. This rule applies to enterprises of any form of ownership and is implemented in practice in the form of a minimum monthly rate or a minimum hourly wage. No organization in Russia has the right to pay monthlysalary less than the minimum wage(minimum wage) with the exception of cases when a specialist works part-time or part-time.

When does it make sense to use a piecework or time-based system?

When developing a remuneration scheme for personnel of a particular enterprise, it is necessary to: choose a method of remuneration that directs the efforts of employees to achieve the desired level of productivity, and provide each specialist with the opportunity for self-realization in the professional field. In order to produce competitive products in sufficient volume and at the lowest cost, you should thoroughly analyze the work process and only then make a choice in favor of one system or another.

When does it make sense to use piecework or time-based wages?

Time-based COT is used, as a rule, in relation to specialists whose job responsibilities are varied and difficult to quantify (for example, when it comes to accounting, bank customer service, legal support of transactions, etc.). If the indicator of the quality of the work performed is more important than the quantitative indicator, and the cost of a specialist’s mistake is too high, if the work is of a creative nature, if the employee, with all his desire, cannot have a direct impact on the level of labor productivity, it is worth giving preference to the time-based scheme.

As for “piecework”, the priority area of ​​its application has been and remains production lines, where an increase in the number of operations performed does not affect their quality. If you need to increase production efficiency with the ability to measure the quantitative result of the work done, you can safely introduce piecework COT. It is important to fix the procedure for calculating and paying staff wages in the collective and labor agreements, as well as in the local regulatory documentation of the enterprise.

Features of the piecework wage system

In the case of using direct piecework, the employee’s wages are calculated as the product of the price per unit of product (type of work) by the number of products manufactured (work performed). Piece rates per unit of production (type of work) are set by the employer. They must be specified in the employment contract with the employee, as well as in the employer’s local regulations: Regulations on remuneration, collective agreement, etc.

EXAMPLE

A homeworker makes souvenir magnets. His work is paid according to the direct piecework system at the rate of 15 rubles per unit. In one month, the employee produced 600 magnets. His salary was 9,000 rubles. (600 pcs. x 15 rub.)

With the piecework-bonus system, the algorithm for calculating wages is the same as with the direct piecework system, but the employee is awarded a bonus in addition to the calculated amount. Its size and terms of payment are determined by the employer (for example, in the Regulations on Bonuses).

EXAMPLE

The work of a home worker in the production of souvenir magnets is paid piece by piece at the rate of 15 rubles. for a unit. But if he makes 700 or more magnets per month, then he is entitled to a bonus of 20% of his earnings. In October 2015, a home worker produced 730 magnets. His salary, taking into account the bonus, was: 13,140 rubles (730 units x 15 rubles + (730 units x 15 rubles) x 20%)

With piecework-progressive SOT, production within the standard is paid as usual, and production in excess of the standard is paid at an increased rate.

EXAMPLE

According to local regulatory documents of the enterprise, a homeworker must produce 600 souvenir magnets per month (standard). The payment per unit of production is: for production within the standard - 15 rubles per unit; for production in excess of the standard - 20 rubles per unit. In November 2015, the employee produced 680 magnets, for which he received a salary of 10,600 rubles. (600 pcs. x 15 rub. + 80 pcs. x 20 rub.)

We will not dwell in detail on indirect piecework labor protection, since such a system is used, as a rule, in relation to personnel of auxiliary (service) production. The wages of such workers depend on the wages of workers in the main production. The mechanism of “dependence” is established by the employer.

Time-based wage system

The time-based payment system, in contrast to the piece-rate system, is characterized by the fact that the employee is paid not for the quantity of products produced (work performed), but for the time actually worked. Time-based COT is divided into simple time-based and time-based premium. With a simple time-based system, only the time actually worked by the employee is taken into account. An employee’s wages with a simple time-based wage can be calculated:

• at hourly rates;
• at daily tariff rates;
• based on the established salary.

The actual days (hours) worked in all of the above cases are recorded in the working time sheet.

Chief accountant of Intech LLC (Smolensk):

With a time-based wage system, an employee’s earnings depend on his qualifications and the time he works. The advantages of this system are ease of implementation and ease of calculating wages, creating prerequisites for performing high-quality work, and improving the climate in the team. The main disadvantage is that compensation can be difficult to link to the contribution of a specific employee. The time-based scheme is suitable for non-production areas, as well as small companies. If the employee has a fixed salary and has worked all working days of the month, then he is paid the full salary. If the month is not fully worked, then the employee is paid based on the salary calculated in proportion to the number of working days actually worked.

EXAMPLE

Sales manager Petrov, who works in an organization on a 5-day, 40-hour workweek schedule, has a salary of 44 thousand rubles. In October 2015, Petrov worked 15 working days (out of 22 working days). The rest of the days he was sick. For October 2015, he received a salary of 30,000 rubles. (44,000 rub./22 days x 15 days)

If a specialist’s work is paid at a daily tariff rate, then his salary is calculated by multiplying this rate by the number of days he actually worked. Wages are calculated in a similar way when an hourly rate is applied. Only the rate is multiplied by the number of hours actually worked (not days).

EXAMPLE

In the conditions of the previous example, assume that the sales manager Petrov has a daily tariff rate of 2,000 rubles per day. For 15 days worked in October 2015, Petrov received a salary of 30,000 rubles. (2000 rub. x 15 days)

The sizes of hourly (daily) tariff rates and salaries for various categories of personnel are determined by the employer and are reflected in the Regulations on remuneration, as well as in the staffing table. A variation of the time-based system is the time-premium SOT. In this case, the employee’s salary consists of two parts:

payments for actual time worked (based on salary or tariff rate);

Bonuses

Bonuses are the most common way to reward staff. The bonus is paid for the employee’s fulfillment of certain production indicators, and its size can be set by the employer either as a fixed amount or as a percentage of the salary. Unlike the salary or tariff rate, which is the main and basically stable part of the salary, the bonus is considered an additional, variable part. Among the indicators that one has to focus on when calculating bonuses are most often:

reduction of losses from marriage;

fulfillment or overfulfillment of the production plan;

professional skills and knowledge of advanced work methods;

improving the results of economic activity of a unit, section, team or workshop;

reduction of production costs.

According to Article 144 of the Labor Code of the Russian Federation, the employer has the right to independently formulate a bonus system, and the procedure for calculating bonuses must be fixed in. By establishing a piece-rate bonus and making regularly paid bonuses part of the salary, the employer assumes certain obligations. In other words, if the bonus for achieving specific indicators provided for by local regulatory documentation is not paid to an employee who, by all indications, is entitled to receive it, the injured party may apply for the recovery of incentive payments to the State Tax Inspectorate, the court or the prosecutor's office. At the same time, general and ambiguous wording found in the employer’s local regulations is interpreted in favor of the employee. To avoid misunderstandings, it is necessary to distinguish regular types of bonuses from one-time incentive payments - one-time rewards at the end of the year, bonuses for length of service, financial assistance, etc.

Regulations on the title "Best Worker"

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EXAMPLE

Sales manager Petrov, who works in an organization on a 5-day, 40-hour workweek schedule, is given a salary of 44 thousand rubles, as well as a bonus of 15% of the salary amount. The bonus is paid subject to the employee fulfilling the duties provided for in the employment contract and job description. In October 2015, Petrov worked 15 working days (out of 22 working days). The remaining days he was absent due to disability. During his work, Petrov conscientiously performed his duties. For October, he received a salary in the amount of 34,500 rubles. ((RUB 44,000 + RUB 44,000 x 15%)/22 days x 15 days) End of example

Tariff-free wage system

Both time-based payment and piecework fall into the category of tariff systems that require the mandatory use of certain standards to differentiate the salaries of specialists performing production operations of different complexity, nature, intensity and working conditions. In parallel with tariff systems, there is a non-tariff SOT, in which the remuneration received by an employee depends on the overall performance of the enterprise or department, as well as on the amount of funds allocated by the employer to the salary fund. The main features of a tariff-free scheme are:

• close connection between the income level of employees and the size of the wage fund;
• assigning to each specialist a constant coefficient of labor participation in the overall results of the economic activity of the enterprise.

Some companies successfully use mixed COT, which has features of tariff and non-tariff systems - for example, a dealer mechanism, in which an employee’s salary is the difference between the actual selling price of the product and the price that the dealer paid for it to the company, or. Managers of the sales departments, advertising, foreign economic relations of the enterprise, etc. receive commissions. Be that as it may, the method of calculating wages chosen by the employer must be clear to the staff, so that each employee can independently calculate the strategy of their actions to achieve the best result and receive the desired reward .

When is it permissible to pay wages in kind?

A rare, one might say exotic, form of remuneration - in kind - is still found today. As a general rule, wages on the territory of the Russian Federation are paid in state currency, that is, in Russian rubles, but sometimes, due to special circumstances, it is necessary to resort to exceptional measures - produced by the enterprise (products, manufactured goods, etc.).

Carrying out work in the interests of employees or providing free food, travel, recreation, training is also considered a type of payment in kind. The employer receives the right to pay wages to staff in non-monetary form only if there are compelling reasons enshrined in Article 131 of the Labor Code of the Russian Federation and paragraph 54 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 of March 17, 2004:

Payment of wages in non-monetary form is issued if:

• the goods issued to the employee or the services provided to him (or his family) are fully in demand and useful (for example, food or feed for livestock in the agricultural industry);
• the cost of goods and services provided as salary does not exceed their real market price;
• no more than 20% of the salary accrued for the month is paid in kind;
• the employee himself wrote an application requesting payment of part of his salary in kind.

Employees who do not agree to such a transition should be offered another job, and if there are no available vacancies or after refusing all proposed options, the employment relationship can be terminated on the basis provided for in clause 7, part 1, article 77 of the Labor Code of the Russian Federation. In practice, the most common transition is from time-based labor to piecework-bonus labor, as it is more profitable for an enterprise in the production sector and allows for an objective assessment of the contribution of each employee to the overall result of the company’s activities. Unfavorable economic conditions are also forcing employers to abandon fixed monthly salaries in favor of more flexible systems.

Test yourself

What part is not included in the employee’s salary under a time-bonus wage system:

• payments for actual time worked;
• mandatory additional payment for time-based wages;
• awards.

2. Which remuneration systems include time-based and piecework remuneration systems:

• non-tariff;
• tariff;
• tariff-free.

3. What circumstance does not allow paying wages in non-monetary form:

• no more than 50% of the salary accrued for the month is paid in kind;
• such a procedure for paying wages is initially provided for by an employment or collective agreement;
• the cost of goods and services provided as salary does not exceed their real market price.

4. In what case does an employee not need to be paid for unworked time:

• if these are compensation for unused vacation upon dismissal;
• if this is a payment for days of participation in a public initiative;
• during downtime.

5. What type of piecework wages does not exist:

• direct piecework;
• piecework-compensation;
• piecework-bonus.

Wages are the systematic remuneration of an employee established by agreement of the parties for work performed under an employment contract.

The new Russian legislation on wages is based on the following principles:

equal pay is given for equal work;

wages depend on the labor contribution of employees and are not limited by the maximum amount;

the state establishes and guarantees each worker a minimum wage;

labor is paid differentially.

There are two ways to set wages: contractual and centralized.

I . Contractual method of setting wages. During the existence of the USSR, most organizations and enterprises were state-owned and financed from the state budget. Therefore, the issue of the amount of wages when entering a job was not discussed: the employee received as much as the state determined for him. In other words, a centralized procedure for setting wages prevailed. Now the situation has changed. A large number of enterprises and organizations are non-state, and their owners, having the absolute right to dispose of their property, can set any wage for their employees.

Since wages are paid from the enterprise’s own funds, the state And tries not to interfere in this area of ​​activity of commercial enterprises, giving them the right to resolve wage issues independently (by agreement with employees, as well as taking into account the opinion of the trade union). That is why wage issues are the subject of an agreement between the employee and the employer, fixed in the employment contract, and the subject of corporate regulation, i.e. regulation in corporate acts, primarily in the collective agreement. But it regulates these issues only in the most general form: it establishes the principles of remuneration, the type and system of wages, the size of tariff rates, the minimum wage at the enterprise, as well as the wage ratio between individual categories of personnel.

A collective agreement is far from the only and not the best way to regulate relations at an enterprise, and it is not always acceptable. Firstly, the feasibility of its conclusion in small enterprises is questionable. Secondly, its complex nature does not make it possible to study in detail the normatively resolved issues. One cannot discount the ease of use of such a corporate act, which specifically regulates a particular issue, compared to the multi-page text of a collective agreement. That is why detailed regulation of wages requires the publication of special corporate acts.

At some enterprises, one comprehensive corporate act is created, called "Regulations on remuneration." The regulation includes the following sections:

1) basic salary;

2) bonuses for the final financial results of the enterprise;

bonuses based on work results for the year;

At other enterprises, an independent corporate act is dedicated to each of the components of wages.

It is important to note that wages are now almost entirely relegated to corporate regulation. The first step in this direction was taken in connection with the adoption of the Decree of the President of the Russian Federation of November 15, 1991 “On the abolition of restrictions on wages and on the increase in funds allocated for consumption.” The level of independence of enterprises in terms of wages is limited only by the availability of their own funds.

Determining wages is one of the most difficult management tasks, the solution of which is directly related to the profitability of the corporation.

A high salary will attract many candidates and provide the administration with a choice. But this is not yet a guarantee of high labor productivity and staff stability. The level of wages is influenced by many factors (unemployment level, influence of trade unions). But the profitability of the enterprise is still more important: an unprofitable corporation is not able to pay wages above the average level.

What factors, besides the profitability of the corporation itself, can influence the level of wages?

environmental factors - demand and supply of labor, cost of living in general, correlation with working conditions at other enterprises, etc.;

industry factors - the importance of a particular industry, traditions (traditionally high earnings will influence the determination of wages), etc.;

factors related to the nature of the work - working conditions, danger, severity, harmfulness of work, degree of responsibility, required skills, etc.;

personnel factors - staff stability at the enterprise, the scale of hiring, the complexity of hiring, the amount of additional benefits, etc.

One cannot fail to take into account such a factor as the desire of any enterprise to create a reputation as a good employer.

In general, wages are the assessment of workers' work or the process of ranking them according to the relative value of each in order to more fairly pay for the labor expended by them.

Remuneration at an enterprise may have the following structure.

1. Basic salary- These are wage payments for actual work performed. At some enterprises, the emphasis is placed specifically on the basic salary, which necessitates the publication of such corporate acts as “Production Standards”, “Official Salaries”, “On the Procedure for Assigning Grades”, “On Tariffication”, “On the Distribution of the Wage Fund” and etc.

2. Awards These are incentive payments. They constitute, as it were, additional wages. Bonuses can be made on a variety of grounds established in corporate acts, such as:

based on the results of work for the month;

based on the results of work for the year;

for the introduction of new equipment and technology;

for saving material resources;

for the supply of products for export;

for high-quality performance of work and tasks of the administration;

for certain types of work;

for qualifications and professional excellence.

There are enterprises where bonuses make up a significant part of the salary, sometimes exceeding the basic one. It is clear that in this case the administration is relying on stimulating labor on an additional part of wages. In such a situation, such a corporate act as “Regulations on bonuses”, “Regulations on material incentives”, etc. becomes very significant.

3. Compensation- these are payments that compensate for the increase in employee energy costs:

for night work;

for working the second and third shifts;

for overtime work;

for work on holidays and weekends;

for performing work in conditions deviating from normal;

for combining professions;

for high labor productivity;

for the period of development of new production (products);

for a business trip;

for the use of a foreign language;

for performing work with a smaller number of workers;

4. Guarantees- these are payments for actually unworked, no-show time:

length of service; regional allowances; special allowances, etc.

All of the above issues of wages, this main lever for organizing production, the enterprise has the right to decide independently.

P. Centralized method of setting wages. This method is used in enterprises and institutions financed from the state or municipal budget. For employees of these institutions, a single tariff schedule has been established, which includes 18 categories (ETC) (Table 6.1).

Wages are determined by multiplying the tariff coefficient by the minimum tariff rate, the size of which is determined by periodically issued special decrees of the Government of the Russian Federation on increasing the minimum wage tariff rate. The categories themselves are determined on the basis of the Tariff and Qualification Directory of Work and Professions of Workers and the Qualification Directory of Employees, consisting of three parts: 1 - managers; 2 - specialists; 3 - technical performers.

These directories, necessary for the qualification commission to assign a qualification category to an employee, are adopted in a centralized manner for the entire national economy, which, however, does not exclude the existence of corresponding directories for individual sectors of the economy. In turn, on their basis, corporate directories for employees of a particular enterprise (institution) can be developed.

For public sector employees, bonuses and additional payments are established centrally. However, within the limits of available funds, state budgetary institutions, as well as commercial enterprises, can increase their size.

The “minimum wage” is determined centrally, which, representing the minimum guarantee of any employee working under an employment contract, applies to all organizations, regardless of their form of ownership.

The procedure for payment of wages. Salary is issued employees at least twice a month, although the enterprise may set other terms for its payment.

Salaries are usually paid at the place where the work is performed.

Table 6.1 Unified tariff schedule

Pay grade	Tariff coefficient

Holds from wages are possible as a general ruleonly with the written consent of the employee, and in the absence of consent - in cases established by law,or by court decision. Thus, in accordance with current legislation, regardless of the employee’s consent The administration is obliged to withhold the following amounts:

taxes and contributions to the Pension Fund;

for the execution of court decisions and other enforcement documents, including fines;

to return unspent advances issued in connection with a business trip or issued on account of wages, as well as amounts overpaid due to an accounting error;

when an employee is dismissed through his fault for unworked days of the vacation received;

to compensate for damage caused by an employee to production, if the amount of damage does not exceed the employee’s monthly earnings.

The total amount of withholding cannot exceed 20% of the salary for each payment, and when collecting amounts under several writs of execution - 50% (when collecting child support, damage caused by a crime - up to 70%).