What is payroll optimization. Optimization of wages in modern conditions. The procedure for calculating the payroll on a practical example

The difficult economic situation in the country is forcing many entrepreneurs and company executives to engage in cost optimization. As a rule, merchants start with labor costs, especially if they make up a significant share in the cost of products, works, and services. The material will discuss what measures can be taken by labor legislation and what risks should be avoided.

During the crisis, entrepreneurs begin to optimize costs and look for ways to reduce them.

Optimization methods and last resort - staff reduction

As a rule, the optimization process begins with a business reorganization, which can lead, among other things, to the release of personnel. In such a situation, employees behave differently: someone leaves of their own accord, someone by agreement of the parties with payments by agreement. But what if the workers do not agree to quit or terminate the employment contract by agreement of the parties? In such a situation, the employer can retain a number of positions with the introduction of additional duties for them instead of the abolished positions through the procedure for changing the organizational or technological working conditions (Article 74 of the Labor Code of the Russian Federation). In addition, the employer can negotiate with employees about a possible change in working conditions, in particular, on the introduction of part-time work at the enterprise (Article 93 of the Labor Code of the Russian Federation), the establishment of flexible regime labor to individual employees with the introduction of a summarized accounting of working hours in relation to them (Article 104 of the Labor Code of the Russian Federation), which will make it possible not to pay additionally in an increased amount holidays and night shifts (Determination of the St. Petersburg City Court dated January 29, 2014 No. 33-1218 / 2014).

Depending on the specifics of the enterprise, the employer can establish a piece-rate form of remuneration (part 2 of article 150 of the Labor Code of the Russian Federation), paying wages not for the actual hours worked, but for the work performed at the approved rates, which will also reduce the cost of remuneration of such workers and the corresponding amounts of deductions from their earnings to the budget (Appellate ruling of the St. Petersburg City Court dated 04.02.2014 No. 33-1133 / 2014).

With some of the workers, it may be possible to agree on a reduction in the size of wages by agreement of the parties in order to preserve jobs. Due to the deteriorating economic situation in the country, employers may cut additional material payments to employees in order to save their budget, as well as refuse to index wages, given that it is not an obligation for them to do so (Appeal ruling of the Moscow City Court of December 24, 2013 in the case No. 11-42489).

For example, in cases where the salary of employees consists of two parts - salary and bonus, which is not a fixed part of earnings and is not required to be paid, provided that it is not included in the employment contract and there is no mention of its fixed amount in the staffing table. Please note that in order to limit the payment to employees only of the salary, the local act of the company on the procedure for awarding bonuses to employees must also indicate that the payment of the bonus is a right, and not an obligation of the employer. This will deprive the employee of the right to insist on her payment.

IN jurisprudence it is noted that the presence in the staffing table of the company of the column on the bonus for this or that employee (for example, in the amount of 5% of the company's profit at the end of a certain reporting period) in the absence of a condition on the mandatory payment of the bonus in the employment contract concluded with him does not give such an employee grounds to demand its payment (Appellate ruling of the Moscow City Court dated 02.10.2014 in case No. 33-17968 / 2014). However, we would recommend not to take risks and not include such a column in the staffing table.

Those employees whose work is not constantly required by the employer in the office or at another facility, he can transfer to remote work (Chapter 49.1 of the Labor Code of the Russian Federation) by agreement of the parties, which will allow him to reduce not only labor costs, but also to refuse, for example, from surplus rented space.

However, if the adoption of the above measures is not possible, the employer is still forced to use the staff reduction procedure.

To do this, all laid-off workers are notified of the upcoming reduction in a period of at least two months and upon dismissal they are paid a severance pay in the amount of the average monthly earnings, and also the average earnings for the period of employment are kept, but not more than two months (including the amount of the weekend manuals). At the same time, by decision of the employment service body, the employer will have to pay the allowance for one more month (Article 178 of the Labor Code of the Russian Federation).

Since laid-off workers need to be notified two months in advance of the upcoming layoff, this period of work will also need to be paid.

According to Part 4 of Art. 178 of the Labor Code of the Russian Federation, an employment contract or a collective agreement may provide for other cases of payment of severance payments, as well as establish increased amounts of severance payments.

At the same time, such an employer's right to independently establish additional cases of payment of severance pay in an employment (collective) agreement does not mean that this payment is established by law, including the Labor Code of the Russian Federation, and falls under the list of payments that are not subject to personal income tax. , since from the literal interpretation of Part 3 of Art. 217 of the Tax Code of the Russian Federation, that the norm of legislation providing compensation payments, should be imperative, while Part 3 of Art. 178 of the Labor Code of the Russian Federation is of a dispositive nature, in this regard, the severance pay paid to the employee, which is not provided for by law, is subject to personal income tax on a general basis (Appeal ruling of the Sverdlovsk Regional Court of 04.22.2014 in case No. 33-3874 / 2014).

An indication in an employment contract or in an agreement on its termination of a fixed amount of money to be paid by the employer in favor of the employee is subject to personal income tax in accordance with the generally established procedure (Appellate ruling of the Krasnoyarsk Regional Court dated 06.08.2014 in case No. 33-7507 / 2014). At the same time, this tax is imposed on the entire amount of compensation as a whole, and not only in the part exceeding the three-month average earnings, since the law does not provide for a tax benefit for such cases of dismissal (Appeal ruling of the Moscow Regional Court of July 23, 2014 in case No. 33-16087 / 2014) ...

Some employers, in order not to carry out the procedure for the reduction of workers, try to dismiss them for violation of labor discipline or demotivate them with a demotion, imputation of an additional front of work for the same salary by approving a new one. job description, full or partial deprivation of bonuses, sending them on business trips, etc. However, such measures are fraught with litigation for the employer with employees and collection in their favor of even larger sums, therefore, such methods should be abandoned.

Therefore, if employees do not voluntarily terminate the employment contract by agreement of the parties, the employer must lay them off with the payment of all compensations stipulated by law.

Idle time due to the fault of the employer must be thoroughly proven

When carrying out organizational and restructuring procedures, the employer may be tempted to optimize his labor costs by introducing a downtime regime in order to pay not the full salary, but only 2/3 of it. However, the following risks must be taken into account here.

The introduction of this regime is formalized by an order, with which all employees who are involved are familiarized with it. Simple is made out by marks in the time sheet (forms T-12 and T-13, approved.

Resolution of the Goskomstat of Russia dated 01/05/2004 No. 1), written notifications of employees about the beginning of downtime, reports, memoranda, service memos, downtime acts, downtime sheets, downtime payment orders, cumulative sheets, payroll and other evidence.

Failure to comply with the requirement for mandatory documentation of the imposed downtime may serve as a basis for declaring it illegal (Appellate ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated 03.02.2014 in case No. 33-321 / 2014).

The employer has the opportunity to introduce downtime only if he can prove that the temporary suspension of work occurred for reasons of an economic, technological, technical or organizational nature: for example, an industrial accident, fire, flooding, termination of a lease agreement for a production workshop, warehouse or other premises that the employer used in his commercial activities(Appellate ruling of the Krasnoyarsk Regional Court dated July 30, 2014 in case No. 33-6970, B-13), etc.

The employer can confirm the necessity of the forced suspension of work at the enterprise with any relevant evidence. In particular, the introduction of downtime at an enterprise engaged in the production and sale of alcoholic beverages can be confirmed by a notification of the suspension of activities submitted by the employer to the licensing authority, an order on the introduction of downtime and the suspension of the technological process of production of alcoholic beverages, lack of orders, etc. (Appeal ruling of the Kemerovo Regional Court dated January 30, 2014 in case No. 33-73-2014).

Simple as a legal fact is a temporary event, and the employer, by virtue of Art. 22, 56 of the Labor Code of the Russian Federation is obliged to take all measures depending on him to stop the downtime and provide the employee with the opportunity to actually perform the labor duties stipulated by the employment contract. At the same time, the employer is obliged to draw up a simple documentary document, thereby ensuring the rights of employees to wages, compliance with the rules for calculating average earnings, work and retirement experience (Appellate ruling of the Moscow City Court of February 14, 2014 in case No. 33-593 / 14).

According to Art. 72 of the Labor Code of the Russian Federation change determined by the parties the terms of the employment contract (in this case, a reduction in the amount of salary for the period of downtime) is allowed only by agreement of the parties to the employment contract. The agreement on changing the terms of the employment contract determined by the parties is concluded in writing.

In accordance with Part 3 of Art. 72.2 of the Labor Code of the Russian Federation, downtime means a temporary suspension of work for reasons of an economic, technological, technical or organizational nature. In this case, the obligation to prove the existence of these circumstances lies with the employer (clause 17 of the resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 "On the application by the courts Russian Federation Labor Code of the Russian Federation ").

Therefore, in the event of the introduction of downtime in the absence of legal reasons for this, employees can complain to Rostrud and the prosecutor's office, as well as collect from the employer in court the amount of unpaid wages, interest for violation of the deadline for its payment, compensation for moral damage, as well as their legal costs in the case ...

When the downtime regime is introduced at the enterprise, the workers affected by it are obliged to appear at work and be present at their workplaces, unless the employer allows them not to come to work (Appellate ruling of the Kemerovo Regional Court dated 05/27/2014 No. 33-5037).

In addition, the employer must take into account that it is extremely risky to introduce a downtime regime if he is then going to lay off workers. By using the idle mode, the employer is able to reduce the volume cash payments owed in favor of employees, however, the courts in such disputes take the side of the workers and collect the unpaid part of the wages from employers, recognizing the introduction of the idle regime to be illegal.

In such cases, the courts note the impossibility of making a decision on the introduction of downtime during the period of warning the employee about the upcoming dismissal for redundancy, since organizational measures in the company cannot be the basis for remuneration of employees in the amount of 2/3 in accordance with Art. 157 of the Labor Code of the Russian Federation (appeal rulings of the Sverdlovsk Regional Court dated 04.04.2014 in case No. 33-4531 / 2014, Irkutsk Regional Court dated 01.08.2014 in case No. 33-6319 / 2014, Murmansk Regional Court dated 05.03.2014 No. 33-377- 2014, etc.).

In order to minimize this risk, the downtime mode should not be introduced simultaneously with the warning of the laid-off workers about the upcoming dismissal, but some time before that (for example, a month or more), or after the warning, so that the court in case of a dispute does not associate the introduction of downtime with the layoff. workers and the need for the employer to optimize their costs.

In this case, the court will assess the legality of the introduction of downtime, and if there was really no work for the employees, it is more likely that it will not see violations of labor legislation in the employer's actions (Appellate ruling of the Chelyabinsk Regional Court of November 6, 2014 in case No. 11-11316 / 2014).

Valeria Novozhilova
master's student,
Saint Petersburg State University of Economics
(St. Petersburg).

Annotation:

For all organizations operating in any area of ​​the economy, people management is of paramount importance. Without properly selected, spaced and professionally trained labor resources no organization can achieve its goals and survive. This provision is fundamental in the concept of anti-crisis management.

Personnel management includes a number of targeted actions by the management of the organization and other specialists of departments, such as determining the need for personnel in accordance with the purpose and capabilities of the organization; planning of work with personnel; placement and distribution of personnel, its use; motivation and stimulation of personnel, creation of favorable conditions for effective operation.

An important characteristic of the anti-crisis policy is its complexity, based on the unity of goals, principles and methods of working with personnel, taking into account various aspects of the regulation of management processes. The personnel policy should be uniform for the entire organization, but at the same time, multi-level, that is, include subsidiaries and branches, cover all levels of personnel, all management processes with various mechanisms of influence on them.

Another feature of the anti-crisis personnel policy in the field of personnel is its rationality, that is, its focus on preventing crisis situations and overcoming labor conflicts.

The personnel anti-crisis policy in the field of personnel and the implementation of all personnel management functions should be based on a solid legislative foundation.

An anti-crisis policy in the field of personnel can be carried out both in the form of a change in personnel structure, and in the form of optimization of labor costs.

Optimization of labor costs includes:

Savings on the social package;

Reducing the variable part wages;

Reduction of the fixed part of wages and the variable part by agreement of the parties;

Reduction of the fixed part of wages and the variable part unilaterally.

The concept of "social package" is not enshrined in labor legislation. The Labor Code of the Russian Federation does not oblige employers to provide their employees with a social package. Availability and conditions of provision social package- a voluntary decision by the employer aimed at creating a positive image of the organization in the business sphere and in the labor market, due to the desire to further stimulate employees.

It is up to the employer to decide whether to reduce or cancel the benefits package. However, before starting the reduction or cancellation procedure, you should analyze each component of the social package.

The employer has the right to decide:

On the complete cancellation of the social package;

On the revision and cancellation of its most costly components;

About replacing expensive parts of the social package with other attractive options for employees

On the preservation of the components of the social package, but in a reduced volume for all employees; Introduce a “cafeteria” system in which the employee chooses individual services from the list offered by the employer.

Or about a decrease in the volume of the social package in the context of categories of employees (for top managers to a greater extent, for ordinary employees to a lesser extent). Tie the components of the social package to job levels, so that the specific amount of the employee's social package depends on his position in the hierarchy of the company, establish a system of individual provision of social benefits. In this case, the employer should identify the target audience of employees who will be the most important recipients of the benefits of the social package.

The variable part of the salary includes bonuses, bonuses and allowances. All these payments are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law.

Bonuses, surcharges and allowances may be mandatory or optional. Mandatory bonuses include bonuses, additional payments and allowances for deviations from normal working conditions (for work on weekends and holidays, for overtime work), for the special nature of the work performed (for work with difficult and harmful working conditions, for work at night). These bonuses cannot be canceled by the enterprise. Optional are premiums, surcharges and premiums for high professional skill, for high qualifications, for the performance of especially important work, for high achievements in work, personal allowances. These bonuses can be canceled by the enterprise.

When choosing this method, management may decide to:

Cancellation of the premium part;

Decrease bonus payments;

Increase in the share of bonus payments in the amount of wages;

Changing the criterion for the payment of the bonus.

Here it is necessary to keep in mind the following nuance: “In the cases provided for by this Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation, collective bargaining agreements, agreements, the employer, when adopting local regulatory acts, takes into account the opinion of the representative body of workers (if there is such a representative body) ". Thus, in some situations it will be necessary to take into account the opinion of the representative body of employees, which may not coincide with the opinion of the organization's management regarding the introduction of bonuses, their reduction or exclusion.

By agreement of the parties, it is possible to reduce both the salary specified in the employment contract and the size and criteria for the payment of the obligatory variable part specified in it. The main difficulty of the application this method lies in the fact that not every employee will voluntarily agree to sign an agreement that reduces the amount of his wages. Then an agreement is concluded with the employee to change the terms of the employment contract in terms of wages.

Also, on the basis of the agreement concluded by the parties, it is necessary to issue an order to change wages and staffing. It is necessary to pay attention to the fact that it is possible to make changes to the staffing table only if there is only one staffing unit for this position or if additional agreements on wage reductions have been concluded with all employees in this position on the same terms.

In the event that there are changes in the organizational or technological working conditions, the terms of the employment contract determined by the parties cannot be saved, they can be changed at the initiative of the employer, with the exception of a change in the labor function of the employee. The employer is obliged to notify the employee in writing no later than two months in advance of the upcoming changes in the terms of the employment contract determined by the parties, as well as the reasons that caused the need for such changes.

If the employee does not agree to work in the changed conditions, then the organization will have to offer him another job (this may be a position corresponding to the qualifications of the employee or a lower position and lower paid work). In this case, the organization must offer the employee all vacancies that meet the specified requirements. The organization is obliged to offer vacancies in another locality, if it is provided for by the collective or labor.

If the employee decides to refuse to continue working part-time or part-time working week, then the employment contract must be terminated. In this case, the employee is provided with various compensation.

Staffing changes include:

Change in working hours;

Redistribution of responsibilities;

Temporary transfer;

Termination of an employment contract;

Personnel outsourcing.

When working hours change, a notice should be issued on the change in the working day schedule and on the condition of remuneration for such work, indicating the reasons that caused such changes.

The employee must be notified of the upcoming change in the remuneration system no later than two months in advance. After receiving the notification, the employee has the right to make one of two possible decisions: either agree to continue working under the changed conditions, or refuse.

If the employee agrees to continue working in the changed working conditions, then it is necessary to issue additional agreement to the employment contract on the relevant changes. The employee's refusal to continue working part-time is the basis for terminating the employment contract on the grounds

It is possible to redistribute responsibilities between employees to reduce the wage fund by registering internal part-time jobs for employees, or by combining professions. The difference is that with internal part-time work, the employee performs his duties outside of working hours, and when combined, during the working day, together with the main job.

Outsourcing of personnel includes the transfer by an organization, on the basis of a concluded contract, of certain types or functions of production entrepreneurial activity another company operating in the required area.

In Russian business practice, outsourcing most often involves such functions as accounting, translation services, transport services, support for the operation of a computer network, advertising services and security.

The release of funds for outsourcing personnel consists of deductions for wages, providing a workplace for staff, vacation payments and sick leaves.

Thus, in a crisis situation, an entrepreneur needs to reduce costs. One of the most expensive items is wages. Cost reduction can occur both with a change in the staffing of employees, and with a change in the structure and size of the wage fund. Methods of anti-crisis policy in the field of personnel can be applied both individually and in aggregate.

Bibliography

1. Civil Code of the Russian Federation of November 30, 1994 (as amended by 31.01.2016) ed.-M .: Statut, 2016.
2. Tax Code of the Russian Federation of July 31, 1998 (as amended by 5.04.2016) ed.-M .: Statut, 2016.
3. Family Code of the Russian Federation of December 29, 1995 (as amended by
4. Labor Code Of the Russian Federation dated 30.12.2001 (as amended by 12/30/2015) ed.-M .: Statut, 2016.
5. Babaeva Yu.A., Petrov A.M., Melnikova L. Accounting. −4th ed. - M .: Prospect, 2015.

In modern practice, three main ways of saving the wage bill are most often encountered:

• payment of "gray wages in envelopes";
• replacement of part of cash payments with real ones;
• changing the ways of formation of payroll.

Payment of salaries to employees in case of discovery of this fact tax authorities, leads to serious penalties. They can be from 20 to 40% of the amount of hidden income. Organizations that pay their employees low wages always come under the scrutiny of tax officials.

A method of reducing the payroll tax base that does not contradict the existing legislation - the transition to the simplified tax system and the transfer of their employees to individual entrepreneurs where it is possible to apply. The cooperation between the employer and the employees receives the form “customer of the service - performer”. The relationship between the parties is determined by the contract concluded between them. This type of cooperation brings financial benefits to the employer and employee. Individual must pay personal income tax from the amount of his earnings in the amount of 13%.

IE income subject to a rate of 6% of the total amount received Money... Payments for services rendered by the employer do not belong to the payroll and are not subject to payroll taxes. An employer can obtain similar savings when switching to outsourcing.

You can save on taxes by replacing part of the cash payments with real ones. Tax legislation allows not to tax gifts, the value of which does not exceed 4,000 rubles. With the same amount of money, you do not need to pay taxes if they are issued as material assistance.

Tax-free catering for employees, organized according to the principle of "buffet".

A large amount of savings in payroll taxes gives an increase in labor productivity and a reduction in the number of employees. The payroll consists of basic and additional payments. Its composition is determined by Article 255 of the Tax Code of the Russian Federation (we talked in more detail about what the payroll and FZP consist of). Certification of workplaces can seriously help to reduce taxes on payroll. Competently done work can transfer a number of working professions that exist in the company into the category of hazardous industries. The surcharge for work in such conditions is not taxed, and its maximum amount is not established by the current legislation.

What needs to be analyzed?

The first document from which any analysis of the optimization of the payroll begins is the staffing table. HR audit allows you to identify ineffectively working links in the personnel structure. The administrative and managerial staff should not exceed 40% of the total number of employees working in the company who produce material goods or provide services.

The next step in the analysis is to consider the structure of labor costs and find ways to save money. Such economic calculations make it possible to find reserves of funds spent on wages. Very often, downtime, breakdowns, poor organization of the work process, leading to overtime work and corresponding payments on them.

Sources of payroll and payroll

The main reserve for reducing the wages fund is the cost of goods or services, which is transferred to their cost. It is possible to attract funds from the profit intended for consumption to the formation of the payroll, as well as own funds founders, which they invest in the development of the company.

The source of certain categories of additional payments included in the payroll, the funds of the Social Insurance Fund of the Russian Federation and earmarked income are used.

The sources of the payroll are the number of employees and their basic and additional wages, which are determined by the current legislation and the market conditions of the labor force. The amount of an employee's salary depends on the level of professionalism, the need for it and the number of proposals in the job market. The state limits the minimum wage, below which the employer is not entitled to pay wages to his employees. The number of compulsory also includes additional payments to employees social nature approved by applicable law.

Tax rates for payroll depend on the civil legal form of an economic entity. An employer who is an individual entrepreneur pays taxes on wages not only for his employees, but also for himself. Influences the amount and form of payments and the citizenship of the employee. The size of the personal income tax rate levied on a citizen of the Russian Federation in 2016 is 13%, with a non-resident - 30%.

The total amount of tax rates withheld from payroll to various social funds is 30%. This rate can be reduced by business entities engaged in the development of innovative technologies and representatives of small businesses.

We talked in more detail about the taxation of payroll and FZP, as well as about deductions from them, in.

An example of a reduction in the wage bill

An employee's salary in the amount of 40,000 rubles is charged according to common system taxation of the following taxes:

1. Personal income tax at a rate of 13%. 40,000 * 13/100 = 5,200 rubles. The amount is deducted from the income of an individual. The amount of money that the employee will receive in his hands is: 40,000-5200 = 34,800 rubles.
2. The amount of taxes transferred to social funds: 40,000 * 30/100 = 12,000 rubles. The amount is paid from the employer's funds.

When switching to the simplified tax system and registering an employee as an individual entrepreneur, his salary will be considered entrepreneurial income and taxed at a rate of 6%. The tax amount will be 40,000 * 6/100 = 2,400 rubles.

The employee's net income is 40,000-2400 = 37,600 rubles.

This is for 2800 rubles more than in the first taxation option. For the employer, this payment item does not apply to payroll. The annual savings for a business entity on the salary tax of 1 employee in the amount of 40,000 rubles will be 12,000 * 12 = 144,000 rubles.

The employee's annual income will increase by 2,800 * 12 = 33,600 rubles.

For 2016 was established in the amount of 6204 rubles from January 1 and increased from July 1 to 7500 rubles. According to the current legislation, the regional government can increase the level of minimum wages in coordination with local business representatives.

Business entities that are on OSNO in 2016 will have to pay 22% with payroll in PF, 2.9% in FSS and 5.1% in FFOMS. Personal income tax for employees with Russian citizenship is 13%. Non-residents will pay personal income tax at a rate of 30%. So the reduction of the wage bill is an urgent need for any enterprise.

IN recent times When talking with business leaders, I hear more and more often that the main goal of their companies is "to improve the efficiency of personnel."

Including, without fail, with a reduction in staff costs and payroll. At one time, I heard the formulation of such a task for myself and in our company from my general director... To solve this problem, we have chosen such a tool as Management by Objectives.

The concept of management by goals was first mentioned by its author Peter Drucker in 1954 in the book "The Practice of Management". It describes general principles management by goals and recommendations for setting and monitoring the implementation of goals.

Management by objectives, or management by objectives (abbreviated - MBO), in the narrow sense - a method of management activity that provides for the anticipation of performance results (KPI) and planning ways to achieve them (tasks, projects).

I want to note right away that at that time in our company, most of the leaders (and even their subordinates) had goals, written on dozens of sheets of paper stored in a thick folder that lay dead weight on the shelves of our managers. Therefore, preparing a project for the implementation of this management approach, I was ready for a lot of counter questions and a certain resistance from the management.

Management by goals is a method of management activity that foresees performance results and planning ways to achieve them.

At the time of the introduction of management by goals, errors were identified that can be called typical for many companies:

• the goals of the divisions and their leaders were vague, vague and more like a list of job responsibilities;
• goals were most often prescribed by subordinates independently, without reference to the strategy and business goals;
• the prescribed goals fell into a paper folder and remained there until the end of the year without systematic monitoring of their implementation, possible correction and analysis of errors;
• there were no criteria for the effectiveness of achieving goals.

In a broad sense, management by goals is a method of personnel and organization management that ensures the setting of goals and objectives for the implementation of the company's business plan, monitoring their implementation and assessing the effectiveness of the results of the activities of employees and departments.

The introduction of MBO gives us the following:

1. Management efficiency increases.

2. Planning is improving... This method is a mechanism forcing the employee to concentrate on performing the tasks that are assigned to him within the framework of overall strategy companies.

3. Control becomes more effective.

4. Better relationships between managers and subordinates... This happens for a number of reasons: the need for strict control decreases; subordinates are given more opportunities to participate in the planning process, and managers strengthen the framework on which to discuss their results with subordinates.

5. Opportunities for leadership training are expanding... Applying MBO, senior management pays more attention to the training and development of managers.

6. Standards and criteria are established to assess the performance of tasks.

At the time of the introduction of management by goals, errors were identified that can be called typical for many companies.

After preliminary preparation of the project and its presentation to the top managers of the company, it was decided to launch a pilot project first - exclusively at the level top management company, in order to fully understand the implemented tool and its further productive use in the management of its divisions.

The stage of the formation of goals and KPI

• At the strategic session, top managers, together with the owners, formed the company's goals for the next year.

When setting goals, the well-known SMART principle was used, according to which the goal should be specific, measurable, achievable, important and limited in time.

Example: Increase in the number of profile "X" clients by 40% by the end of 20xx.

• After a series of working sessions, we formulated and consolidated the main key performance indicators of the business, by which in the future both the owners and the clients of the company will be able to assess the performance of the business.

Example:The quality of delivery of customer goods - 99%.

• We have developed a strategy for evaluating intermediate results and "modifying" the system of motivation and remuneration, which is based on the principle of payment for the result of work done for a certain period.

So, in our company, based on this strategy, the salary of all employees of the company as a result consists of a constant and a variable part, where the variable part depends only on the implementation of KPIs, both individual and collective. The efficiency of the CEO's work is assessed for a year, the top managers of the company are assessed quarterly, all other employees are assessed monthly with the corresponding payments of the variable part of the salary.

We calculated and made appropriate changes regarding the payroll in the annual budget. I want to clarify right away that thanks to the introduction of the MBO, we have significantly reduced such an item of expenses as the wages fund.

Using the means of internal communication in the company, as well as at general meetings and working meetings, we presented the approved strategy, goals and KPIs of the business to all employees of the company and key clients.

Stage of agreement and training

• Line of business directors defended their annual targets and performance metrics before the board of directors. At the same time, the annual goals were divided into quarterly goals and tasks for the divisions.

Important: understanding by all heads of the company the goals and objectives of each structural unit, taking into account all the wishes for structural and functional interaction.

• Together with the directors of the directions, we formed goals / objectives for their subordinates with further presentation for each department and department according to the principle "top down".

Important: at the presentation of goals and objectives, get feedback from subordinates, if necessary, make the necessary additions and adjustments. After confirming that all goals and objectives are clear and achievable, they are documented and approved by the CEO.

• A mini-training “Achievement Management & Feedback & Rules for Current Monitoring of Goal Achievement” was held for directors of business lines.

Development stage of KPI and motivation systems

• Developed and approved new system salary and motivation, which described the principles of calculating and calculating salaries, as well as the size of the variable part in relation to the rate for each level of positions.

Example: for specialists, salary = 70% fixed part of salary + 30% variable part of salary.

The variable part of the salary is calculated only if the key performance indicators of the position are met accordingly.

• We developed KPIs for each position.

This is one of the most significant stages of the project, requiring a significant amount of time, pedantry and scrupulousness. A lot of articles, trainings and even conferences are devoted to this issue. There are different opinions as to what level of positions it is worth "lowering" this method of employee motivation.

The variable part of the salary is calculated only if the key performance indicators of the position are met accordingly

Many experts believe that there is no need to implement performance indicators for employees at levels below middle management. Having weighed all the pros and cons, we decided to introduce KPIs for all positions, taking into account that for ordinary employees the indicators should be simpler and in fewer numbers (2-3 indicators).

Example

Specialist of the department of main transport logistics
Indicators	Description	Sources of	Initial data for the calculation / UAH.	Fact	Total
Bid					3000,00
Bonuses					1000,00
qualitative
Number of delays by GP< 1%		KPI by department	500,00	0,5%	500,00
Number of delays for GP 1%< 2%		KPI by department	250,00
Number of delays on GP 2%<		KPI by department	0,00		0,00
Cost UAH / pallet		KPI by department	500,00	135,00	500,00
If the cost of UAH / pallet is higher than the established norm for the reporting month		KPI by department	0,00		0
Norm 135 UAH / PLM	no more than UAH 135 set for xx / xx / 20xx
Total bonuses					1000,00
Total salary					4000,00

In our company, this part of the project was carried out by a project team, which included the CEO, HR director and heads of the relevant structural divisions.

Important: when developing performance indicators for a certain position, it is necessary to involve employees holding this position to receive their feedback, as well as clarify all controversial points before the start of the project. KPIs should be as transparent and objective as possible in order to exclude the subjective assessment of the head, if possible, and also so that they can be easily checked by a “third” party. in a specific software environment (ERP system) and are checked by the quality department. Accordingly, a representative of the personnel management department at the end of the month can freely check the accuracy of the accrual of bonuses.

Assessment phase

At this stage, we approved methods for assessing the effectiveness of employees and calculating KPIs for each position:

• top managers, using self-assessment, calculate the performance of the performance indicators of their divisions, and also prepare reports based on the performance of these indicators (financial, operational, strategic, project). The reporting accumulates the practical results of the past period and the forecast results with the display of the risks of future periods. Thus, quarterly reporting of interim results allows us to identify risks of failure to achieve goals and develop solutions to minimize the negative effect of such failure, having not an informational character, but being a real tool for managing future results;
• employees, whose variable part of the salary is calculated from the results of the fulfillment of monthly indicators, after self-assessment, which is recorded in a pre-approved form, is redirected for approval to the immediate supervisor. The latter, in turn, makes comments and corrections with the obligatory provision of feedback to the employee about his assessment of the performance of the subordinate. The completed forms for each employee are sent by the manager to the HR department for verification.

We have introduced an annual mandatory performance assessment for all employees (except for working specialties), which consists of two parts: assessing the achievement of planned goals and objectives for the year, as well as assessing the competencies required to achieve them. At the meeting of the annual evaluation committee, the successes and failures of each employee are discussed, as well as ways to improve the performance of this or that employee for the next year.

When developing performance indicators for a specific position, it is necessary to involve employees holding this position

1. Goals are developed not only for the organization, but also for each of its employees. Moreover, the goals of employees should directly follow from the goals of the organization.

2. Objectives are designed from the top down to link with the strategy and from the bottom up to achieve relevance to the employee.

3. All goals must comply with the SMART rule, then they can be used to build effective system staff motivation.

4. Participation in decision making. The procedure for developing goals for an employee is the process of his co-creation with a direct supervisor. In the MBO system, goals are not just "descended from the top", they are actually developed by the head and subordinate together.

5. Evaluation of the work done and constant feedback.

6. The results obtained are compared with the assigned tasks and changes are introduced, if necessary.

7. Upon reaching the agreed goals, employees have the right to count on remuneration.

Several years after the implementation of this project, I can safely say that this system has increased the productivity of employees, which in turn has increased the efficiency of the entire business. I want to note that it took more than a year to fully implement this tool, and, of course, we faced some resistance and misunderstanding from middle management and ordinary employees. However, constant feedback and presentation of all the benefits this approach allowed us to further develop in the indicated direction, and with constant improvements in our practice. Today we have the following advantages of management by goals:

• increased the level of employee motivation;
• we identify problems on the way to achieving the goal;
• optimized the payroll, making it a “flexible” cost item and proportional to the revenue side of the business;
• timely identify areas in which changes are needed;
• we plan the succession of managers and identify areas of development and training for managers;
• made the methods of evaluating the results objective;
• improved communication and interpersonal relationships between management and subordinates;
• optimized many business processes

Anna Kalenskaya - HR Director of UVK, expert of HRMagazine

• Motivation, Incentives and Labor Remuneration

Keywords:

1 -1

The remuneration system is understood as a method of calculating the amount of remuneration payable to employees, in accordance with the labor input they have made, and in some cases with its results.

There are two main systems of workers' wages, corresponding to the two main forms of labor cost accounting used in practice - time-based and piece-rate, as well as an additional one - bonus, which is applied when predetermined indicators are achieved, in combination with any basic one. The choice of a remuneration system depends on the characteristics of the technological process, forms of labor organization, requirements for the quality of products or work performed, the state of labor rationing and accounting for labor costs.

Depending on the amount of labor and time, there are two main forms of remuneration: piecework and time-based.

With piecework wages, the worker's earnings depend on general rule, on the amount of actually manufactured products and the time spent on their manufacture. It is calculated using piece rates, production rates, time rates. When deciding on the introduction of piecework wages, it is necessary to really assess whether it is possible to establish quantitative indicators of production (work performed) and their accounting, to ensure proper labor rationing, to increase production without changing the technological process, and to control product quality.

Depending on the method of organizing labor (work), piecework wages are individual and collective.

Individual pay is possible in jobs where the labor of each worker is subject to accurate accounting. The remuneration depends on the quantity of suitable products manufactured by the Employee and the piece rate per unit of the product. If the worker performs several different types works (operations), each type is paid for at the rates established for them.

With collective piecework wages, the remuneration of each worker depends on the results of the work of the entire team (brigade, site). The distribution of collective earnings between individual employees should not be equalizing; it is necessary to take into account the personal contribution of each to the overall results of the collective work. This is most often done using the labor force participation rate.

Piecework wages have several varieties, which differ from each other in the way earnings are calculated. In addition to direct piece-rate payment, there is an indirect, piece-rate progressive, one-piece payment.

Piece rate is a derived value that is determined by calculation. To do this, the hourly (daily) tariff rate for the corresponding category of work performed is divided by the hourly (daily) rate of output or multiplied by the established rate of time in hours or days. To determine the final earnings, the piece rate is multiplied by the number of products produced (work performed).

Piece rates do not depend on when the work was done: during the day, night, or overtime.

When determining the piece rate, one proceeds from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee.

Depending on the method of calculating earnings with piecework pay, there are several forms of remuneration:

• - direct piecework, when the labor of workers is paid for the number of units of products they have manufactured and work performed, based on fixed piecework rates established taking into account the required qualifications;
• - piece-by-piece-progressive, in which the payment rises for the production in excess of the norm;
• - piece-bonus, when wages include bonuses for overfulfillment of production standards, achievement of certain quality indicators: delivery of work from the first presentation, absence of defects, complaints, material savings. The mechanism for its accrual is as follows: the administration of the enterprise, together with the trade union committee, develops prices for the implementation of each type of product, which are reflected in the orders for the performance of piecework. The amount of the accrued salary is obtained by multiplying the piece rate by the number of parts produced and adding the bonus. The bonus is charged on condition that the employee has exceeded the norms or achieved other indicators that give the right to receive it (absence of marriage, etc.). The amount of the bonus is set by the administration in agreement with the trade union committee as a percentage of wages calculated at piece rates;
• -Indirect piecework, which is used to pay auxiliary workers (adjusters, pickers and others). The size of their earnings is determined as a percentage of the earnings of the main workers, whose labor they serve;
• - lump-sum, when the total earnings are determined for the performance of certain stages of work or for the full range of work performed. A variation of the lump-sum form is the remuneration of employees who are not on the staff of the enterprise and perform work under concluded civil contracts (for example, under a work contract).

The time-based wage system is reduced to the payment of the cost of labor for the hours worked and is used when it is impossible to quantify the results. labor activity workers, employees and managers.

With a time-based wage system, the size of the wage depends on the actual hours worked and the employee's wage rate, and not on the number of work performed. Depending on the unit of accounting for hours worked, the following tariff rates are applied: hourly, daily, monthly.

At time-based payment labor, the amount of an employee's earnings depends on the time he actually worked and his wage rate (salary). For workers industrial enterprises hourly rates are most often set. Daily wage rates are applied in those industries where the basis of labor rationing is shiftable production rates (for example, in the coal industry). Time workers may be paid at the average annual monthly wage rates calculated on the basis of hourly rates. The need to apply the hourly or monthly tariff rate calculated on the basis of the hourly rate is determined by the administration of the enterprise in agreement with the relevant trade union body, based on specific production conditions. The introduction of monthly tariff rates should be closely linked to the development of monthly rationed targets.

In the time-based wage system, two forms are distinguished: a simple time-based and a bonus-based time.

With a simple hourly wage, the worker's earnings are determined by multiplying the hourly or daily wage rate of his category by the number of hours or days he worked. When determining the earnings of other categories of workers, the following procedure is observed: if an employee has worked all the working days of the month, then the salary established for him will be paid, but if an incomplete number of working days have been worked in this month, then the earnings are determined by dividing the established rate by the calendar number of paid business days.

In case of time-bonus wages, a bonus is added to the amount of wages according to the tariff, which is set as a percentage of the tariff rate.

The mechanism for calculating the time-bonus form of remuneration is as follows: the administration of the enterprise, together with the trade union committee, develops a wage scale, which is regularly adjusted due to inflation. This grid indicates the cost of one hour of work for an employee of each specific category. The higher the rank, the higher the rate. The amount of accrued wages is obtained by multiplying the hourly wage rate by the number of hours worked and adding the bonus.

The average wage for the company is calculated by dividing the annual payroll by the average payroll number of all employees of the company.

The coefficients are approved by the order of the general director in agreement with the accounting department and the trade union committee. The amount of the bonus is determined as a percentage of the amount of accrued wages.

The monthly wage of an employee who has worked for the norm of working time during this period and fulfilled the labor standard cannot be lower than the minimum wage established by federal law. In some cases, in order to more fully take into account the labor contribution of each worker to the overall results of labor, with the consent of the team members, labor participation rates (KTU) can be used. The higher the employee's contribution, the higher his KTU and, accordingly, the salary.

To enhance the material interest of employees in the fulfillment of plans and contractual obligations, to increase production efficiency and the quality of work, bonus systems, remuneration based on the results of work for the year, and other forms can be introduced material incentives.

Bonuses are understood as payments to employees in excess of basic earnings in order to encourage successes achieved on work and stimulating their further increase. At the same time, bonuses serve important tool expressions of recognition and approval of the merits of the person to be awarded on the part of society, the work collective, an incentive to improve the work of other members of the team.

The general concept of bonuses to employees is usually subdivided into two narrower concepts: bonuses as incentives provided for by the remuneration system, and bonuses as incentives (reward) for outstanding employees outside the remuneration systems.

The bonus system of remuneration involves the payment of bonuses to a certain circle of persons on the basis of predetermined specific indicators and conditions of bonuses. The circle of persons to be encouraged, indicators and conditions of bonuses, the amount of bonuses (specific for each profession, position or their limit values) are provided for in the provisions on bonuses. On the basis of such bonus provisions, the employee, when fulfilling both the indicators and conditions of the bonus, has the right to demand the payment of the bonus, and the organization is obliged to pay the bonus amount.

In addition to remuneration systems, remuneration may be established for employees of enterprises and other organizations based on the results of annual work from a fund formed from the profits received by the organization. The amount of remuneration is determined taking into account the results of the employee's work and the duration of his continuous work experience in the organization. There are no legislative acts regulating the procedure for payment of this remuneration. This means that only the basic initial provisions on the procedure and conditions for the payment of remuneration based on the results of annual work have been established in a centralized manner. Organizations are provided with ample opportunities to independently resolve many issues related to the payment of remuneration, taking into account the specifics of production, working conditions and the nature of the personnel of employees.

The establishment of the remuneration system and forms of material incentives, the approval of provisions on bonuses and payment of remuneration based on the results of work for the year is carried out by the administration of the organization in agreement with the relevant elected trade union body.

For the correct calculation of wages to workers, it is of great importance to take into account deviations from normal working conditions, which require additional labor costs.

Payment for hours night work(from 10 pm to 6 pm). An hour of night work is paid in an increased amount stipulated by the collective agreement of the organization, but not less than the amount established by law. The duration of night work (shift) is reduced by 1 hour.

Overtime pay. Overtime work is allowed in exceptional cases and with the decision of the trade union committee of the organization. Overtime work is paid for the first 2 hours not less than one and a half times, and for subsequent hours - not less than double the amount for each hour of overtime work. Overtime work must not exceed 4 hours for each employee on 2 consecutive days and 120 hours per year. Overtime compensation is not permitted.

Pregnant women and women with children under the age of 3, employees under 18, employees of other categories established by law are not allowed to work overtime and work at night.

Payment for work on weekends and holidays. Work on weekends and holidays is compensated to the employee by providing another day of rest or, by agreement of the parties, in monetary form... Work on weekends and holidays is paid at least double.

Payment of regular vacations. Employees are entitled to leave after 11 months of continuous work at the given enterprise. An employee on leave is retained his average earnings.

Payment for the time of fulfillment of state and public duties. During the performance of state and public duties (participation in court hearings as people's assessors, public prosecutors, experts or witnesses; exercising the right to vote, and so on) workers receive their average earnings at their place of work.

Temporary disability benefits are paid to workers and employees at the expense of social insurance contributions, in the manner prescribed by the Regulation on the procedure for providing benefits for state social insurance, approved by the Presidium Resolution, the basis for the payment of benefits is sick leave issued hospitals... The amount of temporary disability benefit depends on the length of service of the employee and his average earnings:

• - with continuous work experience up to 5 years - 60% of earnings;
• - from 5 to 8 years old - 80% of earnings;
• - from 8 years and more - 100% of earnings.
• - regardless of the length of service, benefits are issued in the amount of 100%;
• - due to work injury or occupational disease;
• - working disabled people of the Great Patriotic War and other disabled people who are equated in terms of benefits to disabled people of the Second World War;
• - persons who have three or more dependent children under the age of 16 (students 18 years old);
• - for pregnancy and childbirth.

In addition to these cases, the average earnings remain:

• - for employees who are in medical institution on examination, obliged to undergo such an examination;
• - for donors on the day of examination and on the day of donating blood, as well as for providing them with a day of rest after each day of donating blood. At the request of the employee, this day is added to the annual leave;
• - for employees - the authors of inventions or rationalization proposals;
• - upon release from the main job to participate in the implementation of an invention or rationalization proposal at the same enterprise;
• - if delivery to the employee is delayed work book through the fault of the administration - for the entire time of the forced absence;
• - when transferring an employee to another permanent lower-paid job - within 2 weeks from the date of transfer,
• - in case of temporary transfer to another job, in case of production necessity, with remuneration for the work performed, but not lower than the average earnings for the previous job;
• - for workers who fulfill production standards during temporary transfer to another, lower-paid job due to downtime. For workers who do not fulfill the norms or are transferred to work paid by the time, their tariff rate (salary) is retained;
• - for workers transferred for health reasons to an easier, lower-paid job - within 2 weeks from the date of transfer;
• - for employees temporarily transferred to lower-paid work due to injury or other damage to health associated with work, through the fault of the enterprise - until the restoration of working capacity or the establishment of permanent disability or disability;
• - upon dismissal of pregnant women and women with children due to the complete liquidation of the enterprise - for the period of their employment, but not more than 3 months from the date of termination of the employment contract.

On the basis of the existing two forms of remuneration - time-based and piece-rate, in practical life, it is possible to use their various modifications, which in most cases depend on the characteristics of technology, organization of production, forms of labor organization, labor supply and other factors.

The tariff system allows for a qualitative assessment of labor, serves as the basis for organizing workers 'wages, and is built depending on working conditions, workers' qualifications and the form of remuneration. The tariff system includes:

• - the tariff rate, which determines the amount of wages per hour or per day;
• - a wage scale showing the ratio in wages between different categories of jobs and workers;
• - tariff and qualification reference books, with the help of which it is possible to determine the category of work and workers in accordance with the tariff scale.

Tariff rate (salary) - it is a fixed amount of remuneration of an employee for fulfilling a labor standard of a certain complexity per unit of time.

Tariffication of work - assignment of types of labor to wage categories or qualification categories depending on the complexity of the work.

Tariff category is a value that reflects the complexity of work and the qualifications of an employee.

Qualification category - a value that reflects the level vocational training employee.

The tariff scale is the scale of the ratio of the categories and the tariff coefficients assigned to them. This is done to ensure that workers performing uniform works and having uniform professions received equal pay for their work.

The tariff system is a set of standards with the help of which the differentiation of wages of workers of various categories is carried out.

The tariff-free wage system makes the employee's earnings completely dependent on the final results of the work of the team and represents his share in the wage fund earned by the entire team. Under this system, there is no fixed salary or wage rate, but, as a rule, this share is determined on the basis of a constant coefficient assigned to the employee, which determines the level of his labor participation. The use of such a system is advisable only in cases where there is a real opportunity to take into account the results of the employee's work with the common interest and responsibility of each member of the team.

As noted earlier, organizations and enterprises determine the systems and forms of remuneration independently.

The Constitution guarantees remuneration for work, without any discrimination and not lower than the minimum wage (minimum wage) established by federal law.

The minimum wage determines the lower limit of wages of unskilled workers when performing simple jobs in normal working conditions (1 category of the tariff table).

The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive or compensation payments.

Currently, the minimum wage performs three main functions:

• - is a state guarantee of the minimum wage;
• - plays the role of a standard in calculating administrative fines, taxes, fees and other payments made in accordance with the legislation of the Russian Federation;
• - serves as a criterion for determining the amount of benefits and compensations paid in accordance with the legislation on social protection population.

Remuneration for the work of managers, specialists and employees is made, as a rule, on the basis of official salaries, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these categories of workers, another type of remuneration may be established - as a percentage of revenue, in shares of profit, and others.

Salary schemes in the industrial sectors of the national economy are, as a rule, sectoral in nature. In 1992, a unified tariff scale (ETS) was introduced for public sector organizations.

The differentiation of salaries by grade in the UTS is carried out only on the basis of the complexity of the work performed and the qualifications of workers. Accounting for other factors in wages - conditions, severity, intensity of labor, the significance of the spheres of its application, their regional specificities, quantitative and qualitative results of an individual and collective labor- is possible with the help of other elements of the organization of wages: additional payments, allowances, bonuses, lump sum payments, and so on.

Official salaries are determined by the administration of the enterprise when hiring an employee.

The heads of enterprises have the right to establish salaries for employees without observing the average salaries according to the staffing table and without taking into account the ratio of the number of certain categories of workers, but within the limits of the funds that are intended for the remuneration of employees of this category.

The enterprise has the right to determine the total number of employees, their professional and qualification composition, to approve the staff.

An employee has the right to demand remuneration in accordance with the work actually performed if he receives wages in violation of financial discipline for a position other than the one he actually occupies.

Official salaries are established in accordance with the position as a percentage of the official salary of the President of the Supreme Court.

Engineering and technical workers (ITR) and employees of the administration of the enterprise also receive wages according to the time-bonus system, but the procedure for its accrual has its own characteristics.

Salary of engineers and technicians (heads of structural divisions of the enterprise and their deputies, foremen, heads of warehouses, archives, secretaries, computer operators, accounting workers (except for the chief accountant) and all other employees of the enterprise who are not employed directly in the production process, but also not related to the administration ) is determined by multiplying the average wage for the enterprise by a special coefficient and adding the bonus to the amount received, subject to its accrual.

The salary of the administration of the enterprise is charged in the same way as for engineering and technical workers, with the exception of a different procedure for establishing coefficients. The procedure for establishing these coefficients is as follows: at the general meeting of the labor collective, the coefficient of the salary of the general director in relation to the average salary of the enterprise is approved. Then the general director, in agreement with the trade union committee, sets by his order the coefficients of increments to salaries for deputies, chief engineer, chief accountant and so on.

The salary of employees of the administration of the enterprise is determined by multiplying the salary of the general director by the appropriate coefficient. To obtain the final amount of wages, subject to the calculation of the bonus, it is added to the amount of wages calculated according to the rules set out above.