Forms and systems of wages in the Russian Federation. Peculiarities of salary calculation for different types of time-based wages

Types of remuneration

Remuneration has two types:

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

Forms of remuneration

Exists two forms of remuneration: time-based And piecework, which in turn are divided into several forms.

Time-based form of remuneration.

• Simple time payment. This type Payment is made for a certain amount of unworked time and does not depend on the quantitative characteristics of the work. It is calculated by multiplying the hourly or daily rate by the number of hours or days worked. If the employee has a salary, then wages are calculated based on the time worked based on the monthly salary.
• Time-based bonus wages. This form of payment implies that the bonus specified in the employment agreement with the employee or specified in other internal documents of the organization is added to the calculations of time payments.

1. Piece wages.

   • Direct piecework wages. Carried out on the basis of established piece rates per unit of products or work produced by the employee. This form of remuneration also takes into account the qualifications of the employee.
   • Piece-bonus form of remuneration. Provides for the accrual of bonuses for exceeding the production plan or achieving certain quality indicators of the work performed
   • Piece-progressive form of remuneration. The essence of this form of remuneration is to increase payment for the production of products or work above the established norm.

   • Indirect piecework form of remuneration. Produced for auxiliary production workers as a percentage of the wages of main production workers (adjusters, assemblers, assistant foremen, etc.).

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

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

Pay systems

Exists three main remuneration systems:

• tariff;
• tariff-free;
• mixed.

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

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

Figure 1. Elements of the tariff system of remuneration

Tariff-free wage system implies the non-use of guaranteed tariff rates and official salaries. With a non-tariff wage system, an employee’s salary depends on the final results of the work of the entire division of the organization and represents a share in the wage fund earned by the entire team. The share of an individual employee's salary is determined based on the employee's qualifications and labor participation.

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

Salary calculation procedure

The procedure for calculating wages is regulated at the legislative level, primarily by the Labor Code of the Russian Federation.

In each organization, the procedure for calculating wages is regulated on the basis of internal local acts of the organization.

• wage regulations;
• staffing;
• employment order;
• employment contract;
• time sheet;
• order of encouragement, etc.

To avoid violations of workers' rights, it is necessary to adhere to clear rules for the calculation and payment of wages.

The employee’s salary for the month must be equal to or higher than that established for at the moment minimum wage, taking into account the regional coefficient.

To correctly calculate wages, it is necessary to take into account the methods of remuneration accepted in the organization for each position, all types of penalties and incentives, tax deductions and various social allowances.

For the month worked, the employer is obliged to issue pay slips to employees, which indicate:

• the amount of accrued wages;
• allowances;
• bonuses;
• required deductions;
• withheld personal income tax;
• the amount of the advance paid;
• the balance of debt owed by the enterprise.

Note 1

Thus, payroll includes many aspects of internal remuneration procedures and legal requirements.

In the modern sphere of labor relations, there is a huge variety of types, forms and systems of remuneration, among which you can choose the most effective and convenient option for each organization. However, not every employer or manager knows how to regulate types of remuneration according to the Labor Code of the Russian Federation, and how to choose the most optimal method of remuneration at an enterprise. But even understanding the basic principles of various forms and systems will be enough to avoid making a critical mistake and to know which options should be considered first.

The main list of types, forms and systems of remuneration according to the Labor Code of the Russian Federation

From the point of view of current Russian legislation, mechanisms and remuneration systems can be established by the employer independently. That is, there is no established list of possible methods for regulating the procedure for calculating salaries, which would be strictly mandatory for all organizations. Exceptions to this rule can only be state, municipal, budgetary organizations, for which such a procedure may be regulated by separate laws and other regulatory documents.

Despite the permission from the point of view of the Labor Code of the Russian Federation to choose the system and type of remuneration for the employer without restrictions, certain obligations are still imposed on him. In particular, any remuneration system is allowed to be used only on the condition that the general procedure for remuneration of employees does not violate other established standards Labor Code.

In general, before considering the classification of methods of remuneration, it should be understood that it has several levels. The highest gradation is the division according to the availability of a tariff, which includes:

• Tariff systems include all remuneration options that use a tariff schedule compiled in accordance with the provisions of two state-level directories - a directory of blue-collar professions and a directory of managerial and official positions.
• They include all other options for remuneration systems. However, in this case, the direct non-tariff wage system can also be considered a separate type, since it has several features characteristic only of it. In general, these systems are united by only a few factors - the absence of the use of salary scales and job directories during their formation and the absence of fixed wage options in accordance with them.

Next, we will consider subtypes of individual remuneration systems within the tariff system. In particular, key factor subsequent division is the object of accounting for volumes of labor. In accordance with it, types of payment can be divided into:

In this case, the basis is taken directly by the employee’s time worked in one form or another and the funds allocated to him are accrued exactly in accordance with the time spent, without reference to production standards or with partial reference to them.

Remuneration is tied directly to the volumes produced by the employee within his or her job responsibilities products. However, these types of remuneration may also involve taking into account the volume of services provided, which may be relevant in many areas of activity.

A partial factor influencing the division of remuneration systems by type may also be the use or non-use of various additional motivating influences. According to this, they can be divided into:

• Direct wage systems. In this case, remuneration is carried out exclusively in accordance with the provisions of the employment contract without the provision of additional deductions in the form of bonuses and other aspects included in the types of wages.
• Premium remuneration systems. They initially provide for a direct dependence of wages on the productivity of workers and imply the allocation of rewards to those who have distinguished themselves or simply fulfill certain standards initially established at the enterprise.

It is necessary to distinguish between systems and types of remuneration, as a set of measures and principles in accordance with which wages are calculated, and directly types of wages, which consider individual components of wages, and not the mechanisms for calculating them. You can learn about the types of salaries from the corresponding separate article.

In addition, there are mixed remuneration systems that can use certain criteria even from traditionally opposing systems. In particular, some tariff-free systems can be used on a par with the use of tariff schedules formed in a special way. Also, piecework wage systems can take into account temporary factors that affect the volume of work provided and their corresponding payment.

Types of time-based wage systems

Time-based remuneration systems, as stated earlier, include all mechanisms that primarily involve recording directly the time worked. These systems are used extremely widely both in Russian Federation, and beyond. Moreover, global trends demonstrate a rejection of the use of piecework wage systems in favor of time-based ones. Time-based payment systems include the following types:

• In this case, working time is recorded directly in hours or minutes. This system is most often used with time aggregation mechanisms to calculate overtime payments, which allows the employer to relieve itself of the obligation to pay these additional allowances if the total number of hours actually worked is less than required. Its disadvantages include the highest costs for ensuring time tracking
• It assumes the absence of keeping records of working hours, with the exception of days worked, and a fixed salary paid monthly in accordance with the volumes of earnings worked. This payment system in general is the most common in Russia since it can be applied to all professions and positions with a high degree of efficiency without exception.
• Time-based bonus payment system. In this case, elements of both salary and hourly payment or another type of payroll may be used. A key feature of this system is the use of additional mechanisms for bonuses and incentives for employees to achieve maximum performance efficiency.
• Time-based piecework wages. These mixed systems involve the use of separate principles of both time-based and piece-rate payment systems and make it possible to use the advantages of each of them in the work process.

Piece-rate wage systems

Almost as widespread as time-based wage options are piece-rate systems. They are distinguished primarily by the fact that salaries are calculated in accordance with work duties performed. Such requirements significantly increase the overall motivation of employees, although they have a number of certain disadvantages. In general, piecework wage systems can be divided into the following types:

• Simple piecework. In this case, the enterprise establishes a certain tariff schedule, which indicates all types of work and their prices, as well as additional factors that influence the size of the prescribed tariff, which may be the employee’s length of service, the quality of products, and so on.
• This technique is used most often in situations where the volume of one job may be too large for a particular employee, or require too much time - from several days to several months. In fact, in this case, the entire range of work necessary to complete the task is assessed, with payments divided into parts over a strictly defined period, with the possible use of bonuses or coefficients that change the amount of payment.
• . The system assumes the widespread use of various additional motivating factors in labor relations. First of all, it is used to level out the main disadvantages of the piecework system itself - damage to the quality of products or services for the sake of their volume, as well as the low efficiency of teamwork of employees.
• Piece-time wage system. They may involve the use piecework payment in relation to certain specific jobs, for example, when employees have interchangeable positions, or apply during periods of possible downtime in order to ensure compliance of labor with legislation.
• Progressive piecework wages. It involves the use of certain coefficients, depending on which the tariff rate changes. First of all, they directly affect the volume of production - in this case, for example, if production standards are not achieved by an employee, he may be paid with a reduced coefficient, and if they are exceeded, with an increased one. The most relevant use of this system is on individual works, for urgent orders or emergency situations as a temporary rather than permanent arrangement.

Regardless of the type of piecework payment system chosen, employers should remember that they are obligated to comply with legal standards for paying wages at least twice a month and not lower than the minimum wage established at the federal or regional level, therefore they should carefully draw up employment contracts and provide workers with additional payment to the required level even in case of non-compliance with production standards - however, in most situations, such non-compliance can be a legitimate reason for dismissing an employee.

Tariff-free wage systems

There are many types of non-tariff payment systems. However, many of them are extremely specific - even developed for the needs and requirements of an individual specific enterprise, taking into account all its features. However, we can distinguish four main options for using payment systems that are not included in the classical definitions of tariffs. These include:

• Classic tariff-free wage system. It presupposes the presence of a flexible, constantly changing salary fund, which most often can be tied directly to the economic situation and the actual success of the enterprise. In turn, in this case, certain principles of accounting for efficiency ratios also apply to employees, giving them the right to claim a certain share in the salary fund.
• Provides for the formation of various grades that unite the positions of employees depending on a number of factors, such as the cost of their mistakes, the efficiency and size of the contribution to the activities of the enterprise and other features of the activity. At the same time, salaries within one grade are approximately the same with possible fluctuations depending on the personal effectiveness of employees. These systems provide good prospects for career growth, a streamlined structure, and are especially common in large corporations, which can contain dozens or hundreds of different positions in their personnel structure.
• Commission system of remuneration, or salary with a percentage of sales. Most often, it contains certain features of both salary and piece-rate-progressive remuneration, but it has a number of features, which include the absence of a tariff schedule and special methods for accounting for performance efficiency.
• In this case, each employee has the opportunity to earn special points, on the basis of which their salary is subsequently calculated. The scoring method makes it possible to create extremely flexible payroll accounting systems using a wide variety of remuneration mechanisms that take into account the maximum possible number of factors and ensure high labor efficiency.

How to choose the most suitable type of remuneration in an enterprise

Having considered the main features of each type of remuneration in an enterprise, most employers can understand which options and systems should pay close attention to, and which ones would be better to abandon. But still, to simplify the selection of an appropriate methodology for calculating wages to employees, you can consider the main factors that may influence its choice. So, employers and managers can easily use the following simple tips:

1. For permanent work with minimal staff turnover, you should first of all pay attention to time-based wage systems, as they provide workers with a certain level of stability. They are most effective if the position offers, albeit in the future, opportunities for good career growth in the process of implementing labor relations.
2. The salary labor system is the simplest in terms of the costs of its implementation and subsequent maintenance. However, it also has the lowest performance in motivating workers. In addition, this system, along with most other time-based methods of remuneration, also provides the simplest cost planning.
3. The lump sum wage system is most popular for temporary or seasonal work that involves performing a number of official duties for a limited period of time.
4. Piece-rate payment systems generally increase individual motivation at the cost of reducing teamwork factors. However, they cannot be applied to many positions - for example, those that involve repair and maintenance work, or to those that do not make it possible to objectively and adequately assess the volume of work performed. In addition, piecework systems make it possible to effectively distribute wage costs, tying them to the profitability of the enterprise.
5. Hourly wage systems, as well as many piecework systems, require significant costs to ensure recording of working hours or accounting of manufactured products, which should be taken into account when planning their implementation. The implementation of a full-fledged grade or point system of labor will be even more difficult.

A person, working for hire, not least thinks about getting as much as possible. Many are happy to put extra effort into this - provided that the company sets down simple and transparent criteria for how labor compensation can be increased. Through what schemes can a company determine the principles for calculating employee salaries? How should company management choose the most optimal one?

Determination of remuneration

Before exploring the types of remuneration accepted in the Russian Federation and world practice, we will examine the essence of this concept. What are the main theoretical concepts regarding this aspect that are common among Russian researchers? In accordance with the popular definition, remuneration should be understood as the relationship that is associated with determining the scheme of settlements between the employer and the employee, as well as ensuring its legality. Some researchers distinguish the term in question from wages- remuneration of the employee for work in accordance with his qualifications, the complexity of the duties performed and the conditions for carrying out the activity. Salary in this case is understood as a component of remuneration. But in a number of interpretations the two terms in question are identified.

Combined method

Of course you can combine various types payment At the same time, they should suit workers from the point of view that a person will have the opportunity, on the one hand, to control his earnings, on the other hand, he will be confident in the stability of the amount labor compensation. It is also desirable that the terms of payment for a particular specialist do not differ from those stated in the contract between the organization and another employee in a similar position. In some cases, it is possible for employees of some departments to know what types of remuneration are practiced in other departments of the company - perhaps they will determine them as more optimal for themselves and move to work there. This will allow the company to increase labor productivity through proper distribution of human resources - people will engage in the activities that they like best.

The legislation of the Russian Federation does not limit enterprises (with the exception of state-owned enterprises - they must, as we noted above, bring internal compensation schemes for employees in accordance with legislative criteria) in choosing one or another labor compensation scheme or in using their combinations. It is quite possible that wages are determined on the basis of time-based and piece-rate indicators simultaneously - in which a person, on the one hand, receives a fixed salary, and on the other - additional payments in the event, relatively speaking, of achieving higher indicators for the production of goods relative to those prescribed in standards

The remuneration system at the enterprise must be competitive - otherwise specialists may begin to move to other companies with, in their opinion, fairer principles for calculating compensation. The scheme implemented in the company should, at the same time, promote employee interest in increasing work efficiency and improving their approaches to its implementation. If a person receives a large guaranteed salary, his motivation to work actively may decrease. But, as we noted above, the enterprise must ensure that the employee receives stable compensation.

The most common in Russia among all methods and methods of calculating wages is the salary system of remuneration. and is the most convenient in many aspects for both employees and employers, which makes it so popular. It will be useful for any party to the labor relationship to know how wages are set and what advantages and disadvantages they have.

What is the salary labor system according to the Labor Code of the Russian Federation - legislative regulation

As one of the most common in Russia, the salary labor system looks the simplest for most employees. It implies the employee’s trivial performance of his labor responsibilities with receiving a fixed monthly salary, regardless of other additional factors, at least at its core.

It should be remembered that salary and salary are not identical terms. The concept of wages, as well as average earnings, includes all types of cash accruals from the employer, including bonuses, additional payments, overtime and other types of direct or indirect remuneration that can be reflected in monetary terms. Salary is an established fixed salary, obligatory for accrual by the employer within the established time frame for payment of wages.

Legal regulation of the salary mechanism is provided by a fairly large number of articles of the Labor Code. In particular, it is the salary as a system of remuneration that is considered most often by this regulatory document, while other possible methods of calculating wages do not have standards precisely defined by the provisions of the Labor Code of the Russian Federation. Thus, the employer and employees should necessarily take into account the provisions of the following articles of the Labor Code of the Russian Federation in matters of such a remuneration system as salary:

• Article 57. Its standards indicate the mandatory designation in employment contract current principles of employee remuneration, including the salary system.
• Art. 129. These standards define the very concept of salary as a fixed standard of remuneration paid for an entire calendar month of performance of labor duties.

It should be remembered that the salary system of remuneration is one of the varieties. At the same time, in this case, a whole month is taken for the considered period of work time, but the working days when the employee did not carry out labor activity, in the end they are still not subject to payment, but are recalculated accordingly. The time-based system is, in turn, a subtype of the tariff system of remuneration. Accordingly, any enterprise that offers its employees the use of a salary system must have an appropriate tariff schedule.

Advantages and disadvantages of the salary labor system

Like other options and types of remuneration, the salary system has certain characteristics that make its use in some situations extremely effective and, conversely, extremely inconvenient in other cases. So, the advantages of salary include the following factors:

• Easy to use. The salary system is one of the simplest and most universal in matters of drawing up an employment contract, personnel documentation and financial statements. In particular, it assumes the need only to count the days of temporary incapacity for work or the employee’s absence from the place of performance of work duties for other reasons.
• Reduced costs. The use of a salary labor system due to its simplicity does not require the implementation of complex accounting systems and high costs for personnel records management, which significantly reduces the costs associated with its implementation and operation, especially in comparison with such complex options for organizing payroll as an hourly payment system.
• High level of stability. For employees, one of the main advantages of the salary system can be called the most high level stability of earnings. That is, they will always be confident that they will receive at least the amount of funds determined by their salary, regardless of most other circumstances. The employer, in turn, always has the opportunity to anticipate mandatory fixed costs for wages.
• Low staff turnover. This advantage of the salary system directly stems from the above. Due to high stability, employees do not want to risk their earnings and prefer to improve their skills and plan future career growth within the company to increase their own income. However, remuneration in comparison with salary does not stimulate employees for long-term relationships with career growth, but only directs them to directly increase personal productivity at the immediate moment.
• Wide range of applications. The salary system, albeit with less efficiency, can be applied to absolutely any positions and employees, while other methods of remuneration are completely inapplicable in certain cases. Therefore, it can be installed even on a temporary basis when preparing additional documentation on changes in the remuneration mechanism.

In addition to the positive aspects, the salary also has negative features. In particular, the disadvantages of the salary system traditionally include:

• Low level of motivation of workers. In itself, the motivation of employees is the lowest in the salary system - practically no basic factors influence the amount of funds payable by the employer. labor factors. This feature directly affects all types of time-based payment, in contrast to piece-rate systems. However, the salary-bonus system can significantly neutralize the impact of this disadvantage if used properly.
• Necessity of payment non-working days. With a salary labor system, the established salary is paid monthly, without dividing the amount of payment depending on the number of working and non-working days in one month. Accordingly, this factor cannot have a positive impact on minimizing the costs of the enterprise.
• Increased risks. Due to the obligatory payment of salaries to employees, they must be paid in full, determined by the employment contract or existing tariff rates regardless of current market conditions. As a result, during periods of crisis, an enterprise may simply not have enough funds to cover the total costs of providing a payroll fund.

Taking into account the indicated features of the salary payment system, the employer can make a full conclusion about the feasibility or lack thereof in relation to the introduction of such a remuneration system as salary at the enterprise.

What you should know about the salary system of remuneration for employers - the main nuances and features

The procedure for appointing and changing the established wage system provides for the mandatory indication of information about it in local regulations the organization itself, as well as directly in the employment contract with the employee.

If these changes must be made to a previously concluded employment contract, the employer should prepare an additional salary agreement, which is signed by both parties to the relationship on a purely voluntary basis - however, if the employee refuses to sign and refuses to occupy other positions at the enterprise, he may be fired.

The salary system for shift work also has certain regulatory nuances. It is not preferable for the employer in this case - a transfer to an hourly wage would look much more profitable and convenient for all parties to the labor relationship. However, if you need to use the salary for shift work, you should first calculate the number of shifts per month. If they increase, it is recommended to recalculate the salary volumes, while if they decrease, such recalculation is unacceptable.

The very procedure for assigning a salary system requires the compulsory drawing up of a tariff schedule regulating the amounts of salaries and wages for workers with different skill levels and in various positions. The salary-bonus payment system may also imply the presence at the enterprise of a provision on bonuses or other internal normative document regulating the procedure for assigning bonuses and additional payments to employees.

The law prohibits setting employees' wages below the minimum wage, but the employer can be held liable only if there has been a failure to pay the employee the appropriate amount of money for a certain period of work. Thus, the salary itself may be lower than the minimum wage, provided that the difference is compensated through other payments and bonuses

Payment of salary when working on holidays and weekends

A special procedure for calculating wages under the salary labor system is provided for weekends and holidays. In particular, legal regulation this issue is ensured by the provisions of Article 153 of the Labor Code of the Russian Federation. It implies that if an employee is required to work on a weekend or holiday, the payment procedure for such a day should be as follows:

• If this work is included in the monthly working time standard, the employee receives an additional single rate of daily work or hourly, depending on how the procedure for calculating wages and recording working hours is regulated.
• In the event that such a day goes beyond the established standards for monthly working hours, then payment is made at double the rate in comparison with the established rate for daily or hourly work.
• You can calculate the hourly rate for the corresponding calculations simply by dividing the salary amount by the number of standard working hours during the month. However, the calculation must be made in relation to each month separately, since different months may have a different number of working hours.