Introduction

The labor of workers is a necessary component of the process of production, consumption and distribution of the created product. The participation of workers in the share of newly created material and spiritual benefits is expressed in the form of wages, which must correspond to the quality and quantity of labor expended by them.

Wages are the most important means of increasing the interest of workers in the results of their work, its productivity, increasing the volume of production, improving its quality and range. Wages are the main source of income for workers; with its help, the measure of labor and the measure of consumption are controlled.

The labor income of each employee, regardless of the type of enterprise, is determined by his personal labor contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts.

The enterprise must exercise strict control over the rational use of labor resources, the correspondence of the earnings of each employee to the results of his work, and compliance with labor laws.

The concept of wages, its functions and types. Composition and structure of employee wages

Wages are the payment to a worker for work, for the use of his labor power. It is the main source of income for the employee, although not the only one (social payments can be made in favor of the employee (material assistance, paid vouchers for treatment, vacations, excursions, medical services can be paid for, assistance in education can be provided), the employee can receive dividends on shares of his enterprises and other income) Organization of production and enterprise management / edited by O. G. Turovets. M.: "INFRA-M", 2007 - P.378.

Wages perform reproductive and stimulating functions. There are:

1) nominal (monetary);

2) real wages.

Nominal wage is the amount of money received by an employee during a certain period. It is divided, in turn, into:

a) accrued (before taxes are paid);

b) paid (minus taxes paid).

Real wages - it is characterized by the amount of goods and services that can be purchased by an employee at a given nominal wage and a given price level for goods and services Sidorova E.S. Salary: Practical guide - M.: Omega-L, 2008 - P.69.

The following factors influence the level of wages:

1) the cost of labor, that is, the cost of means of ensuring the life and ability of a worker (costs of satisfying the material and spiritual needs of the worker and his family), which, in turn, depends on the achieved level of well-being of society, traditions and can change as the country develops (people’s needs are growing, the costs of training them are growing, etc.);

2) qualifications, working conditions of the employee - undoubtedly, a highly qualified employee will have a higher level of remuneration (for example, the head of an enterprise or its structural unit will have a higher salary level than an ordinary employee of this organization, since the management implies the need for higher qualifications and, in connection with this, the performance of more complex work; an example is also a comparison of the qualifications and level of remuneration of a doctor and a nurse); the employee’s working conditions also affect the level of wages, since work in harmful, difficult, life- and health-threatening conditions must have appropriate compensation;

3) growth in worker productivity - the worker’s labor productivity (an increase in the quantity of products he produces, an increase in the volume of work he performs, of course, with an appropriate level of quality) allows him to increase his wages. However, labor productivity must grow faster than its payment, otherwise the gain from increased output will go into wages, but it should also be reflected in a reduction in production costs and prices;

4) conditions in the labor market - it is characterized by the relationship between demand for labor and its supply, the degree of intensity of competition between applicants for jobs, and the situation with unemployment. An increase in unemployment lowers the level of wages (in this case, the demand for labor is low), and vice versa;

5) the results of the economic activity of the enterprise - the receipt of a high level of profit by the enterprise allows its management to pay bonuses (quarterly, annual) to employees, which has a positive effect on the level of their wages;

6) personnel policy of the enterprise - work to improve the qualifications of personnel, “promotion” of employees to more responsible positions, increasing the creative activity of personnel, undoubtedly affects the level of remuneration;

7) the degree of socialization of wages - part of the amount of wages “goes” through various taxes and contributions to the state (for pensions, for free or preferential medical services), and the higher these deductions, the less funds remain at the disposal of the employee Tom N., Fridli V. Motivation and retention of promising personnel by the enterprise // Problems of theory and practice of management, 2004, No. 4, p. 119.

It should be noted that the enterprise independently establishes the amount of remuneration, its form and system. The state determines the minimum wage (minimum wage). The minimum wage is a social norm and represents the lowest limit on the cost of unskilled labor.

Salary is divided into the following elements:

· Basic salary

· Additional salary

· Bonuses based on the results of the entire enterprise

The basic salary is calculated for the actual time worked and work performed at the enterprise. It includes:

· payment at tariff rates and salaries, at piece rates, as a percentage of revenue for products sold (work, services);

· compensatory surcharges;

· incentive payments and bonuses.

Thus, the basic salary includes tariff wages, as well as payments and additional payments of a compensatory and incentive nature.

The basic salary is taken into account as part of the cost of products (works, services) produced by the enterprise.

Additional wages are payments for time not worked at the enterprise. These payments are established in accordance with labor legislation V. Maslov On strategic personnel management // Problems of management theory and practice, 2003, No. 5, p. 99.

Additional salary includes payment:

· vacations (annual and additional, educational);

· severance pay upon dismissal of employees;

· preferential hours during a shortened working day for teenagers and the disabled;

· special breaks from work for nursing mothers;

· when sending employees to advanced training courses;

· downtime through no fault of the employee;

· time to perform government duties, etc.

Additional wages are taken into account as part of the cost of products (works, services). Belova V.N. Salary calculation for employees with a shift schedule.//Glavbukh. - 2004. - No. 2.

Bonuses based on the results of the entire enterprise are rewards based on the results of the financial and economic activities of the enterprise. They are paid from the profits remaining at his disposal. Their size is determined by the enterprise independently. For each employee, they depend on his personal results, his contribution to the overall results of the enterprise, continuous work experience at this enterprise and other conditions provided for in the Regulations on bonuses. The most famous example of such payments is the “thirteenth salary” Mardas A. N., Mardas O. A. Organizational management. St. Petersburg: Peter, 2003 - P.116.

The employee salary structure is the same for all enterprises and consists of two parts:

· constant - determined by the personal contribution of the employee and taken into account in the cost of products (works, services);

· the variable depends on the performance of the entire enterprise and is paid from profits;

The higher the share of the constant part, the more guaranteed the nature of wages at the enterprise.

In addition, there is such a thing as employee income. In addition to wages, it includes payments of a social nature (material assistance provided to an employee for family reasons, for medicines; payment for vouchers for treatment, vacations, excursions; pension supplements; payment for subscriptions to newspapers and magazines, etc.), as well as dividends on shares of the enterprise that he owns Maslov V. On strategic personnel management // Problems of management theory and practice, 2003, No. 5, p. 103.

wages tariff system

Salary concept

Wages are remuneration for an employee’s work.

First of all, wages must be of such a size as to ensure a normal existence for the employee. The salary should depend on how complex and hard the work the employee performs, that is, it should correspond to the employee’s position. The work of highly qualified specialists is valued higher, overtime work and work on weekends are also paid at a higher rate.

The minimum wage level is strictly regulated by Russian legislation. First of all, the federal law of the Government of the Russian Federation establishes the so-called minimum wage - the minimum wage; wages cannot be less than this value. The minimum wage is regularly indexed; for 2015, the minimum wage is uniform throughout the Russian Federation and is equal to 5,965 rubles. You can read more about the minimum wage.

In addition, the minimum salary threshold may increase depending on the region and industry. Subjects of the Russian Federation can increase the level of minimum wages in accordance with the characteristics of the region. Read more about this in.

An important rule that applies to wages is that equal work must be paid equally. That is, employees of the same position performing the same amount of work should receive equal wages.

What is included in the salary

• Salary or tariff rate, according to that applicable to the position;
• Incentive payments - various bonuses, allowances, interest and other payments that encourage an employee to work better; a whole enterprise can be developed.
• Compensation payments – for harmfulness, complexity and severity of work.

Salaries must be paid at least twice a month. Payment dates are established by order of the manager, and additional conditions regarding the timing of payment of wages may be specified for individual employees in employment contracts or other documents.

Salary and taxes

When recruiting, a huge number of payment schemes between employer and employee are used. Salary is one of them, but not the only one. What others are there, what are their advantages and disadvantages?

Payment options

Employers can easily confuse themselves and their employees by not understanding, for example, the difference between a rate and a salary. Of course, any option can be called a salary and not understand what it consists of, but will this be correct? It's much smarter to think about what affects your income and what doesn't. Perhaps it’s worth asking your boss for a salary increase for performing some duties? So it is simply necessary to understand the intricacies of terms related to remuneration.

There really aren't many options. There are tariff, non-tariff and mixed labor. In turn, the first is also divided into different types:

• piecework form, in which it is possible to objectively assess labor performance by establishing, for example, There are different calculation schemes based on functionality and factors important for productivity. Thus, a salary may depend on the results of the work not only of one person, but also, for example, of a group;
• time-based form, in which wages depend on the qualifications of the employee and the time spent. It also implies different calculation systems.

As for the non-tariff and mixed varieties, as a rule, they do not imply specific indicators and results of the work of employees, while assessing their participation in the production process from the point of view of effectiveness. In any case, the calculation scheme should be as simple and transparent as possible. After all, the employer is interested in ensuring that the work is as productive as possible, so the relationship between the amount of money paid and the time or effort spent should be completely clear.

Salary

This is one of the fairly frequently used options, which belongs to the tariff variety. It has been successfully used for quite a long time and in a variety of fields. An employee’s salary is a constant part of earnings, which is paid provided that the month was worked in full, that is, there were no sick days, vacations, days off, etc. In other words, this is a “fixed” part of the salary that will be accrued even if the results labor activity is zero. The salary amount is constant and is specified in the employment contract; any changes are made by signing additional agreements with the employee.

Areas of application

Official salary is a concept that is directly associated with the state, so much so does this phrase resemble clericalism. And that’s right, first of all, a similar remuneration scheme is used by state employees. This category includes doctors, teachers, civil servants, military personnel, etc. In this case, this form of payment between employer and employee is extremely convenient and predictable. For greater convenience, staffing schedules are even being developed showing salary ranges for people in certain professions with various qualifications.

In addition, part of the salary scheme can be applied in sales. In addition to a small but constant part of the salary, the employee receives bonuses depending on the performance of his activities. For example, the employer pays him a percentage of completed transactions and concluded contracts.

It is also worth remembering that salary is the amount of earnings before taxes are withheld. So, when signing an employment contract, it is necessary to take into account that the figure written in it in any case does not reflect the amount of money that can be received as a result of the work.

What does it consist of?

Both in the case of civil servants and in commercial organizations, salary means approximately the same thing. And this part of the earnings includes only the amount established by the employer. Just a few years ago, the salary could not be lower than the minimum wage, but current legislation allows this - if the monthly salary still exceeds this value. In order to achieve this, various allowances, coefficients, bonuses, etc. are applied.

If we are talking about public sector employees, then qualifications, length of service, region, special conditions and many other factors are taken into account, and not just position. And then the seemingly miniscule amount of earnings can increase several times. The salary itself may also in some cases not be paid in full, for example, if the employee went on vacation or sick leave. But in any case, the amount of accrued earnings at the end of the month must, by law, be higher than the minimum wage.

The same applies to commercial structures. Percentages on sales and transactions, bonuses at the end of the month and other allowances are designed to make the work actually more highly paid. Initially, the salary does not include all this.

Difference with rate

In the understanding of most ordinary people, there are no fundamental differences between these two terms, but this is not so. The rate is the full salary without tax deductions, but with coefficients, allowances and bonuses already applied. It is much closer to what the employee actually sees as his income. Another thing is Salary - in this case a synonym. It’s easy to get confused, but it’s better not to do this, because the difference between the two amounts hidden behind these terms can be huge.

Advantages and disadvantages of salary

However, this form of calculation entails difficulties for accountants. Instead of accruing and posting the same amounts, they have to constantly update data regarding the salary allowances of certain employees.

For the employees themselves, salary is also not always a convenient scheme, even with good and regular bonuses, especially for commercial companies. It is impossible to plan expenses for the long term, since calculating earnings in the following months is somewhat difficult. There are also so-called seasonal downturns in business activity, when salaries can be very small. On the other hand, having worked hard, you can expect a very high assessment from the employer, and in monetary terms.

The Constitution of the Russian Federation guarantees the right to work of citizens. Every worker has every right to hope for a good assessment of his work and receive money as a reward for it.

The organization is interested in ensuring that remuneration for work is clear and fair, and also motivates workers for excellent performance of their duties. The salary structure includes several parts, which we will discuss in detail in this article.

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Structure according to the Labor Code of the Russian Federation

There have been some changes in legislation (No. 90-FZ), in particular in Article 129 of the Labor Code Russian Federation, and wages are currently synonymous with .

Wages (employee remuneration) are remuneration for work, which depends on its qualifications, quality and complexity.

Compensation charges are also included in the concept of wages, including for work in difficult conditions, as well as payments motivating work (additional payments and bonuses).

This structure consists of the following parts (see diagram):

1. basic (main) part;
2. compensation payments;
3. incentive payments.

Basic part determined from the basic system of payment for work.

Its amount cannot be less than the minimum wage.

The base part is salary basis and its size is not affected by the number of sales, income received and other nuances. The basic salary is determined for the actual period of time worked, or for the results of work performed according to official salaries.

When a manager displays the basic part of the salary, he must keep in mind the following data:

• an employee’s salary can be determined based on his qualifications, volume of work and complexity of production tasks;
• no discrimination should be allowed when determining the terms of payment for work;
• payment must correspond to the work performed.

Payments compensatory, as well as stimulating ones are variable share of salary, and it in turn depends on the conditions and guarantees of accruals for work from a particular manager. These payments do not depend on remuneration for actual time worked or actual tasks completed.

Compensation payments are characterized by a method of local regulation. This applies to the greatest extent to incentive payments when basic rules are established by law. The legislation defines a list of compensation payments, and the manager must pay them:

• for performing tasks under certain circumstances (working in difficult conditions, with hazardous substances, in areas with a specific climate);
• for performing work in areas where radioactive contamination has occurred;
• for work under circumstances that are not considered normal (performing additional tasks due to the absence of another worker, working at night, or working on holidays and weekends).

The amount of compensation payments is determined based on agreements and collective. The amount of these payments cannot be less than those established by law. Along with this, the legislation determines a higher payment for work for those citizens who work on a rotational basis or in the Far North.


Based on this, the main task of compensation payments is considered to be compensation for excessive labor costs employee, which depend on the work schedule and conditions for completing tasks. Compensation payments are made as an increase to official salaries and tariff rates.

Stimulating payments are considered to be the variable component of the salary, and it depends on the basic income, on the specific result of the employee’s work, and so on.

Incentive payments, as well as the bonus part, are not subject to regulation by law.

Making such payments is manager's right. It is necessary to make a note that if motivating payments are provided for in the remuneration regime, then the manager must implement them, and the employee can demand them if he fulfills the work plan.

It can be concluded that incentive payments fall under the characteristics of financial payments for the performance of specific work tasks.

Incentive payments are needed so that employees have incentive to achieve those results, for which the calculation of the basic salary is not enough, as well as encouraging the desire of workers to improve their skills and minimize staff turnover.

Incentive payments are assigned in the following cases:

• for professionalism;
• excellent qualifications;
• years of production at the enterprise;
• knowledge of foreign languages.

It should be noted that in order to motivate employees to work in enterprises, there is bonus system. Bonuses are paid as a reward for the quality performance of an employee’s work. The bonus system is divided into two parts:

1. Rewards that are included in payment for work.

The employee has the right to this remuneration, and this means that the manager must make this payment if the employee fulfills specific plans for which bonuses are due. Under other circumstances, an employee cannot ask for a bonus.

2. Incentives that are not specified in the salary plan.

Such payments are made in a lump sum at the request of the manager. Incentives are not paid every month, but are carried out for specific employee achievements. In this circumstance, the manager is not obliged to make such payments, but they can be made at his request.

What does the average monthly salary consist of?

From time to time it happens that in order to provide an employee with information or make payments that comply with the law, the manager resorts to tricks. Most often, it is to take into account only one salary, and additional payments remain aside. Of course, such actions do not occur in accordance with the law.

Is vacation pay part of your salary or not?

The calculation of the average salary of a worker includes all accruals that the manager makes to him. Also, these accruals must be taken into account in the list of taxes under the Unified Social Tax, which are transferred to the Social Insurance Fund of the Russian Federation.

According to the Decree of the Government of the Russian Federation (No. 375), Vacation pay is not included in the definition of average earnings.

When calculating average earnings, the following are also not taken into account:

• number of vacation days;
• business trip period;
• period of incapacity;
• maternity leave.

Watch a video about the employee’s income structure:

Structure salary boards is represented by two unequal parts of remuneration for work, namely the basic salary and additional (constant and variable). In addition, social wages are paid that are not related to participation in the production process, quantity and quality of labor (pensions, benefits).

Basic salary pay includes remuneration at current tariff rates and official salaries, i.e. takes into account qualifications, complexity of work and reflects the quantity and quality of work invested by the employee.

Additional salary pay includes additional work-related payments, these are:

bonuses, payment for additional quality indicators in work, additional payments for unfavorable working conditions, for overtime work, for night shifts, for downtime, for professional skill, for crew leadership, payments according to regional coefficients and northern allowances.

Social salary not related to participation in the production process. These are social additional payments to the employee, established taking into account his marital status (family benefits), in connection with pregnancy, the birth of a child, payment or loan for housing, payment of sick leave, vacations, deferred wages (pensions).

The variable part of wages includes such elements as surcharges and allowances. Additional payments and allowances are associated with special working conditions. They are stable and personalized, i.e. set for a specific person.

A number of additional payments and allowances are mandatory for use in enterprises of all forms of ownership. Their payment is guaranteed by the state and established by the Labor Code of the Russian Federation.

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

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

For work in the evening and at night;

For overtime work;

For working on weekends and holidays;

For the traveling nature of the work;

For shift work, etc.

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

The size of the premium is determined:

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

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

2.Structure of income of an enterprise employee:

1.Payment according to tariff rates and salaries.

2.Additional payment for working conditions:

2.1. Characteristics of the production environment.

2.2. Shift (working hours).

2.3. Degree of occupancy during the shift.

3. Allowances:

3.1.For productivity above the norm.

3.2.For personal contribution to increasing efficiency and profitability.

3.3.For high quality products, fulfillment of urgent and responsible tasks.

4.1.For high-quality and timely implementation of contracts and work stages.

4.2. Based on the results of work for the year.

4.3.From the department head’s fund.

4.5. Rewards for active participation in the development of new technical and organizational proposals.

5. Services of the company to employees (social benefits).

6. Dividends on company shares.