When employing a new employee, the employer is required to arrange an employment relationship with him. This is done in the form of signing an employment contract. It must also indicate the amount of payment for the performance of their duties. Often the basis for its calculation is the official salary.
The concept
According to labor law, the salary is a constant and fixed part of the salary. Less than its size, the employer cannot pay the employee for the time actually worked. The salary does not change if the employee has always been at workplace during working hours. It may decrease if the employee has not gone to work (sick leave, vacation, etc.).
The salary cannot include various additional payments. All allowances, compensations and surcharges are not included in its composition. Thus, the salary is the employee’s rate without additional payments.
Salary and tariff rate
Both of these concepts are used to determine the minimum wage. When accruing a salary to an employee, the actual results of his activities are not taken into account. He will receive it even in their absence. The application of the salary scheme is necessary in cases where it is impossible to establish evaluation criteria and objectively determine the amount of work done. An employee receives payment for a common contribution, and his performance depends on the work of the entire team.
Other criteria are used to set the salary. This includes the qualifications of the employee, the complexity and scope of responsibilities, requirements for the final result. The employer must assess the amount of mental and physical effort, the conditions of multitasking, the need for initiative on the part of the employee. The more serious the requirements, the higher the salary.
When using the tariff rate, objective indicators of employee activity are taken into account. There are two forms:
- time-based;
- piecework.
The first takes into account the time spent on a certain amount of work and the qualifications of the employee. The second form is used when there is a clear assessment criterion. For example, manufactured parts. This form is usually used in industries where there are clear production standards. There, employees' salary directly depends on their personal indicators.
Installation
In order to establish the salary, the employer must proceed from the total size of the wage fund. This must be done for each individual month. It should be borne in mind that in the presence of holidays, salary costs may increase.
Next, you need to determine the gradation according to which the salaries will change. All positions from a cleaner to a manager are required to correspond to a certain rank. After this follows the determination of the amount of funds for each of them. Salary rates are determined by dividing the amounts received by the number of employees of each rank.
It is also necessary to set some gaps up and down. Thus, the company gets the opportunity to influence the activities of the employee. It can be both incentive surcharges and deductions for negative indicators.
All calculations are carried out without taking into account the payment of necessary taxes. They will be calculated already from the actually accrued salary.
It should be noted that salary schemes are used only in organizations with budget financing. They are used by state and municipal institutions.In companies that are self-financing, the staffing scheme is used. It indicates the list of posts and the corresponding salary.
Salary and wages
Salary is part of the salary. It also consists of compensation, incentive payments and deductions. Compensation payments include bonuses for harmful working conditions, overtime, and shift schedules. This also includes the district coefficient. For each region, the government of the Russian Federation establishes a certain raising index to compensate for labor in difficult climatic or geographical conditions.
Incentive payments are all that the employer encourages the activities of their employees. This includes various bonuses, allowances for the implementation and overfulfillment of the plan, and other rewards.
Typically, the employer seeks to widen the gap between salary and official salary. Due to allowances, he stimulates the employee, activates his activities. In some sectors, salary is only 20% of the salary paid.
Premium calculation
The bonus to the official salary marks the employee's past achievements and motivates him to continue successful work. There are mandatory and optional surcharges. Mandatory include allowances for difficult working conditions, business trips, shift work method.
Optional payments include when the employer wants to mark or reward the employee. Such allowances are set individually. These include seniority payments, professional excellence, work results, academic degree, etc.
All allowances must be reflected in the employment agreement. Sometimes reference is made to regulations.
To calculate the size of additional payments, a salary is used. Since most often they are set in the form of a coefficient, a basis for their calculation is necessary. Thus, the salary is the basis for determining the size of the entire salary. The size of the allowances is determined by multiplying the coefficient by salary.
Change in salary
Sometimes there are reasons for increasing salary. These may be considered the length of service, certification, regular overfulfillment of the plan, change of duties. Also, the reason may be an employee training.
To increase the size of the salary, the immediate supervisor writes a memo to the authorities with a justification for the increase. Thereafter:
- Coordination takes place with the head or authorized person of the organization.
- The personnel department is preparing a separate order to change the official salary of an employee and make changes to the staffing table.
- All changes are reflected in the supplementary agreement to the employment contract and signed by the two parties.
All changes and additions take effect immediately after signing. Drafting an order and agreement is mandatory. Without them, all changes in the size of the official salary are invalid.