When analyzing how wage payments are made, it is very important to pay attention to its division into parts such as constant and variable. The constant includes the official salary or piece-rate salary, as well as the coefficient of regional allowances to the salary, which is set separately depending on the location.
The variable part includes:
- piecework run-in;
- allowances and surcharges;
- premiums.
Surcharges and wage increases are usually due to some specific working conditions. They are characterized by stability and are personified, that is, they are established in each case individually, for a particular person.
Mandatory surcharges
A number of allowances should be mandatory at enterprises of any form of ownership. Payments of this kind are guaranteed by the state. Other coefficients, wage increases and surcharges are present only in some labor areas. Most of these surcharges are mandatory, however, their specific sizes are set directly in the organization itself.
According to the nature of the payment of salary increases and bonuses are divided into:
- Compensatory.
- Stimulating.
The payment procedure, conditions and amount in both groups are determined by local standards that are established at the enterprise, in contracts and collective agreements. The accrual procedure differs basically in that compensation payments have minimum values that are established at the legislative level, and enterprises do not have the right to lower them.
Why are unions needed?
To increase the level of accruals, the interests of workers are represented by trade unions, which agree with the employer and on behalf of employees convince him of the necessity and expediency of increasing surcharges above the minimum level. Regulation of such payments is carried out by the Labor Code, namely article 149. Not only the employee, but the organization itself is interested in the correct calculation and further accrual.
What are incentive payments?
Any varieties of incentive payments are made on the basis of the funds of an enterprise that it receives through its activities. On the one hand, the degree of effectiveness of the organization determines the amount of funds that can be allocated and then distributed among employees as incentives. At the same time, there is another side: if the employer often encourages his employees, thus motivating them, then they will be more interested in the success of this enterprise.
What is included in incentive payments?
Such incentive payments include:
- Regular bonuses, that is, the procedure in which the payroll distribution system is based on bonuses, and the size of the wage premium is calculated as a percentage of the salary or the tariff rate. Such bonuses are involved in setting the average salary.
- Individual lump-sum bonuses, which act in the form of rewarding the employee for a certain achievement. Such bonuses may be paid at the discretion of the manager; they are not taken into account in determining average earnings.
- Rewards, which are part of the basic system of accrual of earnings.
- The thirteenth salary.
- Remuneration for long service and determined on the basis of salary.They can be paid once a month, annually, as well as every quarter.
- Surcharges and salary increases of a stimulating nature, which are established at the legislative level. These include allowances for degrees, ranks, classes, and ranks.
- Surcharges and allowances, which are paid by decision of the management for labor achievements of the employee and his professionalism.
Payments for social workers
There are also incentive payments that are due to people working in the social sphere:
- To teachers. Defined by a new point scale. They are associated with the performance of students and all kinds of extracurricular activities (for example, preparing children for contests, competitions, olympiads, etc.). The teacher has scorecards reflecting the results of his activities, as well as the amount of remuneration. Such sheets are the basis on which the accrual of allowances is based on the distribution of payments.
- To librarians. They are entitled to wage increases for the availability of awards and degrees, as well as for subscribing, for working with readers, for forming a library fund, etc.
- Cultural workers. One-time and regular additional payments, which are determined by achievements, successes, receiving bonuses, as well as the number of years worked.
- DOW employees. Sixty percent of the premiums of the organization’s bonus fund should be distributed between teachers and educators, and the remaining forty percent should be distributed among the rest of the staff.
- To health workers. Assigned to doctors, mid-level medical personnel, junior staff working in ambulance teams. In this case, the amount of payments is determined by the volume of services provided to the population, as well as their quality. He is able to go up to eighty percent of the salary. Not so long ago, one-time incentive payments began to be paid to health workers who were ready to move to villages. Incentive benefits are not available to all healthcare providers. For example, the head of a medical practice cannot receive them. The same applies to workers who receive payment for high-tech assistance, as well as medical staff with subsidies thanks to the national project “Health”.
Compensation Payments
Such types of wage increases are mandatory for calculation, they have minimum values that are established and guaranteed at the legislative level. They are divided into two main groups.
The first involves the employee performing his activities in conditions that are not normal, ordinary, that is, his health can be damaged. 
It can be:
- work in hazardous and difficult conditions;
- too intense workflow, for example, activities in the conveyor production;
- transportation of dangerous goods;
- activity at night.
This type of surcharge is the most common.
In addition, certain types of activities are carried out in places with severe climatic conditions, which means that workers are entitled to an increased level of wages, achieved through compensation payments.
The second category includes compensations that are paid for the unusual nature of the activity:
- work on weekends (holidays or Sundays) when building such a schedule;
- schedule with a lot of shifts;
- irregular labor conditions;
- overtime work, that is, exceeding the norm;
- scheduled activities throughout the day, with interruptions of two hours or more;
- underground activities.
Allowances for both characteristics
Such work should be additionally paid, because the employee at the same time spends much more effort on its implementation. Certain salary increases are both compensating and stimulating, for example:
- surcharge for forced or voluntary combination of professions (for example, if necessary, replace an employee who is absent);
- surcharges provided for foremen, provided that they are not exempted from their main labor duties;
- surcharge for activities on maintenance of computer technology, accounting, paperwork.
The order of payments and their accrual
Some varieties of workers' wage increases must be paid by law (compensatory), while other employers have the right to cancel or introduce independently (incentive). Compensation payments are regulated by the Labor Code.
Ways of registration
If the payments are not constant, that is, when they are one-time, the management simply issues an order for a certain amount of the additional payment. At the same time, the employee gets acquainted with this order and after that receives the amount due to him simultaneously with the salary. In some cases, the conditions of surcharges are entered into the employment contract with the designation of the conditions under which they can be received. Then the employer can no longer change the size of these payments. Collective bargaining agreements describe the conditions of surcharges in great detail. An employment contract also refers to them. In full, the conditions for receipt are established in an act of a local nature. He, in turn, is adopted after agreement with the trade union organization representing the workers. Thus, the size of compensatory payments on the basis of local acts can change upward, that is, in favor of the employee.
What does the law on bonuses for the severity of labor say?
In the absence of a representative from the employees, the manager can independently make a decision. Moreover, the amount of compensation allowances and surcharges (for difficult or very difficult working conditions or activities that deviate from the norm) has a lower limit. This means that the employer does not have the right to charge bonuses below the established norm.
There are two lists that are compiled at the level of legislation that determine the standards for allowances. They include lists of jobs with difficult and especially difficult working conditions (that is, harmful and dangerous). They include more than two hundred items. Incentive bonuses may be reflected in both local acts and collective bargaining agreements. They must be mentioned in the employment contract (or have a reference to the local act), since they are included in the salary. The size can be exact, that is, fixed, or it can be determined as a percentage of salary or rate at the tariff. When the employee keeps the average earnings, these payments are not suspended. If it is necessary to accrue bonuses to an employee for several reasons, their size is set as a percentage of his salary, that is, the salary is taken as a basis in its pure form, and the accrued bonus is not taken into account.
We examined the types of allowances for employee salaries.