Salary - a type of employee income received in return for the labor service provided to the enterprise. Moreover, such accruals, as a rule, depend on the quality of the actions performed by the employee and his productivity. Salary must be distinguished from salary according to the staff list. After all, the total remuneration for labor increases by various allowances and decreases after accruing the necessary deductions. What salary can be accrued? Types and forms of wages are different. Let's consider them in more detail.
Basic salary
Economists identify the main types of remuneration for labor. These include the main and additional salary. The first of these two types is the remuneration accrued to the employee for the time he actually worked. At the same time, the volume of work performed and its quality are taken into account. The basic salary also includes accruals:
- for labor participation in overtime and night time;
- for work during the holidays and weekends;
- for seniority and length of service;
- for work in desert, alpine, anhydrous and polar regions;
- for harmful conditions.
Represents the main salary type of accrual for salaries and rates, as well as bonus interest. Moreover, a person receives such a reward only for the actual time of labor.
Additional salary
Remuneration for labor includes in its composition and other payments stipulated by the contract between the employee and the employer. They are also classified as main types of wages. Among them, the amount of payments:
- additional and annual leave (usually such accruals correspond to the average salary of an employee);
- grace hours for minors;
- the time during which state and public duties are performed;
- the period during which the employee upgraded his skills with a separation from production;
- for periods of downtime that occurred due to the fault of the employer, equal to two-thirds of the tariff rate;
- severance pay employee due to downsizing, drafting into the armed forces, etc.
Piece reward
The time and amount of labor also accrues wages. The types of wages in this division are indicated in article 83 of the Labor Code of the Russian Federation. There is also an indication of what specific accruals are made on the basis of time and the amount of labor expended. So, according to these criteria, 3 types of wages are determined - piecework, time-based and mixed. The employer applies the first of them when there is a real opportunity to take into account the quantitative results of labor. Moreover, they are compared with production standards time and production task. Such a salary is charged at piece rates. They are accepted for a certain amount of manufactured products, services rendered or work performed.
The piece rate is a derivative adopted after the corresponding calculation. For him, day or hour is taken tariff rate according to the category that corresponds to the qualification of the employee. Further, it is divided into daily or hourly production rate. This calculation can be made somewhat differently. To do this, take the piece rate and multiply it by the amount of production that people made. It doesn’t matter if the work was done during the day, overtime or at night.
To determine the piecework rates take into account tariff rates or salaries for the work performed.The tariff category assigned to the employee is not involved in the calculations.
Varieties of piecework wages
In practice, various forms of payment of labor duties are applied depending on the quantity of products and the time spent. A confirmation of this is the Labor Code. It reflects all types of wages related to the category of piecework. This list includes such remuneration for work as:
- Direct piecework. This form of salary depends on the number of units of the products that were released by the employee. In addition, the calculation uses solid piecework rates.
- Piecewise progressive. The accruals for this type of wage provide for an increase in remuneration for excess production.
- Piecework premium. Such remuneration takes into account overfulfillment of normative tasks, lack of marriage, as well as material savings, etc. For all these indicators, employee bonuses are provided. In order to correctly make the appropriate accruals, the administration of the enterprise and the trade union committee develop quotations that provide for a certain level of remuneration for the manufacture of a particular type of product. They are reflected in work orders. Settlement-premium form of payment is calculated by multiplying such a rate by the number of manufactured products. The established percentage of the bonus is added to the figure, which is paid in the absence of marriage, overfulfilment of norms, etc. The size of such material incentives depends on the decision of the administration, which must be agreed with the trade union committee.
- Accordion. When calculating such a pitch of wages, the implementation of certain stages of work or their full complex is taken into account. The chord form has some variations. So, it includes remuneration for the work of those workers who are not part of the staff of the enterprise. These people, as a rule, are connected with the employer by contracts of a civil law nature.
Time system
Sometimes it is not possible for the employer to evaluate the quantitative results of the activities of his employee. In this case, time wages apply. Moreover, remuneration for labor depends only on the time actually spent by the person, as well as his tariff rate. The amount of work performed in this case has no effect on the final result.
The main types of wages of this type are simple time-based and time-based bonus. When applying the first of them, the calculation mechanism is quite simple. The hourly or daily tariff rate corresponding to the category of the employee is multiplied by the number of days or hours marked in the timesheet. And if the payment is calculated by salary? Then its value is paid for the worked month.
If in billing period in the performance of official duties there were breaks associated with vacation, sick leave, etc., then the payment will be proportional to the time worked.
A little different from this accrual algorithm, produced by the time-bonus scheme. Here, bonuses are added to the amount of earnings calculated at the tariff. They are set at a certain percentage of the tariff rate.
There are 2 more types of wages. This is a reward to part-timers and accruals in the case of working out not all days of the month. Consider these types of wages in more detail.
Part-time wages
The legislation of the Russian Federation indicates the types and forms of wages that the employer uses when calculating with a person who is not a member of the enterprise. This is the reward for part-timers. According to the law, such a person is the same employee of the enterprise as the main one.An employment contract is signed with him, he must adhere to the established work schedule and comply with all requirements. In addition, the part-time holder has rights and must fulfill the duties assigned to him. There are no differences between the main employees and part-time workers in terms of calculating salaries.
That is, he is no different from those who are in the state, except for a smaller number of hours spent on the performance of their duties. Only on this will depend on the amount of remuneration that the part-time worker will receive for his work. At the same time, it is worth considering what types of wages are used in this enterprise. In case of time-based payment, the part-time agent shall be charged with a material reward for the hours that were actually worked. They, of course, will be smaller than those who are in the main positions.
If the wages are calculated according to the piecework form, then the remuneration of the part-time worker will depend on the amount of production made by him. Ultimately, he can receive a larger amount in cash than the main employee. Directly, this is not provided for by law. However, according to the articles of the Labor Code, the employer can independently establish at his enterprise one form or another of remuneration for labor duties.
Nominal and real value
What else can be wages? Types of wages are also nominal and real. The first of these is the value of the funds that the employee receives for a certain contribution to the production process. Moreover, its size directly depends on the quantity and quality of labor. But the real salary is the number of services and material goods that can be purchased in the amount of nominal remuneration. And it depends on the level of prices prevailing in the consumer market.
It is important that real wages are maintained at a certain level. To do this, the state introduces an indexation mechanism. When using it, the salary is adjusted, which allows a person to compensate for inflationary losses.
Incomplete month payment
Sometimes situations arise when employees were on sick leave, on vacation, etc. In this case, the salary for an incomplete month is calculated as a reward for their work. For the correct payment you need to know what rate is indicated for this employee in the contract of employment. The correctness of accruals will depend on this. So, if the payment is made at the hourly rate, then the established tariff is multiplied by the number of hours actually worked by a person. And if the salary and its types used at the enterprise provide for the payment of bonuses? Then it is multiplied by the norm of hours established by law and divided by their actually worked out amount.
In the case where the wage involves the use of the daily rate, the calculation is made according to a similar algorithm. Only multiplication is not done by the number of hours. In this case, the days worked are taken into account. The premium is determined in the same way.
If the wage and its types used at the enterprise take into account the monthly rate, then the calculation of the average daily remuneration for labor is necessary. It is determined by dividing the salary by the number of working days that are available in a given month. The resulting indicator and is subject to multiplication by the days worked. A bonus calculation is also performed.
And if the company has a piece-rate form of material compensation for employees? Then the accrued salary will depend on the calculation period and the rate of production of a particular employee.
Holding
The remuneration that the employer must pay to his employee under the labor contract signed by both parties is subject to reduction on the basis of applicable law and other regulations.After various types of deductions are made, and wages are transferred to the employee’s account, we can talk about the real amount of the person’s income. What kind of payments reduce the size of charges? For each working person, deductions to the Social Security Fund and income tax are deducted from the amount of his earnings. Mandatory payments are also those made on writ of execution.
Current legislation allows the employer to make various initiative deductions. These include:
- the amount of the advance payment and counting errors;
- excessively paid travel expenses;
- redress;
- payment of goods taken on credit;
- payment of voluntary insurance contributions, etc.
Forms of remuneration
According to the legislation currently in force, the employer must pay his employees 2 times a month. However, this order may be inconvenient to one or the other side.
That is why the State Duma of Russia periodically receives projects of various forms of wages. For example, enterprises in many countries of the world apply hourly remuneration for labor. It is believed that this form is most able to develop the economic potential of the state. In addition, people perform their duties with high productivity, as they really evaluate the unit of their working time. On the territory of the Russian Federation, such a rule has not yet been introduced, although draft decisions have been considered by state bodies since 2000.
Repeatedly discussed in our country and the issue of allowing weekly wage payments. According to experts, when such an amendment is made to the Labor Code, the turnover of funds will significantly increase, which will improve the economic situation as a whole.
