Wages - this is the remuneration of the employee. Types of salaries can be divided into basic and additional, but such a thing as “salary” will not be able to relate to them. It represents a fixed amount paid for hours worked (the ratios of which are displayed in the documents). Salary in the same way as any other accruals (for work beyond the established time, on duty, easy to work due to the fault of the employer, bonuses, interest allowances and the like) is included in the concept of "basic salary". Additional salary may include other options: payment of regular vacations, breaks in work for nursing mothers, payments upon dismissal, minors and the like.
Classification and types of salaries
Another classification suggests dividing the types of salaries based on the amount of labor and the time spent on it. Thus, we get time wages and piecework, each of which is divided in turn into subspecies.
Time wage
Time-based, as the name implies, assumes as an indicator the actual time that the employee spends on the job. A simple time wage is paid based on the hourly rate, which is multiplied by the hours worked. If the premium is taken into account, then the salary becomes time-bonus.
Piecework salary
At piecework wages there are more varieties. When it is accrued, normalized indicators and time should be taken into account.
- If the services were provided by the employee in accordance with certain prices of the enterprise, then such a salary is called direct piecework.
- Piece-wise progressive implies an increase in wages upon reaching a certain norm, which is established.
- If not only the prescribed norm is fulfilled, but also the employee was able to improve the quality of the service or product, then piecework-bonus salary is paid.
- When the employee’s earnings depend on the activities of the entire team, they talk about paying collectively piece-rate.
- Evaluation of a set of works that have a deadline is the basis of a lump sum payment.
- Salary, depending on the sale of products of the entire enterprise, is denoted as payment as a percentage of revenue.
Informal salary classes
Informally, there is also a classification based on the presence or absence of an official wage status. Hence, such types of salaries as white, black and gray are distinguished. The first is of an official nature, indicated in the employment contract and in the employment order. The second is issued illegally, is not registered in any document. Gray involves the payment of a fixed official part in combination with a “salary in an envelope”.
The latter is based on the payment of the minimum wage (minimum wage) and "Salary in envelopes." The minimum wage is one at which the mandatory minimum paid to the employee is established. This level is also used to calculate social benefits and benefits. They do not focus on him if the employee is a part-time worker or works part-time. I must say that the cost of living is not the equivalent of the minimum wage (it is lower) due to the effect of inflation.
The concept of average wages
Labor legislation introduces a concept such as "average salary", which is the average salary for a certain period.When calculating it, any payments that were made during this period are considered: salary, bonuses and other types of payroll (except for rewards and gifts). The average salary is given to an employee when he is not busy with his immediate duties and does not actually perform his work. Thus, the average salaries are paid for vacation, business trip, disability due to health reasons, during study, for caring for a disabled child, reduction. When calculating this type of salary, payments that were received for the last 12 months (or 24 if the employee does not have worked days) are taken into account.
Holidays and Compensation
Charges for holidays and compensation for unused holidays are special types of average salaries, which are calculated by determining the average wage per day (this average daily figure is then multiplied by the number of days spent on vacation or not used as a vacation).
Salary classification relative to human capabilities
A separate type can be called salaries that are accrued during the time an employee performs military duties or is on leave to care for a child with disabilities. These payments are not made by the company or company, as in the cases described above, but by the bodies of the Social Insurance Fund.
Separately, it is necessary to note the following types of salaries accrued:
- at part-time work - in his second place, an employee can work only half the time;
- women who are on maternity leave (70 days before birth and the same amount after).
Statistical data
The industry average salary by type of activity is a concept that is not provided for by law, but is used to conduct statistical procedures. These indicators are often used by tax authorities, which compare salaries in one company with respect to salaries in others in the same industry. If such a salary by type of activity in the average value is low, this will serve as an occasion to suspect the company of dishonesty (tax cover, salary payment in envelopes). The level of such wages is not fixed by law, therefore, the taxpayer is obliged to provide only the minimum wage. However, salary payments below the industry average may cause a call to a special salary commission, which understands the reasons for low wages.
Data Processing and Problem Solving
In addition, the concept of “salary by type of economic activity” is used in the analysis of data on the level of salaries in the regions of Russia, identifying industries that are behind everyone. In these cases, the reasons are analyzed and measures are taken to take the activity to a higher level. In Russia, in the head of the echelon are such activities as mining, the production of petroleum products, scientific research, and finance. Salaries in these types of activities remain stably high over a long period.
The world economic community is also guided by the presented data, determining the position and prospects of the country.
Summary
Summarize. Salary is a concept enshrined in the labor legislation. Salaries are divided into types depending on which indicator underlies the classification. For calculating cash payments at a time when the employee was not busy with his immediate duties, they rely on the determination of the average employee salary. The concept of “industry average salary” is introduced to calculate statistics, which are then used in economic research, as well as by tax authorities.
