Piecework wages: types and description. Piecework payroll calculation

For the effective operation of the enterprise, measures must be taken that will increase the interest of workers in work. Motivation is one of the main functions of personnel management. It should include not only moral, prestigious, but also material benefits. Income earned at work is the main source of cash for employees. Its size is regulated by law and by the head. In this article, you will learn how time wages and piecework wages are calculated.

Definition

Salary (salary) is the monetary part of the social product that an employee receives in accordance with the efforts expended. It is of two types. The main one is the remuneration paid for the work performed at the established tariffs. Additional - compensation for work in excess of the norm.

Organization of remuneration

This is a set of activities that are aimed at paying remuneration. This includes rationing, the tariff scale and the wage system. The first paragraph is based on the establishment of proportions in the costs that are necessary for the manufacture of a unit of production in certain conditions.

Valuation elements:

1. Tariff rate - the amount of payment per unit of time, which is expressed in cash. It happens hourly, daily, monthly.
2. Tariff grid - a scale that consists of digits and coefficients. It is used to calculate the income of any employee.
3. Directory - a normative document that lists the types of work, professions and necessary knowledge for each category.

Structure

Today, the main components of the system for calculating income are types and salary schemes. The Ministry of Labor sets the minimum wage. This is the lower limit of the cost of low-skilled labor, which is calculated for one month.

The income of employees, as well as engineers, is determined on the basis of the salary scheme. The salary fund of students is calculated on the basis of their number and size of the allowance. Separately, the remuneration of time workers, workers and pieceworkers is calculated. For this, technical regulation of time, production and maintenance is used. This means that the employee must produce a certain amount of products in a certain period of time, working on several machines.

Of the agreement

In modern conditions, legal acts are drawn up at enterprises that regulate the social and labor relations of employees and employers. The labor agreement is concluded at the level of the Russian Federation between the subjects and territories. Collective - provides for the relations of the parties at the enterprise level. An employment contract may be concluded on probation, seasonally or for life.

Basic rules for calculating salaries

To calculate the income of specialists and employees, official salaries are used, which are established by management in accordance with the qualifications of the employee. Additionally, bonuses based on the results of work may be paid. The amount of remuneration depends on the results of the activity and the duration of the employee's continuous experience. The legislation establishes surcharges for deviations of working conditions from normal. Every 60 minutes of work in night time are calculated at a rate of 20% of the employee’s salary, with a multi-shift regime - 40%.

If the holiday falls on a day off, then it is postponed to the next working day. Hours of processing are drawn up with outfits. They should not exceed 240 minutes for 2 days. The first 2 hours are paid in one and a half size, and the next - in double.Work on holidays is allowed only if a production stop leads to serious problems.

Forms

Piecework wages depend on the quantity and quality of the effort. The employee’s income is calculated by multiplying the volume of manufactured products at a rate. The latter is a work tariff rate the corresponding discharge of complexity per norm of time. This form has several varieties.

Time-based payment system is calculated depending on the time spent by the worker to complete the order. This form is used when it is not possible to establish quantitative indicators of performance. In practice, both schemes are most often used in combination with bonuses and bonuses. Let us consider in more detail each of them.

Direct piecework wages

It is calculated at a previously fixed price for each type of service.

Example: a worker’s rate is 30 rubles per hour. The norm of time is 2 hours / unit. Price: 30 x 2 = 60 rubles. The clerk made 100 parts. His earnings will be: 60 x 100 = 6000 rubles.

The rate is calculated based on the tariff rate. Production rates are used in mass production time is fixed in small batch. In the second case, the formula will look like this:

P = TD: Nyvr, where:

• P is the price per unit of product;
• TD– daily tariff rate;
• Nyvr is the rate of production.

If you take into account the time spent on production, then the formula is as follows:

P = Th x HB, where:

• Tch - hourly tariff rate;
• HB - the norm of time for the production of a unit of goods.

The piecework wage in the direct system is calculated by summing the rates multiplied by the production of:

З = ∑ (Р x Qn), where:

• З - total earnings;
• P - rate for each type of work;
• Qn is the volume of production.

Employee incentives

Piecework progressive wages are calculated in two stages. Production within the limits of the norm is financed at established rates, in excess of the norm - at overstatements.

Example: the production rate is 40 monetary units per 100 products. In case of development, the rate increases by 10%. The worker made 140 units. The calculation is as follows: 40 x 100 + (40 x 110% x (140 - 100)) = 5760 rubles.

The initial base is calculated on the basis of the analysis of the implementation of the norms on a specific site over the past six months. The effectiveness of the whole system depends on the validity of these figures. The scale for increasing the rate can be single or multi-stage. But the degree of increase in the base should be high in order to greatly interest the employee.

The piece-rate salary consists of the basic rates and surcharges for fulfilling the conditions. The main difference between this form and the previous one is that the bonus indicators are fixed in advance, taking into account the details of production and the characteristics of the products.

Example: rate - 50 rubles / unit. If there is no marriage in the party, a bonus is paid - 10% of the income. The worker made 90 units.

Calculation: 50 x 90 + (3000 x 10%) = 4800 rub.

Alternative formula:

Z about = Z sd + (S sd x (% in +% pr +% per) / 100), where:

• Goiter - total income;
• Wages - piecework earnings;
• % in -% surcharge for performance indicators;
• % pr -% of the premium;
• % per -% overfulfillment of bonus indicators.

If the indirect piecework form is used, then the wage of the worker increases depending on the results. This system is more efficient to use for employees whose work has a significant impact on the results of the work of the main employees. Such a scheme is often applied to the team for commissioning, repair and other maintenance work. If several types of services are performed, then the prices are calculated separately for each of them:

P = Td / (Nvyr * K), where:

• P - rate;
• TD - tariff rate;
• Nvyr is the daily rate of production;
• K is the number of serviced objects.

Total earnings:

З = ∑ (Р * Q), where:

• S - s / n;
• Q - the development of each of the objects.

Time wage

This form is divided into two types:

• Simple.
• Time-bonus.

In the first case, the rate is multiplied by the amount of time worked. In the second, a percentage is added to the monthly income.

Features of using the time form

This scheme is used when the work performed is not amenable to accounting. Timely paid work of the administration, staff on duty, workers who are engaged in repairs, etc. For such employees it is established:

• salary - salary per month;
• tariff rate - monetary reward per unit of time.

A simple time-based form is used, when labor is paid by the time actually worked based on the tariff rate. Most often day or time. If the calculation is made at a monthly rate, then the salary does not depend on the hours worked.

It makes sense to use a time-based system if:

• conveyor lines operate at a precisely defined rhythm at the enterprise;
• the task of the worker is to monitor and control the process;
• the cost of calculating the quantity produced is high;
• the quantitative result is very difficult or impossible to calculate;
• labor quality is a priority;
• work is very dangerous;
• there are irregular loads;
• an increase in output is impractical at this stage or it can lead to marriage.

Advantages and disadvantages of schemes

Piecework wages - this is the best option for motivating workers when there is a real opportunity to note performance indicators. Rates are determined by dividing / multiplying the rate by the established rate. All types of piecework wages are calculated based on the initial level of production. Rates may change gradually. To maximize the interest of the employee, a progressive rate scale is used, based on the upward percentage. This system can be especially effective in areas where the result depends on the abilities of the employee. Direct piecework wages have one drawback - the relationship between the quantity and quality of the effort spent.

The premium form of payment encourages the employee to perform their duties in a quality manner. Such a scheme is more often used in calculating the remuneration of production workers, and also if:

• it is possible to keep track of the volume of work performed;
• orders are large, the number of workers is limited;
• one of the structural divisions of the organization holds back the output of the entire enterprise;
• urgently needed to increase production.

It makes sense to use an indirect piece-rate form of payment when production depends on the pace and quality of the employee's functioning. It can also be used to calculate the salary of ITP and managerial staff.

The chord system is widespread in construction, when the team needs to complete a set of work by a certain date. It is appropriate to use if:

• the company is severely limited in time and will have to pay a fine for their violation;
• in case of emergency, which will lead to a halt in production;
• in case of urgent need to perform certain work.

According to this system, piecework wages depend on the following factors:

• time spent by the brigade;
• coefficients of participation in labor;
• qualifications of employees;
• other factors that are indicated in the collective agreement.

Similarly, the size of the income of each member of the brigade can be calculated. This option is also resorted to if the company uses a tariff system for calculating income. Moreover, all members of the group have the same rank and perform the same work in terms of difficulty.

The brigade system is used in many domestic enterprises. It allows you to rationally use time and resources, increases production, production of quality products. All these factors affect the overall performance of the enterprise, increasing its competitiveness. But for the effective functioning of the brigades, it is necessary to create a favorable psychological atmosphere, minimize staff turnover, and stimulate the development of related professions by workers.

Piecework payroll calculation

Direct system

one.The production rate at the milling section is 48 brackets per shift. The daily tariff rate is set at 970 rubles. For a month, an employee made 1000 brackets.

Piece rate: P = 970: 48 = 20.2.

Monthly earnings: З = 20.2 х 1000 = 20,200 (rubles).

2. The time norm in the turning section is 40 minutes per operation. Tariff rate - 100 monetary units. For a month, an employee performed 420 operations.

Price: P = 100 x 40: 60 = 66.67.

Earnings: W = 66.67 x 420 = 28001.4 rubles.

3. Locksmith for a month performed various works. Tariff rate per hour - 130 monetary units. For product A, the time standard is 25 minutes, B - 40 minutes, C - 100 minutes. In total, 190 products A, 115 pieces of product B, 36 pieces of product C were manufactured.

Rates:

RA = 130 x 25: 60 = 54.16.

RB = 130 x 40: 60 = 86.67.

RV = 130 x 100: 60 = 216.67.

The monthly earnings of the worker amounted to

WSD = 54.16 x 190 + 86.67 x 115 + 1216.67 x 36 = 28057.44 rubles.

Some foreign enterprises use income calculation systems that motivate employees to reduce manual labor time and increase production. The size of the premium depends on only one of these factors. This system allows you to reasonably change earnings and avoid traditional conflicts between employees who perform diverse work.

At domestic enterprises, the piecework wages of workers are set through the tariff rate, at foreign enterprises, through the employee salary. In Germany, revenue is calculated by the time utilization ratio, which is the ratio of planned and actual costs.

Piecework wages can be used in a combined scheme. The fixed part of the main income is 60-70%. Floating balance - premiums that are charged at rates. Tariff rates are periodically reviewed for the percentage of the ratio of output, quality of manufactured products, labor discipline, etc.

Examples

At piece rates, an employee was charged 21,120 rubles per month. The bonus provision provides: if 95% of the products are manufactured from the first circulation, then 10% of the premium is paid. For each percentage point over - 3%. For a month 99% of the order was delivered from the first presentation. The accrual of piecework wages according to the bonus scheme has the form:

Z about = 21120 + (21120 x (10 + 3 x 4) / 100) = 25766.4 rubles.

Piecewise progressive system

On a single-stage scale, for each excess standardized unit of output, the price increases by 50%. With a two-stage: from 1 to 15% overfulfillment - a premium of 50%; more than 15% - 100%. Price: 50 rub. for 400 units The worker made 500 units. products without marriage.

Percentage of overfulfillment of the task:

500/400 x 100 - 100 = 25%.

That is, in a two-stage scale, the first 15% of overfulfillment will be rewarded at a rate of 50%, and the remaining 10% - at 100%.

The employee will be accrued income in the amount of (interest is presented in shares):

C = 50 rubles. x 400 units + ((50 rubles. X 400 units) x 0.15) x 1.5 + ((50 rubles. X 400 units) x 0.1) x 2 = 20 thousand rubles. + 4,5 thousand rubles. + 4 thousand rubles = 28.5 thousand rubles.

With a single-stage scale, the worker’s earnings will be:

50 rub x 400 units + 50 rub. x 100 units x 1.5 = 27 500 rub.

Under the usual scheme, wages at piece rates would be 25 thousand rubles. That is, this system is intended to interest the worker in overfulfilling a given plan.

Piece-regressive form

It is used when it is impractical to increase production volumes above the established plan. Or if it is necessary to limit the redistribution of workload in favor of experienced employees. In this case, various rates are set. They depend on the degree of deviation of the actual volume from the planned. For overfulfillment payment is reduced. A one- and two-step scale can also be used here.

Base for calculations: 800 units. products at a rate of 25 monetary units apiece. When the plan is overfulfilled, an inflation coefficient of 0.7 is provided. The employee made 900 units. Total earnings:

S = 25 x 800 + 25 x 100 x 0.7 = 20 thousand rubles. + 1.75 thousand rubles. = 21 750 rub.

Under the standard form, the calculation of piecework wages would have the form:

25 x 900 = 22.5 thousand rubles.

Indirect scheme

A worker with a daily rate of 1200 rubles serves 2 lines with different types of products. The production rate for the first is 20 units, for the second - 60 units. During the month, 440 units were manufactured in the first and 1,600 units. - On the second. We calculate the indirect rates:

- for the first line: P = 1200 / (20 x 2) = 30 rubles .;

- for the second line: P = 1200 / (60 x 2) = 10 rubles.

Monthly piece wages: W = 30 x 440 + 10 x 1600 = 29,200 rubles.

Conclusion

Piecework wages - a reward for the effort expended, which is calculated depending on the volume and quality of the products produced. There are several varieties of this form of remuneration. Their choice depends on the working conditions and goals of employee incentives. For the payment system to be effective, all the parameters on the basis of which time and piecework wages are calculated should be regularly reviewed.