The Constitution of the Russian Federation guarantees citizens the right to work. It is logical that each employee expects a positive assessment of the results of his work, as well as timely and worthy remuneration in the form of monetary funds for its performance.
Enterprises, in turn, are interested in ensuring that the mechanism of how the payroll is formed is understandable to the employee and, at the same time, is fair. It is this principle of attitude towards their employees that can guarantee the company that employees will be motivated to fulfill their duties on time and in a quality manner. The wage structure consists of several parts, which we will consider in detail in this article. But first, let's define the basic concept of wages and consider its main forms.
What is a salary?
So, wages can be considered a certain remuneration for labor, which has a material expression. That is, the monetary equivalent of labor, the indispensable condition of which is the presence of a person.
From the point of view of the economy, payment for labor is part of the gross domestic product or, as it is also called, national income, which comes into the personal disposal of the worker in relation to the quality and quantity of the labor factor. The payroll structure is quite interesting.
Factors affecting the amount of payment
Salary may depend on a huge number of factors:
- The level of education of the employee who carries out labor activities; his labor qualifications.
- Worker's experience. That is, the total period of employment at a particular place of work. There is also the concept of "category", which includes both the level of education of the employee and his experience. Accordingly, the higher it is, the higher the salary that the worker claims can be.
- Working hours. According to the legislation, an eight-hour working day is considered official in the country. However, many private organizations set up 12-hour work shifts. Accordingly, the payment for such a shift is increased. Separately, it is worth noting such types of services as shift and travel, the level of payment of which is often higher.
- Demographic characteristics of the employee, often of a determining nature. These include the age and gender of the worker. Many organizations and enterprises prefer to take young and socially active people, energetic and active.
- National and cultural characteristics features also affect wages. The structure of remuneration at each enterprise is different, therefore, this factor can be taken into account.
- Territorial and geographical signs. In regions where a harsh climate prevails and, accordingly, more difficult working conditions, salaries are often much higher. In addition, workers in harsh conditions can expect to receive various kinds of benefits. These include the receipt of increased leave (up to 2-3 months), and the possibility of free travel around the country.
- The level of general economic development of the country, as well as the general development of the labor market.
There are two main forms of payment for work: piecework and time-based.
Time payment
In case of time-based payment for labor, accruals are made based on the quality and quantity of time worked upon. Also, the calculation takes into account the working conditions and qualification data of the employee.
Conditionally time-based form of earnings can be divided into two subsystems. The first involves determining the amount of wages by calculating the rate laid down for payment for one hour of work. That is, earnings will be calculated on an hourly basis.
The second system is a premium time-based. In this case, the calculation is made in such a way that a time-based payment is taken as the basis, but taking into account possible bonuses characterizing the qualitative and quantitative characteristics of the work. What else does the payroll structure include?
Piecework
The piecework (piece) form of earnings depends on the quantity of products produced or the amount of work performed. This form of payment quite effectively motivates the employee in the process of fulfilling his duties. A person is interested in doing his work faster, producing as many products as possible. Actually, in this case, everything depends directly on himself, his aspirations, diligence and professional skills.
Concept of pay
The legislation has changed the structure of wages, in connection with which at the moment wages and salaries are synonymous concepts.
Thus, a salary is a payment for labor, which is a material reward for the work done. This is affected by the qualifications of the employee, as well as the complexity and quality of the work performed.
The concept of remuneration also includes various kinds of accruals of a compensatory nature (for example, difficult working conditions), as well as bonuses and bonuses, which are payments motivating labor.
Thus, the wage structure in the enterprise consists of three parts:
- The main one.
- Various compensations and allowances.
- Incentive employee benefits.
The basic part is determined based on the type of payment system for the work performed. The main condition is that its size cannot be less than the minimum wage level.
Thus, the base part is the salary basis. Its size can be influenced by the quantitative expression of sales, the income received by the organization, and many other nuances. The basic part of the salary is calculated taking into account the actually worked time or based on the results of the work performed in accordance with official salaries. What determines the structure of basic wages? About it further.
When determining the size of the base part of the salary, the manager should consider the following:
- The remuneration of the employee should be calculated taking into account the level of qualification, as well as the volume and complexity of the production task.
- During the calculation and conditions of remuneration, absolutely no discrimination is permissible.
- The size of the salary should be established in full and in full in accordance with the work performed.
What else is the structure of the wage system composed of?
Compensation, as a rule, is irregular in nature and forms a variable part of the salary. For each specific head of the organization, it directly depends on guarantees and conditions of accruals for work performed. Moreover, payments of this kind in no way depend on the main part of earnings, that is, on the time worked in fact.
The compensatory nature of payments is usually regulated locally. This mainly concerns motivating payments. Their list is defined by law and includes the following types:
- For the work performed in certain circumstances, which can be hard and harmful work or activities taking place in areas with specific climatic conditions.
- For carrying out work in areas where contamination with radioactive substances was detected.
- For performing work in conditions that are not defined as normal.This category includes work related to the implementation of additional tasks due to the absence of another employee, or night work, holidays and official weekends.
The size of compensatory payments is regulated by collective agreements and agreements, however, it cannot be less than the level established by law. In parallel with this, the legislatively established increased level of remuneration for persons whose activities are carried out in the Far North or on a rotational basis.
Compensation
The salary structure includes compensation payments. The following level is legally established:
- 12% of the official salary for hard, dangerous, harmful work;
- 27% of the official salary for work in conditions that are not normal - for overtime work, work at night;
- 10-40% of the official salary for working with information that is a state secret, as well as for working with ciphers.
The main task of compensatory payments is to reimburse the employee for excessive labor, depending both on working conditions and on the work schedule. As a rule, these payments are made by calculating a premium.
Many are interested in what is the wage structure of workers?
Incentive payments relate to the variable component of wages. In this case, the size may depend on the level of the main income, the final result as a result of the employee’s labor.
Legislation does not regulate incentive payments and bonuses.
Accordingly, the right to make these payments fully belongs to the head of the organization. It is important to note that if the wage regime initially implies bonus payments, the employer must pay them, and the employee has every right to claim them if he fulfills the established work plan.
It turns out that incentive payments refer to financial payments made after the fulfillment of the established list of labor tasks.
Payments of a motivating type are required in order to develop an incentive for the employee to achieve those results for which the accrual of the basic fund is not enough. Also, such payments allow the management of the organization to encourage the desire of workers to improve their skills; reduce staff turnover. The composition and structure of wages is a determining factor when applying for a job.
When are incentive payments needed?
It is possible to assign incentive payments in such cases as:
- Professionalism.
- High skill level.
- The development of years in the organization.
- Foreign language skills.
Premium bonuses and incentive payments may be provided for by labor or collective agreements, as well as by order of the head.
What else is this structure unique to? Salary analysis should be regularly carried out at the enterprise.
Average monthly salary
There are frequent cases when the employer goes on tricks when making payments or providing information on them. Often, only the salary part is taken into account, and additional payments of various nature are not taken into account. Such actions, of course, do not comply with the established legislation.
Article 139 of the Labor Code of the Russian Federation regulates the calculation of the average monthly salary. In this regard, when forming the average monthly salary, the manager should take into account:
- Actually accrued payments for the last year.
- Actual hours worked for each month.
The month is the duration of the calendar month (from the first to the thirty-first day, with the exception of February).
The salary structure is determined by its two main parts - the basic part and the additional one.
What is the base salary?
Base salary is the amount of money that is paid for the time actually worked, and includes the following data:
- Payments for a specific job.
- Payments for working holidays and weekends. Double payment is implied.
- Premium part.
- Compensatory payments for activities in harsh working conditions.
- Overtime surcharges.
What does the extra part consist of?
An additional part of earnings consists of the following indicators:
- Payments for annual leave.
- Accruals made for preferential hours of work (workers under the age of majority may work no more than thirty-five hours each week).
- Payments for the performance of state duties.
- Accruals compensating the time that the employee spent on improving his own qualifications.
- Holiday allowances.
But this is not the whole wage structure.
What is included in the minimum wage (minimum wage)?
The legislation established that any working citizen has the right to apply for payment of his own labor, and it should not be lower than the established minimum level.
However, it must be borne in mind that this rule only applies if the employee works full time and does not apply to part-time or part-time employees.
It turns out that accruals and payments should not be lower than the established minimum wage. If the employer does not adhere to the rules established by law and pays a salary below the minimum wage, then liability may result, which will entail the imposition of a fine.
Are vacation pay part of wages?
Levy accruals are not taken into account when determining the average employee earnings. When calculating the average earnings are not taken into account:
- The total number of days of vacation provided.
- Travel periods.
- The periods of temporary disability of the employee.
- Maternity leave.
We examined in detail the remuneration of labor, its structure. The analysis of wages is of great importance for the beneficial interaction of the employee and the employer.