1. With what frequency and in what terms it is necessary to pay wages to employees.

2. How to determine the amount of advance due to employees.

3. In what order are calculated and paid insurance premiums and personal income tax wages and advance.

“The main thing in paying employees on wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate the salary of employees, but also to pay it correctly. At the same time, the stumbling block for many is the advance payment to employees. Is it necessary to split the salary into an advance payment and a final payment, if its amount is already small? Is there an advance payment for external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Periodicity of payment of wages

The Labor Code of the Russian Federation establishes the obligation of the employer to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Decree of the Council of Ministers of the USSR dated 05/23/1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”, which is still in force in the part that does not contradict the Labor Code of the Russian Federation. Therefore, to facilitate perception in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is set at least every half a month. At the same time, for other payments to employees, their own deadlines are set:

• holiday pay must be paid no later than 3 days before the start of the holiday;
• The termination settlement must be paid on the day the employee leaves.

But the payment of sick leave is just tied to the payment of wages: benefits must be paid on the next day after the assignment of benefits, set for the payment of wages. If the next day is the advance payment date, the benefits must be paid with it.

! Note: the requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers in relation to all employees (Letter of Rostrud dated November 30, 2009 No. 3528-6-1). I.e advance in without fail should be paid, including:

• if the employee is an external part-time worker;
• if the employee voluntarily wrote an application for the payment of wages once a month;
• if local regulations of the employer, employment contracts, etc. wages are paid once a month. Such a provision is void and not enforceable, as it violates the requirements of the Labor Code of the Russian Federation.
• regardless of the amount of earnings and the accepted system of remuneration.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation on the payment of wages to employees at least every half a month, then in the event of an inspection by the labor inspectorate, he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials - from 1,000 rubles. up to 5,000 rubles
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rubles
• for legal entities- from 30,000 rubles. up to 50,000 rubles

Terms of payment of wages

Currently, labor legislation does not contain specific terms for the payment of wages, that is, the employer has the right to establish them independently, fixing them in the internal labor regulations, the collective agreement, labor contracts with employees (Article 136 of the Labor Code of the Russian Federation). In doing so, the following must be taken into account:

• The time interval between wage payments should not exceed half a month. At the same time, payments do not have to fall within one calendar month (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th, then for the second - on the 30th (31st) of the current month, if for the first half of the month on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can establish the frequency of payment of wages more often than once every half a month, for example, every week - this approach is acceptable, since it does not worsen the position of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

• Terms of payment of wages should be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. Such wording as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half a month can be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the interval between payments will exceed half a month.

• If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! Note: The employer bears (including advance payments and other payments in favor of employees): material, administrative, and in some cases even criminal.

Advance payment

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which has already been mentioned above, provides that the advance payment must not be less than tariff rate worker for hours worked. Despite the fact that the specified resolution refers to the wages of workers, with respect to other workers, a similar approach can be used.

The amount of the advance payable to an employee can be calculated in one of the following ways:

• in proportion to hours worked;

• in the form of a fixed amount, for example, calculated as a percentage of salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee spent most of the month on sick leave, on leave without pay, etc., and at the same time he was paid an advance, at the end of the month, the accrued wages may not be enough to cover the advance. In this case, the employee has a problem, the retention of which for the employer is associated with certain difficulties.

The use of the first option, the payment of an advance in proportion to the hours actually worked, is more preferable, although more laborious for the accountant. In this case, the calculation of the advance payment amount is calculated based on the employee’s salary and the days actually worked by him for the first half of the month (based on the time sheet), so the probability of “transferring” the advance payment is practically excluded. In Letter No. 1557-6 dated September 8, 2006, Rostrud specialists also recommended that, when determining the amount of the advance payment, take into account the time actually worked by the employee (actual work performed).

! Note: The Labor Code obliges the employer with each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

• on the constituent parts of the wages due to him for the relevant period;
• on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer due date respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
• on the amount and grounds for the deductions made;
• about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Ways to pay wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit part of the salary (no more than 20%) to be paid to natural form, for example, finished products (part 2 of article 131 of the Labor Code of the Russian Federation). In this case, the specific method of paying wages must be specified in the employment contract with the employee. Let us dwell in more detail on the monetary forms of payment of wages.

1. Payment of wages in cash

Payment of wages to employees from the cash desk is made out by the following documents:

• payment (form T-53) or payroll (form T-49);
• expenditure cash warrant (KO-2).

If the number of employees is small, then the payment of wages to each employee can be drawn up by a separate cash receipt. However, with a large staff, it is more convenient to draw up a settlement (settlement and payment) statement for all employees and make one expense note for the entire amount paid according to the statement.

1. Transfer of wages to bank card

The conditions for the payment of wages in a non-cash form must be prescribed in a collective agreement or an employment contract with an employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for issuing and servicing salary cards for staff. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! Note: it is possible to transfer wages in non-cash form only with the consent of the employee and only according to the details specified in his application. In addition, the employer cannot “tie” his employees to a specific bank: labor legislation gives the employee the right to change the bank at any time to which his salary should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for the payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance premiums from wages

We found out that wages to employees should be paid at least twice a month. In this regard, many people have a question: is it necessary to charge insurance premiums and personal income tax from an advance? Let's figure it out. According to the legislation, insurance premiums must be accrued based on the results of the month for which wages are accrued (clause 3, article 15 federal law No. 212-FZ). With regard to personal income tax, in accordance with tax code, the date of receipt of income in the form of wages is the last day of the month for which the income for the performed labor duties is accrued (clause 2 of article 223 of the Tax Code of the Russian Federation). In this way, no insurance premiums or personal income tax should be charged from the advance.

The terms for paying insurance premiums from wages for all employers are the same and do not depend on the date of payment of wages. At present, contributions to off-budget funds must be paid before the 15th day of the month following the month of payroll (clause 5, article 15 of Law No. 212-FZ). The exception is insurance contributions to the FSS of the Russian Federation against accidents and occupational diseases - they must be paid on the day set for receiving funds from the bank to pay salaries for the past month (clause 4, article 22 of Law No. 125-FZ).

Unlike insurance premiums, payment of personal income tax depends on the date and method of payment of wages:

Payroll Accounting

In accounting, payroll, as well as personal income tax and insurance premiums, is reflected on the last day of the month worked. This generates the following entries:

date of	Account debit	Account credit
Date set for the payment of wages for the first half of the month	70	50(51)	Wages paid for the first half of the month from the cash desk (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Wages accrued
Last day of the month	70	68	Withheld personal income tax from wages
Last day of the month	20(23, 26, 44)	69	Payroll insurance premiums
Date set for the payment of wages for the second half of the month (final settlement)	70	50(51)	Wages paid from the cash desk (transferred to employees' cards)
The last day of the deadline set for the payment of wages according to the statement from the cash desk	70	76	Amount of lost wages deposited
The next day after the end of the period established for the payment of wages according to the statement from the cash desk	51	50	The amount of the deposited salary is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for unpaid wages	76	50	Deposited wages issued

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Normative base

1. Labor Code of the Russian Federation
2. Code of administrative offenses RF
3. Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund "
4. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts accounting financial and economic activities of organizations and Instructions for its application "
5. Decree of the Council of Ministers of the USSR of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
6. Rostrud Letter No. 3528-6-1 dated November 30, 2009
7. Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

How to get acquainted with the official texts of these documents, find out in the section

At the enterprise, the accountant often has to calculate payments to employees based on their average earnings. In this case, depending on the payment, the calculation may differ. For example, average earnings for sick leave it is considered according to one rule, and for vacation pay it is already according to others. In a special way, the average earnings for the employment center for the assignment of unemployment benefits are considered. In the article, we have collected situations when you have to calculate the average earnings, the calculation rules are given depending on the type of payments and calculation examples.

When calculating which employee benefits, average earnings are used:

• hospital allowance accrued according to a sheet from a medical institution;
• maternity allowance, calculated at the request of the pregnant woman;
• monthly payment for child care up to 1.5 years;
• holiday pay - paid when going on basic or additional leave;
• vacation compensation accrued upon dismissal for all unspent days or when additional days are replaced with money;
• severance pay - calculated for laid-off employees;
• for the employment center - at the request of the dismissed person for the correct calculation of unemployment benefits;
• payment for business trips;
• other cases of maintaining average earnings - for example, during downtime, forced absenteeism, passing a medical examination, advanced training, while acting as a blood donor, etc.

That is, there are a lot of cases when it is required to calculate the average earnings. The rules may vary depending on the type of payout.

There are several groups of payments for which the average earnings are calculated according to similar rules:

• sick leave, maternity, leave up to 1.5 years of the child - the calculation is carried out for 2 calendar years;
• vacation pay, vacation compensation - the calculation is carried out for the last 12 calendar months;
• for the employment center - the calculation is performed for the last 3 months before the dismissal;
• severance pay - the calculation is carried out for the last 12 months -;
• preservation of earnings in the average value for periods of absence - calculations are also carried out for the last year.

If you need to calculate the size sick leave on the sick leave, you need to calculate average daily earnings, after multiplying by the number of days of illness and by the percentage of payment corresponding to the length of service.

The calculation of the average earnings is carried out according to the following rules:

Step 1. Sets the period for which the calculation is to be carried out.

For an allowance for sick leave a period of two years is taken. It is important that they are calendar and go before the year when the disability certificate is issued. For example, with an open sick leave in March 2018, the estimated period is 2016 and 2017. completely from January 1 to December 31, and 2018 itself does not appear in the calculation.

Step 2 The total earnings for the period from step 1 are calculated.

To do this, they add up all the funds issued for the biennium, from which the accounting department deducted insurance premiums at a rate of 2.9% (for VNiM). It is impossible to take income in excess of the marginal base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles.

Step 3 It turns out whether excluded periods fell into the billing period

With regard to the calculation of sick leave benefits, these are not established.

Step 4. The average earnings for 1 day are calculated.

The formula is:

Average earnings = (Payments for 1 year +Payments for 2 years) / 730,

730 is the total number of days in the biennium. Please note that 730 is always taken, regardless of how many days were actually in the calculation period, whether there was a leap year.

For maternity leave

Similarly, the average earnings are calculated for the maternity benefit, which is also calculated on the sick leave. The only exception is non-accountable periods. These days must be subtracted from the total number of days of the calculation period.

The formula then becomes:

Average earnings = (Payments for 1 year + Payments for 2 years) / ((730 or 731) - Not counted days),

Please note: the actual number of days in the billing period is taken, taking into account the presence of a leap year.

Which days are not taken into account for maternity benefits:

• past maternity;
• sick leave allowances;
• vacation periods up to 1.5 or 3 years of the child.

For child care allowance

Another type of payment, for which the average earnings are calculated according to similar rules for 2 years, is the care payment for up to 1.5 years.

The calculation of daily earnings on average is carried out exactly according to the formula given for maternity benefits.

Calculation example for sick leave

Let's calculate the average earnings for a disability certificate opened on 04/05/2018 for 10 days. The employee was employed in the company from March 12, 2016 to the present day. In 2016, 387,000 were earned, in 2017 - 734,000 (we will take into account only 718,000, since amounts earned above this amount are not taken into account).

The calculation period is full 2016 and 2017. There are no excluded periods, we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11.

• Average earnings per day \u003d (387000 + 718000) / 730 \u003d 1513.7 rubles.

Average earnings for calculating vacation pay

The second group includes the calculation of the average daily earnings for vacation pay, and compensation for non-holiday days can also be included here.

The step-by-step calculation procedure is similar to the one above.

Step 1. Settlement period.

To calculate vacation payments, this is 12 months - calendar months are taken from 1 to the last day.

For example, if the date of going on vacation is 11/21/2017, then the calculation must be carried out for the period from 11/01/2016 to 10/31/2017.

Step 2 total income for the period.

All payments are cumulative, except:

• vacation pay for previous periods;
• travel expenses;
• all social benefits, including sick leave, maternity, care for up to 1.5 years;
• dividends;
• compensations of various types (for food, travel and accommodation, sanatorium rest and treatment);
• rewards for prize-winning places in competitive events, bonuses on the occasion of anniversaries and other payments not related to wages.

Step 3 periods not counted.

Those are available, do not include in the estimated period:

• business trips;
• vacations - basic, additional, without maintenance, maternity leave, for care up to 1.5 years, educational;
• illnesses with a sick leave;
• exemption from labor leaving the place and pay for the worker.

In the months in which the indicated periods were, it is necessary to separately calculate the number of hours actually worked, this is done according to the formula:

days in incomplete months= (Worked actually in days/Calendar number of days) *29.3.

All other months where there were no such events are considered complete, and the number of days in them is recognized as equal to 29.3

Step 4 Calculation of the average daily earnings.

The formula looks like:

Average earnings \u003d Income for the period / Worked time in days.

Time worked in days = Number of full months * 29.3 + Days in incomplete months.

Vacation pay calculation example

It is necessary to calculate the average earnings for 1 day for vacation pay, if the employee goes on vacation on April 12, 2018, for the period from 04/01/2017 to 04/31/2018 he earned 538,000. During this period there was a vacation of 14 calendar days in July, sick leave - 3 days in September and a business trip - 10 days in November.

• Worked in partial months = 17*29.3/31 + 27*29.3/30 + 20*29.3/30 = 61.97 days
• Worked total period for the billing period = 9 * 29.3 + 61.97 = 325.67 days.
• Average earnings \u003d 538000 / 325.67 \u003d 1651.98 rubles.

Average earnings for the last three months for a job center

An accountant may be faced with the calculation of average earnings and to submit information on a laid-off employee to an employment center. Based on the average income for the last three months, the amount of unemployment benefits is determined.

The general calculation scheme is similar.

Step 1. Settlement period.

These are three calendar months that come before the month in which the termination of employment is formalized. For example, if an employee was fired on April 18, 2018, the calculation must be carried out for the period from January 1 to March 31. If he is fired on the last day, then the month of dismissal can be taken into account.

Step 2 Income for the period

All payroll payments. Not taken into account:

• various compensations;
• social benefits;
• travel allowances;
• vacation pay, including compensation for unspent vacation.

Step 3 Periods not taken into account

Don't need to consider:

• vacation periods with and without payment;
• business trips;
• allowances - on sick leave, including maternity leave, for child care;
• exemption from work with the abandonment of earnings.

The number of such days is subtracted from the number of actually worked days for three months.

If all three last months consist only of the indicated unaccounted periods, then to calculate the average earnings, you need to take the three months preceding them.

Step 4 Average earnings

The formula is:

Average earnings = (Payments for 3 months / Number of days worked for 3 months) * (Number of working days for 3 months according to the schedule / 3).

Calculation example for job center

It is necessary to calculate the average earnings for three months to submit data to the employment center, where the dismissed worker registers in order to receive unemployment benefits. The dismissed employee stopped working in the company on 11/13/2017. The calculation is carried out for the period from 01.08 to 31.10, 2017. Earned during this period 112,000 rubles. In October, he took leave without pay for 7 days. The work schedule of the organization is 5 working days a week for 8 hours.

• The number of working days according to the schedule of the organization for three months = 66.
• The number of days worked for the same period = 59.
• Average earnings \u003d (112000 / 59) * (66 / 3) \u003d 41672.71 rubles.

Average earnings while away from work

SZ = SZ for 1 day * Days of the period of absence from work

SZ for 1 day = Income for the billing period / Days worked for this period

Income includes wages and does not include:

• vacation pay;
• various types of compensation;
• social insurance payments - sick leave, maternity, for a child under 1.5 years old and others;
• travel and other periods of absence.

Days worked include days the employee was at work and does not include:

• days of disability;
• being on vacation;
• stay on business trips;
• other days of absence, when earnings were saved or not.

According to such rules, payment of average earnings is calculated for periods of absence, the reasons for which were a business trip, donation, downtime, training, forced absenteeism, etc.

Business trip

Note: Average earnings are saved only on working days, not saved on weekends. They only pay per diem.

SZ \u003d SZ for 1 day * Working days of a business trip

Working days are the time at the destination and in transit, expressed in working days (calendar holidays are not taken into account).

Example:

The employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. An employee was on 28 days of paid leave in July. He earned over the past year - 349,000, vacation pay 30,000.

• The calculation period is from 10/01/2016 to 09/30/2017.
• Worked out for the period = 191 working days.
• Vacation pay is not taken into account.
• SZ for 1 day = 349000 / 191 = 1827.23
• SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends on business trips are not saved).

What mistakes are made when calculating the average earnings

Mistake 1. The wrong billing period is taken.

For most payments, 12 calendar months are taken. For sick leave payments, for payments in connection with pregnancy and maternity, 2 calendar years are taken. For unemployment benefits - 3 calendar months.

Mistake 2. Included in income are payments not related to wages.

When calculating the total earnings, it is not necessary to take those amounts that are accrued to the employee in connection with events that are not related to the labor process. For example, here you can include all social payments, compensation accruals, vacation payments.

Mistake 3. Unaccounted days are not excluded from the billing period

Excluded periods are absent only due to disability, in all other cases there are such periods. As a rule, these are all those days when the employee did not perform labor duties - all types of rest, forced absenteeism, exemptions from work, disability, stay on maternity leave.

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Increasing income

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Partnership programs

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A lot of them. I'll tell you about a couple that, from my point of view, gave the maximum return.

Just tell about the earning opportunity to those who trust you or at least know you personally.

A simple example. At my work (and later among my friends), I kind of mentioned by the way that today I received 500-1000 rubles for a phone (account) almost for free. Always, everything that concerns money attracts attention. And they are already beginning to ask you - what, where, how much and how you can do it.

Notice the difference. It is not you who offer something to people, telling fairy tales about a white bull, but vice versa. The client, as they say, has matured. You just have to tell him a "terrible secret." Well, reset the invitation link (or better, several at once to different questionnaires).

Registration for money

Everything is simply banal. Register on boxes (for example, on). Create a task. Something like this: Registration on the service "Expert Opinion". Payment of 3-5 rubles for the complete filling of the questionnaire.

Since an audience that wants to is just gathering there, this is a great opportunity for them to receive additional income by taking surveys.

In the end, everyone will be happy. A person who registers using your link will receive money from you. And with a high degree of probability will continue to participate in the passage of the questionnaire from the questionnaire.

By paying a symbolic amount, you will attract a person who can bring you a profit of at least 10-20 times more than the money spent.

Screenshots of payments

In order for you to understand where you can strive, I will give a few screenshots from my accounts of paid survey services.

Some have payout statistics. Others don't. Therefore, there will be a somewhat motley selection.

IZLY

Service with a tarnished reputation. At one time, all payments were suspended. I don't know what it was about. The organizers just decided to make money quickly. Although initially a good client base was developed. There were many incoming orders from advertisers.

Fortunately, all this is in the past. Since mid-spring everything has returned to normal. The owner of the site changed and everything earned by overwork could be received on your wallets. I have already made two transfers to Yandex.Money. Everything is okay. I confirm.

Withdrawals from Izly
Receipt of funds to Yandex.Money

The only bad thing is that the funds arrive 3-4 weeks after ordering the payment.

Rublklub

More than 20 thousand rubles have already been earned on the project (according to my approximate calculations). I make withdrawals to PayPal. Well, then to the bank account. It turns out long. But you do not have to spend money on conversion when exchanging electronic money for live money.

Unfortunately, I can not show only one withdrawal of funds. Everything goes in one list. But you can see how much referrals bring me in one day (the list is far from complete, if the page turns out to be 3-4).

Payout from Rublklub

After 2 days, the money was already received on PayPal.

Receiving funds on PayPal from Rublklub

Paid Survey

About 300-500 rubles comes out in about a month. It all depends on advertising campaigns. The withdrawal is carried out on WebMoney (money arrives within 1-2 days). Or you can donate to charity. Sometimes grace comes over me - and I transfer several hundred from my earnings to good deeds.

Internet Questionnaire

Once upon a time, this was my favorite questionnaire. In addition to earning on surveys, you can earn income for installing the application. Set once and forget. For this you have 10 rubles every week additionally. 520 rubles a year - for free. The beauty.

The bad thing is that you can't get into the project just like that. No affiliate programs. Only by invitation of the organizers. They periodically conduct advertising campaigns to attract new members. So, if you see something like this - do not hesitate, register immediately.

I have now practically withdrawn from participating in their surveys. Well, maybe I go once every 2-3 months or even less often. Just once a year I go to the site and withdraw my legal half a thousand rubles for the application.

Withdrawing money from an online questionnaire

Expert opinion

The service pays a one-time fee for an invited user - 15.5 rubles. Unfortunately, you will not be able to receive any more payments for the activity of your referrals. Here's what I've had in a few months.

Earnings on the questionnaire Expert Opinion

Finally

To some it may seem that it is very difficult to achieve such income. In no case. Even when I didn't have my own blog, I found thousands of ways to get people involved in interesting projects. The most important condition is really working (and most importantly honest) survey sites. Whatever you like, others should like.

Otherwise, you are just wasting your time and others' time. And you won't make a dime.

There are many examples when people attracted a huge number of users in just a year and subsequently earned tens of thousands of rubles monthly. But then again ... .. water does not flow under a lying stone. Therefore, you need to think a little: what do you want to achieve and in what ways it can be done.

Salary: types and forms, what is it

All working people want their work to be paid. The remuneration for it is calculated in different ways and is determined by official duties, the amount of time spent at work, the quality and volume of work.

For them, wages are the main source of income and serve to meet daily needs and improve well-being. It is in his interest to have higher pay for work through improved results.

The employer, on the other hand, seeks to minimize the employee's wages, since he sees in it only production costs.

What is wages

If we look at the legislation, we can see that wages are wages, which is directly related to the skill level of the employee, how difficult tasks he can perform, what are the working conditions. This also includes incentive payments, as well as various compensations.

There are many definitions of what a salary is. In any case, this is a concept closely related to the concept of the price of labor.

In a word, the value of the product created by the worker must ensure that he is paid wages, reimburse all the costs of production and make a profit.

In principle, the Labor Code prescribes only the basic concepts of wages. The decision on what types and forms of wages to apply in your company is made exclusively by its head and chief accountant.

Wage is the amount of money an employee receives for their work.

Forms of salary

There are two somewhat different concepts - types and forms of wages. If there are only two species, then there are significantly more forms, since the main forms have a further division.

Wages can take two main forms:

1. First, the main one, provides for a payment calculated on the basis of a predetermined salary. The company has developed tariff scales, which set the salary for employees of different professions and skill levels. Based on it and the amount of time actually worked, the final payment is calculated.
2. Second, piecework, has prices not by profession and qualification, but by type of work, each of which has a specific cost. Based on what the employee specifically did, his remuneration will be calculated. This type of salary is divided into several types.

time-based form

This method is used in cases where labor rationing is not necessary or simply impossible.

Imagine a situation where an employee must complete a certain number of items in order to receive a specific amount of money.

In this case, he will strive to produce a given quantity, regardless of quality.

But what if the product requires high precision manufacturing? If quality is more important than quantity This is where paying for time, not quantity, will help. It is necessary to make sure that the employee does not have to rush, so that quality comes first.

In the time wage, the decisive factor is the hours worked, taking into account the salary of the employee

For the worker, time wages guarantee a steady income regardless of the decrease in the level of production, but does not provide an opportunity to increase it by increasing the intensity of his work or the share of participation in the production process. For the enterprise, the time-based form does not allow increasing the output of workers, but with an increase in production, savings in wages are guaranteed.

This method also has its own division into simple and premium forms. It can be both basic salary and additional:

1. simple time-based form does not involve the payment of bonuses, its size for the employee is constant and is determined depending on the established salary or on the established tariff rate - hourly or daily. In the event that a monthly salary is established and the employee has worked all the days of the month, the amount of the monthly salary corresponds to the salary.
2. Time premium method consists of the fact that the amount of the premium is added to the amount of the main payment. The percentage of the premium is determined by the management of the enterprise on a monthly basis and depends on the profit received during the month. However, there are cases when this percentage is fixed and the amount of the bonus changes only if the amount of the main payment has changed (for example, due to days taken by the employee at his own expense).

piecework form

This method is used at the enterprise precisely when the number of products produced comes first.

Under this form, the worker can increase his wages by increasing productivity through the application of advanced methods and techniques in work or by increasing the intensity of work.

With piecework payment, the management of the enterprise, in order to increase output, can stimulate the production of workers.

But at the same time, one should not forget that such actions can adversely affect the quality of products. There are several types of piecework payment:

1. Straight. This method of payment provides for the presence of tariff rates, despite the fact that it is piecework. The fact is that even with a piecework form, there is a fixed number of products or works that must be completed in accordance with the norms. Based on this, the tariff rate is calculated. So, a person can do more or less, but the rate is calculated according to the average indicator revealed as a result of observations.
2. Premium. In this case, there is practically no difference from direct payment. A certain amount is added to it, which can be paid to an employee for the absence of marriage or for saving materials. There are also bonuses for a significant excess of the standard scope of work.
3. Progressive. This payment method has several advantages. As we know, with a piecework form, there are still standards. which the employee must comply. If he performs more than the norm, then he is paid extra at the average rate. So, with a progressive form, for each subsequent product made in excess of the norm, payment increases.
4. Indirect. This method is intended for auxiliary workers who set up machines, pack manufactured products, etc. To make it clear, let's explain with an example. The remuneration of the machine adjuster depends on how many products the main worker made on it. Thus, the auxiliary worker is directly dependent on the main one. If the second performs work more than the standard and receives a bonus, then the first will also receive it.
5. Chord. In the case when teams of workers are paid for a predetermined amount of work and a predetermined deadline for its completion, it is better to use a piecework system. The distribution of earnings between members of the brigade should directly depend on the time of work of each.
6. Collective. In this case, everything depends on the work of the entire team, and not just on one person. The task is given to the brigade, and it must be completed. However, this method also has difficulties. It is quite difficult to take into account how much work each individual person has invested in a common cause. After all, the amount of money due is paid to the entire team and it needs to be distributed.

Piecework salary directly depends on the volume of production

Types of salary

What are the types of PO? What makes up the amount that the employee will ultimately receive? According to the Labor Code, there are two types of wages.

Salary is primary and secondary. The first of them is paid in any case, but the second is optional.

The first type includes:

• the amount paid to an employee for real time work or, in the case of piecework, for the number of works. This includes not only basic tariff rates, but also bonuses;
• amounts that will be paid if a person worked overtime or at night, if his working conditions differ from the normal ones established by law;
• the amounts received by an employee working on a piecework basis, but forced to stand idle due to the fault of the enterprise.

Additional wages are special payments provided for by legislation, according to which employees of companies receive some additional remuneration in addition to the basic amount. This may include vacation pay, benefits in case of layoffs, pay for women who went to work with a baby in their arms, etc.

Source: http://vashbiznesplan.ru/terminy/formy-vidy-zarplaty.html

Surely, every worker would like wages to meet his needs, wages to provide his family with everything necessary.

When setting wages, the employer takes into account the cost of production, the level of wages prevailing in the industry, and, in addition, expects to make a profit.

Therefore, the interests of the employer and the employee, concerning the sphere of remuneration, come into conflict? What is wages? How are wages calculated? Not every employee fully understands the meaning of such concepts. We propose to look into these issues together.

Salary or salary

The concepts of "wage" and "remuneration" are completely equivalent. In the Labor Code of the Russian Federation, both of these meanings are used, in fact, without making any difference between them, guided only by the principle of euphony in certain expressions.

Initially, labor legislation distinguished between the concepts: wages, as a system of labor relations, and wages, as a material reward. However, in the current edition of the Labor Code of the Russian Federation, such a distinction has been eliminated.

By definition, salary (remuneration) is a material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of work, including incentive payments, as well as guarantees and compensations to employees for work in difficult conditions. The concepts of "remuneration" and "wages" are closely related to the concept of the minimum wage ( minimum size wages).

Payroll

Any accruals, whether it be salary, vacation pay, bonuses and other payments, are made on the basis of local regulations.

The salary is accrued according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, work at night, overtime, piecework rates, payment for forced downtime due to the fault of the employer, and the like.

Supplementary pay is pay for hours not worked, such as extra breaks for breastfeeding mothers, community service, vacations, and termination and disability benefits.

The remuneration of each employee must be fixed in the orders of the employer.

The procedure and terms of remuneration

The employer notifies each of its employees in writing about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received.

Payment of wages is carried out either at the place of work, or by transfer Money to the employee's bank account.

The terms of payments are established by a collective or individual labor contract.

Remuneration is made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, the payment is made on the previous business day.

Form of remuneration

There are several forms of remuneration: piecework and time.

Piecework - wages in which the payment is calculated from the number of units of the product produced in a certain period, taking into account the quality of the product and the complexity of working conditions.

The types of piecework wages include:

• direct piecework - wages that directly depend on the number of products manufactured, work performed, based on fixed prices, taking into account the qualifications of the employee;
• piecework bonus - provides for the accrual of bonuses for overfulfillment of production standards;
• piecework-progressive - payment for manufactured products within the limits at established prices, and products that exceed the norm are paid at prices according to a progressive scale, but not higher than the double rate;
• chord - provides for an assessment of the volume of various works with an indication of a specific deadline for their execution;
• indirect piecework - used to improve labor productivity in the maintenance of equipment and jobs. Work is paid based on the product produced by the main worker.

Time-based - a form of payment in which the salary depends on the hours worked, taking into account the working conditions and qualifications of the employee.

With this form of payment, the employee is assigned time-standardized tasks. There are simple time-based types of payment and time-based bonuses:

• simple time-based - payment for hours worked, regardless of the size of the work performed;
• time-based - bonus - payment for hours worked at a rate with bonuses for the quality of work performed.

For the material interest of employees in the implementation of plans, bonus systems are used: remuneration (bonus) based on performance and other forms of material incentives.

Violation of the terms of payment of wages, remuneration

In case of violation of the terms of payment of wages by the employer, liability is provided in accordance with federal law.

If the delay in wages is more than 15 days, the employee has the right to stop work until the debt is paid, without fail notifying the employer.

It is not allowed to stop work during the period of martial law or a state of emergency, in military and paramilitary formations, by civil servants, workers whose labor function is related to ensuring the livelihoods of the population, as well as serving hazardous industries.

During the stoppage of work, the employee has the right not to be at the workplace and is obliged to return to the established working hours no later than the next day after receiving notification of the employer's readiness to pay wages.

For each day of delay, the employer is obliged to pay monetary compensation and compensate the moral damage caused to the employee.

Employees have the right to protect their rights to receive wages by filing the following claims in court:

Complaint for the recovery of wages

Complaint for compensation for delayed payments

Complaint for salary indexation

Complaint for severance pay

Claim for moral damages from the employer

Source: http://iskiplus.ru/zarabotnaya-plata/

What is wages and the basic principles of its calculation

The right to receive a minimum wage is guaranteed by the Constitution of the Russian Federation.

According to the Labor Code of the Russian Federation, wages are paid twice a month, the procedure for payment and calculation must be brought to the attention of the employee.

Functions

Some of them lead to differentiation of the level of earnings, others to its equalization.

The main functions are:

• reproduction function. Compensates for the labor of workers spent in production. Here the most important sign of implementation is the size of the salary;
• stimulating or motivational function. Increases the interest of workers in increasing production, directs their interest to increase the labor contribution and, consequently, the level of income received;
• social function. Helps to realize the principle of social justice;
• accounting and production function. An opportunity to characterize the degree of participation of the labor force in the pricing process and its share in the total production costs;
• regulatory function. Regulates the ratio of supply and demand in the labor market, forms the level of employment.

Kinds

Salary is divided into two main types:

1. Main. Includes remuneration for hours worked, taking into account the quantity and quality of work, additional payments (night shifts and overtime), payments for downtime. Paid according to the tariff rate, salary, bonuses, piece rates.
2. Additional. Includes all payments provided by law for hours not worked (periods of maintaining average earnings): payment of annual guaranteed leave, payment of benefits upon dismissal, etc.

Amount and form of payments

The amount of remuneration depends on the form of payment adopted by the enterprise. There may be two:

piecework

The amount of remuneration depends on the amount of work performed. Subdivided into:

• direct, proportional to production;
• piecework premium, with additional payment of bonuses;
• piecework-progressive, when the prices for the performance of work are within the limits of one norm, above the norm - others;
• collective piecework, which is established if the amount of output cannot be calculated individually.

Piecework payment allows the enterprise to stimulate the work of employees and increase output, but with its growth, quality may decrease.

Time

Earnings directly depend on the rate (hourly, daily, monthly) and hours worked.

Subdivided into:

• simple, in which the rate is multiplied by the amount of time worked;
• time-bonus, when a percentage of the rate in the form of a premium is added to the idle time.

For the enterprise, the time-based form of remuneration has the advantage that with an increase in production, costs remain the same. The disadvantage is that no incentives for employees to increase productivity.

North America

In the United States of America, wages are high ($3,263) and vary greatly from state to state.

CIS countries

Source: http://zakonguru.com/trudovoe/oplata/zarplata

remuneration for work

Salary is the amount of money that an employee receives from an employer for the performance of a specific job description or verbally described work.

There are the following types of wages:

- main. This is a mandatory, pre-agreed payment depending on the form of payment at the enterprise: salary, piece rate or tariff rate. Also, the basic salary includes an additional payment for length of service, an allowance, overtime work, etc.

- additional. This is a kind of reward for work above the norm, encouragement for success, working conditions, severance pay, etc. These payments are not mandatory and are carried out at the initiative of the employer.

Depending on the system of payment by which the employer works, an employment contract is concluded with the employee, none of the clauses of which should contradict Article 135 of the Labor Code of the Russian Federation.

It is worth noting that all additional payments: surcharges, allowances, bonuses, as well as the conditions under which the work will be performed, must be indicated in the employment contract without fail.

Another important point is the frequency with which wages are paid. It should be at least twice a month, this rule is spelled out in article 136 of the Labor Code of the Russian Federation.

The days of payment in each enterprise and in each organization must be determined and recorded in the internal rules of the labor schedule.

If the payment day falls on a weekend, the payment must be made the day before. As for vacation pay, they must be paid within three days from the date the employee goes on vacation.

If the vacation pay was not paid on time, then according to Article 124 of the Labor Code of the Russian Federation, the employee has the right to transfer his vacation to another time.

As for the amounts that are accrued to an employee who works full-time (who has fulfilled the norm), they should not be less than the minimum wage established by law. Each enterprise has the right to introduce its own minimum wage (not less than officially determined).

The minimum wage is an economically justified amount of money established by law, less than which employers are not entitled to pay their subordinates.

For the public sector, the rate of a worker of the first category is equal to the sum of the minimum wage.

With rising inflation, revision of the consumer basket, changes in the gross national product and other factors, the minimum wage changes.

Most of the social benefits. We can say that this amount is the basis for the system of state provision of social guarantees for citizens in the field of income.

In economics, there are such concepts as real wages and nominal wages.

As for the nominal, it represents the amount of money that was received from the employer for a certain period of time.

This indicator cannot reflect the real standard of living of a worker, since an increase in wages does not always indicate an improvement in his ability to pay.

While the real salary shows how many services or goods can be purchased for the amount of money received.

The resulting indicator will display the true picture of the person's ability to pay.

The growth dynamics of real and nominal wages can be diametrically opposite if the country has a fairly high level of inflation.

In a market economy, an enterprise has the right to independently choose the system and form of remuneration, the mode of work and rest, ways and methods of incentives for its workers. The main condition is that the main guarantees of the state in the field of remuneration and working conditions must be observed by employers.

Source: http://.ru/article/41367/zarabotnaya-plata

What is wages? - Employee payout

In economic theory, in a broad sense, wages are a monetary payment that is due to an employee in compensation for his work. Different sources disagree on the definition of what wages are.

From the point of view of the worker, this is the price of labor resources spent on the production process. From the point of view of the employer, these are the costs of production and sale of products, which are used to pay employees, etc.

But it is equally important to know what is included in the salary, and today it is payment for hours worked (salary, tariff rates, bonuses and allowances), payment for hours not worked (holidays, temporary disability benefits) and lump-sum payments (bonuses, assistance vacations, annual bonuses).

According to its functions, wages should motivate a person to work, provide for the material needs of the employee and his family, ensure a professional and cultural level, and stimulate to increase labor activity. It must provide status, regulate the relationship between the supply and demand of labor and, of course, determine the extent to which the worker participates in the total cost of production.

Types of wages

The salary is

• time-based (guaranteed monthly income),
• piecework (earnings directly depend on the intensity of labor).

But in order to assess how wages meet the needs of the worker, it is also necessary to distinguish between nominal and real wages.

• Nominal wages are the amount that is paid to an employee for a certain period of time for hours worked or products produced.
• Real wages - this is the amount of material goods, goods and services that an employee can purchase with the amount of money left from the nominal wages after paying taxes and mandatory contributions.

What does wages depend on? First of all, from supply and demand in the market. For example, recently the prestigious and highly paid profession of economist has lost its status due to an oversupply of beginners.

Oddly enough, age affects the level of wages.

Students and graduates of universities, as well as pensioners, are less likely to defend demands for wage increases, while people aged 24 to 45 are more interested in wage growth.

The level of wages can be influenced by trade unions, legislation, but still the main factor is the qualifications and active life position of the employee himself, his personal contribution and the level of responsibility for the assigned work.

How much do you earn

When looking for a job, many people pay attention to such a factor as the average salary.

This economic indicator, which is determined by dividing the total amount of accrued wages by the average number of employees of an enterprise, organization or sector of the national economy.

But it gives only a vague idea of ​​the industry as a whole.

In order to adequately assess the amount of wages, it is necessary to take into account such a parameter as the wage rate - this is the price that the employer pays for the use of labor for a certain period of time. The labor code determines the wage rate without taking into account bonuses and compensations and before withholding income tax and contributions to the state insurance system.

Source: https://elhow.ru/fininsy/finansovye-opredelenija/chto-takoe-zarabotnaja-plata

What are the types of wages and forms of remuneration?

Types of wages and forms of remuneration What do these terms mean, what is their difference? ABOUT types of wages, about the forms in which it can be accrued and how an employee can assert his rights in matters of this kind, we will tell in this article.

About wages and their types

Forms of remuneration

Concepts such as types and forms of wages, are familiar to many, but not everyone understands the differences between them. Let's try to figure it out.

About wages and their types

Wages in our country, as elsewhere in the world, are the main means of financial support working population. What should be understood by this term?

These are payments to working citizens, made taking into account such indicators as:

• time worked by them;
• volume and quality of work performed;
• overtime and night work hours;
• idle through no fault of theirs.

According to Art. 136 of the Labor Code of the Russian Federation, wages must be paid to employees at least 2 times a month.

At the same time, the days on which it is paid are established by the employment contract and other internal local regulations of the employer.

For certain categories of workers, a law or an agreement may provide for a special period for paying wages (for example, workers employed on a rotational basis can be paid based on the results of the entire shift).

However, payments in favor of the employee are not limited to the basic salary, because So, the amount that is paid to the employee for the period worked (regardless of what is taken as a reference - a day, a week, a month or several months) is the main salary worker is the first type of salary.

Labor legislation also provides for additional guarantees for the working population.

In this case, we can talk about the payment of benefits and additional payments. certain categories employees, as well as on the provision of paid holidays.

Thus, the following type of salary- additional. These salaries include, in particular:

• payment for annual paid leave;
• payments for time not worked by the employee, which, in accordance with the law, is still payable (for example, during downtime);
• pay for work breaks for breastfeeding women;
• payment of preferential hours for minors;
• payment of severance pay to employees in case of dismissal, etc.

You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee.

Of course, the most common form of payment is cash, but the legislation does not prohibit the conclusion of employment contracts containing a condition for payment in a different form.

In unofficial sources, you can also find the division of wages into the so-called white and black.

It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it’s also not worth talking about all the “charms” of black earnings, since this hot topic is often considered by the media.

However, we still consider it appropriate to give this classification, since these types of wages exist in modern society.

Forms of remuneration

The form of remuneration is understood as the procedure for calculating the employee's salary and the choice of the initial unit on the basis of which it is calculated.

There are only two forms of payment in our country, everything else is regarded only as their subspecies.

Today, piecework and time-based forms of remuneration are distinguished, while the employer has the right to determine the calculation procedure independently.

In the first case, the salary of an employee depends to a greater extent on the indicators of the quality of his work.

To calculate, the employer needs to take into account 2 main quantities, which are the norms of output and time.

When calculating earnings, he evaluates how well the employee worked, based on how much work he performed per unit of time.

That is, when calculating payment, in this case, prices for the work actually performed (products manufactured by the person) are used.

The initial value is calculated by dividing the hourly wage rate, taking into account the category of work performed, by the hourly rate of output, or by dividing this rate by the temporary rate, measured in hours / days.

Then it remains to multiply the result by the number of products that the employee produced.

Note that the employer, when determining the size of the piece rate, takes as a basis the rates for the tariff of the work performed, and not the tariff category that an individual employee has.

Depending on the method chosen by the employer for calculating piecework wages, the following varieties can be distinguished:

1. Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the amount of work performed) and the piece rate.
2. Piecework progressive. The employer raises the size of the piece-rate for a part of the manufactured products (the amount of work performed) in excess of the established norms.
3. Separate premium. In this case, the employee is entitled not only directly to the salary (based on the volume of products delivered), but also additional payment upon reaching certain indicators (when working in excess of the established norms, eliminating manufacturing defects, accelerating the production process, etc.).

However, the most common today is the time-based form of payment.

In this form, the employee's salary will depend on what tariff rate applies to a particular employer, as well as on how much time they actually worked in the accounting period. In this case, we can talk about 2 subspecies of time payment:

• simple, in which the amount of earnings is determined by the usual multiplication of the tariff rate by the number of hours worked;
• bonus time, when the payment also includes a premium, the calculation of which is carried out as a percentage of the tariff rate.

As you can see types of wages and forms wages are very close to each other, but not the same.

Source: http://nsovetnik.ru/zarplata/kakie_byvayut_vidy_zarabotnoj_platy_i_formy_oplaty_truda/

Types of wages (nominal and real)

The salary in its nominal value is not always adequate to the real prices for goods and services. Very often, its significant value does not allow a person to live with dignity.

And the point is not that he does not know how to rationally spend the income he receives, but that these incomes do not meet the actual subsistence standard.

In labor legislation, remuneration is understood as the remuneration that is accrued and paid to an employee for the performance of his work. official duties.

Besides, salary includes and varied:

• compensation in the form of surcharges and allowances. For example, these include the northern coefficient paid for work in special climatic conditions; payments for work in a territory that is radioactively contaminated; for overtime work, etc.
• incentive payments. For example, bonuses and other remunerations that are paid for the best performance in labor, etc.

Salary, including all her payments, depends on many factors, in particular:

• from the qualifications of the employee;
• on the complexity and volume of the work performed by him;
• on the quality of working conditions;
• from working in a public or commercial enterprise.

In addition, wages depend on the wage system adopted at the enterprise, as well as on the availability and nature of incentive payments approved by local regulations, collective agreements, or otherwise.

In this regard, the maximum wage is not limited by anything, but it has a minimum threshold, which is established by law. This is the so-called minimum wage or minimum wage.

Below this value (provided that the employee has worked out the norm of working hours established by labor legislation and has fully fulfilled the work duties assigned to him during this period), the salary cannot be.

What is real and nominal wages?

In the understanding of an ordinary person, a salary is what he received in his hands at the cash desk of an enterprise.

However, in reality, wages are a more complex economic quantity:

• real wages- this is the amount of material and moral goods that a person can acquire for the wages received by him in nominal terms. In other words, the real size of the salary is the level of well-being that provides a person with remuneration for his work, expressed in national monetary currency. Those. if an employee received 100,000 rubles in his hands, and bread costs 50,000 rubles in a store, then his real salary is estimated at only 2 loaves of bread;
• nominal wage- this is the amount of money that is accrued to the employee for a month (or other period of time) and is expressed in banknotes of the national currency. This value depends on the level of inflation, unemployment and other factors. Even a significant nominal expression of this salary does not mean that a person is rich. This was the case in the 1990s. in Russia, when every day the inflation rate changed, amounting to hundreds of percent. And in such conditions, wages in cash lost their relevance. Barter was more valued - the exchange of things for things or services, in which money did not participate. Those. everything was a currency, but not National currency: potato sack, cloth roll, repair, etc. And such an exchange threatened the state with a budget deficit, since taxes were not paid on barter. And this eventually led to an increase in inflation due to reimbursement by growth money supply budget deficit.

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What is the difference between nominal wages and real wages?

This difference is most clearly manifested in a crisis - a period when, due to inflation, an increase in nominal wages and a decrease in its real size.

What's happened inflation? This is a depreciation of the national and foreign exchange(if the crisis affects more than one country).

However, this impairment is the result of a systemic crisis that covers all areas:

• a drop in the level of production due to a decrease in demand for products due to their moral obsolescence, deterioration in quality, their overproduction, etc.
• this fall entails a decrease in the demand for labor;
• which, in turn, leads to a rapid rise in the nominal prices of goods and services, which become the only currency instead of banknotes and are usually exchangeable for similar assets and offers;
• this leads to a budget deficit, closed by issuing a large amount of money supply;
• and this contributes to a sharp drop in real wages and its growth in nominal terms.

In such dependence bright there is a difference between real and nominal wages.

But to see this connection and difference more clearly, we can use the following conditional example: a year ago, the nominal salary was 10,000 rubles, and for this amount it was possible to purchase 50 kg of meat at a price of 200 rubles/kg. This year the nominal estimate is 15,000 rubles, but the price of meat has increased to 350 rubles/kg. Then, in reality, the salary will allow a person to purchase only 43 kg of meat. In connection with the rise in prices, real wages, despite the increase in their nominal value, fell.

What is the relationship between these quantities?

In addition to the above relationship between these types of wages, there is another relationship arising from an increase in the demand for labor.

Under these conditions, especially when it comes to highly qualified and experienced specialists or professions that turned out to be rare in the labor market, but very much in demand, the level of wages increases, both nominal and real. Even in conditions of high inflation, such a sought-after employee receives a high salary, which allows him to live happily. It all depends on the area in which the employer operates, and on the products it produces.

But what if the inflation rate is acceptable and there is no crisis in the country? Then, even without a growing demand for labor, workers can earn high wages. A similar phenomenon was observed in Russia until 2008.

One of his reasons was fueled consumer loans demand for goods and, accordingly, the growth of their production, which provided employees of such enterprises with good wages in nominal terms. And if it is possible to take a loan, the level of the real value of wages does not matter. But this gradually leads to a crisis.

How is the real and nominal wage index calculated?

The index is a value that, in percentage terms, reflects the change in the analyzed indicator in comparison with the previous period of time, which is taken as the base value.

Nominal index wages (INOT) is considered very simple. For example, if such a salary (ZTEK) increased by 20% compared to the previous year (ZPG), which is taken as 100%, then this means that its index in current year will be 120%, or:

INOT \u003d ZTEK: ZPG x 100

And here index real wages (IROT) is calculated more complicated - as the ratio of the nominal wage index (NWT) and the consumer price index (CPI):

IROT \u003d INOT: CPI x 100,
CPI = Current price level: Last year price level x 100

These formulas allow you to track the dynamics of all indicators and identify the magnitude of their changes. And this, in turn, helps to find out the reason for the fall or increase in the real estimate of wages.

Source: http://www.DelaSuper.ru/view_post.php?id=9403

1. Forms and structure of wages. Pay systems

Salary (remuneration of an employee) consists of 4 parts:

1. Remuneration for work, the amount of which depends on such factors as the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
2. Compensation payments - additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other payments of a compensatory nature;
3. Incentive payments - additional payments and allowances of a stimulating nature, bonuses and other incentive payments.
4. Social payments (there is no definition of social payments in the Russian labor legislation).

Depending on which criterion is the main one in determining the size of the employee's wages, there are time-based and piecework forms of remuneration.

With a time-based form of remuneration, the main criterion for determining the amount of wages is the time spent, and with a piece-rate form of remuneration, wages are determined depending on the amount of products produced, services rendered or work performed.

Examples of where the piecework system can be applied. What to do if, due to objective circumstances, the quantity of products/works/services is very small (the seller cannot sell a lot, since there are no buyers)?

The piecework form of wages is usually used where the output depends on the efforts of the worker himself, in mechanized operations, in trade, or in cases where the employer needs to interest the worker in increasing the amount of output.

The advantage of the piecework wage system is that the employer does not need to control the use of working time by employees, since each employee is interested in producing more products. But piecework wages cannot be universally applied. To use it, it is required to have a real opportunity to fix quantitative indicators of the result of labor.

If, under piecework wages, due to objective circumstances beyond the control of the employee, the quantity of products manufactured, services rendered or goods sold do not allow the employee to receive wages in the amount of at least the minimum wage, then, since the employee has worked out the full norm of working time per month, he cannot be wages below the minimum wage.

Example of piecework wages:

The organization has established a direct piecework wage. In a month, an employee produced 800 units of products. Piece rate per unit of production - 20 rubles. Therefore, the employee's salary for October was:

800 units x 20 rub/unit = 16,000 rubles.

Along with simple time wages and simple piecework wages, additional criteria for determining the performance of an employee can be established, which introduce certain changes to the wage system.

Thus, with time-bonus wages, the employee is paid an official salary and (or) a tariff rate, and in the production of additional products, a bonus is accrued according to the indicators established by the Regulation on bonuses (quality of work, urgency of its implementation, absence of complaints from customers, etc. .).

In the case of piece-bonus wages for exceeding production standards, in addition to remuneration for labor, the employee is paid a bonus or other incentive payment. In this case, the employee's salary is made up of piecework earnings, calculated on the basis of prices, and the number of products produced, and bonuses.

One of the most common remuneration systems is the tariff system, which allows to differentiate remuneration depending on its quality, quantity and qualifications of employees and other factors.

The main elements of the tariff system are:

1. tariff rates;
2. official salaries;
3. tariff coefficients;
4. tariff grid.

When using the tariff system of wages, the main forms of remuneration for labor are wages at tariff rates and wages based on the official salary.

The size of the tariff rate depends on the complexity of the work and the qualifications that are required to fulfill the labor norm per unit of time.

An hour, a working day, a shift or a month can be taken as a unit of time.

When using the system of tariff rates, the employee's remuneration depends on the hours actually worked.

Salary (official salary) is a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensatory, incentive and social payments. Most often, official salaries are set for employees of organizations financed from the federal budget, the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, as well as for employees replacing the positions of heads of the organization.

With the help of the tariff scale, a relationship is established between qualification categories and tariff coefficients, which make it possible to distinguish between the wages of workers with different levels of qualification and competence.

The tariff category fixes the requirements for the level of qualification of the employee, and characterizes such a parameter as the complexity of work.

Compensatory payments of a compensatory nature are paid for work in conditions that deviate from normal.

Mandatory compensation payments are directly provided for by regulatory legal acts (if there are grounds, each employer is obliged to pay them), however, other, additional compensation payments can be established by contract. TO mandatory payments relate:

Incentive payments, in contrast to compensation payments, are aimed at stimulating the achievement of high results, increasing labor productivity and encouraging employees. The most common type of incentive payments is a bonus.

Most often, bonuses are paid for individual achievements, but in some cases they can be paid to a group of employees for the performance of employees of the organization as a whole, employees of a structural unit of an organization, department, workshop or team.

Bonuses, additional payments and bonuses of a stimulating nature should be indicated in the remuneration systems, which are established in collective agreements, agreements and local regulations.

Source: http://trudprava.ru/base/wage/536

Types of wages in Russia: white, black, minimum and others

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At first glance, it is impossible to imagine what a normal salary might look like. But in Russia there are several types and methods of remuneration. We touched on this in the previous article, but now we will consider the main types of salary.

"White" and "Black" wages

The first type of remuneration is so called because it is official. These figures go through all the statements of the enterprise, are displayed in all accounting reports, and the employee, receiving money for his work, must necessarily put his signature on the payment document.

Black salary - it is not visible, no one will know about it, taxes are not deducted from this type of salary.

They receive this money without signing for them, respectively, about any pension fund And social insurance out of the question.

The “black” type of earnings is chosen by those who do not think about the future, about what will happen when the working time passes.

Minimal salary

The amount of the minimum wage is set by law. The employer does not have the right to lower this level when paying. Most often, it is the minimum wage that is the “white” one, the one that is reflected in the payroll statements.

Basic and additional salary

An employee's remuneration is calculated based on the following indicators:

• quality of work;
• number of hours;
• overtime hours and days;
• work on weekends and holidays;
• night shifts.

From the main type of official earnings, the following must be withheld:

• payments for membership in a trade union;
• income tax;
• contributions to pension insurance;
• alimony;
• there may even be deductions for credit if the employee asks for it.

Additional types of salary in Russia include the following income:

• mandatory annual leave;
• temporary break in work for nursing mothers;
• preferential payments to employees who have not reached the age of majority;
• severance pay after dismissal;
• payment for unworked time, which is provided for by the laws of the Russian Federation.

Part-time salary

Each "state employee" is trying with all his might to increase the amount for which he will sign the statement at the end of the month worked. In turn, these types of part-time salaries in Russia also have their own options:

• find a second job outside the walls of the "native" enterprise;
• combine two positions in one production;
• combine the main work and duties of a colleague who is on vacation or absent for health reasons.

A part-time employee is also required to sign an employment contract, comply with the internal regulations, as well as all his duties in accordance with the job description.

The salary of an employee of an enterprise who combines is calculated as follows: the total number of part-time working hours should not be more than half of his working time in the main position.

Time wage

This type of wage is calculated for the number of hours actually worked. This payment system is used when it is impossible to establish the volume of work done, in the production of any type of product, the quantity of which can be somehow measured.

For example, these can be managerial positions, when the salary depends only on the tariff rate and the number of hours spent at the workplace.

For clarity, if the salary is 6,000 rubles for 40 hours a week, and the employee actually works only 30, then the time wage will be less.

The registration of the working time of such a salary can be determined by various time units:

• the total number of hours worked;
• days;
• months.

In addition, there are two forms of payment for time work.

1. Simple form. The calculation is as follows: the employee's rate, which is set for him based on his length of service, position or rank, is multiplied by the number of hours that he actually worked.
2. Time premium form. The basic accrual scheme remains the same, but a premium is added, which is a certain percentage of the bet.

piece wages

Another list of income is piecework wages in Russia. Labor in this case is paid for the quantity of products produced for a specific period of time.

Piecework wages are calculated according to the rates established at the enterprise for the work done or the service provided.

This type of salary has the following payment options:

• direct piecework - that is, how much the worker produced products, he received so much money according to the established rates;
• piecework progressive - if the employee exceeded the plan, then in addition to direct piecework pay, he can count on additional payments;
• piecework bonus - here additional funds can be accrued not only for overfulfillment of the plan, but also for other merits. For example, waste-free production, the absence of defective products, lower production costs, and the like.

Most often, such types of wages in Russia are practiced at agricultural enterprises, where instead of cash, workers receive for their work what they have produced.

average salary

The size of the average salary is established in the legislative form. This refers to the average earnings of the population in the format of the country.

How is the average salary calculated? Judging by the coefficient that is set in many countries, this happens as follows: the salary of four janitors is added to the huge salary of one deputy, after which this amount is divided by five and it turns out that the average salary of the country is quite good.