Basic types of payment

Man, working for hire, not least thinking about how to get as much as possible. Many are happy to exert additional efforts to this - provided that the company fixes simple and transparent criteria for ensuring that labor compensation can be increased. By what schemes the firm can determine the principles of calculating the salaries of employees? How should the company management choose the most optimal one?

Determination of remuneration

Before examining the types of remuneration accepted in the Russian Federation and in world practice, we investigate the essence of this concept. What are the main theoretical concepts concerning this aspect that are common among Russian researchers? In accordance with the popular definition, the remuneration of labor should be understood as the relationship that is associated with determining the scheme of the employer's calculations with the employee, as well as ensuring its legality. Some researchers distinguish the term in question from wages - the employee's remuneration for labor in accordance with his qualifications, the complexity of the duties and the conditions for carrying out his activities. Salary in this case is understood as a component of labor remuneration. But in a number of interpretations, the two terms in question are identified.

The remuneration of labor should be systemic in nature so that the employee knows what compensation he can expect by completing a certain amount of work for a specified period of time. In some cases, the minimum wage may be established by the legislation of the state, as, for example, in the Russian Federation.

In legal acts governing the procedures for the calculation of employers and employees, there are no direct recommendations that determine the criteria by which the firm should charge the appropriate compensation. Therefore, each organization has the right to independently formulate requirements that the system of payment of labor must meet. Types of popular in the world and Russian practice schemes for the calculation of employers and employees - the most diverse. But among the most popular: time-based, piece-rate, as well as a lump-sum payment system. Let's consider their specifics in more detail.

Working time payment

The time schedule, within which payments can be made for employers and employees, suggests that the amount of compensation will depend on the duration of the employee's performance of his duties, as well as on his tariff rate. The unit of work time recording may be hour, day or month. In Russia, so far the most common is the third option. But many firms also practice hourly and daily rates.

There are a number of additional criteria by which the form of payment in question can be classified. Types of time-based compensation:

- simple time-based form;

- remuneration of labor with elements of bonus.

In the first case, the amount of earnings is determined based on multiplying the rate - hour or day, by the total number of corresponding units of time during which a person performed his labor duties in the enterprise. If, for example, an employee has worked all the established working days in a month, the compensation will be equal to his fixed salary. If not - then he will receive a salary, based on its ratio to the salary in proportion to the number of days of attendance at the enterprise. It is possible that the period of absence of a person at work will be compensated by charging hospital or vacation pay.

The time-based form of payment may include bonus elements. It is most often expressed as a percentage of salary. The bonus is usually paid in accordance with the established position in the organization. That is, the criteria for their calculation are usually the same for all employees - in the same positions. As a rule, this is overfulfillment of planned indicators, saving materials (not at the expense of results), higher quality of products.

Piece-rate work

Consider other types of payroll . The piecework scheme assumes that compensation is formed based on quantitative indicators of the effectiveness of the work of a person. This can be the release of products in pieces or the provision of services in relation to the number of customers. The employer can also set certain working rates that affect the amount of labor payment.

There are a number of additional grounds for classifying the appropriate form of compensation. The main types of pay according to the piecework scheme:

- Straight;

- Progressive;

- The premium.

With direct piecework form, a person receives a salary based on multiplying the quantitative indicators for the release of goods or the provision of services, which he reached for a set period of time - for example, per month - by the amount of the monetary price determined by the enterprise (depending on the skill level of the employee, From complexity or urgency of work). Progressive scheme assumes an additional payment for exceeding the quantitative indicators relative to the norm - as a rule, as a percentage of the standard value. An analogue to it (or complementary criterion) can be a bonus system, according to which the company pays an additional amount of money to the employee for processing.

Lump sum payment

In some enterprises, the piecework types of payment considered are supplemented with so-called indirect, or lump-sum, indicators, which also affect the amount of compensation. This may be due to the fulfillment by the person, by default performing activities at a particular position, of other labor functions. For example, the head of the department for the production of outerwear can ask some employees to help colleagues from the neighboring department, in which jeans are sewn - for 1-2 hours a day. In this case, their salary is calculated not only at the expense of tariffs set for the issue of outerwear, but also when using indicators on the "jeans" direction of production.

All the piece-wise types of pay for work considered by us are usually fixed in local normative acts. These can be outfits in which target indicators for production are fixed, and upon completion of the shift, the degree of their achievement. This may be an order to pay bonuses to certain employees, signed by the head. Assistants on the "jeans" lines may be issued lump-sum tasks.

Tariff ratios

There are, of course, other methods of payment (types of labor compensation). Among the popular ones are tariff norms. For some criteria, they may be similar to the schemes we have considered - time, piecework and lump because of complexity. The fact is that these standards represent a set of indicators on the basis of which the amount of labor compensation is determined-such as qualifications, complexity of work, labor intensity, climatic features of the location of production, and the specificity of the goods produced. How should the enterprise, on which the wage tariff system is implemented, determine the relevant criteria? The types of jobs, professions and positions for which the firm should form a settlement policy are usually fixed in special tariff directories. In some cases, the recommendations contained in them are not mandatory, but nevertheless, the use of such sources is a common practice among Russian companies.

Floating salaries

Some enterprises supplement the types of remuneration considered by us with other criteria and approaches to the calculation of compensation for employees. So, firms can practice so-called floating salaries. Their specificity is that with the expiration of the established period - for example, a month, the value of the corresponding rate established for the employee can be reviewed. If a person has achieved high production rates, the salary may increase.

Remuneration of labor under civil law contracts

In accordance with what criteria is the payment of labor under civil law contracts that are close to labor contracts? The most important moment - for all their possible similarity with contracts concluded in accordance with the norms of the TC, the main regulatory source of the right for them is the Civil Code. Therefore, the term "pay" for such contracts is not legally applicable.

Undoubtedly, an enterprise and an employee - more correctly than a contractor - can agree that in their legal relations some kinds of payment for services or works will be practiced, but such agreements will not be regulated by labor law. Accordingly, they can be called by the state either illegal or subject to renewal - already in the format of full-fledged contracts on TC norms.

If we talk about the recommended forms of settlements under civil law contracts - the provisions of the Civil Code allow parties to such agreements to record the conditions under which the contractor must show the customer the result of work in such a volume. Or determine that the payment will be in accordance with the actual indicators in the Act of work performed. Thus, compensation in the framework of civil law contracts in the general case will be similar to those that are practiced with a piece-rate form of payment.

Salary in state structures

The methods of payment (types of compensation) of labor in state institutions are quite specific. The fact is that the relevant criteria - the scheme of calculating the salary of employees, tariff standards, salaries - are determined mainly at the level of legislative acts. What types and forms of remuneration are common in Russian state institutions? Most often this is a time-based scheme, supplemented by a premium component. That is, the basic salary is paid to the person, and depending on the results of the work for the month or other period, a premium is added as a percentage of the corresponding compensation rate.

How to choose the optimal form of payment?

So, we examined the types and forms of payment that are popular among Russian enterprises. How does the head of the company decide on the most suitable ones? You can focus on the following criteria.

If the enterprise produces something - for example, the same clothes, then it is optimal to practice forms and wage systems that are close to piecework. That is, a person working in the factory line will receive compensation, depending on his productivity. However, it is highly desirable that this scheme is accompanied by the payment of some guaranteed amount to the employee. Best of all, if its value is not limited to the minimum wage fixed in the legislation, and represents at least more than half of the total earnings.

In turn, if the company provides services, and the demand for them - floating, it is optimal to choose a time-based scheme. The same can be said about multidisciplinary firms, when piece-wise accounting is difficult, and in the worker's activities, activities that do not directly relate to production activities-for example, the maintenance of accounting documents- may predominate .

Combined method

Of course, you can combine different types of payments. Workers at the same time they should arrange from the point of view that a person will have the opportunity, on the one hand, to control his earnings, on the other - he will be assured of the stability of the amount of labor compensation. It is also desirable that the terms of payment for a particular specialist do not differ from those that are fixed in the contract between the organization and another employee in a similar position. It is allowed in a number of cases that employees of some departments know what types of remuneration are practiced in other departments of the company - perhaps they will determine them to be more optimal for themselves and will go there to work. This will allow the firm to increase labor productivity through the proper distribution of human resources - people will be engaged in the activities that they like most.

The legislation of the Russian Federation does not restrict enterprises (with the exception of state-owned enterprises - they should, as we noted above, bring internal compensation schemes for employees in accordance with legislative criteria) in choosing a scheme of labor compensation or using their combinations. It is quite possible to pay wages determined on the basis of time and piece rates at the same time - in which a person, on the one hand, receives a fixed salary, on the other hand, additional payments in the event, relatively speaking, to achieve higher rates of output relative to those specified in Specifications.

The system of labor remuneration in the enterprise must be competitive - otherwise specialists can start moving to other firms with more just, in their opinion, principles of calculating compensation. The scheme introduced in the company should at the same time promote the employees' interest in improving the efficiency of their work, and in improving their approaches to its implementation. If a person receives a large guaranteed salary, he may lose motivation to work actively. But the receipt of a stable compensation by the employee - as we noted above, the company must provide.