Remuneration at the enterprise depends on three elements that are interconnected and interdependent from each other: labor standards, the tariff system and the form of wages adopted by the organization.
The tariff system includes the tariff rate, which affects the wages for the hours worked (day), the tariff schedule and the tariff guide. The tariff schedule reflects the ratio in which wages are paid at the enterprise, depending on the category of work and the qualifications of workers. The tariff guide is intended to determine the level of work and workers. If remuneration for the enterprise is charged, then the simplest jobs are paid at the rate of the first category. The remuneration of workers performing more complex operations will exceed this amount and depends on the assigned tariff coefficient.
The wage system at the enterprise can be non-tariff. Moreover, the salary of workers depends entirely on the final result of the work performed. With this method of payment, there is no firmly established salary (tariff rate). Such a system is advisable in cases where it is possible to take into account the results of the work of each employee individually, with the general responsibility and interest of the team.
The wage system is divided into forms. They depend on the main indicator, which determines the results of labor. Most often, the two most common forms of wages are applied : piecework or time-based. At the same time, the form in accordance with which wages are paid, enterprises choose independently.
The measure of labor in the time-based pay calculation is the amount of time worked. Earning is accrued on the basis of salary (or employee wage rate).
In the piece-form, earnings are calculated taking into account the quality and quantity of work done or products produced. In this case, the salary is calculated at the piecework rate established by the organization for each unit of production (work) performed.
It is very important that the form by which wages are paid at the enterprise is determined correctly. Her choice depends on some factors: the organization of labor and production, the nature of the equipment, the specifics of the technological process, the requirements that the organization imposes on the quality of manufactured products and the expenditure of material and labor resources.
Time wages are best used for:
- automated, hardware, strictly regulated production, in which the worker can not influence the technological time;
- high requirements for product quality, which are completely dependent on employees;
- a possible increase in production at the workplace when production is not required.
This type of remuneration is typical for locksmiths on duty, electricians, accountants, storekeepers, technical control services workers. This is explained by the difficulty of quantitative measurement and rationing of their labor.
Piecework pay at the enterprise is effective under the following conditions:
- the organization’s need for increased output, increased labor productivity in a particular area;
- the ability to increase production by reducing time costs;
- the ability of workers to increase labor productivity in conditions of stable technology and with normal quality of work performed.
These conditions are typical for organizations in which mechanized, manual or mixed type of labor is used. When choosing piecework wages, it should be borne in mind that even when there are all necessary conditions for a significant increase in output, but the quality of work is deteriorating, material resources are used irrationally and equipment is worn prematurely, it is best to refuse this form of salary.