What is a salary? This seems to be a rather naive and stupid question, but it is not. Not every person who regularly receives wages at their place of work can define this concept. In addition, it is important to know which documents help regulate the accrual of these payments, as well as the principles by which wage calculations are made.
Salary - what is it?
The concept of "wages" refers to remuneration for the work and activities of the employee. It is expressed in monetary terms. However, according to the law, no more than twenty percent can be issued by natural products, but only by agreement with the employee. That is, a person who works at a meat-packing plant can receive part of his salary by the products of the enterprise, if it offers such an option, and the employee himself has nothing against it. However, any substitution of money with products should be by mutual agreement of the parties.
Of course, the basic concept of wages, as well as the timing of its payments, its types and varieties are indicated in the main document for each employee, namely in the Labor Code. It is he who answers the vast majority of questions of workers and employers, regulates their relationships.
The amount of wages directly depends on the time it takes to complete the work, as well as the skills and qualifications of the employee. However, one should not forget about such a concept as the minimum wage. It was introduced so that citizens would not receive an amount less than the state fixed. Currently, this amount is 7,800 rubles. That is, subject to full employment, an employee cannot have accrued wages less than this amount.
What can salary consist of?
What is salary, it becomes clearer when it is explained that directly enters into it. So, this concept is divided into two groups, namely: basic and additional wages.
The main, as the name implies, can be attributed to the accruals that are made for the performance of the work, that is, a clear example is the salary. It is issued for the time when the employee directly carried out his activities at the enterprise. Can the salary be lower than the minimum wage? Yes, it can, but only on condition that, together with additional accruals, the amount of wages is equal to or exceeds the minimum rate applicable in a particular period of time. By the way, the salary per year, subject to a minimum wage, may be 93,600 rubles. You can check this by using the 2-NDFL certificate for the whole year.
Additional salary may be charged for unworked time. Since this item raises many questions, it should be clarified that here traditionally include the payment of vacation or sick leave. That is, all those payments that are due to the employee, although at that time he did not participate in the labor activity of the enterprise.
Forms of payroll
What is a salary? This is a remuneration for work. However, there are different types of work, respectively, and the forms of wages are also different.
Piecework wages reflect the amount of work that an employee performed. It is often used in enterprises, factories. That is, the employee is motivated to increase the number of products. However, the disadvantages of such a system include the fact that in the pursuit of quantity the employee may miss the concept of quality. To do this, however, employers accept their systems of fines or, conversely, rewards. So, the employee with the lowest percentage of marriage can be rewarded, and vice versa.
Time wage, as the name implies, depends on the time that the employee spends on the job. This includes the work of those who receive a salary. That is, a person comes to work and is guaranteed to receive money for this. Here, the lack of motivation for employees to fulfill their duties in a short time is clearly expressed. However, there are also ways to deal with this, and they are similar to those indicated in the previous paragraph.
What are the salary functions?
As you know, in economics everything has its purpose, its functions. Wages were no exception. Its main function is reproduction. It is the monetary equivalent of its kind that replenishes the balance by paying for the labor, time and labor of workers.
Of course, for the employee the main is a stimulating function. After all, it is wages that are the motivation for performing any type of work or the provision of services. Encouraging a bonus or, conversely, penalizing an employee, the employer can regulate the labor process.
White and black wages
In addition to the main classifications, one can also hear the concepts of “white” or “black” wages. Everything is simple here, the first option is official payments. In this case, the employee is protected as much as possible, since his payments are spelled out in the employment contract. In case of any delays, the employer will be required to pay a penalty. And the employee is also confident that he will eventually receive a pension and will be able to use medical care.
"Black" wages are beneficial only to the entrepreneur. And then, most employers understand that it is safer and ultimately more profitable to pay legal wages. It is completely carried out according to official documents, using special software, for example, 1C Salary. It is one of the most popular, but by no means the only one in the market of such services.