A decent salary is a guarantee of employee interest and dedication. Remuneration - the monetary system of relations between workers and the employer. But easier - a reward for labor. And he will be better, the higher the salary.
Remuneration should be recorded in regulations, labor contracts, agreements (Article 135 of the Labor Code of the Russian Federation). This system should be clear and concise: the employee should see the relationship between quality (productivity) and cash equivalent.
Remuneration may be the same for the entire team, and individual (vary). Usually, different salaries are determined for different categories of working personnel (both in form and size). For example, bonus sellers are more often selected for sellers, piecework for production workers, and usually time-based for financial workers.
Labor costs are part of the costs. But without them it is impossible to make a profit. Therefore, rationing and remuneration should be clearly thought out.
Of the existing systems, the most common are piecework and time-based. Let's consider them in more detail.
The time-based system is used in all sectors. The salary here depends on the time spent at the workplace and practically does not depend on the output (performance). The employee receives the same (fixed) salary for his work, for the calculation of which only a time sheet is required indicating the time spent at work (time sheet) with a uniform T-13 form.
The calculations are simple: the time worked (days and hours can be taken into account) is multiplied by the tariff rate. For clarity, we give an example. Suppose V.V. Vasiliev was hired with a time-based payment system. Its daily rate (tariff rate) is 1100 rubles. In the last month, he worked for 20 days. We consider his salary: 1100 · 20 = 22000, i.e. wages for this month will be 22,000 rubles.
It would seem that with this type of payment you can’t count on quality work. However, here it is also possible to interest the hired worker: upon achieving high results, a bonus is also accrued, in addition to the salary. This system is called time-bonus. The size of the monthly (or quarterly) premium established by the employer depends on the quality of work, which means it is a good incentive for the employee.
Piecework system can be applied only if it is possible to calculate the results of labor. This usually applies to editors at publishing houses, workers at machine tools, etc.
Here, the organization needs to determine the piecework prices for each type of product at all stages of production. How is salary calculated in this case? By the end of the month, bookkeeping processes the information submitted about the product (for each employee separately). Production is multiplied by rates. Example. X factory produces X parts. There are three stages in production (three workers participate in the process), and two (two workers) in production Y. We look at the prices of all stages for each part. Suppose, for part X, the first stage = 50 rubles., The second = 60 rubles., The third = 50 rubles. And produced 500 parts. We believe that each employee should receive:
- 50 · 500 = 25 000 (rub);
- 60,500 = 30,000 (rub);
- 50 · 500 = 25 000 (rub).
If only one person were involved in the production of part X, the settlement system would, of course, be much simpler. Then it would be required to multiply the total tariff rate by the amount:
- 50 + 60 + 50 = 160 (tariff for one part, in rubles);
- 160.500 = 80,000 (rubles).
Here, too, incentives are possible, depending on both quality and development. Options for this system can be piecework-progressive, indirectly piece-rate and lump-sum payments.
Other applicable, less convenient, but effective, include the following payments: bonus, commission, non-tariff, group, for competence and knowledge combined.