Remuneration system. Types, forms and systems of remuneration, the procedure for its calculation Efficiency of implementation of the remuneration system

Each employer independently chooses the form of wages and methods of calculating them. In the article we will analyze what types of remuneration exist, what are their differences and give examples of calculation.

Wages or remuneration is the amount of remuneration an employee receives for his work. The salary includes salary and benefits: incentives and compensation. An employee's monthly salary cannot be less than the monthly subsistence level. The salary can be set below the minimum wage, but the employer is obliged to increase it through allowances and bonuses.

What salary an employee will receive is established in the employment contract. All changes are described in the additional agreement, bonuses and allowances are accrued according to the staffing table.

Salaries are paid to the employee at least twice a month. When paying the second part, the employee receives a payslip, which shows the accrued and withheld amounts.

Types of wages

An employee's remuneration consists of a basic and an additional part.

Basic salary- basic payment specified in the employment contract. It determines how much time was spent on it or how much was done. This includes:

piecework salary, salary or tariff;
regulatory allowances - double pay for holidays and weekends, bonuses, additional payment for hazardous working conditions and for length of service, and others.

Additional salary- temporary and one-time payments to the employee. It is usually calculated from average daily earnings. This includes different types of compensation, benefits, severance pay and additional payments for overtime. The head of the enterprise decides who and how much extra to pay, and his decision is enshrined in a collective or labor agreement and local regulations.

Forms of remuneration

According to the form of payment, wages are divided into time-based and piece-rate.

With a time system payment depends on the amount of time spent on work. This approach is usually used when paying management, maintenance personnel and support production. The load under such a system is irregular, and the composition of the work is heterogeneous. The main indicator is the quality of work.

With piecework payment An employee’s earnings depend on the amount of work performed - texts written, goods sold, parts turned. It is used in areas where it is possible to calculate the amount of work performed or products produced.

An enterprise can combine several remuneration systems. For example, time-based bonuses - when an employee receives a bonus for achieving certain indicators and indirect piecework, when the salary of one category directly depends on the earnings of another category. If you are experiencing difficulties with the formation of wages and various forms of accruals, contact the staff of the GlavAccount Assistant service for help. They will help you sort out personnel issues, put your accounting in order and solve all problems related to personnel, accounting and reporting.

Each of the systems is divided into subtypes:

Piece wages are:

piecework-bonus;
chord,
simple piecework;
piecework-progressive.

Time-based consists of

simple;
time-bonus.

Let's consider and compare the main types of wages:

Remuneration system	How is it calculated, What does it consist of?	Formula	Examples
Simple time-based	From a fixed rate, tariff and actually worked time	Tariff rate x actual time worked	Standard LLC employs three employees on a time-based wage system. Worker A.G. Volkov is charged an hourly rate of 100 rubles/hour. V.N. Smirnov's salary is calculated at the daily rate - 800 rubles/day. A.K. Latypov was given a monthly salary of 18,000 rubles. In June 2019 - 19 working days. The working day is 8 hours. Volkov’s salary is: 100 rubles/hour × 19 days. × 8 hours = 19,000 rubles Smirnov’s salary will be: 800 rubles/day. × 19 days = 15,200 rubles Latypov’s salary = 18,000 rubles b.
Time-based bonus	A premium is added to the tariff or rate. It can be calculated as a percentage or a specific amount. If the plan is fulfilled or exceeded, the employee receives a bonus. The size of the bonus is fixed in the bonus regulations.	Tariff rate x premium	LLC "Quadr" introduced a time-based bonus system of remuneration. According to the Regulations on bonuses in force in the organization, an employee receives a bonus of 15% for work without marriage. A.K. Latypov’s monthly salary is 18,000 rubles. He received a bonus for working without marriage. In a month he will receive: At the end of the month, Volkov is paid a bonus. 18,000 rub. + 18,000 rub. × 15% = 20,700 rub.
Direct piecework	It is calculated based on the volume of work and the cost of a unit of work. When calculating, the work order for the work performed is used.	Scope of work x additional unit cost	Argamak LLC has established a direct piece-rate wage system. Sharpening a part costs 1.5 rubles/piece. For a month S.S. Petrov sharpened 10,000 parts. He will get: 10,000 pcs. × 1.5 rub. = 15,000 rub.
Piece-bonus	The manager calculates the cost of each operation. Salaries are calculated based on production standards. The bonus is paid subject to the fulfillment and overfulfillment of the plan.	(OR + DR) × SER + DR × SER × PP OR - volume of work; DR - add. Job; CEP - cost of a unit of work; PP - premium %	Argamak LLC has introduced a piecework-bonus wage system. Processing of parts costs 1.8 rubles/piece. According to the Regulations on bonuses in force in the organization, an employee receives a bonus of 15% for work without marriage. For a month S.S. Petrov sharpened 7,000 parts without defects. Petrov's salary will be: 7,000 pcs. × 1.8 rub. + 7,000 pcs. × 1.8 rub. × 15% = 14,490 rub.
Piece-progressive	Work beyond the norm is paid at progressive or increased rates	OR × SER + ODR × SDER OR - volume of work; DR - add. Job; SDER - additional cost. units of work; PP - premium %	KAPO LLC uses a piece-rate progressive wage system. The factory pays 1.5 rubles for stamping a part. a piece. Monthly production rate - 10,000 pcs. Each part processed beyond the norm is paid in the amount of 2 rubles/piece. For the month of June, worker A.I. Stolyarov stamped 12,000 parts, of which 2,000 parts were in excess of the norm. Salary of A.I. Stolyarov amounted to: 10,000 pieces. × 1.5 rub. + 2,000 pcs. × 2 rub. = 19,000 rub.
Indirect piecework	The amount of earnings of workers in auxiliary production directly depends on the output of main workers	Amount of work x percentage	Repairman of Master K LLC O.G. Mukhamedzyanov receives his salary according to the indirect piecework system. He was given 10 percent of the wages of employees of the main production. In July 2019, the workshop produced 150,000 parts at a price of 1.5 rubles per part. The total earnings of the workshop workers amounted to 225,000 rubles. Salary O.G. Mukhamedzyanov is equal to: 225,000 x 10% = 22,500 rubles
Chord	The employee receives payment not for each product, but for the entire range of work, according to the unit assignment. A chord salary can be established not only for one employee, but also for a team.	O / PV × FOV	A new employee, A.I., was hired at Maxim M LLC. Chernov to repair the boiler room. An employment contract was concluded with him for 2 months with lump sum wages. If the work was completed on time, the employee received a reward of 20,000 rubles. Two months later A.I. Chernov received a salary of 20,000 rubles.
Commission	Labor remuneration is calculated as – as a percentage of revenue; – as a fixed salary plus a percentage of revenue; – as a percentage of revenue, but not less than a fixed salary	Revenue x percentage	The sales department of Garant LLC works on a commission basis. Employees receive 5% of the money received for products sold. Manager V.V. Skobeltsyn sold for 1 million rubles. His salary is: 1,000,000 x 5% = 50,000 rubles
Grade	Salaries are calculated based on the employee’s qualifications, availability of subordinates and experience. The calculation is made on the basis of points that are approved in each organization.	Salary x system of grades approved at the enterprise	A pharmaceutical company has installed a grader system. The salary is the same for all employees - 20,000 rubles. Head pharmacy T.V. Abrosimova is responsible for the operation of the entire pharmacy and scores 100 points. Her salary is: 20,000 x 100 points = 40,000 rubles. And the senior pharmacist scores 65 points and her salary is equal to: 20,000 x 65 points = 33,000 rubles

It is possible to change the form of remuneration or introduce a new type of remuneration if an agreement is reached between the employer and the employee. The agreement is drawn up as an additional agreement to the employment contract and a “live” signature is placed between the employee and the employer.

The employer is required to notify the employee two months before the change. If the employee is not ready for new conditions, the employer must offer him another job. If the employee refuses again, the employment contract can be terminated in accordance with paragraph 7 of Article 77 of the Labor Code of the Russian Federation, and the employee can be dismissed.

Errors in calculating wages

When calculating salaries, accountants often make mistakes - they underpay or transfer more money than expected. Such incorrect calculations are called counting errors.

If the employee was paid little, everything is simple - the accounting department recalculates and pays the required amount. In case of overpayment, the situation is often complicated by the fact that the person refuses to return the excess payment. In case of disagreement, the organization or employee goes to court. Often, entrepreneurs, in order to minimize accountant errors, outsource payroll calculations.

What mistakes do accountants usually make:

Incorrect math operations. For example, an accountant got distracted and used multiplication instead of addition. When analyzing the situation in court, present an explanatory note from an accountant with mathematical formulas and a step-by-step calculation algorithm. If the accountant managed to transfer money to the employee, then you must present a pay slip, salary slip and payment orders.

Errors in the operation of the accounting program. As a result of a program failure, the employee received double compensation for unused vacation. He refused to return it and the organization went to court. A significant argument in favor of the employer was the conclusion of the IT company, which confirmed a failure in the program. In this case, the accountant’s calculations and explanations were not enough.

Double salary transfer. The accountant made a mistake when typing the payment order and re-transferred the money to the employee - for himself and his namesake. An act of discovery of an accounting error, salary calculations, pay slips and copies of payment transfers to the bank will help prove the error in court.

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Russian labor legislation provides for different types of remuneration. Any businessman has the right to choose for his enterprise the optimal type and form of remuneration for employee work in his opinion. Let's consider the features of each variety, as well as the reasons for choosing one option or another.

Concept of remuneration

Wages are the remuneration that an employee receives as a result of professional activities. Timely payment of wages in full is the responsibility of the employer. For evasion or non-compliance, a number of administrative fines and penalties are provided. Chapter 21 of the Labor Code of the Russian Federation is devoted to the standards in this area of labor relations.

There are a lot of professions, and historically, each has a certain procedure for calculating wages. For example, office employees, secretaries, accountants, and administrative workers receive salaries based on the time worked. Specialists involved in production earn money in proportion to what they do. Teachers are paid based on hours worked. There are several options. An entrepreneur has the right to choose the most optimal approach for his staff.

Even within the same organization, the types of remuneration for different employees may differ.

For example, management and administrative staff receive wages from hours worked, and workers - from manufactured products. The right choice of salary type is necessary for fair remuneration of employees, productivity growth and the success of the enterprise as a whole.

The employer has the right to choose from several payment options

Types of remuneration

What is the salary? Russian labor legislation provides for 2 main options:

depending on the time worked (time-based);
depending on the work done (piecework).

The employer has the right to independently determine the type of salary for the employee, but in most cases the standard generally accepted procedure is used. However, no matter what type the employer determines for his employees, with a full working week (40 hours), he does not have the right to pay them less than the minimum wage - at the moment, this is 11,163 rubles. Therefore, even if the salary is calculated in proportion to what is done, a full-time employee must be assigned a fixed salary (at least in the amount of the minimum wage), and all additional money must be accrued depending on the work done.

Time-based

The most common type of payroll is related to the amount of time worked. Typically used for workers who work a standard 8-hour workday, 5 days a week. In this mode, for each hour the employee receives a certain remuneration (currently from 35 rubles per hour). This approach is convenient for employees who must be at their workplace for a certain period of time.

A variation of time-based is time-based-bonus: a fixed small salary is awarded for the time worked, and on top of it there is a reward for achieving certain indicators or completing a project. This option is most often used in the field of trade: for the hours worked in the store, sellers receive a minimum salary, and for completed sales - a bonus.

Recently, more advanced employers have been using a modernized version of time-bonus payment - grading. The essence of this variety is that workers in the same positions can receive quite different amounts of money. Minimum and maximum limits are set for salaries. To receive payments in the maximum amount, an employee must: show good work results, constantly improve his skills, make proposals for optimization and modernization.

Time-based salary is a convenient option for the employee and the employer. Its only disadvantage is the prospect of decreased productivity and interest in high productivity (if in any case the employee receives the same salary). The solution to this problem is the introduction of a time-bonus or grading payment system.

Scheme of types of remuneration

Piecework

Another type - piecework - is established in the case when the employer needs high production rates. With this approach, the employee receives payment depending on the number of goods produced or services provided. This is how employees of factories, factories, enterprises, as well as beauty salons, hairdressers and other similar companies receive their salaries.

Even within such a system, variations are possible. For example, an employer can set production standards, and pay for work results in excess of it at an increased rate (pay a bonus). Also, sometimes employers set specific amounts of work and deadlines for their completion, for which a fixed amount of payment is offered. Sometimes the employee and the organization share the proceeds from the work in proportion. This approach is often found in beauty salons: the master receives a certain percentage from each service.

The premium version of piecework wages is much more promising. It encourages the employee to work hard and exceed the quota in order to get more money. With piecework wages, workers never sit idle and do not procrastinate in completing their duties. But unfortunately, for many specialties, piecework payment is not possible.

Forms of payment

What forms of remuneration are there? There are only two main forms:

monetary (cash or non-cash payment);
in kind (products or any material assets), but not more than 15% of the total salary.

The natural form, although provided for by Russian legislation, is extremely rare in practice. The dominant option is the monetary form with a predominance of non-cash payments. Remunerating employees by transferring funds to an employee’s bank card is currently the most convenient option for employers. It relieves them of the need to work with a cash register, receive money for salaries at the bank, and monitor their safety.

At the same time, individual entrepreneurs with a small staff most often prefer to use cash and pay workers from the proceeds. The law does not oblige employers to strictly adhere to any of the forms. Everyone has the right to choose the one that is convenient at a particular stage of business development.

The employer can choose one of the payment systems: give money to employees in cash or transfer to a bank card

Pay systems

A remuneration system is a set of methods and principles on the basis of which an employer calculates wages for its employees. In modern Russian practice, several systems have developed:

Tariff. This includes all types of piecework and time-based wages. This is the most widespread and convenient system that allows you to quickly and fairly calculate payments to employees. For each unit of work (hour, day, unit of production) a fixed price is set, from which the salary is then added up.
Tariff free. With tariff-free payment, employees receive a percentage of the company's total monthly revenue. In practice, it does not occur very often, since it is incomprehensible to many citizens, difficult to document and tax (it is written down in the work book to indicate any interest). Although such a system can very effectively stimulate productivity, because the higher the total revenue, the higher the salary.
Mixed. As the name suggests, it combines tariff and non-tariff approaches. For example, employees receive a small fixed salary (at the level of the minimum wage), and additional remuneration is formed as a percentage of the company's total revenue (or percentage of sales).

The choice of remuneration system is based on the specifics of the enterprise. It is not profitable for a beauty salon to pay employees for working hours: this way they will not be directly interested in providing services. At the same time, it is impossible to establish piecework pay for secretaries or administrators, because there are no performance criteria in their profession.

Time-based and piece-rate wage systems. The employee’s salary is established by the employment contract in accordance with the current employer’s remuneration systems. The procedure for their establishment is provided for by the Labor Code of the Russian Federation (Articles 135, 143-144).

Remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Consequently, the employee remuneration system includes the following elements (a set of elements):

– tariff rates;
– salaries (official salaries);
– additional payments and allowances of a compensatory nature;
– additional payments and bonuses of an incentive nature;
– bonus payments.

In order to implement the principle of payment according to work (Article 132 of the Labor Code of the Russian Federation), certain criteria and indicators for evaluating work are required.

The most common in practice labor assessment criteria In one case, it is the working time itself; in the other, it is the quantity of products manufactured (goods, services provided) or labor operations performed.

Two things follow from this wage systems (subsystems) workers: 1) time-based; 2) piecework.

In addition to the indicated main remuneration systems, there is an additional one to the indicated systems - premium, which does not operate independently, is combined with a time-based or piece-rate wage system. Premium The “subsystem” of remuneration is the payment of bonuses in accordance with the employer’s local regulations (Regulations on Bonuses) for fulfilling pre-established indicators and compliance with bonus conditions. The bonus is included in the employee’s salary and is one of the conditions for payment of his work (Part 2 of Article 57 of the Labor Code of the Russian Federation).

Of course, any work can be measured by working time. In this regard, the work of any employee can be paid on a time basis.

Salary at time system determined by the size of the tariff rate (salary, official salary), compensation and incentive payments, as well as the length of time worked. Tariff rates can be hourly, daily, monthly.

The time-based wage system stimulates, first of all, the improvement of the qualifications of workers. Its use is advisable in workplaces of structural divisions of organizations (shops, sections, etc.), where ensuring high quality of products and services is the main indicator of work, on conveyor lines with a regulated rhythm, where labor cannot be accurately regulated and production is not the main thing indicator during maintenance work on equipment, machines, etc.

The basis time-bonus remuneration is the tariff rate (salary, official salary) and bonus payments for highly effective, highly productive work of the employee.

Salary at piecework system depends on the quantity of products produced, the completion of a certain amount of work or the provision of services and the time for their implementation. The piecework wage system applies to workers.

Piecework wages are aimed at improving volumetric performance indicators. It is advisable to use it in the presence of quantitative indicators of work, the need to increase output and volume of work, the possibility of accurately rationing the volume (quantity) of work performed, the need to stimulate workers to further increase the number of products, services or work.

Piecework wages are determined on the basis piece rate– the amount of an employee’s salary per unit of product (work or service). The piece rate can be determined in two ways:

1) dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate;
2) multiplying the hourly or daily tariff rate for work of the corresponding category by the established time standard in hours or days.

The piecework wage system also has a number of varieties.

Direct piecework wages is determined by multiplying the price by the quantity of manufactured products (goods). The price, in turn, is calculated on the basis of the tariff rate corresponding to the type of work and the production standard or time standard.

Indirect piecework wages installed for support personnel (engaged in servicing key workers: adjusters, metal cutters, electromechanics, etc.). At the same time, the wages of support staff depend on the results of the work of the main employees.

Piece-progressive wages is determined by the fact that for fulfilling the established norm, the employee is paid at usually accepted rates, and if the norm is exceeded, the prices increase.

Chord payment(piecework agreement) is the establishment of wages not for an individual product or production operation, etc., but for a certain set (volume) of work, for example construction. Moreover, the total amount of wages for completing a production task is announced in advance, i.e. before the start of work. This remuneration system is appropriate in industries with a long production cycle and in cases where there is a need to reduce the time required to complete work.

Piece-regressive wages is established in cases where it is inappropriate to increase production volumes above planned targets, due to the problem of selling above-plan products (goods).

Depending on whether workers' wages are determined by individual or collective criteria, there are individual or collective (team) remuneration systems.

In practice it is more often used individual system wages.

Collective (brigade) system wages are used in the mining and coal industries, logging, construction, and transport. In this case, the team (team) receives a single production task and payment is made for the labor expended by the entire team (team) of workers and taking into account their overall work result.

With a collective (team) wage system (piecework and time-based), a total salary is established, which is divided among the members of the team. Each employee is guaranteed a tariff rate for fulfilling labor standards. The variable part of the salary is distributed among team members in accordance with the labor participation rate (LCR).

The collective piecework wage system has become widespread in complex teams, using a combination of professions and the interchangeability of workers.

Materials for thought

One of the fundamental articles of Ch. 21 of the Labor Code of the Russian Federation is Art. 135 “Setting wages”, which seems far from ideal. So, part 1 of Art. 135 of the Labor Code of the Russian Federation focuses on the fact that the salary of a particular employee (understood as the terms of his payment) is established by an employment contract in accordance with the remuneration systems in force for a given employer. It to some extent duplicates paragraph. 5 hours 2 tbsp. 57 “Content of the Employment Contract”, to make it somewhat more specific, regarding the linking of the employee’s remuneration conditions to the employer’s existing remuneration systems. The wording of this part of Art. 135 of the Labor Code of the Russian Federation, obviously, cannot be considered perfect, since an employment contract with employees may determine payment terms established specifically for a given employee, and not already in force with a particular employer.

At the same time, it is impossible not to take into account the well-known and accepted in practice concept of a remuneration system as a way of establishing relationships between the measure of work performed by an employee and the amount of wages for it. To do this, the employer is determined by the criterion for assessing labor (with the indicator of labor accounting, including its result).

Non-tariff and tariff systems of remuneration. The salary of each employee tariff-free system remuneration represents its part in the wage fund earned by the entire team of workers. Therefore, under a tariff-free system, a complete dependence of the employee’s wage level on the wage fund is established.

It is often used in organizations (or in structural divisions) with a small number of employees, when it is possible to assess the labor contribution of each employee.

An analysis of the practice of applying a non-tariff wage system conducted by the Labor Research Institute shows:

– about the close connection (complete dependence) of the level of remuneration with the wage fund, formed taking into account the collective results of work;
– assigning to each employee constant (relatively constant) coefficients that comprehensively characterize his qualification level and determine his labor contribution to the overall results of labor;
– assigning to each employee a coefficient of labor participation in current performance results, complementing the assessment of his qualification level.

Tariff-free system options are:

1. Remuneration based on a conditional coefficient (labor participation rate, coefficient of labor contribution or labor efficiency). With this type, each employee for a certain period is assigned a coefficient that reflects his qualifications, labor participation (labor contribution) in the activities of the organization or structural unit, the working time he worked and other results of his work.
2. Remuneration as a percentage of the salary of the head of the organization (structural unit). In this case, employees are grouped according to their qualifications and for each group, percentages of the manager’s salary are set accordingly.
3. Individual wages, according to which the salary of each employee is determined by the employment contract.
4. Rating salary, according to which the monthly salary is determined by the rating of a particular employee.

It should be noted that the non-tariff wage system has certain flaws, namely:

– the subjectivity of the employer when establishing the labor participation coefficient (qualification level coefficient) for employees, because in many cases the interests of the employer, and not the employees, are taken into account;
– such important assessments of the employee’s work as rationing and recording of work performed lose their significance;
– increasing labor participation coefficients (qualification level coefficients) for individual employees violates business relations between employees of the team;
– due to the lack of tariff rates (salaries, official salaries), it seems difficult or even impossible to determine the payment of workers for overtime, for work on weekends and non-working holidays.

In addition, there are options non-traditional compensation for executives And specialists of organizations.

In some cases, wages are set on a commission basis. Under such a system, the amount of remuneration is determined as a fixed amount (percentage) of the income received by the organization from the sale of products (works, services) produced by this employee. It is usually established by agreement between the employee and the employer when concluding an employment contract.

The following remuneration system is also used: "forks" of wage ratios of different quality. In this case, all employees are divided into qualification groups. Each group corresponds to a specific value of the “fork” of wage ratios. The higher the qualification group, the greater the value of this “fork” (the ratio can be 1.0-1.8).

So, the employer, in accordance with labor legislation, must determine the system of remuneration for employees (with the exception of an employer who is not an individual entrepreneur). The absence of a remuneration system can lead (and in practice in some cases leads) to discrimination in determining the amount of wages. Because in such a situation, there are no criteria established by the Labor Code of the Russian Federation for determining wages and, therefore, the amount of remuneration for an employee is determined arbitrarily.

In modern conditions, in order to strengthen the competitiveness of employers in the Russian and world markets, the effective use of the systems under consideration without their modernization seems impossible.

Tariff system of remuneration. The tariff wage system is used to pay employees of budgetary organizations and often serves as a guideline for wages in other organizations and employers - individual entrepreneurs.

It is important to consider that the concept of “wage system” wider than the concept of “tariff wage system”, since the latter is based only on the tariff system of differentiation of wages for workers of different categories. In turn, the remuneration system includes all conditions for remuneration of workers, including a tariff-free system.

In accordance with Art. 143 Labor Code of the Russian Federation tariff systems of remuneration– wage systems based on a tariff system of differentiation of wages for workers of different categories. It is easy to notice that this article provides for two interrelated concepts: “tariff system of remuneration” and “tariff system of wage differentiation”.

Materials for thought

The distinction between these categories is likely to raise a number of difficult questions in practice. For example, how exactly does the tariff system of remuneration differ from the tariff system of wage differentiation, which is its basis? Why is the phrase “tariff wage systems” used in the plural, and “tariff system of wage differentiation” in the singular, and does this make any sense? Does the legislator allow the existence of remuneration systems based on a different principle (not tariff) of wage differentiation, what is their legal support and why are they not named in the Labor Code of the Russian Federation?

To Art. 143 of the Labor Code of the Russian Federation, one can make certain claims regarding the accuracy of the definitions of the concepts “tariff systems of remuneration” and “tariff system of wage differentiation”. The tariff system of wage differentiation can be based not only on tariff rates, grades and coefficients, but also on the job hierarchy of managers, specialists and employees and the corresponding official salaries.

Taking this into account, it would be possible to more clearly disclose the content of the “tariff schedule” category. Part 3 Art. 143 of the Labor Code of the Russian Federation defines it as a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients. This interpretation is more consistent with the tariff system of wage differentiation in the form of a Unified Tariff Schedule.

In the science of labor law, the tariff system is understood as a system of tariffs established in collective agreements, agreements, as well as regulatory legal acts of the Russian Federation in order to establish wages for the relevant groups of workers depending on the qualifications, complexity and working conditions, its intensity and significance, as well as natural climatic conditions.

Another option is that the tariff system is understood as a system of legal norms (standards, tariffs) established in regulations, collective agreements and agreements for the purpose of legal regulation of workers’ wages depending on the complexity, intensity, working conditions and industry, as well as climatic conditions .

So, tariff system– a set of legal regulations that provide differentiated wages depending on the following criteria:

1) the complexity of the work performed;
2) working conditions;
3) the nature of the work;
4) the importance of a sector of the economy or non-production sphere (its priority);
5) labor intensity;
6) climatic conditions for performing work.

Exists two types of tariff systems salary:

Centralized(at the federal level) and local(within an organization, individual entrepreneur). The first of them is typical for regulating the remuneration of employees of state and municipal organizations. The second is provided for in collective agreements and local regulations and has application in the production sector.

Tariff differentiation system wages for workers of various categories includes: tariff rates, salaries(official salaries), tariff schedule And tariff coefficients.

Tariff rate– a fixed amount of remuneration for an employee for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time (hour, day, month) without taking into account compensation, incentives and social payments. The main calculated value is the tariff rate of the first category, which determines the minimum wage for simple labor. Tariff rates of the second and subsequent categories are determined using the tariff schedule.

Tariff schedule– a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients. It establishes the ratio of wages for workers depending on the complexity of the work and the qualifications of the workers. The parameters of the tariff schedule are the number of tariff categories, tariff coefficients, and the range of the tariff schedule.

The most common in terms of the number of digits is the six-digit tariff scale.

Tariff coefficients show how many times the tariff rate of subsequent categories is higher than the tariff rate of the first category (the tariff coefficient is always equal to one). As a general rule, tariff coefficients increase progressively from the first category to the second, etc. Knowing the tariff rate of the first category and the corresponding tariff coefficients, it is possible to determine the tariff rate of an employee of any category.

Depending on the degree of complexity of the work, wage scales may have different ranges, i.e. the ratio of tariff coefficients of both the first and last category. In principle, the tariff range should be such as to stimulate an increase in the professional and qualification level of the employee and objectively reflect differences in the degree of complexity of work.

Remuneration for specialists and employees is based on salaries (official salaries).

Salary (official salary) represents a fixed amount of remuneration for an employee for the performance of labor (official) duties for a calendar month, excluding compensation, incentives and social payments.

In addition, Art. 129 of the Labor Code of the Russian Federation defines the concept basic salary(basic salary), basic wage rate an employee of a state or municipal institution carrying out professional activities as part of the corresponding professional qualification group, excluding compensation, incentives and social payments.

Salary depends on the position held and the qualifications of the employee. The ratio of salaries (official salaries) for various positions is determined by the salary scheme (official salaries) presented in the organization in the form of a staffing table, i.e. a list of positions of specialists and employees and salaries (official salaries) established for each position (or group of equivalent positions).

It is important to note that the Federal Law of August 22, 2004 No. 122-FZ provided for the abandonment of legal regulation of remuneration of public sector employees on the basis of a unified tariff system. This marked the transition to a three-level tariff system in the public sector:

– for employees of federal government institutions – by the Government of the Russian Federation;
– for employees of state institutions of the constituent entities of the Russian Federation – by state authorities of the constituent entities of the Russian Federation;
– for employees of municipal institutions – local government bodies.

In this regard, I consider the content of clause 2.8 of the General Agreement between all-Russian associations of trade unions, all-Russian associations of employers and the Government of the Russian Federation for 2011–2013 to be positive, which provides for the purpose of improving the organization of wages, differentiation of wages, increasing the level of state guarantees for the remuneration of workers organizations financed from budgets of all levels, ensure a closer link between the level of remuneration and the level of training and qualifications of workers, with the specifics, quality and results of work.

This is extremely necessary in order for the fundamental principle of international and Russian labor law – equal pay for work of equal value – to be practically implemented.

Tariff category– a value that reflects the complexity of work and the level of qualifications of the worker.

Qualification category– a value reflecting the level of professional training of the employee.

Tariffication of works– assignment of types of work to tariff categories or qualification categories depending on the complexity of the work and the tariff classification of workers, i.e. determination of the categories of their qualifications.

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their use are approved in the manner established by the Government of the Russian Federation.

Despite the fact that Part 1 of Art. 143 of the Labor Code of the Russian Federation provides for four elements (components) of the tariff system, many researchers include them as tariff and qualification reference books, surcharges and allowances, regional coefficients, which is not without good reason.

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.

Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37 approved the Qualification Directory of positions for managers, specialists and other employees. This regulatory legal act defines the qualification characteristics of the positions of managers, specialists and employees, containing job responsibilities and requirements for the level of knowledge and qualifications of these employees. On their basis, job descriptions are developed and the suitability of the specialist or employee for the position held is established.

So, the significance of the element of the tariff system of remuneration under consideration lies in the ability to charge the work, as well as assign a tariff or qualification category to the employee.

To ensure increased wages for workers engaged in work with special conditions (Article 146 of the Labor Code of the Russian Federation), the legislator uses such an element of the tariff system as additional payments. So, according to Art. 147 of the Labor Code of the Russian Federation, the minimum increase in wages for employees engaged in work with harmful and (or) dangerous working conditions is 4% of the tariff rate (salary) established for various types of work with normal working conditions.

In Art. 149 of the Labor Code of the Russian Federation provides for payments in cases of work performed in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, work at night, on weekends and non-working holidays).

For those employed in work in unfavorable climatic conditions, the legislation establishes such an element of the tariff system as regional coefficients and percentage allowances(for work in the regions of the Far North and areas equated to regions of the Far North, in the southern regions of the Far East, etc.; for work in high-mountainous, desert and waterless areas).

Let us dwell on some elements of the tariff system of remuneration in more detail. As follows from Art. 143 of the Labor Code of the Russian Federation, the main element of the tariff system is the tariff rate. It determines the wages of workers of the corresponding categories per unit of time (hour, day, month).

Tariff rate of the first category – This is the amount of remuneration for simple (low-skilled) labor produced per unit of working time. The tariff rate of the first category is traditionally divided into piecework or time-based, and can also be differentiated by individual professional groups (with normal and increased labor intensity).

Tariff rates of the second and subsequent categories are determined by multiplying the tariff rate of the first category by the tariff coefficients of the corresponding categories.

Organizations in manufacturing industries often establish hourly tariff rates(mechanical engineering, light and food industries, construction, etc.).

Hourly tariff rates occupy a significant place in the organization of wages, because certain payments to employees established by law are made on the basis of hourly tariff rates, for example, additional payments for overtime work (Article 152 of the Labor Code of the Russian Federation), payment for work at night (Article 154 of the Labor Code of the Russian Federation ).

Moreover, there is a positive trend towards increasing the importance of the hourly tariff rate. Labor scientists are increasingly proposing that the hourly wage rate be given the role of a social standard when the state sets the minimum wage.

Daily tariff rates are established in those sectors of the economy where the basis for rationing the work of workers is shift production standards (tasks in pieces, kilograms, tons or standard hours per shift). Daily tariff rates are applied in agriculture, mining and coal industries.

In all organizations, when calculating wages, including those where daily tariff rates are established, it is necessary to determine hourly tariff rates. In those organizations where daily tariff rates are established, hourly rates are determined by dividing the daily rates by the established length of the working day (shift) in hours.

For some categories of auxiliary temporary workers (adjusters, metal cutters, tool distributors, electricians, etc.), monthly salaries are established. The monthly tariff rate (salary) is also applied when paying those workers whose standard of work is only the established working hours (for example, elevator operators, security guards, etc.). In these cases, the wages of workers according to the tariff do not depend on the number of working days in a month.

Tariff rates are divided depending on working conditions. Thus, for workers engaged in work with chemical weapons, in accordance with the lists of industries, professions and positions, increased tariff rates and official salaries are established. For the first group of works the increase factor is 2, for the second - 1.5.

Tariff rates are also differentiated depending on the intensity of labor, i.e. in higher amounts they are established for piece workers compared to time workers, thereby providing compensation for increased labor costs in piece work.

At the same time, in those sectors of the economy where the labor of temporary workers is regulated by the technological process, the operating mode of equipment, differentiation of tariff rates is not established, since the intensity of their work is the same as that of piece workers (for example, in organizations in the metallurgical industry).

The employee's tariff rate must be set in an amount not lower than that provided for in the industry tariff agreement applied to the employer (Article 48 of the Labor Code of the Russian Federation).

The tariff system of remuneration also includes salaries (official salaries) for managers, specialists and employees. Salary (official salary)– this is the monthly amount of remuneration of an employee, established in the staffing table in accordance with the position held by the employee and qualifications and which does not depend on the number of working days in the month.

The size of official salaries is determined depending on the volume and complexity of the work performed, working conditions, place and role of a particular position in the organization (sector of the economy, etc.).

Official salaries are guaranteed wages, which are determined at the conclusion of an employment contract and do not depend on the results of the work of the organization or its division.

Official salaries are the basis of the tariff system of remuneration for managers, specialists of state and municipal organizations. They represent groupings of job qualifications according to the amount of remuneration for their labor, taking into account, first of all, the complexity, volume and conditions of the work performed.

The main element of the tariff system of remuneration is the tariff schedule. It represents a set of qualification categories and their corresponding tariff coefficients. The qualification category characterizes the level of qualification of the work, i.e. the degree of its complexity, as well as a certain level of qualifications of the employee, through which the dependence of the employee’s salary is determined.

Tariff schedules contain:

– number of digits, grid range(i.e. the ratio of tariff coefficients of extreme categories);
– interdigit relationships, i.e. absolute and relative (in percent) increase in tariff coefficients from category to category.

Each category of the tariff scale corresponds to a tariff coefficient, which shows how many times the tariff scales of workers of the 2nd and subsequent categories are higher than the tariff rate of workers of the 1st category.

The range of the tariff scale depends mainly on differences in the complexity of the work performed; objectively allows you to evaluate differences in the level of complexity of work, the time required for professional training of a worker (training a qualified worker). Therefore, when determining the range of the tariff scale, one should compare the time of professional training of a highly and low-skilled employee (in practice, the difference between the rates of the highest categories of the 5th and 6th is 3-4 times greater than the rates of the 1st and 2nd categories). This design will make it possible to establish a significant financial incentive to improve the employee’s qualifications.

In order to provide workshops (sites) equipped with the latest equipment and technology with qualified workers, increased tariff rates are provided for workers servicing high-performance machines, machine tools and technologies. There are differences between industry (inter-industry) tariff systems and tariff systems of a specific employer (organization, individual entrepreneur).

The tariff system of remuneration usually includes both a tariff schedule and a salary scheme for managers, specialists and employees.

At the same time, in a market economy, uniform wage scales are applied for wages for all categories of workers (workers, specialists, etc.).

It is important that the tariff part of wages performs not only a reproductive function, but also stimulating function, it should occupy a significantly larger share in workers’ wages.

The introduction of a new remuneration system involves solving a number of practical issues. Thus, to make changes to the employment contract, one should be guided by Art. 72 Labor Code of the Russian Federation. The employer, obviously, needs to conclude an additional agreement with the employee in writing, except for the cases provided for in Art. 72.2, 74 Labor Code of the Russian Federation.

In the event that, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be preserved, they may be changed at the initiative of the employer, with the exception of changes employee's labor function.

The employer is obliged to notify the employee in writing about upcoming changes to the terms of the employment contract determined by the parties, as well as about the reasons that necessitated such changes, no later than two months in advance, unless otherwise provided by the Labor Code of the Russian Federation (see Articles 306, 344).

In accordance with Art. 56 of the Code of Civil Procedure of the Russian Federation, the employer is obliged, in particular, to provide evidence confirming that the change in the terms of the employment contract determined by the parties was a consequence of changes in organizational or technological working conditions (for example, in equipment and production technology), improvement of workplaces.

Practice shows that the remuneration system is mainly established in a collective agreement and (or) in a local regulatory act. The practice of including in a collective agreement as appendices the following has become widespread:

– provisions on remuneration;
– provisions on incentive bonuses;
– provisions on bonuses for various reasons;
– provisions on the payment of remuneration based on the results of work for the year, etc.

The specified annexes to the collective agreement are an integral part of it, and not a separate local regulatory act.

In cases where an organization or individual entrepreneur does not have a collective agreement or when the remuneration system is not defined in it, it is established in a local regulatory act.

For employees of public sector institutions, the remuneration system is established by a collective agreement or a local regulatory act, but in mandatory compliance with labor legislation and other regulatory legal acts containing labor law standards that provide for remuneration conditions.

Labor rationing. Labor standards– production standards, time standards, number standards and other standards are established in accordance with the achieved level of technology, technology, organization of production and labor.

Labor standards may be revised as new equipment, technology, and organizational or other measures are improved or introduced to ensure an increase in labor productivity, as well as in the case of the use of physically and morally outdated equipment.

Achieving a high level of production (provision of services) by individual workers through the use of new work methods and improvement of workplaces on their initiative is not a basis for revising previously established labor standards.

For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established. Standard labor standards are developed and approved in the manner established by the federal executive body authorized by the Government of the Russian Federation.

Local regulations providing for the introduction, replacement and revision of labor standards are adopted by the employer taking into account the opinion of the representative body of employees. Employees must be notified of the introduction of new labor standards no later than two months in advance.

The employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions include, in particular:

– good condition of premises, structures, machines, technological equipment and equipment;
– timely provision of technical and other documentation necessary for work;
– proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;
– working conditions that meet the requirements of labor protection and production safety (Articles 160–163 of the Labor Code of the Russian Federation).

Despite the fixation in Sect. Chapters VI of the Labor Code of the Russian Federation “Wages” and “Labor Standardization”, it should be assumed that these are two institutions of labor law in Russia.

In Art. 60, 63 Labor Code of the RSFSR 1918, art. 60, 70-73 Labor Code of the RSFSR 1922, the idea of wage systems was traced. In Art. 83 of the Labor Code of 1971, logically and justifiably, Art. 83 “Wage systems”, which provided for provisions on the main wage systems: piecework and time-based, as well as their possible varieties, namely piece-bonus and time-bonus wage systems. Chapter 21 of the Labor Code of the Russian Federation, unfortunately, does not establish such an article.

Medvedev O. M.

See: Decree of the Government of the Russian Federation of March 29, 2002 No. 187 “On remuneration of citizens engaged in work with chemical weapons.”
See: Decision of the magistrate of judicial district No. 11 of the Industrial district of Perm dated July 6, 2005. Currently, cases arising from labor relations are removed from the jurisdiction of magistrates (Federal Law of July 22, 2008 No. 147-FZ) .

Labor Code of the Russian Federation in Art. 129 gives different definitions of the terms “wages” and “wages”. In particular, remuneration is understood as a system of relations related to ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulations, collective agreements, agreements, local regulations and employment contracts.

At the same time, wages are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

As you can see, the concept of “remuneration” is much broader than the concept of “wages”. Remuneration includes not only the payroll system, but also the modes used, the rules for using and documenting working time, the labor standards used, and the terms of payment of wages.

Remuneration systems, salaries and individual payments are established by the following regulatory documents (Article 135 of the Labor Code of the Russian Federation):

In relation to employees of organizations financed from the budget - by relevant laws and other regulatory legal acts;

In relation to employees of organizations with mixed financing (budget financing and income from business activities) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

In relation to employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

Currently, time-based, piece-rate and commission-based remuneration systems have found quite wide application in the economic activities of organizations.

Firms establish their own remuneration systems. In addition to those mentioned above, other remuneration systems may be provided.

We'll look at the different pay systems in more detail below.

During the transition to a market economy, Russian legislation establishes for hired workers the principle of remuneration for work without any discrimination and not below the minimum established by federal law. This principle is enshrined in Art. 37 of the Constitution of the Russian Federation and reflects the main principles of remuneration in the country. The labor income of each employee is determined by his personal contribution, taking into account the final results of the organization's work, is regulated by taxes and is not limited to maximum amounts.

Payment for work, being determined by the nature of social production, predetermines the legal mechanism for distributing the product of labor between the employee and the employer. This distribution is characterized by the following points. Firstly, part of the product is distributed in accordance with the amount of labor given by the worker in the production process. This ensures that workers are interested in the fullest, most intensive and productive use of their working time. Secondly, highly qualified labor is paid higher than unskilled labor with the same amount of working time, which motivates workers to improve their qualifications, general educational level and professional skills. Thirdly, work in difficult and harmful conditions is rewarded financially at a higher rate compared to work in ordinary (normal) conditions. This provides material compensation for additional labor costs.

Remuneration for persons working under an employment contract is carried out in the form of wages. Labor Code of the Russian Federation in Art. 129 establishes the legal definition of wages.

Definition. Wages (employee remuneration) - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

As you can see, labor legislation also includes compensation and incentive payments in the concept of wages. Incentive payments include bonuses and various types of allowances. Compensation payments are designed to reimburse the employee for expenses incurred in connection with the performance of his work duties.

In order to take into account the qualifications of the employee, tariff systems of remuneration are used, which establish a relationship between the tariff rate (the amount of remuneration of the employee for fulfilling the labor standard per unit of time) and the qualification category of the employee. Taking into account working conditions is expressed in the establishment of various types of additional payments that increase coefficients for work in special working conditions or in conditions deviating from normal (for example, regional coefficients that are used for persons working in the Far North, or additional payments for overtime work).

Legal regulation of wages is characterized by a combination of centralized, contractual and local regulation.

The minimum wage, tariff rates and official salaries in the public sector, the procedure for remuneration in case of deviation from normal working conditions, the procedure for calculating average earnings, and guarantees in the field of remuneration are determined in a centralized manner. The system of basic state guarantees of wages includes, for example, limiting the list of grounds and amounts of deductions from wages, limiting the payment of wages in kind, etc.

Contractual regulation of wages is carried out in two forms - collective-negotiable and individual-negotiable. Collective contractual regulation of wages is carried out on the basis of collective agreements and agreements. According to Art. 41 of the Labor Code of the Russian Federation, the content of a collective agreement may include forms, systems and amounts of remuneration, payment of benefits and compensation, a mechanism for regulating remuneration taking into account rising prices, inflation, fulfillment of indicators determined by the collective agreement, and some other issues. As a rule, collective bargaining agreements and agreements establish additional benefits and compensation for employees.

Individual contractual regulation is carried out at the employee-employer level. It is in the employment contract that the price of labor for each specific employee is determined. In accordance with Art. 57 of the Labor Code of the Russian Federation, remuneration is an essential condition of the employment contract.

Local acts of the organization, as a rule, establish remuneration systems, tariff rates and salaries (with the exception of public sector organizations), additional payments and allowances to tariff rates (salaries), bonus systems, increased wages when performing work in conditions deviating from normal, labor standards.

These conditions may be enshrined in the regulations on wages, regulations on bonuses and other local acts.

The employee’s salary is established by the employment contract in accordance with the current employer’s remuneration systems.

Remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and incentive allowances and bonus systems are established by collective agreements, agreements, local regulations acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Every year, before the draft federal law on the federal budget for the next year is submitted to the State Duma of the Federal Assembly of the Russian Federation, the Russian tripartite commission for the regulation of social and labor relations develops unified recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of organizations financed from the relevant budgets . These recommendations are taken into account by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments when determining the volume of funding for healthcare, education, science, culture and other public sector institutions.

It should be noted that the terms of remuneration set out in collective bargaining agreements or local regulations cannot worsen the employee’s situation in comparison with those established by laws and other regulations. In turn, the conditions of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, and local regulations.

The remuneration system is a method of calculating remuneration for work. There are two main systems of wages for workers: time-based and piece-rate. In addition, any of these systems can be supplemented by a bonus wage system. The wage system is established by the employer, taking into account the opinion of the elected trade union body (Article 135 of the Labor Code of the Russian Federation).

With time-based wages, an employee’s salary depends on the time actually worked and his tariff rate (salary). The amount of earnings is determined by the formula:

Where ZP is salary;

C - tariff rate per unit of time;

T - actual time worked.

Piecework wages involve the dependence of a worker’s earnings on the quantity of products produced. Wages under this system are calculated using piece rates:

Where ZP is salary;

P - piece rate per unit of product (work performed, service);

N - the number of products produced (work performed, services performed).

There are different types of piecework wages: collective, piecework, progressive piecework, indirect, etc.

With a collective or brigade piecework wage system, wages are calculated based on the quantity of products or the amount of work performed by the team as a whole. Such a remuneration system is used if production standards are established not for individual workers, but for a team.

With a lump-sum remuneration system, payment is made for the performance of a certain set of works included in the lump-sum task. In this case, wages are determined taking into account piece rates for individual types of work included in the unit assignment. For example, the piecework wage system is used in construction work. The piece-rate progressive wage system involves an increase in the piece rate for completed operations, parts or products upon reaching a certain indicator (production norm). Within the production norm, payment is made at regular piece rates, and for the production of each unit of production in excess of this norm - at increased prices.

Both piece-rate and time-based remuneration systems can be supplemented by a bonus system. The bonus system of remuneration involves the payment of bonuses to a certain circle of people upon achievement of certain bonus indicators and fulfillment of established bonus conditions. The establishment of a bonus wage system is the right of the employer, which he exercises by adopting a special local act - the Regulations on Bonuses. The bonus regulations must define:

1) the circle of persons subject to bonuses;

2) bonus indicators;

3) bonus conditions;

4) bonus amounts.

Indicators, the achievement of which gives the right to receive bonuses, may be, for example, fulfillment and overfulfillment of the production plan, etc.

In addition to them, bonus conditions may be determined. For example, such conditions may be a minimum percentage of defects in manufactured products, the absence of disciplinary sanctions, etc.

Based on the provision on bonuses, the employee, upon fulfilling the indicators and conditions of the bonus, has the right to demand payment of the bonus, and the employer has the obligation to pay it. Despite the fact that the establishment of a bonus system, including the size of bonuses, is the right and not the obligation of the employer, if the organization has adopted a provision on bonuses, the latter cannot arbitrarily deprive the employee of a bonus. Deprivation of a bonus is permitted solely on the grounds provided for by this provision (or another regulatory act), for example, in case of violation of the terms of the bonus.

At the same time, it should be noted that bonuses to employees may have the nature of an incentive measure (incentive bonuses). According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to encourage employees who conscientiously perform their labor duties, including by issuing a bonus, awarding a valuable gift, etc. These could be, for example, one-time bonuses based on the results of various kinds of shows, competitions, etc. In this In this case, payment of the bonus is not an obligation, but a right of the employer. Incentive payments can also include remuneration based on the results of work for the year. Such payments are most typical for budgetary organizations. However, such payments may be provided for by a collective agreement or local act in organizations of any form of ownership and legal form. At the same time, if the conditions for receiving remuneration based on the results of annual work provided for by these acts are met, the employee has the right to demand appropriate payments.

In addition, an employee’s salary may include an additional payment for length of service, which is usually set as a percentage of the tariff rate (salary) and depends on the employee’s continuous work experience.

Currently, a number of regulations of the former USSR continue to be in force on the territory of the Russian Federation, regulating, among other things, issues of additional payments to employees for length of service. However, due to the fact that currently the right to determine the forms, systems and amounts of remuneration is exercised by employers independently, these acts are of a recommendatory nature.

V. D. Gorbulin, V. M. Kirsanova
All types of benefits and compensations
Source SPS Consultant+

Motivation, Incentives and Remuneration

Keywords:

1 -1

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employee’s wages are established by the employment contract in accordance with those in force for the given employer wage systems.

Accordingly, each employer must have its own system of remuneration for employees. The basis for its development will be the provisions of the Labor Code and other norms of current legislation. What does current legislation mean by the remuneration system and what are the requirements for it? As is clear from the name itself, the remuneration system means a certain set of conditions for an employee to receive wages - remuneration for his work.

In accordance with Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) are remuneration for work, which depends on:

employee qualifications,
complexity, quantity, quality and conditions of the work performed.

At the same time, wages include not only the above remuneration, but also:

compensation payments*,
incentive payments (additional payments and bonuses of an incentive nature, bonuses, other incentive payments).

*Additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal ones, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments.

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the remuneration system, including:

Dimensions:
tariff rates,
official salaries,
additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal,

Systems:
additional payments and bonuses of an incentive nature,
bonuses,

are established by collective agreements, agreements, and local regulations.

All these documents must be drawn up in accordance with labor legislation and other regulatory legal acts containing labor law norms.

When choosing and developing in-house employee remuneration systems, various systems can be used:

Tariff systems of remuneration.
Tariff-free wage systems.
Mixed remuneration systems.

Below we will take a closer look at the above remuneration systems, their features and differences.

This article is intended to help novice specialists understand the types and forms of remuneration systems when analyzing (and, if necessary, developing) the company’s internal remuneration systems.

Tariff system of remuneration

Many companies use tariff systems for remunerating employees. As follows from the provisions of Article 143 of the Labor Code of the Russian Federation, tariff wage systems are wage systems based on a tariff system of differentiation of wages for workers of different categories. At the same time, it is necessary to take into account that only tariff systems of remuneration are directly provided for by the Labor Code.

Other types of systems are not established by the Labor Code, however, in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employer has the right to install at his enterprise any remuneration systems that must meet one single condition:

they must not contradict the requirements of the Labor Code of the Russian Federation and other documents containing labor law norms.

In accordance with the provisions of the Labor Code of the Russian Federation, the tariff system for differentiating wages for workers of various categories includes:

tariff rates,
salaries (official salaries),
tariff schedule,
tariff coefficients.

The tariff schedule is understood as a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification requirements of workers using tariff coefficients. Quite often, the tariff schedule is drawn up in the form of a table in which categories and coefficients are summarized - the higher the category, the higher the tariff coefficient. In order to determine the tariff coefficient of each category, you need to divide the tariff rate of the category by the tariff rate of the first category.

Tariff category is a value that reflects the complexity of work and the level of qualifications of the worker. A qualification category is a value that reflects the level of professional training of an employee. Tariffication of work is the assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work. The complexity of the work performed is determined based on their pricing.

These reference books and the procedure for their use are approved in accordance with the Decree of the Government of the Russian Federation of October 31, 2002. No. 787 “On the procedure for approving the Unified Tariff and Qualification Directory of Work and Professions of Workers, the Unified Qualification Directory of Positions of Managers, Specialists and Employees.”

Tariff systems of remuneration are established taking into account:

unified tariff and qualification directory of works and professions of workers,
a unified qualification reference book for positions of managers, specialists and employees or professional standards,
state guarantees for wages.

At the same time, according to the opinion of the official bodies, expressed in the Letter of Rostrud dated April 27, 2011. No. 1111-6-1, when establishing salaries in the staffing table for positions of the same name, the salary amounts should be set to the same.

At the same time, the “above-tariff part” of wages (allowances, additional payments and other payments) may be different for different workers, including depending on:

qualifications,
difficulty of work,
quantity and quality of labor.

Rostrud bases its opinion on the fact that although Article 143 of the Labor Code of the Russian Federation, which provides for a tariff system of remuneration, provides the basis for establishing a range of official salaries*, when establishing a range of salaries for positions of the same name, one should remember the employer’s obligation to provide employees with equal pay for labor of equal value (Article 22 of the Labor Code of the Russian Federation).

At the same time, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended (Article 132 of the Labor Code of the Russian Federation).

At the same time, any discrimination in establishing wage conditions is prohibited.

*That is, establishing the official salary for a vacant position from the minimum to the maximum.

The main forms of the tariff system of remuneration are time-based and piece-rate.

The difference between time-based and piece-rate wages is that with time-based wages, payment depends on the amount of time worked, and with piece-rate wages, on the quantity of:

units of production produced,
completed operations.

Time-based form of remuneration.

The wages of time-based employees are determined based on their qualifications and the amount of time they work.

This form of remuneration is used when the employee’s work is not subject to rationing or it is too difficult to organize records of completed operations.

Typically, a time-based wage system is used to pay administrative and managerial personnel, as well as employees of auxiliary production and service facilities.

In addition, this form of payment is used when paying part-time workers.

At simple time-based form of remuneration, wages are paid for a certain amount of time worked and do not depend on the number of operations performed.

The calculation is based on the tariff rate or salary and the amount of time worked.

The amount of wages is determined as the product of the tariff rate (official salary) by the amount of time actually worked.

If an employee does not fully work a month, the employee will be paid only for the time actually worked.

If a company uses an hourly or daily wage system, then the employee’s salary will be determined based on the hourly (daily) rate multiplied by the number of hours or days actually worked.

At time-bonus In the form of remuneration, when calculating wages, not only the time worked is taken into account, but also the quantity/quality of work, based on which the employee is awarded a bonus.

The amount of the bonus can be set as a percentage of the salary (tariff rate) of the employee, in accordance with the current rules in the company:

regulations on bonuses,
collective agreement,
by order of the head of the company.

Thus, the amount of an employee’s earnings will be determined as the product of the tariff rate by the amount of time actually worked plus a bonus based on the results of work.

Piecework form of remuneration.

When applying piecework wages, wages to employees are calculated based on the final results of their work (taking into account the quantity and quality of products produced and work performed).

The piecework form of remuneration encourages employees to increase productivity and quality of work performed.

The amount of wages is determined on the basis of piece rates provided for the implementation of each unit of production or operation.

The piecework form of remuneration is used in organizations that have the ability to clearly record the quantity and quality of products produced and operations performed.

The piecework form of remuneration, in turn, is divided, depending on the chosen method of wage calculation, into the following types:

Direct piecework wages.
Piece-bonus wages.
Piece-progressive wages.
Indirect piecework wages.
Accordal remuneration.

Below we will look at these varieties in more detail.

Using straight piecework form of remuneration, employees’ wages directly depend on the number of units manufactured and operations performed.

Salaries are calculated based on piece rates. The number of units manufactured (operations performed) is multiplied by the corresponding piece rates.

At piecework-bonus wages, employee salaries consist of two parts:

The first part is calculated based on output and piece rates.
The second part consists of a bonus calculated as a percentage of the amount of piecework earnings.

At the same time, the procedure for calculating the bonus, as well as the list of conditions on which it depends (for example, fulfilling and exceeding the plan, reducing the percentage of defects, reducing the time for completing work) is established in the company’s bonus regulations.

Using piecework-progressive forms of remuneration, employee salaries are calculated as follows:

For manufacturing products/performing operations within the norms, wages are calculated at fixed rates.
For manufacturing products/performing operations in excess of established standards, wages are calculated at increased (progressive) rates.

At the same time, prices for products/work in excess of standards may increase depending on the volume of overfulfillment in accordance with the pricing table approved by the company.

Usage indirect piecework Forms of remuneration are usually carried out when calculating wages with employees of auxiliary production and service facilities.

The salary of such employees depends on the output of the main working personnel and is paid at indirect piece rates for the number of products/operations performed by the company.

Also, the earnings of service workers can be set as a percentage of the wages of the main workers.

At chord wages and salaries of employees do not depend on the volume of units of production/operations performed, but are set for a set of works.

At the same time, depending on how the production process is organized at the enterprise, piecework wages can be individual piecework and collective piecework.

In the case of individual piecework wages, an employee’s salary is calculated based on the quantity of products he produces and its quality.

The amount of earnings is calculated based on piece rates.

With collective piecework wages, employees' salaries are determined in total, taking into account the actual products produced and work performed, and their piecework rates.

The salary of each individual employee is calculated based on the volume of products produced by the entire department (team) and the quantity (quality) of his labor in the total volume of work performed.

Thus, the salary of one employee with collective piecework wages depends on the total output.

Tariff-free wage system

The non-tariff wage system is characterized by a close connection between the employee’s salary level and the wage fund, determined based on the specific results of the work of the workforce.

Each employee is assigned a constant qualification level coefficient.

At the same time, when calculating earnings, the labor participation coefficient (LFC) of a specific employee in the company’s performance results is taken into account.

When using a tariff-free system, employees are not given a fixed salary or tariff rate.

In this case:

amounts of salaries, bonuses, other incentive payments,
their ratio between individual categories of employees,

are determined by the company independently and are recorded in labor and collective agreements and other local regulations of the organization.

An employee’s earnings under such a remuneration system depend on the final results of the work of the organization, structural unit, as well as on the amount of money allocated by the company to replenish the wage fund.

Accordingly, the salary of each employee is calculated as a share of the total wage fund.

A tariff-free remuneration system is used in situations where it is possible to organize accounting of an employee’s work results.

Such a system stimulates the general interest of the team in the results of work and increases the level of responsibility of each employee for their achievement.

Accordingly, the tariff-free system cannot be used by large companies.

Moreover, if the activities of companies are related to the production of products and, accordingly, the use of a tariff-free system may infringe on the interests of employees in terms of the guarantees provided for by the Labor Code.

In such cases, companies use mixed remuneration systems, with elements of tariff and non-tariff systems. We will talk about them below.

Mixed remuneration system

The mixed wage system is interesting because it combines both the features of a tariff system and the features of a non-tariff wage system.

A system of this type can be used, for example, in a budget organization that has the right to carry out business activities in accordance with the constituent documents.

Mixed remuneration systems include:

system of "floating" salaries,
commission form of remuneration,
dealer mechanism.

Application of the system "floating" salaries is based on the monthly determination of the employee’s salary depending on the results of labor at the serviced site (increase or decrease in labor productivity, increase or decrease in the quality of products (works, services), compliance or non-compliance with labor standards, etc.).

Such a system can be used to pay administrative and managerial personnel and specialists.

Accordingly, the size of the salary depends on the quality of the employee’s performance of his job duties.

Application commission form of remuneration is now quite common.

This system pays for the work of many sales department specialists.

An employee’s salary for performing his job duties is determined in this case as a fixed percentage of income from the sale of goods, products, works and services.

At the same time, the choice of a specific mechanism for calculating wages, when using a commission form of remuneration, is regulated exclusively by the company’s internal regulations and depends on the specifics of the organization’s activities.

Many trading companies, for example, set commissions as a fixed percentage of the proceeds from the sale of goods.

In addition, the company may establish a differentiated interest rate, depending on the type of goods sold and their economic return.

Also, often, instead of percentages, fixed prices are used for the sale of each product unit/batch of goods.

In large organizations, quite often a percentage scale is established for the sales department, which is applied to the so-called “basic tariff” (salary) depending on sales volumes (if the sales quota is not met, then the % decreases, and if it is met or exceeded, it increases).

In conclusion, let's talk about dealer mechanism.

This remuneration system is based on the fact that a company employee purchases company goods at his own expense in order to sell them independently.

Accordingly, the employee’s earnings in this case are the difference between the price at which the employee purchased the goods and the price at which he sold them to customers.