The lump-sum remuneration system may provide for bonuses for reducing the time required to complete a lump-sum task if the work is performed with high quality.

Brigade wage system, which is used in many Russian enterprises, is based on uniting workers into production teams. Such a system presupposes the appropriate organization of labor of workers, united by a single production task and incentives for common labor results. It is advisable to use the brigade system in cases where coordinated joint efforts and interaction of a group of workers are necessary in carrying out a production task.

The brigade system of remuneration allows for more rational use of work time and production resources, increase output and ensure high-quality output, which ultimately has a positive effect on the overall performance of the entire enterprise and increasing its competitiveness. By providing the necessary conditions for the effective functioning of teams, a favorable psychological climate is created, staff turnover is reduced, related professions are actively mastered, creative initiative and democratic principles in team management are developed, and general interest in the collective results of work increases.

The brigade wage system is widely used in construction, coal and mining industries, logging, and transport repair work. It is advisable to use it for collective maintenance of large units, devices and mechanisms, and in other cases.

In the brigade organization of labor, both time-based and piece-rate wage systems are used.

At time-based brigade wage system total earnings are formed in accordance with staffing table, compiled on the basis of headcount standards, service standards, tariff rates (salaries) and provisions on bonuses for collective labor results.

Thus, collective earnings under a time-based team wage system include:

time-based remuneration at established tariff rates (salaries) for time worked;

fund savings wages, which develops in the temporary absence of any of the team members, as well as in the presence of vacancies;

a bonus for the collective results of the team’s work in accordance with the bonus regulations;

remuneration for labor contribution to the overall performance of a structural unit and (or) enterprise.

When distributing collective earnings in a team, all team members must be guaranteed a tariff rate for fulfilling labor standards, taking into account the time worked. Savings in the tariff fund and accrued bonuses for collective labor results are distributed according to the labor participation coefficient (LFC). One or two CTUs can be used. In the first case, the entire above-tariff part is distributed according to the KTU. In the second case, savings from the tariff wage fund are distributed according to the first KTU, the size of which depends on the availability of vacancies in the team and absenteeism of individual workers. Savings are used to stimulate those workers who performed job responsibilities absent team members. According to the second KTU, the collective bonus is distributed among team members depending on the fulfillment of established indicators by each of them.

Brigade piecework wage system has become widespread and is used, like time-based, in combination with bonuses for collective labor results.

The distribution of total earnings among the members of a team of pieceworkers is carried out in the same way as is done with a team time-based wage system. It is also possible that the distribution of the variable part of earnings, which includes additional earnings and bonuses, takes into account not tariff rates, but the individual piecework earnings of workers.

If a team consists of piece workers, time workers and specialists, then the total earnings of the team is formed from the earnings of piece workers at piece rates, the earnings of time workers according to the sum of their tariff rates, specialists according to the sum of their official salaries and the bonus accrued to the team according to the current bonus regulations for the collective results of labor. Team members can be provided with personal payments, as well as individual additional payments for working overtime and at night, on holidays and some others, which are not included in the total earnings of the team 1.

The specific conditions for applying a particular payment system are determined by what tasks the employer sets for itself. For example, if its goal is to increase production volumes and ensure high quantitative achievements in labor, then direct piecework and piecework-bonus systems are the most rational. In cases where it is important to encourage an employee to improve their skills and work out the full scheduled working hours, it is advisable to use a time-based bonus payment system.

With the transition of Russia to diverse forms of ownership, enterprises and organizations began to use non-traditional remuneration systems, such as the “tariff-free” system, “floating salaries”, “labor remuneration rate” and others.

At “tariff-free” wage system An employee's salary, from manager to worker, represents his share in the collective wage fund, formed depending on the results of the enterprise's activities. Earnings depend on the size of the wage fund, the qualification level assigned to each employee based on the results labor activity for the previous period, the labor participation rate and the amount of time worked.

The basis for establishing a qualification level is an indicator defined as the quotient of dividing the employee’s actual salary for the past period (usually 6 months or a year) by the current one at the enterprise minimum level wages. Both overtime and part-time hours are taken into account when performing this calculation.

The calculations carried out should serve only as a basis for establishing qualification levels. In addition, it is necessary to take into account the employee’s skill level, special talents (organizer talent, negotiation talent, knowledge of foreign languages, etc.), communication skills, creativity, ability to switch to other types of work, etc. Based on the obtained indicators, as well as taking into account the qualification requirements for employees of various professions, all members of the workforce are distributed into certain qualification groups.

Thus, with a “tariff-free” wage system, an employee’s earnings largely depend on the final results of the activities of the entire workforce 1 .

It should be noted that this model is unreasonably applied to employees. In a market economy, for fulfilling labor standards employee must receive guaranteed earnings in the form of a tariff rate (salary) and compensation payments. Such a system can only be used where the labor collective can objectively bear full responsibility for the results of the enterprise’s work, for example, in a production cooperative or in an enterprise with collective ownership (people’s enterprise) 1 .

In the practice of using “tariff-free” remuneration systems, an option is used that provides for a range of coefficients for each qualification level. This option, if the “overlapping” method of constructing a scale of differentiation of qualification levels is used, makes it possible to reduce the range of the wage grid and take into account, when establishing qualification levels, not only the ratio of the actual amount of wages and the minimum for the base period at the enterprise, but also the qualitative characteristics of the employee.

The use of a range of qualification levels with a wide range makes it possible to stimulate employees for their work results, reducing the number of bonus provisions. The specific value of the qualification level is established taking into account the individual results of the employee’s work.

A special feature of the tariff schedule shown in the table is the use of the “overlapping” method of constructing intervals for qualification groups. The interval values ​​overlap each other such that the average value of the previous group's interval is the lower value for the next interval. As a result, an employee of the previous qualification group, with high labor results, may have a higher qualification level and, accordingly, wages than an employee of the subsequent qualification group. For example, an employee in qualification group III with high individual labor results may have the same earnings as an employee in qualification group V with minimal labor results. Such a flexible system, with a clear assessment of labor results, ensures high employee interest in the most useful use of their potential 1 .

Share system is one of the options for the normative share distribution of the wage fund. Under this system, a fixed share or share of each employee in the general wage fund is determined and, depending on the size of the share and the results of the work of the enterprise or structural unit, wages are calculated 2.

The share wage system is a type of “tariff-free” system, and therefore has the same advantages if it is used in enterprises with collective ownership and the same disadvantages if employees do not own shares and do not participate in management decisions 3 .

Commission system, which is also called a sales incentive system, makes an employee’s earnings directly dependent on the results of his activities. One of the key areas of activity of an enterprise in a market economy is the sale of manufactured products to solvent customers. And how the enterprise carries out this the most important function, depend on its competitiveness and stability. Therefore, it is clear that in a market economy, enterprises pay special attention to marketing research, and for employees involved in the sale of products, a commission system is introduced, which ensures their interest in increasing sales volumes.

The commission system introduced for employees of the marketing or sales departments provides for the establishment of a direct relationship between the amount of earnings and the volume of product sales. In practice, enterprises pay remuneration to sales department employees according to the standard established for the volume of products sold by these employees. Thus, the employee is directly interested in increasing sales volumes of products produced at the enterprise 1.

The commission system, calculated as a percentage of sales volume, has a number of significant advantages:

strengthens the company’s position in the market of goods and services, increases its competitiveness;

performance results are directly related to the amount of remuneration;

with increasing sales volumes, indirect costs are reduced;

ensures simplicity and understanding by employees of calculations of the amount of remuneration 2.

Using a commission system, it is important to incentivize employees of sales departments (marketing departments) for: Systems payment labor (2)Abstract >> State and law

... Share system payment labor. With this system Share system payment labor systems, and therefore has those...

The monthly earnings of a worker under the indirect piecework system will be 7,300 rubles.

Zsd= 7.5 H 440 + 2.5 H 1600 = 7300 rub.

Second method provides for the calculation of a worker’s earnings according to an indirect piece-rate system, taking into account the average percentage of fulfillment of production standards by all workers served, based on the number of established working hours according to the schedule and the actual standard hours worked.

Example:

A worker whose hourly wage rate is 36 rubles worked 172 hours in a month. It serves four main workers whose scheduled work hours for the month totaled 688 hours. The main workers produced 860 standard hours per month. The average percentage of compliance with standards over the past month was 125% (860: 688 X 100).

Appendix 7.

The salary according to the indirect piecework system in this case will be 7,740 rubles.

Zsd= 36 H 172 H 1.25 = 7740 rub.

Other calculation methods are also possible, for example, by adjusting wages according to the indirect piece-rate system by a coefficient that takes into account the downtime of the main workers due to the fault of the auxiliary worker.

Appendix 8.

Method of calculating wages using the lump sum system of remuneration

With the lump sum system, earnings ( Zak) is calculated in accordance with the established prices for each type of work using the formula:

Zak= У piH qi,

Where: pi price i-th type of work, rub.;

qi volume i-th type of work in natural meters.

Example:

Based on the current prices per unit of each type of work and their total volume, the cost of the chord task, calculated on the specified form, amounted to 5,200 rubles. For each day of early completion of a task, a bonus is established in the amount of 2% of the cost of the chord task, subject to its high-quality completion. An employee working on a one-piece assignment completed it in 17 days against the established 22 days according to current standards, ensuring the delivery of manufactured products from the first presentation. In this case, the employee’s lump sum earnings will be 5,720 rubles.

Zak= 5200 + 5200 H 2 H 5: 100 = 5720 rub.

Appendix 9.

An example of payroll calculation using a brigade time system

Using the data from the table below and the bonus conditions for the team of time workers, as well as the indicators of increase (decrease) in KTU, we will calculate the collective earnings for the reporting month and distribute it among the members of the team.

Table 1

Calculation of the crew's wage fund

No. P/P.F.I.O.Rank

workerHourly

tariff

rate, rub. Time by

hour. Planned ta-

reef charge

fee, rub. 1234561

VacancyVI

2464Total30960

The data in the table above shows that the tariff wage fund of the brigade is 30,960 rubles in the reporting month.

Based on the results of work for the month, the team was awarded a bonus for completing standardized tasks, the quality of the products produced and saving materials in the amount of 7,560 rubles. In addition, for labor contribution to overall work results production workshop The bonus accrued to the brigade was increased by 12%, which was calculated in accordance with the Regulations on bonuses in the structural unit. Thus, the total earnings of the team of time workers for the reporting month

amounted to 39,427.2 rubles. (30960 + 7560 H 1.12).

Appendix 9.

In accordance with the approved regulations, indicators for increasing (decreasing) the KTU of team members and their quantitative values ​​at the end of each month have been established (see Table 2).

table 2

List of indicators for increasing and decreasing KTU

No. Indicator No. Magnitude of increase (decrease) in KTUP indicator of increase in KT U1231.

9.Fulfillment of production tasks and production standards by more than 100%

Taking initiative in mastering and applying advanced labor standards

Transferring experience to young workers and providing assistance to lagging team members

Combining professions, expanding the service area, replacing an absent employee, assisting other team members with work

Performing more complex and responsible work or work on more complex machines and equipment

Improving methods of maintaining the workplace, using tools, ensuring a reduction in task completion times and increasing labor productivity

Careful attitude towards equipment, tools, fixtures, building materials

Early and high-quality repair of machines and mechanisms

Trouble-free operation of machines and mechanisms0.2

0.2 Indicators of reduction in KT U1.

7. Failure to fulfill production targets and labor standards

Defects in work due to the fault of a worker, causing rework and additional costs

Failure to comply with the orders of the foreman or foreman on time, resulting in a decrease in the team’s output or a deterioration in the assessment of the quality of the work performed

Violation of the rules for operating machines and mechanisms, which caused downtime of the team or individual workers, as well as breakdown of machines (mechanisms)

Violation of the rules for storage and warehousing of materials, workwear, equipment, tools

Being late for work, finishing work early, taking excessive breaks

Violation of safety or fire safety rules0.2

At the end of the reporting month, in accordance with the regulations on

For wages in a team of time workers, the entire above-tariff part of wages is distributed according to the KTU (see Table 3).

Appendix 9.

To distribute the above-tariff part of the team’s earnings according to the KTU, we determine the cost of one point by dividing the total bonus fund by the sum of the points of all team members. The total bonus fund is 11179.2 rubles. and includes a bonus fund for implementation assessment indicators in the amount of 8467.2 rubles. (7560 Ch 1.12), tariff rate for the existing vacancy2408 rubles, savings in the tariff fund of wages received as a result of absence from work on certain days of the month of Petrov and Suvorin in the amount of 304 rubles. The cost of one point will be 39.14 kopecks. (11179.2: 28560).

The size of the bonus for each team member is determined by multiplying the cost of one point by the number of points awarded to each worker. In this case, the amount of Ivanov’s bonus will be 1653.27 rubles. (0.3914 H 4224).

The total earnings of each worker will be equal to the sum of the tariff rate for the time worked and bonuses. Ivanov’s earnings will be 5137.27 rubles:

Salary1 = 3520.0 + 1653.27 = 5173.27 rub.

The bonus and total earnings of each team member are calculated in the same way.

Appendix 9.

Table 3

Distribution of collective earnings between team members according to KTU

No. P/P.F.I.O.Rank

whatHour-

RUR Otra-

hoursTariff-

rub.KTUsum

(6H7)Bonus

Federal Law General

RUB 123456789101

SuvorinVI

2941.39Total2856011179.239427.2

Appendix 10.

Methods for calculating complex pricing and total earnings of a team with a team piece-rate wage system

1. The complex price is equal to the sum of the prices established for the performance of work charged in different categories.

Rbr

Academy of Labor and Social Relations

TEST

By discipline "Fundamentals of organization and remuneration" for 2 well

on the topic “Share system of remuneration”

2nd year students of group 471 of the Faculty of Finance and Economics

Pereverzeva Oksana Anatolyevna __________

Direct piecework wage system establishes a direct dependence of the size of a worker’s earnings on the amount of products produced (the volume of work performed). One of the main elements of this system is the price, which is set per unit of production (operation). The price is calculated based on the tariff rate, which usually corresponds to the type of work, and the production rate or time standard.

Production standards are usually used in mass and large-scale production, time standards - in single and small-scale production.

To ensure that the piece worker does not focus only on increasing the quantity of products produced, it is important to interest him in improving quality indicators. This problem can be solved by using a piecework-bonus wage system.

Piece-bonus wage system along with direct piecework earnings, it includes incentives for such indicators as product quality (percentage of products delivered from the first presentation, reduction in the percentage of defects, etc.), percentage of fulfillment of production standards, reduction in labor intensity, economical use of raw materials and auxiliary materials, adherence to technological discipline production, development of new technology. At piece-progressive wage system single prices are provided within the original base and increased prices for each unit of product (work performed) in excess of the established base.

Piece-regressive wage system is used in cases where it is not economically feasible to increase production volumes beyond the established plan due to the inability to quickly sell above-plan products and, therefore, unreasonable costs for their storage.

With a piece-rate regressive wage system, different rates are set, which vary depending on the degree of deviation of the completed amount of work from the established base. For each unit of product produced in excess of the established base, the price is reduced. Just as with the piece-rate progressive wage system, a single-stage or multi-stage scale of price reductions can be used. At the same time, the degree of price reduction should be sufficient so as not to interest workers in increasing the quantity of products produced above the established initial base.

By indirect piecework system wages are calculated for workers, on the quantity and quality of whose labor the output of the main workers they serve, directly engaged in the production of final products, depends on. This type of system is typically used for workers engaged in setup, repair, and other essential service activities.

It is advisable to use an indirect piecework system to pay those workers who actually have a direct impact on the results of the work of the main workers they serve.

At chord system The earnings of an employee or group of employees are established for the entire volume of products produced or work performed. The use of this system involves increasing the interest of workers in increasing labor productivity and reducing the time required to complete work with appropriate quality.

The amount of total earnings per piece is determined on the basis of calculation, which includes a list of all types of work (operations), their volumes and prices for each of them.

If the completion of a piecework task is intended to last for a long period of time, then, as a rule, advance payments are provided for the work actually completed in the reporting period. In this case, defects made during the work are eliminated before final payment and without additional payment. The final payment for the chord order is made after completion and acceptance of all work.

When a piecework task is performed by a group (crew), the total earnings are distributed in the same order as in the brigade piecework wage system.

The lump-sum remuneration system may provide for bonuses for reducing the time required to complete a lump-sum task if the work is performed with high quality.

Brigade wage system, which is used in many Russian enterprises, is based on uniting workers into production teams. Such a system presupposes the appropriate organization of labor of workers, united by a single production task and incentives for common labor results. It is advisable to use the brigade system in cases where coordinated joint efforts and interaction of a group of workers are necessary in carrying out a production task.

The team remuneration system allows for a more rational use of working time and production resources, increasing output and ensuring high-quality output, which ultimately has a positive effect on the overall performance of the entire enterprise and increasing its competitiveness. By providing the necessary conditions for the effective functioning of teams, a favorable psychological climate is created, staff turnover is reduced, related professions are actively mastered, creative initiative and democratic principles in team management are developed, and general interest in the collective results of work increases.

The brigade wage system is widely used in construction, coal and mining industries, logging, and transport repair work. It is advisable to use it for collective maintenance of large units, devices and mechanisms, and in other cases.

In the brigade organization of labor, both time-based and piece-rate wage systems are used.

At time-based brigade wage system total earnings are formed in accordance with the staffing table, drawn up on the basis of headcount standards, service standards, tariff rates (salaries) and the provision on bonuses for collective labor results.

Thus, collective earnings under a time-based team wage system include:

• time-based remuneration at established tariff rates (salaries) for time worked;
• wage fund savings that occur in the temporary absence of any of the team members, as well as in the presence of vacancies;
• a bonus for the collective results of the team’s work in accordance with the bonus regulations;
• remuneration for labor contribution to the overall performance of a structural unit and (or) enterprise.

When distributing collective earnings in a team, all team members must be guaranteed a tariff rate for fulfilling labor standards, taking into account the time worked. Savings in the tariff fund and accrued bonuses for collective labor results are distributed according to the labor participation coefficient (LFC). One or two CTUs can be used. In the first case, the entire above-tariff part is distributed according to the KTU. In the second case, savings from the tariff wage fund are distributed according to the first KTU, the size of which depends on the availability of vacancies in the team and absenteeism of individual workers. The savings are used to stimulate those workers who performed the labor duties of absent team members. According to the second KTU, the collective bonus is distributed among team members depending on the fulfillment of established indicators by each of them.

Brigade piecework wage system has become widespread and is used, like time-based, in combination with bonuses for collective labor results.

With Russia's transition to diverse forms of ownership, enterprises and organizations began to use non-traditional remuneration systems, such as the “tariff-free” system, “floating salaries”, “labor remuneration rate” and others.

With a “tariff-free” wage system, an employee’s wages, from manager to worker, represent his share in the collective wage fund, formed depending on the results of the enterprise’s activities. Earnings depend on the size of the wage fund, the qualification level assigned to each employee based on the results of work for previous period, labor participation rate and amount of time worked.

Zbestar. = PHOT x Dr, (1. 8)

Where is Zbestar? - amount of non-tariff wages, rub.;

Payroll - payroll fund, rub.;

Dr - employee's share.

Thus, with a “tariff-free” wage system, an employee’s earnings largely depend on the final results of the activities of the entire workforce.

It should be noted that this model is unreasonably applied to employees. In a market economy, for fulfilling labor standards, an employee must receive guaranteed earnings in the form of a tariff rate (salary) and compensation payments. Such a system can only be used where the work collective can objectively bear full responsibility for the results of the enterprise, for example, in production cooperative or in an enterprise with collective ownership (people's enterprise).

The share system is one of the options for the normative share distribution of the wage fund. Under this system, a fixed share or share of each employee in general fund wages and, depending on the size of the share and the results of the enterprise or structural unit, wages are calculated.

The labor cost coefficient, multiplied by the number of days worked in a month, represents each employee’s share in the general wage fund. In accordance with the approved regulations, the labor cost coefficient was established once a year based on the results of employee certification. However, in some cases, if necessary, it could be revised within a year.

The share wage system is a type of “tariff-free” system, and therefore has the same advantages if it is used in enterprises with collective ownership and the same disadvantages if employees do not own shares and do not participate in management decisions.

The commission system, which is also called the sales incentive system, makes the employee’s earnings directly dependent on the results of his activities. One of the key areas of activity of an enterprise in a market economy is the sale of manufactured products to solvent customers. And how an enterprise performs this most important function determines its competitiveness and stability. Therefore, it is clear that in a market economy, enterprises pay marketing research special attention, and for employees involved in the sale of products, a system of commissions is being introduced, which ensures their interest in increasing sales volumes.

The commission system introduced for employees of the marketing or sales departments provides for the establishment of a direct relationship between the amount of earnings and the volume of product sales. In practice, enterprises pay remuneration to sales department employees according to the standard established for the volume of products sold by these employees. Thus, the employee is directly interested in increasing sales volumes of products produced at the enterprise.

Labor remuneration rate. The basis for determining the labor remuneration rate is the same principles that are used in the commission system of remuneration. The labor remuneration rate is used to organize wages for employees of small enterprises providing service, consulting, engineering and similar services. Such enterprises have become widespread due to the development of technical potential and economic reform on market principles.

Service services are provided by companies specializing in servicing various types of equipment (installation, adjustment, further modification). Such types of service as repair of equipment and equipment, window washing, photographic work, etc. are also considered service.

When organizing remuneration for employees engaged in the provision of service, consulting and engineering services, the labor remuneration rate is applied. The rate at which remuneration is calculated to an employee for services rendered to the consumer is established in the form a certain percentage from the amount of payments received by the company from customers. Claims received from the customer regarding poorly performed work are eliminated by the contractor free of charge.

"Floating" salaries. Among the non-traditional ones is the system of remuneration for mid-level and senior management, based on "floating" salaries. Under this system, the official salary of managers and specialists in the reporting month is determined based on the results of work for the previous period.

This system is designed to stimulate a monthly reduction in costs, an increase in labor productivity or an improvement in another indicator with 100% implementation of the plan for the range of products produced.

Another option for using “floating” salaries involves setting salaries for the managers of the enterprise and their deputies as a percentage of the profit. With a fixed standard, the higher the profit in the base period, the higher the manager’s salary in the reporting period. The result is an interest in maximizing profits.

However, under this unconventional system, all earnings are made dependent on work results, which leads to a distortion of the socio-economic content of the official salary. Its size is determined by dynamic indicators of labor results, the change of which is more appropriate to take into account when calculating bonuses.

Thus, there are many ways to calculate wages. But with the advent of new forms of ownership, new ones also appeared unconventional methods. To the advantages non-traditional systems remuneration should include their simplicity, accessibility for understanding the mechanism for calculating wages for each employee, which increases the importance of the incentive function of wages. At the same time, with these remuneration systems, there is a problem of the amount of guaranteed earnings, which does not depend on orders. The share of the tariff rate (salary) in total earnings is insignificant, and the amount of the guaranteed salary is often unreasonably low.

In the very general view under personnel remuneration system can be understood as a set of elements - types and methods of stimulation that are interconnected and combined common goal activities of the organization.

In conditions market economy To motivate staff, each organization independently develops a system of remuneration for employees in accordance with its goals and taking into account available financial capabilities. At the same time, the success of a particular personnel remuneration system is largely determined by the extent to which it reflects real socio-economic processes in society, which have a direct impact on the formation of labor values ​​and needs.

The basis for the emergence and impetus for the development of modern personnel remuneration systems, distinguished from the position of their adequacy to the changing conditions of the functioning of organizations and society, were traditional remuneration systems, which continue to be widely used at the moment in many Russian organizations. They include the following components: a tariff system of remuneration, time-based and piece-rate forms of remuneration and varieties of their systems, a traditional set of social benefits and additional payments.

Traditionally, when organizing a remuneration system at an enterprise, the method of forming the basic salary was based on tariff system. She represents a set of standards by which wages are regulated various categories personnel and includes the following main elements: tariff and qualification reference books, tariff schedules, tariff rates, salary system and regional coefficients. Tariff and qualification reference books and regional coefficients contain normative and reference data recommended for compliance. Tariff schedule establishes the wage ratio depending on the complexity of the work and its qualifications. It consists of tariff rates and tariff categories.

Traditional forms of wages are characterized by the relationship between working time costs, labor productivity and earnings and correspond to two main accounting methods labor costs:

- first way- this is an accounting of time worked, which applies time payment labor, when the level of payment is associated with the duration of time spent on work (in domestic practice it is called a time-based form of remuneration);

- second way- this is a recording of the quantity of products produced by an employee of proper quality or operations performed by him. In this case, the products and work produced are taken into account, which involves the use of a piece-rate form of remuneration.

Each form of remuneration is appropriate in certain situations. The effective use of time-based wages is determined by the following conditions:

The costs of planning and accounting for production are very high;

The quality of work is more important than the quantity of output;

Labor activity is heterogeneous in nature and intensity.

The use of piecework payment is necessary in the following conditions:

The existence of quantitative characteristics of labor activity that correctly reflect the labor costs of workers;

Availability of employees real possibility increase production or volume of work against the established norm without violating the technology and labor organization system;

Reasonable rationing of labor and correct pricing of work;

Strict quality control of products, works, services;

Organization of work that excludes downtime and untimely provision of tasks and labor tools necessary for work.

Based on these forms, various options and combinations of remuneration are constructed. Both forms have their own types of systems.

Time form can be presented in the form of a simple time-based system, when the employee’s earnings are formed according to his tariff rate and the actual time worked. But in its pure form, a time-based bonus system is more often used, when an employee’s salary, in addition to the tariff, includes a bonus for specific achievements in work according to pre-established indicators.

The piecework form of remuneration has the following varieties (systems):

Piece-bonus system, which provides, along with receiving the basic salary on a piece-rate basis, a bonus for the conditional final result;

A progressive piecework system, characterized by the fact that, starting from a predetermined level of fulfillment of standards, there is a certain increase in the piecework price for performing an operation, part or product;

The piece-rate regressive wage system is characterized by the fact that, starting from a certain level of exceeding standards, the piece rate decreases;

Indirect piece-rate wage system, which provides that a worker’s earnings are made dependent not on his personal output, but on the results of the work of other workers;

A chord system of remuneration, which involves the performance of a certain set of works included in a chord task, and not individual operations or types of work. The amount of earnings for a piece work is calculated on the basis of calculations that take into account time standards (production) and prices for the types of work included in this complex.

Thus, traditional system personnel remuneration covers all those components used in organizing the remuneration of employees and to provide additional remuneration, which were developed without taking into account modern trends in the socio-economic life of society. They do not take into account the situation on the labor market, which is one of their main shortcomings.

The radical transformation of the world economy, which began at the end of the 20th century and entered the stage of post-industrial development, “pushed” management to the need to develop fundamentally new remuneration systems adequate to the needs and conditions of society. So, already in the 80–90s. New, modern remuneration systems began to spread, which were called “non-traditional” or “flexible”. Flexibility, as the main distinguishing characteristic, is to reduce the share of the tariff (fixed) part of the employee’s salary while increasing the above-tariff (variable) component, which is increasingly linked to the dynamics of overall results economic activity organizations.

Flexible remuneration systems help solve the problem of objectivity and fairness of remuneration for work, which in modern conditions changed significantly in content and became more creative and complex in nature.

According to numerous studies, over 65% of employees want to see a clearer relationship between the quality of their work and compensation, and more than 70% attribute a decrease in labor efficiency to the lack of proper relationship between the quality of work and its payment.

Modern approaches to the formation of wages have determined the emergence of a tariff-free wage system, which acts as a kind of antipode to the traditional tariff system.

The tariff-free system is characterized the following features:

1) a close connection between the employee’s level of remuneration and the wage fund, accrued based on collective work results;

2) assigning to each employee constant (relatively constant) coefficients that comprehensively reflect his qualification level and determine his labor contribution to the overall performance results;

3) assignment to each employee of a KTU or other coefficient (KTV, etc.), reflecting current performance results and correcting the assessment of his qualification level.

The tariff-free system, used in departments of organizations and small enterprises, can come in several forms:

1. Remuneration system using labor cost coefficient. Under such a system, collective earnings are distributed according to the labor cost coefficient, which is established for all employees, including the head of the team (organization), and the time worked.

2. Expert system for assessing labor results. The essence of the system is that expert councils are created at the enterprise level and at the department level to assess the labor contribution of departments and individual workers to the collective results of labor. At a monthly meeting of the expert council at the enterprise level, each expert gives each division an appropriate rating, then these ratings are summarized and a final rating is approved for each division.

3. Share system of remuneration, which is based on a scale of social justice, providing for each position the corresponding coefficients of salary increase in relation to the minimum accepted rate.

4. Commission (PFP ​​- “Pay for Performance” - “payment for performance”). Although it belongs to non-tariff systems, it is a type of piecework wages and plays a big role in the management of any organization. This incentive is based on a simple principle - establishing a direct relationship between the amount of payment and the volume of sales - on the basis of which many methods for determining commissions are developed.

5. Labor remuneration rate. This system is based on the same principles as the previous one and is used in small organizations whose activity is the provision of services, consulting, and engineering. Its essence lies in the fact that for employees who directly provide services, the rate is set as a fixed percentage of the amount of payments received by the enterprise from its counterparties as a result of work performed by a specific contractor.

6. Cash payments for achieving set goals as part of “management by objectives” are the most common type of PFP plans. Such payments are generally made if the employee meets certain pre-established criteria. Among them may be economic indicators, quality indicators, evaluation of the employee by other persons. Each company sets its own goals of this kind. When implementing such systems, it is important to avoid lowering goals that employees set goals independently, and the assessment of their efforts does not depend on them.

7. "Floating salary" system. Its essence is that, taking into account the work for the month, new employees are assigned next month. official salaries. At the same time, the salary increases or decreases for each percent increase (decrease) in the most important technical and economic indicators. It can be implemented in various options.

8. Universal market system of assessment and remuneration. This system is one of the non-tariff systems, but the fundamental novelty in it is not how the wage fund is formed and how the labor contribution – both individual and collective – is measured (assessed). The formation of the wage fund of the entire enterprise, its structural divisions and the salaries of employees is placed in direct dependence on the volume of products sold and on the labor contribution of divisions and employees to the final results of the work of the entire team. Therefore, to achieve the first condition, the wage intensity of sold products is determined. To achieve the second condition, everyone structural unit Three or four indicators are established that characterize the performance of its functions in accordance with the division of labor in the enterprise. In addition, it takes into account the implementation labor functions every employee. The work of an individual employee, a department team, or an entire enterprise is expressed in the form of a certain sum of coefficients, which are then used in the distribution of wage funds. An essential part of this system is the system of internal claims at the enterprise.

Among modern reward systems, those used in foreign practice have gained great interest and widespread use. collective incentive systems of income distribution: profit sharing systems, collective bonus systems. They provide employees with the opportunity to participate in the distribution of income resulting from improvements in specific performance indicators. These systems are used when group work or cooperation is important for achieving efficiency, or it is difficult to isolate the results of an individual's work. However, profit sharing systems are often identified with collective bonus systems, which is explained by the external similarity of the forms and methods of providing appropriate payments to personnel, as well as the dependence of the latter on the final results of the organization. At the same time, there is a significant difference, which lies in the fact that in collective bonus systems, bonuses are awarded to personnel for indicators directly related to results production activities organization, and in profit-sharing systems, remuneration to personnel is accrued both for the results of production activities and commercial ones.

A specific form of participation in the profits of the organization is bonus and option plans. The essence of the first is that remuneration paid in the form of bonuses or shares is determined based on the participation of personnel in the profits of the previous year. Each company uses its own bonus calculation method. The economic results of the financial year are decisive for determining the size of the bonus. The advantage of bonus plans is that their payment gives a strong work motivation and encourages even lagging workers to perform highly productive work, since the calculation takes into account the actual results achieved by a particular employee

Practical significance, in our opinion, represent individual tariff systems wages built taking into account labor skills (SBP systems). Under these systems, workers are paid according to the extent, depth and type of work skills they are able to use rather than according to the work they perform. That is, depending on the degree of use and development of one’s labor potential. This type of system is also known under such names as remuneration for skill, for knowledge, for versatility, etc. The SBP system differs from a system based on pay based on work performed in the following ways:

Work skills are rewarded rather than work performed;

The holder of labor skills is assessed and certified;

Fluctuations in pay are not necessarily related to job changes;

When determining earnings, special attention is paid to work experience;

There are many opportunities for promotion and salary increases.