One of the fairest methods of calculating wages: the salary-bonus system of remuneration and its features

Modern forms and types of remuneration

Forms and systems of remuneration change over time. The employer’s task is to choose one or another monetary remuneration option that encourages the employee to improve their work performance and improve their skills. In the new labor legislation, the forms and methods of payment differ fundamentally in characteristics.

There are two types of salary:

• main;
• additional.

The basic salary is paid in a certain amount at a standardized rate, based on the principle of time worked, additional payments include payments for time not worked, for example, as vacation pay.

There are two main forms:

• piecework;
• time-based.

The concept of “piece-rate form of remuneration” is used when payments to employees are made based on various changing quantities of products produced by the employee and standardized tariffs. Piece payment options are available:

• The piece-bonus form, in addition to the salary according to the tariff and other payments, provides for the payment of a bonus by the organization. The piecework-bonus form is effective for stimulating staff to improve the work process and eliminate shortcomings in work.
• The amount of progressive piecework wages from the minimum and above varies depending on the amount of products that the employee produced in the organization for a certain period.
• Indirect piecework wages are typical for workers in auxiliary production or service industries and are calculated based on the total amounts at the wage rates of employees of the enterprise they serve.
• The chord or brigade form of remuneration is included in the concept of “collective forms of remuneration” and is one of the types of collective payments. The concept of “chord system” is used in cases where it is necessary to complete a set of works within a specific period. Usually the work is performed by a team (team) of workers. With the lump-sum system, the organization calculates the amount of monetary remuneration on a collective basis - to the entire team, and then the amount is divided among the employees. For the purpose of incentives, if work is completed ahead of schedule and the work process is effectively improved, the lump-sum system allows for the payment of bonuses to employees in accordance with the standardized tariff schedule. The chord system is effectively used in construction, shipbuilding, and large-scale repairs of large equipment.
• The essence of the simple piecework payment method involves payment in an amount calculated on the basis of prices and tariffs adopted at the enterprise and units of production.

Time payment is possible in the following options:

• with a simple time wage, its amount from the minimum is calculated and changed based on the standard time actually worked by the employee, taking into account his qualifications and established tariffs.
• In the case of time-based bonus payment, an incentive bonus is included in the employee’s salary.
• Time-based payment with a standardized task implies the fulfillment of a certain plan.
• The time-piece form is mixed, and includes both signs of time-based and signs of piecework payment.

A separate type of payment methods should include the concept of “commission wages”, which, in turn, is divided into two more types: commission-bonus and commission-piecework. Such a system is a good incentive for staff to improve their skills and effectively perform their duties.

The essence and peculiarity of the commission system is the payment of sums of money to staff depending on the benefits that they bring to the organization. The concept of the system under consideration is well characterized by paying an employee a percentage of the quantity of goods sold, which stimulates his productivity.

Such an approach to payroll has a stimulating effect on the professional contribution of staff to the organization’s activities.

Analysis of the forms and systems of remuneration allows us to conclude: in modern, changing social conditions, the management of an enterprise or organization and the employee are given a wide field of opportunities to improve and choose the most acceptable and convenient method of remuneration, being within the framework of the norms and principles of the law.

Labor legislation on wages and salaries

Wages are the main source of income for the majority of the population:

• the well-being of almost every family depends on its size, regularity and timely receipt;
• Based on wage indicators, you can get an idea of ​​the level and quality of life in a particular country.

As a category of labor law, wages establish the basic rights and obligations of participants in labor relations - the employee and the employer. These labor relations are specified on the basis of an agreement reached on setting the employee’s wages when concluding an employment contract with the employer, which makes the terms of the employment contract, including remuneration, binding.

Section VI of the Labor Code (chapters 20 - 22) is devoted to the legal regulation of wages and its standardization. Chapter 20 of the Labor Code contains the concept of “wages” and other basic concepts in the field of payment and labor regulation (Article 129 of the Labor Code).

Wages and remuneration, identified in labor legislation as a single concept, are defined as:

• remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed:

  salary (official salary);

• tariff rate;

Article 129 of the Labor Code also defines the following concepts:

• tariff rate - a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time;
• salary (official salary) - a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month;

Both the tariff rate and salary (official salary) are determined without taking into account compensation, incentives and social payments.

• base salary (basic official salary), basic wage rate - minimum salary (official salary), wage rate of an employee of a state or municipal institution carrying out professional activities in the profession of a worker or position of an employee, included in the corresponding professional qualification group, excluding compensation, incentives and social payments.

Article 129 “Basic concepts and definitions” of the Labor Code of the Russian Federation (as amended on 02/05/2018)

Wages can also be considered in terms of the parts that make up the whole. With this approach, wages are divided:

• to the main part, called “tariff” in countries with developed economies, including:

  official salary,

• tariff rate, and

Typically, in the practice of these countries, the tariff part of wages is a sphere of state influence, to one degree or another including the minimum wage (minimum wage) and other guarantees.

The above-tariff part of wages is regulated by collective contractual methods, through a system of tariff agreements and collective agreements, as well as at the individual level - through an employment contract.

Wage

Salary is established in the employment contract:

• in accordance with the current employer’s remuneration system:
• piecework,

time-based

• mixed and

Compensation payments included in wages:

• for work in special climatic conditions
• for work in areas exposed to radioactive contamination;
• for the employee’s use of his or her tools or machinery in work;
• for working under harmful or dangerous working conditions;
• for working with information constituting a state secret;
• for work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, night work, etc.);
• other payments provided for by the remuneration system.

The list of types of compensation payments in federal budgetary, autonomous, and government institutions was approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822.

Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822 “On approval of the List of types of compensation payments in federal budgetary, autonomous, government institutions and clarification on the procedure for establishing compensation payments in these institutions” (as amended on February 20, 2014)

Payments not included in wages, in particular, include payments specified in Article 165 of the Labor Code, which are made:

• when sent on business trips;
• when moving to work in another area;
• when performing state or public duties;
• when combining work with education;
• in case of forced cessation of work through no fault of the employee;
• when providing annual paid leave;
• in some cases, termination of an employment contract;
• due to a delay due to the employer’s fault in issuing a work book upon dismissal of an employee.

Article 165 “Cases of providing guarantees and compensation” of the Labor Code

Incentive payments:

• additional payments and bonuses of an incentive nature (for length of service, for an academic degree, etc.);
• bonuses (for performing specific work, based on the results of the reporting period, etc.);
• other incentive payments provided for by the remuneration system (for quitting smoking, for saving consumable materials, etc.).

Guarantees of wage conditions. Minimum wage (minimum wage)

Conditions of remuneration established by a collective agreement, employment contract or local regulations:

• cannot be worsened in comparison with those established by labor legislation.

Wages of an employee who has worked all the required hours and fulfilled the labor standards:

• cannot be less than the minimum wage (minimum wage).

Minimum wage (minimum wage):

• is established at the federal level.

The minimum wage is set at the regional level (in the constituent entity of the Russian Federation).

Regional coefficient and percentage bonus for work experience in the Far North and equivalent areas:

• Unlike other payments, they are not included in the minimum wage.

Minimum wage (minimum wage):

• is established by federal law and cannot be lower than the subsistence level of the working population;
• The procedure and timing for a gradual increase in the minimum wage to the subsistence level of the working population are established by federal law.

For employees of a separate structural unit, the minimum wage applies:

• installed on the territory of the subject of the federation where this structural unit is located.

Wage indexation

The employer is obliged to index wages in connection with rising consumer prices for goods and services.

Article 134 “Ensuring an increase in the level of real wages” of the Labor Code

At the legislative level, the procedure for such wage indexation is not defined. However, this does not relieve the employer from the obligation to index wages. The procedure for indexing wages is determined in a collective agreement, agreement, or local regulation.

If, based on the results of the calendar year during which Rosstat recorded an increase in consumer prices, the employer did not index wages:

• the employer is subject to liability established by labor legislation, regardless of whether he adopted the corresponding local act or not;
• at the same time, supervisory or judicial authorities are obliged to force him to eliminate the violation of labor legislation, both in terms of wage indexation and in terms of adopting a local act, if there is none.

The procedure for paying wages. Pay slip

When paying wages, each employee must receive a payslip in writing, which must contain information:

• on the components of the salary due to him for the relevant period of work;
• on the amount of other monetary amounts accrued to the employee. Other amounts include, inter alia, monetary compensation for the employer’s violation of the deadline for payment of wages, vacation pay, dismissal payments or other payments due to the employee;
• on the amount and grounds for deductions made from the employee’s wages. The amount of deductions cannot exceed 20% for each salary payment, and in cases established by federal law - 50%, and in exceptional cases - 70%;
• on the total monetary amount of wages to be paid to the employee.

Article 136 “Procedure, place and terms of payment of wages”; Article 138 “Limitation on the amount of deductions from wages” of the Labor Code

Exceptional cases of deductions from wages include deductions:

• while serving correctional labor;
• when collecting alimony for minor children;
• when compensating for harm caused by an employee to the health of another person;
• when compensating for damage to persons who suffered damage due to the death of the breadwinner;
• when compensating for damage caused by a crime.

Pay slip form:

• approved by the employer
• taking into account the opinion of the representative body of workers.

Place and terms of payment of wages

Wages are paid to the employee at the place where the work is performed:

• upon the written application of the employee, wages are transferred to the bank account specified by the employee in the bank (credit institution) on the terms determined by the collective agreement or employment contract;
• the employee has the right to change the credit institution to which the wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than 5 working days before the day of payment of wages (Part 3 of Article 136 of the Labor Code).

Part of the salary, but not more than 20% of the accrued monthly salary, may be paid in kind.

Part 2 of Article 131 “Forms of remuneration” of the Labor Code

Payment of wages in bonds, coupons, in the form of promissory notes, receipts, as well as in the form of alcoholic beverages, narcotic, poisonous, harmful and other toxic substances, weapons, ammunition and other items in respect of which prohibitions or restrictions on their free circulation are established , NOT ALLOWED.

Part 3 of Article 131 “Forms of remuneration” of the Labor Code

Place and terms of payment of wages in non-monetary form:

• determined by a collective agreement or
• employment contract.

Part 4 of Article 136 “Procedure, place and timing of payment of wages” of the Labor Code

Wages in accordance with Part 6 of Article 136 of the Labor Code must be paid:

• at least every half month and
• no later than 15 calendar days from the end of the period for which it was accrued.

Specific dates for payment of wages are established by internal labor regulations, collective agreement, and employment contract.

For violation of the terms of payment of wages, the employer bears financial responsibility:

• in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay;
• the amount of interest (monetary compensation) is calculated from the amounts of wages actually not paid on time;
• also, depending on the scale of the violations, the employer may be brought to administrative or criminal liability.

As a general rule, when dismissing an employee:

• all amounts due to the employee, including wages for the period worked, must be paid no later than on the last day of work;

Part 1 of Article 140 “Terms of calculation upon dismissal” of the Labor Code

• otherwise can only be provided by agreement of the parties (employer, employee), in accordance with which the parties terminated their employment relationship;
• in this case, the agreement, which includes a condition on the timing and amount of the corresponding payment, must be drawn up in writing in 2 copies.

If the day of payment of wages coincides with a day off or a non-working holiday, payment of wages is made on the eve of this day.

Part 8 of Article 136 “Procedure, place and terms of payment of wages” of the Labor Code

If you have any questions about the violation of your rights, or you find yourself in a difficult life situation, then an online duty lawyer is ready to advise you on this issue for free.

SALARY. WAGE

Cash form for payment of labor

The Labor Code determines what unified monetary form of wages will be the main type of settlement between the employer and the employee. This legal requirement is due to the changing meaning of money in a market economy.

It is receiving money that stimulates the employee to perform his duties efficiently and improve his skills.

Salaries are paid at established rates in monetary units that have legal circulation in the state. In the Russian Federation, payments are made in the form of cash or non-cash payments in rubles, although labor legislation does not contain a direct ban on payments in foreign currency.

Nevertheless, payment of wages in foreign currency may be regarded as a violation of the Labor Code of the Russian Federation. When the foreign currency exchange rate changes downwards, the amount of payments to the employee is minimized, which will negatively affect his financial situation.

Introduction

Salary is a set amount of monetary units that the performer will receive for solving a certain problem or completing a task, the volume of several points, or the fulfillment of certain certain obligations established by the authorities during a given period of time.

Article 57 of the Labor Code of the Russian Federation states that the method of monetary incentives for completing the required task and its formation is one of the most important conditions when concluding an employment contract. The amount of monthly earnings should not be less than the state-adopted minimum wage (minimum wage).

The legislation of the Russian Federation has never introduced restrictions on the choice of an appropriate payment system for an enterprise for tasks performed by its employees. The options are very diverse, each system has a fairly wide range of its own features and subtleties of operation, as well as its own disadvantages of application, which are not suitable for every company.

Pay in kind

An employer may enter into an agreement with an employee to pay wages in kind (non-cash). However, the law imposes a requirement on this type of payment: the part paid in kind should not exceed 20% of the total salary; this socially protects the employee.

The concept of “in-kind form of remuneration”, in essence, involves the provision to the employee of the products that the organization or enterprise produces or purchases, as part of the salary. Payment in kind is established by the employment contract with the employee. Before concluding an agreement that approves a non-monetary form of remuneration, the employee writes a statement establishing the form in question for remuneration.

The procedure for introducing the salary-bonus system

To introduce a salary system consisting of salary and bonuses, the employer must take the following actions:

Partial payment in kind

Payments to staff using partial payment for labor in products are enshrined in labor law, and are, in essence, an additional option for remuneration. This type of settlement involves, along with the payment of funds calculated at special tariffs, the issuance of products produced by the enterprise or purchased by the enterprise.

The transition of wages from cash to partial payment of products must be due to compelling reasons. As a rule, the employer resorts to a similar unified scheme of settlements with the employee in a situation of difficult financial situation of the enterprise.

Partial payment of labor in products prevents the disadvantages of the unstable economic situation of the organization.

It is important for the employer to obtain consent (written application) from personnel to partially pay for labor with products. When making payments, the employer must be guided by the principles of fairness and reasonableness and assess the cost of products not higher than the market value in a particular economic sector. As wages, the employer can only issue products that are in free circulation.

Incentive payment

This type of payment is used to motivate workers to increase their productivity at work. One of these methods is guaranteed payments, the amount of which is equal to a fixed percentage of the volume of sales of marketable products. The bonus form of payment implies receiving a certain percentage of the company’s income obtained due to an increase in production capacity. As a rule, this approach is used in cases where a company wants to promote one of its products on the market.

Wages are part of the social product, which is given to the worker in cash in accordance with the quantity and quality of labor expended

The last type of incentive payment is payment proportional to work performance. When using this system, the head of the company sets a certain cost for each product unit. Most often, this technique is used in those enterprises that want to increase the productivity of work and the amount of production capacity.

Cases of payment of wages in kind

The form of remuneration under consideration is used at enterprises whose products the employee can regularly and effectively use. For example, quite often at enterprises in the agricultural sector of the economy, in conditions of an unstable situation of the organization, it is practiced to pay part of wages in food products.

Products issued as wages must be suitable for use. As a general rule, the organization makes payments in kind in the form of consumer goods. Wages in kind are given to personnel taking into account qualifications, quality of work, number of hours worked, and can be used as an incentive measure.

Author of the article

Components of the tariff form

To determine the amount of labor payments for the tariff form of payment, special reference books are used. Such printed collections contain information about the level of qualifications of workers and the amount of tariffs. The tariff rate is the amount of payment for the fulfillment of labor obligations during a period of time with a certain duration. As the worker's qualification level increases, the tariff rate increases, which is explained by the increase in the complexity of the labor process.

When using the form of payment in question, it is very important to take into account the size of the tariff scale, which is a combination of the employee’s qualifications and the tariff rate. The tariff indicator is used to calculate the percentage relationship between the level of qualifications and the amount of wages.

When an employee increases his rank, the level of remuneration for work increases by a certain percentage.

In addition to all of the above, the salary of each employee is determined by labor standards. This means that each worker must complete a certain amount of work to receive financial reward. For each type of work activity, a certain standard is established, which allows you to analyze the effectiveness of the worker’s contribution.

Enterprises independently develop and approve forms and systems of remuneration

It should be separately mentioned that the type of salary depends on the chosen method. When choosing the system under consideration, the following types of payroll are used:

1. Official salary - in this case, the salary is calculated based on the rate at the tariff used. This method is also called simple time payment. The amount an employee earns is closely related to the amount of time worked. In the event that the employee has worked the established norm, the salary will be equal to the official salary. If an employee is absent for one or more days in a month, the amount of earnings will be lower than the established tariff rate.
2. Time-based bonus type - this type of calculation of labor payments implies the calculation of a bonus. The amount of bonus payments is indicated in local documents used within the company. As a rule, the premium amount is set as a certain percentage of the tariff rate.

What it is?

The salary of each employee is determined individually based on several parameters. With a salary-bonus system, this is salary, bonus and other payments. The tariff salary is calculated based on the qualifications required to perform specific work on the ETKS grid.

This amount is multiplied by the tariff rate increase factor, determined according to the same directory. This salary is reflected in the staffing table and is the basis for calculating the official salary. The official salary is calculated when an employee is hired or transferred to another position.

For calculations, the following is added to the tariff salary:

1. contract promotion . It is established individually for each employee based on an agreement with the employer;
2. promotion for class or category . Established for employees who have been assigned a category or grade due to long experience, education and other factors;
3. skill level . In some positions, for an employee with the highest qualifications, a tariff salary will initially be chosen one level higher than for an employee with an average qualification occupying the same position;
4. level of complexity of work . Employees and managers of different structural divisions do not have the same salaries due to differences in the volume and complexity of work, despite formally identical positions.

The bonus is calculated as a percentage of the official salary based on the results of the month worked. Bonus indicators for each staff unit are prescribed in the Regulations on Bonuses or other local documents developed by the organization’s specialists and approved by its head. Such documents are subject to mandatory approval by the labor protection service.

An employee may be entitled to the following allowances:

• for difficult working conditions;
• for working in harmful or dangerous work;
• for work in unfavorable climatic or environmental conditions;
• overtime, weekends, holidays and night hours;
• for combining professions (positions).

The totality of all these accruals forms the employee’s salary based on salary and bonuses.

Expert opinion

Irina Vasilyeva

Civil law expert

If a person has worked for less than a full month, all types of payments are reduced in proportion to the number of days missed.

Sales percentage

The system discussed above is more suitable for production. Where it is appropriate to talk about percentages on sales of goods, you can set a minimum salary. Please note that the amount must not be lower than the minimum wage (4330 rubles), and it is also necessary to take into account the value of the regional minimum wage, which may be higher than the federal one. The specified amount is established in the staffing table and in the employment contract. The last document must state that the employer, by agreement with the employee, has the right to establish an additional payment depending on the products sold. A separate document needs to specify the mechanism for the formation of the “percentage of sales” payment. Thus, local regulations and an employment contract will not contradict either themselves or the current labor legislation. In this case, it is necessary to draw a clear line between salary and interest: for which work a salary is paid, and for which interest is paid. This is necessary in order to avoid, for example, the following situation. The employee comes during his working hours, does not violate internal labor regulations, performs his duties properly, but the effectiveness of such work is zero - sales do not grow. You can’t fire someone, and you can’t not pay your salary either, since there are no legal grounds. This line must be regulated in the employment contract (in relation to salary) and in the agreement on the payment of interest on sales. In these documents, and especially in the interest agreement, it is necessary to establish what work will be paid based on the quantity of goods sold. That is, a certain minimum is fixed for which the employee will receive a salary, and work done above the minimum is rewarded with interest (additional payment). It is also important for entrepreneurs not to make the mistake: working under an employment contract and under an interest payment agreement is one job. Otherwise, the employee may be required to pay overtime. Therefore, it is necessary to separate salary and interest work according to the principle: salary - time, interest - actions.