FinanceAccounting

How does the company pay?

Remuneration of labor in an enterprise depends on three elements that are interrelated and interdependent: the standardization of labor, the tariff system and the form of wages accepted in the organization.

The tariff system includes the tariff rate, which affects the payment for hours worked (day), tariff scale and tariff book. Tariff grid reflects the ratio in which the payment of labor at the enterprise, depending on the level of work and qualifications of employees. Tariff guide is designed to determine the level of work and workers. If the labor payment for the enterprise is charged, then the simplest jobs are paid at the rate of the first category. The remuneration of workers performing more complex operations will exceed this size and depends on the assigned tariff coefficient.

The system of labor remuneration in the enterprise can be non-tariff. At the same time, the salary of employees depends entirely on the final result of the work performed. With this method of payment, there is no fixed salary (tariff rate). Such a system is suitable in those cases when it is possible to take into account the results of each individual worker's work with the overall responsibility and interest of the team.

The wage system is divided into forms. They depend on the main indicator, which determines the results of labor. Most often, the two most common forms of wages are used : piece-rate or time-based. In this case, the form, in accordance with which wage is paid, enterprises choose independently.

The measure of labor in the time calculation of payment is the amount of time worked. Earnings at the same time are calculated based on the salary (or the employee's wage rate).

With a piece-rate form, earnings are calculated taking into account the quality and quantity of work done or products produced. At the same time, wages are calculated according to the piece rate established in the organization for each completed unit of output (works).

It is very important that the form by which wages are paid at the enterprise is correctly determined. Its choice depends on some factors: the organization of labor and production, the nature of the equipment, the specifics of the technological process, the requirements that the organization sets for the quality of manufactured products and the expenditure of material and labor resources.

The time wage is best applied when:

  1. Automated, hardware, strictly regulated production, in which the worker can not influence the technological time in any way;
  2. High requirements imposed on the quality of products, which are completely dependent on workers;
  3. The possible increase in output in the workplace, where this is not required by production.

This type of pay is typical for duty locksmiths, electricians, accountants, storekeepers, workers of technical control services. This is explained by the difficulty of quantifying and normalizing their work.

The piece-rate work payment at the enterprise is effective under the following conditions:

  1. The organization's need for increased output, increased labor productivity in a certain area;
  2. Possibility to increase production by reducing time costs;
  3. The ability of workers to raise labor productivity in conditions of stable technology and with the normal quality of the work performed.

These conditions are typical for organizations in which a mechanized, manual or mixed type of labor is used. When choosing piecework wages, it is necessary to take into account that even in the case when there are all necessary conditions for a significant increase in output, but at the same time the quality of work worsens, material resources are used irrationally and equipment is worn out prematurely, then it is best to refuse this form of salary.

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