Wage-time is what? Varieties of time wage payment

Payroll is a process controlled by the labor code and legislative acts. The choice of the employer has several forms that can stimulate the employee and truly reward the efforts. The remuneration of labor, calculated according to the actual hours worked, is the so-called monthly wage. This is a form independent of the result of the performed duties. Only a certain period of time is taken into account. Consider the order of its calculation and variety.

In which cases is it used?

Time wages are a method of settling accounts with employees whose work does not directly affect the overall productivity of the enterprise. Obviously, the foreman of the workshop with proper motivation will perform more outfits, if he is interested in this. The product produced in his shift is proportional to the effort expended.

Work, for example, a teacher consists of "issuing" hours, i.e., actually conducted lessons. There is a situation in which it is difficult to calculate how much work the employee has done: this month they have learned the material everything, in the next two-thirds. And how can this be established for sure? But to evaluate the work is also somehow necessary. Here, the time-based wage system also comes to the rescue.

Elements of the tariff system

In fact, time-based wages are a value determined by multiplying the tariff rate by the time worked. Tariff rate is listed as the absolute amount of wages per unit of time. As the initial value, the minimum rate of the first digit is applied. It is used both for the calculation of basic wages and for the calculation of allowances. The set of categories of workers and the values of the corresponding coefficients form tariff grids.

Details of the rates and labor standards that must be met per unit of working time are contained in the tariff-qualification guides. Thus, the size of the worker's wages directly depends on his rank or category, as well as on the complexity of his duties. If work is conducted in harmful or difficult conditions, an increased rate is set.

Unified tariff grids are developed by both the state and commercial enterprises. To comply with the rules and regulations of labor legislation, as well as the correct assignment and definition of categories, tariff-qualification requirements and a qualification guide for different positions and spheres were introduced. On their basis, the company's management issues its own tariff scale or adheres to state-owned UTS.

Basis for settlement

The enterprise has a developed tariff system that does not contradict the law. What else is needed to calculate the salary and what data is allowed in this case to refer to? The main document is the time sheet. It contains detailed information on the actually worked hours / days, as well as badges with an indication of the reason. The accountant makes calculations only on the basis of the data given in the report card. The time system of wages takes into account every worked hour and day. The need for charging compensatory and extra-bonus payments, such as overtime, access to holidays and weekends, sick leave, travel allowances is also reflected in the report card.

Types of time labor payment

Disagreements arise even within the framework of one system of settlements with employees. For example, it is more convenient for specialists and managers to charge salaries as a salary. For some areas of activity it is necessary to motivate the staff additionally, adding a bonus part. Someone works on hour shifts, which encourages the use of hourly rates. All this led to an additional delimitation of the common time-based system.

In its pure form, it practically does not occur, but often the workers are faced with its varieties:

• Simple time-based;
• Premium-time;
• Time-based with an overhead part;
• Piecework-time;
• Time with the established standard task.

Each of them is a standard of settlements with employees stipulated by the Labor Code. Let us consider their characteristics in more detail.

Simple time wage

Based on the name, it is easy to guess that this is the most "easy" and "transparent" for calculating labor payment. Earnings are accrued on the basis of time worked. Time spent efficiently or not - does not affect the salary received. From month to month, a stable employee receives almost the same amount, which fluctuates insignificantly because of the different number of days off in a month. And lazy people, and workaholics will be rewarded equally. Is it fair? The majority of employees and employers such system more than arranges. Stability is the main "plus" of this form of payment. The lack of influence on the employee in the form of "motivation" and "demotivation", as well as some injustice of equal remuneration, regardless of the efforts made, is the main "minus".

Let us return to the calculations. Based on the actual hours worked and the convenience of its accounting, one hour, a day or a month can be taken as a unit. Accordingly, hourly, daily and monthly wages are formed, on a per-hour basis. This is calculated by the formula: 3 _n = T _c × B _f , where:

• T _c - tariff rate (hourly or daily).
• In _F - actually worked time (the number of hours, days).

The application of monthly tariff rates (monthly payment) changes the calculation procedure: З _п = В _ф ÷ В _н × T _с , where В _н means the nominal number of working days in a month according to the schedule, while for В _ф take the actually worked days.

Time payment with an invoice

Unlike the simple time-based form, the salary that is due to the employee on a monthly basis remains constant at all times. In order to receive this part of the salary it is necessary to work out the set number of days in a month and hours in working days. For example, the enterprise works 5 days a week for 8 hours. Having fulfilled the conditions set by the employer, the employee will receive a fixed salary. The amount of wages will be the same in each month, regardless of how many working days "fell" for the period. Recalculation will come only in the case of absences, exit to sick leave or leave. And payments will be made not on the basis of tariffs, but based on a monthly salary.

An example of the calculation of salary remuneration

Consider the situation when the employee is assigned a monthly salary, and one of the months has not been fully worked out. For the initial data, we accept the condition: a 40-hour working week is established with a salary of 25 thousand rubles. The first month was fully worked out. The next employee went on paid leave for 14 days. 22. The number of working days in each month should be 22. Calculate the salary.

What is required of an employee to receive a salary? To be at the workplace the required number of hours and days per month. In the first case, the employee fulfilled his duty and receives 25 thousand rubles due. What about the second month? Calculation of time-based wages with an overhead part with incomplete production will look like this:

• 25 000 ÷ 22 × (22 - 14) = 9091 р. (Will be a month's salary for the second month).

Vacation will be calculated on the basis of a salary of 25 thousand rubles, and the employee in the amount will receive 9091 rubles. Plus payment for leave.

Calculation of the tariff daily rate

What would have changed if the calculation had been based on a daily rate? Actually worked time (in this case 22 days and 8 days) would be multiplied by the established tariff rate. To ensure that the discrepancy in the answers does not embarrass the reader, let us take it based on the first condition (25 000 ÷ 22 = 1137 rubles):

• 22 × 1137 = 25,014 p. - salary for the first month;
• 8 × 1137 = 9096 rubles. - salary for the second month.

There is a difference in the calculations. With a fixed salary, one way or another, you have to calculate the average daily pay for hospital or holiday pay or to make other deductions / surcharges. In the case of day or hourly tariffication, the unit of earnings is established.

Time payment with bonus

Interesting for both the employer and the employee, the method of calculation is the bonus salary (time-based). It is both guaranteed payments for spent days / hours and motivation to perform their duties better to get a premium. In the employment contract, conditions are prescribed, observance of which rewards the employee with additional payments in his favor. As a condition can be: the fulfillment of the sales plan, seniority, the 13th salary, the results for the quarter / half-year / 9 months and so on. The time-premium salary is calculated on the basis of the interest rate of the bonus or the amount specified in the employment contract.

Mixed form of payment

The piece-time form of payment refers to a mixed payroll system. It combines fixed payment for worked hours / days or an overhead part and a reward for the volume of products (sales).

Piece and time wages are combined into one system where it is convenient for the employer. Usually this method of calculation is used in direct sales, various trade organizations, and some manufacturing enterprises. With a mixed form of payment, the employee is more interested in the final result. Usually the fixed amount of interest due to the employee is established from the volume of the sold goods or manufactured products. So, the piece-rate part is not limited, which allows a person to directly influence the level of his earnings.

Despite the obvious advantages of the mixed system, in practice this form of payment often disappoints: the employer deliberately understates the amount of salary. Performance is not always directly dependent on the employee, which ultimately results in a small income, which is difficult to live with.

Example of calculation according to the piece-time rate

As already known, the accrual of time wages is based on actual hours worked. Consider the situation in which the employee has an hourly rate and 10% of the amount of output per month. We calculate his salary, if it is additionally known that the hourly rate for the employee is 120 rubles. In a month, 180 hours have been worked out. The volume of manufactured products amounted to 124 thousand rubles.

We will calculate the time wage with the piecework part:

1. Зп = В _ф × Т _ч = 180 × 120 = 21 600 р.
2. 124,000 × 10% = 12,400 r.
3. 21 600 + 12400 = 34000 r.

The employee will receive 34 thousand rubles.

Calculation of salary with a standardized assignment

This is a kind of time-premium payment. The amount of work that is to be performed within a certain time is established. In the case of compliance with the prescribed task - additional earnings in the form of a fixed percentage of the salary or the amount calculated according to the tariff coefficients. The time form of wages guarantees the receipt of remuneration for work. The extra charge for the fulfillment and overfulfilment of the plan, as well as the proper quality or saving of electricity costs and other things, perfectly stimulate the employee.

Unlike the time-piece, there is no direct connection with the amount of overfulfillment. The percentage is calculated from the already accrued wages, as a bonus. In the piece-wise form, calculations are made from the amount of the generated turnover.

Modern wages are time-based - a combination of its various forms, suitable for a specific situation. Salary based on time worked - the possibility of calculating with an employee whose productivity can not be counted in cash or natural meters. With the help of a bonus or piecework part, as well as setting a standardized task, the employer gets the opportunity to motivate the employee to improve efficiency and quality. Wages with time-based pay are the point of contact of the interests of the company and an individual employee.