INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

THEORETICAL PART

1 ORGANIZATION OF REMUNERATION AT THE ENTERPRISE. . . . . . . . . . . . . . . . . . . . 6

1.1 The concept of workers' wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.2 Principles of organizing wages in modern conditions. . . . . . . . . . . . . . 7

1.3 Forms and systems of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven

1.4 Tariff system of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

1.5 Tariff agreements and their role in regulating wages. . . . . . . . . 23

1.6 Foreign experience in remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . thirty

1.7 Composition and structure of the enterprise’s wage fund. . . . . . . . . . . . . . . . . . thirty

PRACTICAL PART

2 ORGANIZATION OF REMUNERATION IN OJSC “NORTHERN MN” . . . . . . . . . . . . . . 36

2.1 Brief description of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

2.2 Composition and structure of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

2.3 Analysis of personnel movement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

2.4 Description of the forms and systems of remuneration in force at the enterprise. . . . . . . 41

2.5 Calculation of the structure of the wage fund for 2004. . . . . . . . . . . . . . . . . . . . 43

2.6 Calculation of the share of labor costs in the cost of production. . . . 50

2.7 Assessment of the effectiveness of the use of funds for wages in 2004. . . 51

CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

BIBLIOGRAPHICAL LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Application 1.2

INTRODUCTION

Labor resources include that part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry.

The volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the enterprise’s supply of labor resources and the efficiency of their use.

The use of labor resources in an enterprise must be considered in close connection with wages, since wages for workers are the price of labor resources involved in the production process.

Being the main source of income for workers, wages are a form of remuneration for labor and a form of material incentive for their work. It aims to reward employees for work performed and motivate them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the growth rate of labor productivity and stimulates the improvement of workers' skills.

Wages are also part of the costs of production and sales of products, which goes to pay the labor of the enterprise’s employees. Properly organized remuneration of employees minimizes labor costs in the cost estimate, which will positively affect the financial condition of the enterprise.

Purpose This course work is a comprehensive analysis of the organization of remuneration at OJSC "Northern MN".

In accordance with the purpose, this course work included the following: tasks:

• description of the theoretical aspects of the formation of wages at an enterprise in modern conditions;
• determination of the composition and structure of personnel;
• personnel movement analysis;
• description of the forms and systems of remuneration in force at the enterprise;
• calculation of the structure of the financial wages;
• assessment of the effectiveness of funds spent on labor costs.

Object of study is the organization of OJSC "Northern MN".

THEORETICAL PART

1 ORGANIZATION OF REMUNERATION AT THE ENTERPRISE

1.1 Concept of employee wages

Remuneration of workers is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed.

The amount of this compensation has well-defined quantitative limits, since, on the one hand, they must ensure:

a) to the employee - a certain level of satisfaction of his personal and social needs necessary to restore his ability to work consumed in the production process;

b) to the employer - obtaining from the employee at a given workplace the result necessary to achieve the final goal of the enterprise.

There are monetary and non-monetary (in kind) forms of remuneration. The main one is the monetary form, which allows the worker, in the conditions of the existence of money as a universal commodity equivalent and the most universal means of payment, to use it most effectively to satisfy his needs. In modern conditions, non-monetary forms of payment are resorted to very rarely. However, in conditions of disrupted monetary circulation, hyperinflation and an unstable, crisis state of the economy, and the absence of a reliable mechanism for indexing income to rising prices, non-monetary forms of remuneration could become more widespread.

For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of ability to work and a member of society. The employee’s interest is to increase wages (income) by increasing both his labor contribution and labor results, and the price of his labor efforts.

For an employer, remuneration of employees is always an expense on labor as a resource involved in the production process. The employer's interest is to minimize labor costs per unit of output as a result of both more productive use of the employee during working hours at an agreed payment per unit of this time (wage rate), and the conclusion of more favorable terms of employment.

In a developed market economy, wages are the price paid to a worker for the use of his labor, the value of which is determined by the labor market, that is, the demand for labor and its supply. The greater the demand for a particular labor force and the less its supply, the higher the wages, and, conversely, the higher the supply, the lower the wages.

1.2 Principles of organizing remuneration in modern conditions

The main task of organizing wages is to make wages dependent on the quantity and quality of the labor contribution of each employee and thereby increase the stimulating function of each employee’s contribution.

The organization of remuneration involves:

• determination of forms and systems of remuneration for employees of the enterprise;
• developing criteria and determining the amount of additional payments for individual achievements of employees and specialists of the enterprise;
• development of a salary system for employees and specialists;
• justification of indicators and bonus system for employees.

Issues of labor organization occupy one of the leading places in the socio-economic policy of the enterprise. In a market economy, the practical implementation of measures to improve the organization of labor should be based on compliance with a number of principles of remuneration, which must be based on the following economic laws:

r the law of reimbursement of costs for the reproduction of labor;

r law of value.

From the requirements of economic laws, a system of principles for organizing remuneration can be formulated, including:

• the principle of payment based on costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the modern level of economic development. Currently, the principle of payment based on costs and results of labor, and not just costs, is more strict;
• the principle of increasing the level of wages based on an increase in production efficiency, which is determined, first of all, by the action of such economic laws as the law of increasing labor productivity, the law of increasing needs. It follows from these laws that an increase in employee wages should be carried out only on the basis of increasing production efficiency;
• the principle of faster growth in the productivity of social labor compared to the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary savings and further expansion of production;
• the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to ensure a material interest in certain results of labor, but also to interest the employee in increasing labor efficiency. The implementation of this principle in the organization of remuneration will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.

Wages are closely related to labor productivity. Labor productivity is the most important indicator of the efficiency of the labor process; it represents the ability of a particular worker to create a certain amount of product per unit of time. And wages related to monetary remuneration are paid to the employee for work performed.

Wages, being a traditional factor of labor motivation, have a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has pay scales that incentivize people to work. In order to ensure stable productivity growth, management must clearly link wages and promotions to indicators of labor productivity and product output.

The reward system must be designed in such a way that it does not undermine long-term productivity efforts with short-term negative results. This especially applies to the management echelon.

Salary can act as a factor that de-stimulates the development of labor productivity. Slow work is often rewarded with overtime pay. Departments that have overspent on certain tasks this year can expect an increase in budgets for next year. The mere fact of spending more time is not an automatic indicator of more work being done, although compensation schemes often make these assumptions.

The policy should be to encourage things that increase productivity. An entrepreneur is rarely given complete independence in organizing remuneration. Typically, wages are regulated and controlled by competent government agencies.

Regulation of wages is carried out on the basis of a combination of government measures with a system of contracts.

State regulation of wages includes:

• legislative establishment and change of the minimum wage in the Russian Federation;
• tax regulation of funds allocated for wages by enterprises, as well as income of individuals;
• establishment of regional coefficients and percentages of premiums;
• establishment of state guarantees for wages.

Regulation of wages on the basis of contracts and agreements is ensured by: general, territorial, collective agreements, individual agreements (contracts).

There are three types of income and wage policies:

• controlling inflation through taxes and fiscal measures;
• revenue regulation based on government rules and regulations;
• tripartite cooperation policy.

All these elements take place in Russia. But with excessive wage differentiation, a centralized wage policy is unlikely to bring good results. Focusing on tax regulation of income can stimulate the black market. Therefore, the main hope, apparently, lies in the policy of negotiations, in particular regarding the approval of wage levels that ensure flexible and fair remuneration.

The subsistence minimum is an indicator of the minimum composition and structure of consumption of material goods and services necessary to maintain human health and ensure his life. The subsistence minimum is used to justify the minimum wage and old-age pension and to establish the minimum amount of unemployment benefits and scholarships for the period of professional training of citizens in the direction of the employment service.

The minimum wage is the lowest limit on the cost of unskilled labor, calculated in the form of cash payments per month that employees receive for performing simple work under normal working conditions. The minimum wage is determined taking into account the cost of living and the economic capabilities of the state. The minimum payment is determined at 40% of the subsistence level calculated per capita, which involves periodic revision taking into account the consumer price index and service tariffs.

The Federal Law of the Russian Federation “On increasing the minimum wage”, the minimum wage was established on January 1, 1998 - 83 rubles 49 kopecks.

The minimum wage rate is based on the minimum wage. The monthly minimum wage of an employee who has fulfilled his labor obligations (labor standards) cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments. When determining the minimum wage (salary) for employees of an enterprise, the employer is obliged to provide them in a higher amount than the minimum wage established by Federal Law. At the level of the minimum wage, the workers' rate is set in cases where the enterprise is experiencing economic difficulties, or as a special measure to prevent the mass layoff of workers.

The Unified Tariff Schedule is intended to regulate the remuneration of public sector workers; it is the basis of the tariff system. It represents a scale of tariffs and remuneration for all categories of workers from working class to organizational leaders.

Remuneration of workers in non-budgetary spheres (municipal, private organizations, joint-stock companies, limited liability companies, etc.) is determined by the owner of the enterprise, based on the legally established minimum amount of payment of industry and special agreements, enshrined in agreements and contracts, and is regulated by the current system of taxation on profit (income) of an enterprise.

In a market economy and the expansion of the organization's rights in the field of remuneration, the rates (salaries) of the bonus system and the terms of payment of remuneration for length of service are determined in the collective agreement. Employment contracts may provide for higher wages than those provided for in collective agreements. The specific amounts of incentive payments are determined by the employer based on the employee’s performance.

Payments to employees are made in priority order in relation to other payments of the enterprise after taxes.

1.3 Forms and systems of remuneration

The procedure for calculating wages for employees of all categories is regulated by various forms and wage systems.

Forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment.

For this purpose, various indicators are used that reflect the results of labor and the actual time worked. In other words, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective performance results.

The structure of wages depends on how the form of labor is used at the enterprise: whether it predominates conditionally - a constant part (tariff, salary) or a variable part (piecework earnings, bonus). Accordingly, the influence of material incentives on the performance indicators of an individual employee or a team of a team, site, or workshop will also be different.

The most common forms of remuneration at enterprises of various forms of ownership are: piecework– payment for each unit of product or volume of work performed and time-based– payment for time worked, but not calendar, but working, normative, which is regulated by law. Both piecework and time-based forms of remuneration can be represented as systems (see Fig. 1).

There are a number of conditions under which it is advisable to use one or another form of remuneration. Conditions for applying piecework wages:

• the ability to accurately record the volume of work performed;
• the presence of quantitative performance indicators that directly depend on a specific employee;
• the possibility of technical standardization of labor;

Monthly

Rice. 1. Forms and systems of wages

• the ability of workers at a particular site to increase production or the volume of work performed;
• the need at a specific production site to stimulate workers to further increase production output or the volume of work performed.

r deterioration in product quality;

r violation of technological regimes;

r deterioration of equipment maintenance;

r violation of safety requirements;

r overconsumption of raw materials and supplies.

Conditions for applying time-based wages:

• lack of possibility to increase production output;
• the production process is strictly regulated;
• the worker’s functions are reduced to monitoring the progress of the technological process;
• functioning of flow and conveyor types of production with a strictly specified rhythm;
• An increase in product output may lead to defects or deterioration in quality.

At each specific enterprise, depending on the nature of the products, the presence of certain technological processes, the level of organization of production and labor, one or another form of remuneration is used. For example, piecework wages may be ineffective if only the piecework-bonus or piecework-progressive option is used, but if you use the chord system, its effectiveness increases. At the same enterprise, depending on the production of a specific type of product in the workshops, the options for applying remuneration may also be different.

In market conditions, there is no strict regulation that was characteristic of a planned economy, so an entrepreneur and enterprise management can check any of the existing remuneration options and apply the one that best suits the goals of the enterprise.

Let's consider how remuneration is determined when using one form or another.

With a direct piecework system, or simple piecework, labor is paid at rates per unit of production. Individual piece rate per unit of product or work is determined by the formula:

where is the hourly tariff rate established in accordance with the category of performance

of hired products, rub./hour;

– hourly rate of production of this product, units. prod./person - hour;

– standard time per unit of production (work), people. - hour/unit cont.

The worker's total earnings are determined by multiplying the piece rate by the number of products produced during the billing period.

At piecework - bonus In the system, the worker receives payment for his work at direct piece rates and additionally receives a bonus. But for this, the indicators for which bonuses are awarded must be clearly established and communicated to each performer. It is important to ensure that newly hired workers are informed about this. In addition, the size of the bonus for meeting and exceeding these indicators should be established. These may be indicators of labor productivity growth; increasing production volumes; fulfillment of technically sound production standards and reduction of standardized labor intensity; fulfillment of production tasks, personal plans; improving the quality and grade of products; defect-free manufacturing of products; preventing marriage; compliance with regulatory and technical documentation, standards; saving raw materials, materials, tools, lubricants and other material assets.

The number of indicators can be increased; the use of one or another is determined by the specific production conditions prevailing at a given enterprise. For example, the company has an increased number of complaints from suppliers or the company is trying to enter the foreign market with its products, where quality requirements are significantly higher.

Naturally, in these conditions, the requirements for product quality and performance discipline increase, and the list of indicators for which bonuses are awarded should also contribute to solving this problem. However, the list of these indicators should not be too large (no more than five to seven), since more of them are not realized and remembered by the employee.

At indirectly - piecework system, the size of a worker’s earnings is directly dependent on the results of the labor of the workers he serves - piece workers. This system is used to pay not the main workers, but auxiliary workers (adjusters, adjusters, etc.).

The indirect piece rate is calculated taking into account the production standards of the workers served and their number according to the formula:

where is the tariff hourly rate of the worker served, paid indirectly

new piecework system, rub.;

– hourly production rate (productivity) of one serviced worker;

what (object, unit) in units of production;

– number of serviced workers (objects, units) – standard of service

Total earnings are calculated by multiplying either the rate of an auxiliary worker by the average percentage of fulfillment of the standards of the workers served - piece workers, or indirectly - the piece rate of the actual output of the serviced workers:

where is the worker’s total earnings, rub.;

– hourly wage rate of an auxiliary worker transferred to space

piecework wages, rubles;

– the amount actually worked by this auxiliary worker

people - hours;

– weighted average percentage of fulfillment of production standards by all service providers;

workers, objects, units shared by this employee;

where is the indirect piece rate per unit of product produced by j - m ob-

workers served, rub.;

– actual quantity of products produced in a given period j - volume -

to the worker served in the appropriate units of measurement.

At piecework - piecework wage rates are set for the entire volume of work (and not for a separate operation) based on current time standards or production standards and prices. With this remuneration system, workers are rewarded for reducing the time required to complete work, which strengthens the stimulating role of this system in increasing labor productivity.

At piecework - progressive system, the worker’s labor is paid at direct piece rates within the limits of fulfilling standards, and for production in excess of standards - at increased rates.

A worker’s earnings with piecework-progressive wages are determined depending on the adopted progressive payment system (for the entire volume or for part of the volume of work performed in excess of the norm) according to one of the following formulas:

where is the amount of the worker’s basic earnings, calculated using direct piecework

prices, rub.;

– the amount of piecework earnings of a pieceworker, accrued according to direct

piece rates for part of the work (products), paid according to

progressive payment system, rub.;

– fulfillment of production standards by workers;

– the basic level of production standards, above which payment is applied according to

increased prices;

– coefficient showing how much the piece rate increases

for production of products in excess of the established norm;

– coefficient showing the ratio of progressive piece rates

(on a scale to the basic piece rate, this coefficient is greater than 1).

With piecework-progressive wages, special attention should be paid to determining the normative baseline, developing effective scales for increasing prices, and accounting for output (products and actual time worked.

The piecework form of remuneration can be applied individually for each specific employee, or it can have collective forms.

Widespread contracting form of remuneration. Its essence is the conclusion of an agreement, according to which one party undertakes to perform certain work and takes the contract, and the other party, i.e. The customer undertakes to pay for this work upon completion.

Under it, the earnings of each employee are made dependent on the final results of the work of the entire team or site.

The collective piecework system makes it possible to use working time productively, widely introduce the combination of professions, improves the use of equipment, promotes the development of a sense of collectivization and mutual assistance among workers, and helps strengthen labor discipline. In addition, collective responsibility for improving product quality is created.

With the transition to this remuneration system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is financially interested in completing all the work assigned to the team.

Payment of workers under a collective piece-rate system can be made either using individual piece rates, or on the basis of rates established for the team as a whole, i.e. collective rates.

It is advisable to establish individual piece rates if the labor of workers performing a common task is strictly divided. In this case, the salary of each worker is determined based on the price for the work he performs and the quantity of suitable products released from the assembly line.

When using collective piece rates, a worker’s salary depends on the output of the team, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker and the adopted method of distributing collective earnings.

The main task of salary distribution is to correctly take into account the contribution of each employee to the overall results of work.

Two main methods are used to distribute collective earnings among team members.

First method is that earnings are distributed among team members in proportion to tariff rates and time worked.

The earnings of a team of workers are determined by multiplying the team’s piece rate per unit of production by the amount of work actually completed by the team:

If a team carries out a variety of work, assessed at different prices, then the total earnings of the team will be determined by the formula:

The designations here are the same as in the previous formula, and the index means a specific type of work and a specific price for this type of work.

Second– using the “labor participation rate”. A tariff-free wage system is a system in which the wages of all workers represent the share of each worker in the wage fund.

A tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production.

This system is used for personnel management of auxiliary workers, for time-wage workers.

A type of non-tariff wage system is contract system. In the contract form of hiring workers, wages are calculated in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and level of remuneration, specific tasks, consequences in case of early termination of the contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.

With time-based wages, the employee receives monetary remuneration depending on the amount of time worked, however, due to the fact that work can be simple and complex, low- and highly skilled, differentiation of wages is necessary, which is carried out using tariff systems. Components of the tariff system:

• tariff rate - the absolute amount of wages for various groups and categories of workers per unit of time. The starting rate is the minimum tariff rate, or the tariff rate of the first category. It determines the level of payment for the simplest work. Tariff rates can be hourly or daily;
• tariff schedules – serve to establish the ratio of wages depending on the level of qualifications. A set of tariff categories and corresponding tariff coefficients. The tariff coefficient of the lowest category is assumed to be equal to one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are greater than the tariff rate of the first category.

Differentiation of wages for workers is carried out depending on the complexity of the work performed and qualifications. It contains tariff categories and coefficients. May vary depending on the type of production and type of enterprise. Basically, a six-grade grid is used, where the first category corresponds to the simplest jobs, that is, the lowest earnings, and the sixth to the highest.

Time-based wages have two systems: simple time-based and time-based - bonus.

Worker's earnings at simple time-based system is calculated as the product of the hourly (daily) tariff rate of a worker of a given category, (in rubles) by the time worked in a given period (in hours or working days, respectively), i.e.:

At monthly wages, a worker’s time-based earnings are determined by the formula:

where is the monthly time wage of the employee, rub.;

– the number of working hours according to the schedule in a given month;

- the number of hours actually worked by the worker.

At time-based – bonus In the remuneration system, an employee receives an additional bonus in addition to his salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the employee’s contribution to the overall results of labor.

For managers, specialists and employees, a system of official salaries is used. Official salary – This is the absolute amount of wages established in accordance with the position held. Analytical calculations are needed that can significantly increase the efficiency of setting a particular salary.

In addition to the tariff wage, the current legislation provides for various additional payments for deviations from normal working conditions. Such additional payments include additional payments for work at night and overtime, weekends and holidays, temporary replacement of an absent employee, team management, for performing work requiring higher qualifications, class for drivers and others. The procedure for calculating various surcharges is different. The amounts and terms of payments are determined in the collective agreement.

1.4 Tariff system of remuneration

The tariff system is a set of standards with the help of which differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. The main standards included in the tariff system and thus being its main elements include tariff schedules and rates, tariff and qualification directories.

The wage tariff system is the most important tool for centralized wage regulation. It allows you to provide:

a) national economic unity in wages, implementation of the principles of equal pay for equal work throughout society;

b) comprehensive differentiation of the main part of wages and its final value in accordance with differences in complexity, severity, intensity, working conditions, and qualifications of workers;

c) steady growth of wages based on the predominant growth of labor productivity.

With the help of the tariff system, sectoral and territorial regulation of wages occurs.

The tariff system has sufficient flexibility to stimulate not only the growth of workers’ qualifications and the retention of personnel in critical areas of production, but also a direct increase in labor productivity through the rationalization of production, the combination of professions, positions and functions, the expansion of service areas, the introduction of progressive norms and labor cost standards, reduction of management personnel.

For this purpose, systems of tariff surcharges and allowances are used for professional skill and high qualifications, combination of professions and performance of the established amount of work by a smaller number of workers, increased tariff rates for remuneration of multi-machine operators servicing an excess number of machines, units and apparatus, as well as for work that are standardized according to industry and inter-industry standards.

The tariff system, like the entire organization of wages, does not remain unchanged. Scientific, technical and social progress of society, changes in the conditions of reproduction of the social product, production relations and labor force necessitate periodic revision of tariff rates and other elements of the tariff system.

The development of a tariff system at an enterprise can either be based on existing methodological and practical recommendations (i.e., use a single tariff schedule for the public sector, industry and regional tariff systems reflected in the relevant tariff agreements), or develop your own factory (company) tariff system .

The latter option is extremely labor-intensive and requires a high level of qualification of specialist developers, knowledge of modern remuneration systems, construction rules, etc. In this case, the specifics of production and labor, the situation in the goods and labor markets, and other factors are better taken into account.

The unified tariff schedule is a scale of tariffs and remuneration for all categories of public sector workers. Each group of workers (from workers to directors) occupies the corresponding range of ranks in a single tariff schedule. For example, the professions of workers are charged from 1st to 8th categories, technical performers for industry positions of employees - from 2nd to 5th categories, specialists - from 4th to 11th categories, managers - from 11th to 18th digits.

The unified tariff schedule should provide for a higher inter-category ratio in the lower categories than in the higher categories (see Table 1), for the purpose of social

protecting low-wage workers.

Differentiation of pay rates by category is carried out in a single tariff schedule only on the basis of the complexity of the work performed (job responsibilities) and taking into account the qualifications of employees.

Taking into account in wages other factors of its differentiation (conditions, severity, intensity of labor, the importance of areas of its application, labor results) is carried out through other elements of the organization of wages, is carried out through other elements of the organization of wages.

Table 1

Unified tariff schedule for remuneration of workers

Pay grades	Tariffs odds

An important element in the formation of a system of tariff rates for workers' remuneration is the tariff schedule.

The tariff schedule is a set of tariff coefficients (labor complexity coefficients) that determine the ratio of wages for labor of varying complexity. The tariff coefficient of the lowest category (simple or least complex types of work) is taken as one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are greater than the tariff rate of the first category.

Based on the tariff rate of the 1st category and the corresponding tariff coefficients, the tariff rate of any category of the grid is determined. If the tariff rates of all categories are established, then by dividing the tariff rate of each category by the tariff rate of the 1st category, the tariff coefficients of the corresponding categories are determined.

The relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of a given category exceeds the level of payment for work (workers) of the previous category.

Elements of the tariff system are also regional coefficients and a salary bonus for length of service. They perform compensatory and stimulating functions.

Regional coefficients serve to equalize the conditions for the reproduction of the labor force in areas with different natural and climatic conditions, and bonuses for experience create advantages in the remuneration of workers who are employed in sparsely populated and remote areas (the Far North and equivalent areas, as well as the southern regions of the Far East and Siberia), which are important for the development of the country’s economy, but are poorly supplied with labor resources.

The sizes of regional coefficients range from 1.1 – 2.0. Regional coefficients at each enterprise must be no lower than those provided by the government for individual regions. Their higher sizes at individual enterprises are due to their financial capabilities. Thus, through tariff rates of the 1st category, the company regulates differences in earnings according to the conditions, intensity, significance of work, through tariff schedules - according to qualifications, through regional coefficients of complexity of work performed - according to the place of application of labor.

The tariff and qualification reference book (TKS) or ETKS as a normative document is intended for the tariffication of work and workers. It is developed centrally and is mandatory for all enterprises. This makes it possible to maintain the same approach to the pricing of work and workers and to officially mark the assigned rank in the work book. The directory is also used to develop programs for training and advanced training of workers in the system of vocational education and directly in production.

All work in manufacturing sectors of the national economy is divided into 6 categories according to qualification level, with the exception of mechanical engineering and ferrous metallurgy (8 categories) and electric power industry (7 categories).

Qualification categories of workers are established by a plant-wide or workshop qualification commission, which, guided by the requirements of qualification characteristics, after checking the theoretical knowledge and practical skills of workers, sets wage categories for them in accordance with their qualifications and taking into account the work they perform.

This wage regulation mechanism has a number of features. First of all, we are talking about a centrally approved minimum wage, which is intended to fulfill the role of social protection of the interests of enterprise workers; secondly, the rates and salaries calculated in this way should establish reasonable differences in the remuneration of workers, whose work most determines the acceleration of production development and has increased significance for society. It is also assumed that it is advisable to base the decision on the levels of rates and salaries, as well as allowances, additional payments and bonuses on the collective contractual relations of owners (employers) and employees.

1.5 Tariff agreements and their role in regulating wages

Collective agreements are any written agreement regarding labor and employment.

The Law of the Russian Federation of March 11, 1992 “On Collective Bargains and Agreements” clarifies this concept in relation to the socio-economic conditions of our country. A collective agreement is called a legal act that regulates labor, socio-economic and professional relations between the employer and employees at an enterprise, institution, or organization.

The most important place in the collective agreement is occupied by the section devoted to remuneration of workers.

The organization of wages at an enterprise involves solving two interrelated problems:

• guarantees of remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
• ensuring the employer (regardless of who acts in this capacity: the state, joint stock company, private individual, partnership, etc.) achieves a result in the production process that would allow him (the employer) to reimburse costs and make a profit.

Thus, through the organization of wages, the necessary compromise is achieved between the interests of the employer and the employee, promoting the development of social partnership relations between the main subjects of the market economy.

The main requirements for the organization of wages at an enterprise, meeting both the interests of the employee and the interests of the employer, are to ensure the necessary growth of wages while reducing its costs per unit of production and to guarantee an increase in wages for each employee as the efficiency of the enterprise as a whole increases.

Considering that when organizing wages at an enterprise, the interests of employers and employees are affected, the main condition for their successful cooperation is that the parties have equal rights in resolving issues of wages.

In accordance with current legislation, the state determines only the minimum wage. All other issues of remuneration for specific employees are resolved directly at the enterprises. This procedure is enshrined in the Labor Code of the Russian Federation (Articles 80 and 81).

In a collective agreement, the level of minimum wage may be higher than the legally established minimum wage, as well as higher than the industry minimum provided for by the industry tariff agreement, but cannot be lower than it.

The basis for establishing for an employee a particular level of rate or salary, additional compensation, incentive payments and other payments is not a government decree or departmental decision, but a collective agreement concluded between the employer (owner or authorized person) and employees. An employer cannot unilaterally cancel or change a particular wage system if it is provided for in a collective agreement.

When developing an enterprise's own terms of remuneration in terms of tariff payment, the employer and workers' representatives, as already noted, must be guided by the relevant industry agreement. An enterprise can set specific payment standards - tariff rates, salaries, compensation payments - higher than those provided for in the industry agreement, based on its financial situation.

During collective bargaining, the parties must come to an agreement on establishing guaranteed wages for workers of various qualification categories. The main tool for determining wage guarantees and at the same time organizing labor incentives is the tariff system.

All conditions for remuneration of workers must be fixed in the collective agreement.

In the final version of collective agreements in developed capitalist countries, the parties do not focus on the problem of the minimum wage, since they already contain tariff rates and salaries established in absolute amounts and differentiated depending on qualifications. However, when discussing a tariff agreement, the parties inevitably face the question of determining lower wage limit.

The party developing the draft collective agreement and making demands is the trade union. When determining the level of requirements for increasing wages, one should proceed from a cost estimate of the minimum consumer budget; the ability of the enterprise to meet the minimum wage put forward as a requirement (i.e., the economic situation of the enterprise and the prospects for its development); the employment situation and the possible impact of wage increases on it; the strength of the trade union and the support of its demands by the employees of the enterprise.

The lower limit of the minimum wage at the enterprise is its value fixed in the sectoral or territorial-sectoral (if any) tariff agreement. Considering that the validity of these agreements extends to a large number of enterprises, the results of production and economic activities of which differ significantly, it is quite obvious that the named value represents the lowest limit of the claims of the enterprise’s trade union.

To determine the level of the minimum wage in an enterprise, put forward as a requirement to the employer, one should proceed from the cost of the minimum consumer budget (MCB), expressed in prices of actual purchases for a given region at the time of negotiations. It should be emphasized that we are talking about a minimum consumer budget that satisfies the minimum needs of one worker of working age not only for food and other essentials, but also for spiritual development. In this case, prices that are actually valid at the present time and directly in the given territory must be taken into account, as well as the availability of conditions for the consumption of goods in state trade (in the absence of such a possibility, market trade prices are taken into account). The party representing the interests of workers must keep in mind that the so-called physiological minimum, which is used by the government as the basis for determining the state minimum wage, does not ensure even the minimum reproduction of the labor force. It provides only the minimum acceptable physiological level of consumption, focused on the availability of certain supplies of food, clothing and other vital means of subsistence. The use of such a BCH is permissible only for a limited period due to an emergency situation. Its continued use leads to exhaustion and physical extinction of the workforce.

Of course, every enterprise is unlikely to be able to carry out qualified calculations of the cost of the minimum consumer budget. It is enough for an enterprise to use calculations carried out by regional state statistics bodies. It would be even better if such calculations would be carried out independently by regional trade union associations and promptly inform enterprises about changes in the cost of living in the region.

Taking into account the rather wide differentiation of wages at enterprises, which has developed as a result of price liberalization, we can say in advance that for some enterprises the real cost of the labor market will be too high to establish a minimum wage, while others have long overcome this threshold. The latter should focus on the achieved salary level when conducting negotiations.

Enterprises with low earnings should use the cost of the BCH as a starting point for subsequent bargaining. But before the start of negotiations, the trade union must determine the lower limit of its demands, i.e. the level of remuneration to which he can agree after, during tariff negotiations, the opposite side expresses its arguments in favor of reducing the demands of the trade union.

In order to negotiate on equal terms on issues of wage regulation with representatives of the employer, the trade union in the run-up to them must do a great deal of work to collect and analyze the necessary economic information, carry out calculations of the funds necessary to introduce new conditions of remuneration, identify and analyze the sources of their coverage, assess the real possibilities of the employer in increasing wages to the required level and its possible consequences for the development of the enterprise.

An additional argument confirming the fairness of the demands put forward can be an analysis of the movement of wages, prices for consumer goods and services and the financial performance of the enterprise for the previous year, in other words, an assessment of changes in the standard of living of workers (their losses).

During the negotiations, the level of tariff wages is discussed and reflected in the collective agreement, i.e. wages guaranteed to an employee when fulfilling established labor standards or job duties, regardless of the results of the production and economic activities of the enterprise. At the same time, trade unions are interested in ensuring that the share of wages protected by the collective agreement is as high as possible.

Wages (if their level is sufficient) can be considered reliably protected by the agreement if the share of the wage rate is 70 - 75%. Of course, in today's unstable situation of general insecurity, the issue of tariff guarantees may seem secondary. It seems, however, that neglecting it can have negative consequences not only in the current period, but also in the long term: the manager may develop the habit of straightening out the situation of the enterprise at the expense of the employees in a stable economic situation.

Simultaneously with determining the minimum, a trade union or other representative body authorized by employees proposes differentiation of tariff terms of payment: tariff schedules, official salary schemes and other systems for the correlation of wages for workers of different professional and qualification groups. Resolving the issue of differentiation of tariff payment conditions is no less important than establishing a minimum wage, since the reproductive and stimulating role of wages also depends on it.

Differentiation of tariff conditions can be built in the form of a single tariff schedule (ETC), on which all qualification categories of workers, specialists and managers are placed.

By presenting a basic salary scheme based on the complexity of the job performed and the qualifications of the worker, ETC serves as a means of ensuring social justice and implementing the principle of equal pay for equal work, regardless of the field of application. At the same time, it creates social protection for employees, since it guarantees a certain level of payment, taking into account the complexity of the functions performed and the qualifications of the employee.

For employers, the ETC provides a clear guide to possible trends in the labor market. Knowing the socially accepted ratios of wages for various categories of workers and their qualification levels, they will more easily find the most rational options for generating earnings to attract and retain the most productive workers, to stimulate high labor efficiency, and also to calculate

production costs.

The main task of the ETC is to regulate wage conditions on the basis of a single, comparable assessment of its complexity, to eliminate all existing deformations and prerequisites for discrimination of certain professional groups of workers. The fundamental principles of ETC construction are aimed at this:

• coverage of all types of activities by a single tariff schedule;
• grouping of blue-collar professions and white-collar positions based on the commonality of functions performed;
• assignment to ETC categories of blue-collar professions and office positions based on taking into account the complexity of the functions performed.

The choice of the type of increase in tariff coefficients (progressive, uniform, regressive) is important. The uniform increase in coefficients, which is more often used in practice, is the most objective and rational, since it stimulates workers to continuously improve their skills, without at the same time contributing to a significant gap in pay from low- and medium-skilled workers. However, during periods of crisis, when there is a sharp decline in production, significant financial difficulties arise, unemployment increases and many social problems worsen, a temporary deviation from the principle of an equal relative increase in tariff coefficients is possible. In such a situation, the choice of the type of relationship should be consistent with financial capabilities and the tension of the social situation. This can be a type of absolute increase in rates with a relative decrease in odds, or an equal relative increase in odds up to a certain point, after which regression begins.

Compensation and incentives for especially talented and efficient workers can be carried out with this type of relationship through individual forms of payment and incentive systems of a targeted nature.

If an enterprise chooses the 18-bit ETC of the budget sector as the basis for organizing wages, then it can, at its discretion, either use it without changes, or adjust the distribution of various categories of employees by qualification categories, the number of such categories. Thus, they can create their own priorities in remuneration for certain professional groups of workers.

Along with the preservation of traditional payment systems in most enterprises,

built on tariff rates and salaries, in new structures - joint stock companies, cooperatives, partnerships, etc. – non-traditional forms of organizing remuneration began to appear more and more often. Such systems, as a rule, are developed directly at enterprises, having first undergone experimental testing, and then they are included in the collective agreement for practical use.

An analysis of non-traditional remuneration systems shows that an employee’s earnings, as a rule, are made completely dependent on the final results of the work of the workforce. Therefore, the use of such systems is advisable where the workforce is fully responsible for the results of work.

The collective agreement also contains the amounts and conditions for the payment of additional payments and allowances of a compensatory and incentive nature to the basic salary.

When concluding a collective agreement, the norms of additional payments for working conditions are established based on the socio-economic severity of this problem at the enterprise (namely: the number of jobs with unfavorable working conditions, their provision with workers of the necessary qualifications, technical and organizational possibilities for reducing jobs with unfavorable conditions, the ratio wage levels for workers engaged in heavy and hazardous work, with the average wage for the enterprise as a whole), as well as the financial capabilities of the enterprise to provide a higher level of compensation payments.

Due to the need to take into account a wide range of features relating to working conditions, the enterprise may adopt various options for establishing compensation payments for this factor.

Similar approaches and solutions can be adopted in relation to other guarantees and compensation. For example, a premium for the mobile nature of work can also be set in the same absolute amount for all workers, regardless of their qualifications.

The collective agreement also reflects the forms and systems of wages and the procedure for wage indexation. The choice of payment system is the prerogative of the employer. The management of the enterprise, based on the objectives of product production, requirements for its quality and delivery time, the ability of employees to influence the implementation of existing production reserves, taking into account professional qualifications and other features, develops specific payment systems and proposes them for inclusion in the collective agreement. The union may not agree with the proposed systems if they require excessive intensification of work and threaten to harm the health of the employee.

1.6 Foreign experience in remuneration

Democratization of public life, transition to market relations, expansion of the rights and independence of labor collectives in economic activities, including the choice and development of their own wage models, not only do not exclude the regulation of wages at different levels, but also increase its necessity. Otherwise, serious social conflicts, further imbalance in the supply of goods and money circulation, and a decline in the standard of living of the population are possible. What should be the mechanism for regulating wages in modern conditions?

In this regard, the experience of foreign countries, the so-called classical market (USA, France, Germany, Sweden and Japan), deserves the closest attention.

The main forms of wage regulation there are:

• government regulation - establishing a minimum wage, limits on its growth during inflation, tax policy;
• collective bargaining regulation at the national and sectoral level - on a contractual basis between the government, industry management and trade unions, the general procedure for income indexation, the form and system of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;
• corporate collective agreements - firms set tariff rates and salaries, additional payments and allowances, approve a profit sharing system, and so on;
• labor market – determines average wages, etc.

All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages.

Russia is gradually adopting the experience of remuneration in Western countries.

1.7 Composition and structure of the enterprise’s wage fund

The wage fund (WF) is one of the most important indicators of the labor plan, and includes the amounts of wages accrued by the enterprise, regardless of their source of financing.

The wage fund includes: all amounts of wages accrued by the enterprise in cash for hours worked and unworked, incentive payments and allowances, compensation payments related to, bonuses and one-time incentive payments, as well as payments for food, housing, fuel.

The following are included in the wage fund:

1. Payment for time worked (basic salary):

1.1. Wages accrued to employees at tariff rates and salaries for time worked is the tariff wage fund.

The wage fund according to the tariff is determined by the formula:

where is the hourly tariff rate of the i-th category worker, rub.;

– payroll number of workers of the i-th category, people;

– annual effective working time fund of 1 worker of the i-th category, hour.

1.2. Incentive additional payments and allowances to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with the Regulations on remuneration adopted at the enterprise.

1.3. Bonuses and rewards of a regular or periodic nature:

where is the coefficient taking into account bonuses, %

1.4. Compensation payments related to working hours and working conditions:

a) additional payment for work in harmful or dangerous conditions and hard work;

b) additional payment for night work. Night time is considered to be the time from 8 pm to 8 am; for each hour of night work, an additional payment is established as a percentage of the hourly tariff rate.

Additional payments for night work:

where is the coefficient of additional payments for work at night, fractions of units;

– hourly tariff rate for worker of the i-th category, rub.;

– the payroll number of workers of the i-th category working at night

time, people;

– annual effective working time fund worked at night

time 1 worker of the i-th category, hour.

c) payment for work on weekends and holidays is double:

where is the hourly tariff rate for workers of the i-th category on holidays, rubles;

– the payroll number of workers of the i-th category working on holidays

days, people;

– annual effective working time fund of 1 worker of the i-th category,

working on holidays, hour.

d) payment for overtime work, additional payment for overtime of the average monthly working time is carried out in the amount of 50% of the hourly tariff rate.

Additional payments for overtime of average monthly working hours:

where is the coefficient of the hourly tariff rate, fraction of units;

– the payroll number of workers of the i-th category working overtime,

– annual processing volume of 1 worker of the i-th category, hour.

e) payments due to regional regulation of wages according to regional coefficients, northern allowances.

Basic wage fund, taking into account regional coefficients and northern allowances:

1.5. Remuneration for skilled workers, managers, specialists of enterprises and those not exempt from their main work and those hired for training, retraining and advanced training of workers.

1.6. Payment for special breaks in work.

1.7. Remuneration for persons hired on a part-time basis.

1.8. Payment of the difference in salaries for temporary substitution.

1.9. Remuneration for non-payroll workers.

2. Payment for unworked time in accordance with the law:

2.1. Payment of annual and additional vacations.

2.2. Payment for educational leave.

2.3. Payment of additional vacations granted to employees under the collective agreement.

2.4. Paying for teenagers' preferential hours.

2.5. Payment to donor employees for days of examination, blood donation and subsequent rest.

2.6. Payment for forced absence.

2.7. Payment for downtime is not the fault of the employee.

2.8. Payment for the period of training of employees aimed at advanced training.

2.9. Amounts paid by an enterprise for unworked time to employees forced to work part-time on the initiative of the administration.

2.10. Remuneration of workers involved in the performance of state or public duties.

3. One-time incentive payments:

3.1. One-time bonuses regardless of the sources of their payment.

3.2. Remuneration based on the results of work for the year, for years of service.

3.3. Material aid.

3.4. The value of shares issued free of charge to employees as incentives or incentives to purchase shares.

3.5. Other one-time incentives, including the value of gifts.

3.6. Cash compensation for unused vacation.

3.7. Additional payments when providing annual leave in excess of vacation amounts

4. Payments for food, housing, fuel:

4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.

4.2. Payment in full or part of the cost of food, provision of it at reduced prices or free of charge in excess of that provided by law.

4.3. The cost of housing and utilities provided free of charge to employees of certain sectors of the economy in accordance with the law.

4.4. The cost of free fuel provided to employees.

4.5. Funds to reimburse employees for housing costs in excess of those provided for by law.

The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees of an enterprise in accordance with the labor costs they have incurred or the results of labor. Enterprises independently develop and approve forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on professions, qualifications of workers, and the complexity of the conditions of work performed.

Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).

Time wages applies to all categories of workers. Time-based wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document when calculating the earnings of a time worker is a time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.

The wage fund of workers on the time-bonus wage system can be calculated using the formula:

where is a coefficient taking into account bonuses, shares of units;

– regional coefficient, fractions of units;

– coefficient taking into account northern surcharges, shares of units.

With piecework wages prices are determined based on the established categories of work (how difficult this particular work is considered), tariff rates and production standards (or time standards).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time standard in hours or days.

In this case, one must proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the job).

Piece rates do not depend on when the work in question was performed - during the day, in the evening or at night, as well as on overtime work - there are special types of additional payments to take into account these work factors.

The average salary of employees for the enterprise as a whole is calculated based on the wage fund of payroll employees:

where is the wage fund for payroll employees, thousand rubles;

– average number of employees, people.

PRACTICAL PART

2 ORGANIZATION OF REMUNERATION IN OJSC "NORTHERN MN"

2.1 Brief description of the organization

Open Joint Stock Company Northern Trunk Oil Pipelines (JSC SMN) is a link in the unified oil transportation system of JSC Transneft, connecting the oil-producing region in the north of the European part of Russia with the center of the country.

The open joint-stock company "Northern Main Oil Pipelines" was created on April 19, 1973 as part of the USZMN (Northwestern Main Oil Pipelines Management), as the "Ukhta Regional Oil Pipeline Directorate" (Ukhta RNU), servicing the Usa - Ukhta oil pipelines with a length of 409.1 km and “Ukhta – Yaroslavl” with a length of 1132.875 km.

In accordance with Decree of the President of the Russian Federation dated November 17, 1992 No. 1403 “On the peculiarities of privatization and transformation into joint-stock companies of state-owned enterprises, production and scientific and production associations of the oil, oil refining industry and petroleum products supply”, the Production Association of the Northern Trunk Oil Pipelines was transformed into an Open Joint-Stock Company "Northern main oil pipelines".

Legal address: 169300, Russian Federation, Komi Republic, Ukhta, A. Zeryunova Avenue, 2/1.

OJSC SMN has the following branches:

• Usinsk Regional Oil Pipeline Department (Usinsk RNU)

Location: 169706, Russian Federation, Komi Republic, Usinsk, head.

• Ukhta Regional Oil Pipeline Department (Ukhta RNU)

• Vologda Regional Oil Pipeline Department (Vologda RNU)

Location: 165391, Russian Federation, Kotlas district, Arkhangelsk region, Privodino village.

• Workshop of technological transport and special equipment (CTTiST)

Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline.

• Base of production and technical maintenance and equipment supply (BPTOiK)

Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline, BPTOiK.

The main activities of the Company are:

• transportation of oil through the main pipeline system;
• oil storage;
• oil shipment from loading points, delivery for export;
• operation of main oil pipelines, tank farms and pumping stations, equipment;
• carrying out work on capital construction, major repairs, technical re-equipment, reconstruction, diagnostics of oil pipeline facilities;

In app. 1 shows the organizational structure of the management apparatus of OJSC SMN, and appendix. 2 production structure of the enterprise.

Subordinate to the management apparatus are three regional oil pipeline departments (RNU) - Usinsk RNU, Ukhta RNU and Vologda RNU, which ensure the technological readiness of the entire complex of equipment and the linear part on assigned sections of the oil pipeline in order to ensure uninterrupted receipt of oil from the fields and supply of oil to consumers in volumes stipulated by the tasks.

2.2 Composition and structure of personnel

All employees of the oil transportation system are divided into the following categories of workers:

• workers;
• managers and engineering and technical workers (E&T) - workers directly related to the technical management of the production process;
• employees - workers who perform the functions of accounting, supply, sales, etc. and are not directly related to equipment and production technology.

The number of employees of OJSC Severnye MN is regulated in accordance with the “Standards for the number of workers and employees of the divisions of the Transneft AK system.”

These standards are intended to ensure the staffing arrangement of employees of OJSC “Northern MN”.

Staffing standards have been developed for facilities, types of work and divisions of OJSC Severnye MN, and provide for the number of employees on the payroll, taking into account the creation of normal working conditions, ensuring labor safety and health protection of workers, as well as shift shifts in servicing main oil transportation facilities.

The number calculated according to the standards is the maximum. If, as a result of better organization of labor, production and management, the actual number of workers is less than the standard number and at the same time high-quality execution of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the standard value.

The names of positions and professions of these standards are given in accordance with the current All-Russian Classifier of Occupations of Workers, Employee Positions and Tariff Classes (OKPDTR), put into effect by Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Unified Tariff - qualification directory of works and professions of workers.

Standards for the number of workers on main oil pipelines have been developed taking into account the rational organization of workplaces, sections, services, and production facilities.

This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and equipping it with modern types of organizational equipment, timely material and technical supplies and transport support, and the use of advanced techniques and labor methods.

The dynamics of the composition and structure of the personnel of OJSC SMN for 5 years is shown in table. 2.

table 2

Dynamics of the number of personnel of OJSC "Northern MN"

Staff enterprises				01/01/2004		01/01/2005		Change 2004 to 2003,
1. Workers

Continuation of the table. 2

2. Leaders
3. Specialists
4. Employees
Total:

As of January 1, 2005, the total number of personnel of Northern Trunk Oil Pipelines OJSC was 2,653 people. In 2004, the number of personnel of the Company changed significantly. The total number of employees of the enterprise increased by 7,2 % or for 178 people. From the categories of personnel it is clear that the increase in numbers is observed to a greater extent due to the increase in managers, specialists and workers. These changes are due to an increase in staff due to the reorganization of linear production and dispatch stations (LPDS) into regional oil pipeline departments (RNU) and the commissioning of a new administrative and administrative complex.

An analysis of the composition of the employees of SMN OJSC showed that in 2003, compared to 2002, the number of employees of the enterprise increased by 178 people, of which 127 people. – men and 51 people. - women. Considering the specifics of oil pipeline transport, men have the largest share of the workforce at the enterprise - 77.7%.

The age structure of the personnel of OJSC SMN is presented in Fig. 2.

Rice. 2. Age structure of personnel

In recent years, the influx of young people into the enterprise has increased. As of January 1, 2005, the number of young people under the age of 30 was 771 people (29.1% of the total number of personnel of the Enterprise, in 2003 - 687 people). The number of personnel aged 50 years and older is 14% of the total number of personnel 371 people (in 2003 - 324 people or 13% of the total number of personnel).

The technical and economic indicators of the oil and gas transport system largely depend on the qualification level and efficiency of the use of personnel, on the level of their knowledge, professional training, and creative activity.

2.3 Analysis of frame movement

Analysis of personnel movement is carried out on the basis of the following coefficients:

1. Hiring rate - the ratio of the number of employees hired during the analyzed period to the average number of employees for the same period.

2. Attrition rate - the ratio of the number of employees dismissed for all reasons during the analyzed period to the average number of employees for the same period.

3. The total turnover coefficient is equal to the ratio of the total number of hired and retired employees to the average number of employees for the period under review.

The dynamics of personnel movement are presented in table. 3.

Table 3

Dynamics of frame movement

Indicators			Change,
Headcount at the beginning of the year, people.
Received, people
Dropped out during the year, people.
At the end of the year, people.
Average headcount, people.
Recruitment rate, %
Attrition rate, %
Total turnover ratio, %

According to the table. 3 shows that the number of employees hired during 2004 compared to 2003 increased by 53 people, and the number of employees who left during 2004 increased by 46 people. This can be explained by the new personnel policy of the enterprise.

In the context of the reorganization of OJSC “Northern MN”, issues of practical application of modern forms of personnel management, which make it possible to increase the socio-economic efficiency of production, become of particular importance. In this regard, the company is beginning to revive its work with personnel, which today is at the stage of searching for the most acceptable methods of working with personnel in this direction. For this purpose, the experience of other organizations in the fuel and energy complex is being studied.

The turnover ratio for admission in 2004 decreased by 0.2% compared to 2003, while at the same time the turnover ratio for disposal practically remained at the same level. The total turnover ratio decreased by 0.1%.

2.4 Description of the forms and systems of remuneration in force at the enterprise

OJSC Severnye MN uses tariff system remuneration, form of payment - time-based - bonus.

The formation of a remuneration system for employees of the enterprise is carried out on the basis of the “Regulations on remuneration of employees of OJSC “Northern MN”.

The “Regulation on Remuneration” is determined by:

• wage;
• bonuses for production results, remuneration based on the results of work for the year, bonuses to tariff rates and salaries, remuneration for length of service;
• Compensatory payments related to the regime and working conditions:

a) regional and northern allowances;

b) for continuous work experience in the northern regions;

c) additional payments for working conditions;

d) additional payments for night work;

e) allowances for the mobile nature of work, etc.

The regulation is aimed at improving the remuneration system based on the Basic Unified Tariff Schedule (BETS) (see Table 4).

The tariff rates and official salaries listed in BETS are revised in accordance with the procedures and terms determined by the tariff agreement.

The distribution of positions and professions of employees of organizations by salary levels is carried out in accordance with the Classifier of professions and positions of employees, specialists and managers.

2.5 Calculation of the structure of the wage fund for 2004

1. Payment for time worked

1.1. Payroll calculation based on tariff rates and salaries:

• workers
• specialists

1.2. Amount of the bonus for the main results of the business bonus:

• workers
• specialists

1.3. Additional payments, allowances.

Working hours and working conditions.

1.3.1.1. Payments due to regional regulation of wages:

– regional coefficient:

• workers - 37673 thousand rubles;
• specialists – 46734 thousand rubles.

– northern allowance:

• workers– 67326.1 thousand rubles;
• specialists– 77859.8 thousand rubles.

1.3.1.2. Additional payments for work in harmful or dangerous conditions and heavy work.

• workers-342.6 thousand rubles;
• specialists– 0 thousand rub.

1.3.1.3. Additional payments for night work:

• workers
• specialists

1.3.1.4. Additional payments for irregular working hours.

• workers– 335.7 thousand rubles;
• specialists– 0 thousand rub.

1.3.1.5. Payment for work on weekends and holidays is double:

• workers
• specialists

1.3.1.6. Overtime pay:

• workers
• specialists

1.3.1.7. Supplement for shift work.

• workers– 1658.6 thousand rubles;
• specialists– 726.6 thousand rubles.

1.3.1.8. Other payments:

• workers– 828 thousand rubles;
• specialists– 0 thousand rub.

Tariff rates and salaries are shown in table. 5.

Table 5

Additional payments and allowances, (thousand rubles)

Indicator name		Specialists
Bonuses for high professional skills
Allowances for class (drivers)
Additional payments for combining professions
Additional payments for expanding the service area
TOTAL:		2396 , 1

• workers– 898 thousand rubles;
• specialists– 3502.8 thousand rubles.

Basic wage fund, taking into account the regional coefficient and northern allowances:

• workers
• specialists

Total basic salary: – for workers = 244,022.3 thousand rubles;

– for specialists = 288,000.1 thousand rubles.

2. Payment for unworked time

2.1. Vacation pay:

• workers

where is the duration of vacation, days

• specialists

2.2. Other payments.

• workers– 10845.5 thousand rubles;
• specialists– 16003 thousand rubles.

3. One-time incentive payments

3.1. Remuneration based on the results of the year.

• workers– 20130 thousand rubles;
• specialists– 19066 thousand rubles.

• workers– 8631.9 thousand rubles;
• specialists– 10565.2 thousand rubles.

• workers– 4256.7 thousand rubles;
• specialists– 4766 thousand rubles.

Total wage fund: – for workers = 328462.5 thousand rubles;

– for specialists = 379537.6 thousand rubles.

Average annual salary:

• 1 worker

• 1 specialist

Average monthly salary:

• 1 worker

• 1 specialist

To consider the dynamics of the wages in 2004 compared to 2003, in Table. 6 we present data on wages in 2003.

In table 7 shows the wage fund in 2004.

Table 6

Payroll in 2003, (thousand rubles)

Continuation of the table. 6

activities
1.3. Additional payments, allowances, total
including
1.3.1. Compensation payments related to working hours and working conditions
allowance)
and in hard work
Overtime pay
Other payments
1.3.2. Incentive additional payments and allowances for tariff rates and salaries
1.4. Remuneration of unpaid employees
2.1. Vacation pay
2.2. Other payments
3.2. Financial assistance to all employees
3.3. Other lump sum payments

Table 7

Payroll in 2004, (thousand rubles)

Indicator name		Including
			Specialists
Average headcount, people
Salary fund	708000,1	328462,5	379537,6
including:
1. Payment for time worked
1.1. Salary according to tariff rates and salaries
1.2 Award for main business results activities
1.3. Additional payments, allowances, total
including
1.3.1. Compensation payments related to working hours and working conditions
Payments subject to regional regulation wages (regional coefficient + northern allowance)

Continuation of the table. 7

Additional payments for work in harmful or dangerous conditions and in hard work
Additional payments for night work
Additional payments for irregular working hours
Payment for work on weekends and holidays
Overtime pay
Supplement for shift work
Other payments
1.3.2. Incentive additional payments and allowances for tariff rates and salaries
Bonuses for high professional skills
Allowances for class (drivers)
Additional payments for combining professions
Additional payments for expanding the service area
1.4. Remuneration of unpaid employees
2. Payment for unworked time
2.1. Vacation pay
2.2. Other payments
3. One-time incentive payments
3.1. Remunerations based on the results of work for the year
3.2. Financial assistance to all employees
3.3. Other lump sum payments
Average monthly salary of 1st employee

The wage fund in 2004 compared to 2003 increased by 29.04%. This happened due to wage indexation and an increase in the number of employees.

The share of the workers' wage fund in the total wage fund in 2004 decreased by 1.84% compared to 2003, while the share of the specialists' wage fund increased. This is explained by the redistribution of income between specialists and workers.

Composition and structure of the enterprise's wage fund according to the annual report 1 - T, which includes not only the wage fund at the expense of the cost price, but also payments from the funds provided in the estimate of social and entertainment expenses for 2003–2004. present in the table. 8 and visually depict it in Fig. 3 and 4.

Table 8

Composition of the wage fund

Title of articles	FZP in 2003		FZP in 2004
		Per 1 employee (per month),		Per 1 employee (per month),
1. Salaries and tariffs
2. Regional coefficient and northern surcharge

Continuation of the table. 8

3. Prize for main business results. activities
4. Reward based on the results of work for the year
5. Additional payments and allowances
6. One-time incentive bonuses
7. Other payments
Total wages	548655,5		708000,1

Rice. 3. Structure of the payroll in OJSC “Northern MN” for 2003

Rice. 4. Structure of the payroll in OJSC “Northern MN” for 2004

Analysis of the wages and salaries over the years shows that the structure of the wages and salaries has not undergone significant changes and has remained at the same level.

2.6 Calculation of the share of labor costs in the cost of production

The cost structure of the enterprise by economic elements is presented in Table. 9.

Table 9

Dynamics of the structure of oil pumping costs by economic elements

Cost elements					Absolute change	Growth rate, %
1. Material costs - Total
including:
Materials
Fuel
Oil for own needs
Gas for own needs
2. Energy costs					+ 145994
Electric/energy
Thermal energy
3. Payroll fund					+ 166891
4. Unified social tax
5. /Wear/ depreciation
6. Other costs - total					+ 204131
including:
Major renovation
Communication services
Transport services
Security services
Land payment (rent)
Personnel training
Costs for diagnosing MN
Insurance costs
Leasing payments
Others
TOTAL costs					+ 717466
7. Taxes as part of s/s
TOTAL costs					+ 718729

Payroll fund:

where is the wage fund calculated in paragraph 2.5.;

– social payments and social benefits and compensations

(included in “Non-operating expenses”)

2.7 Assessing the efficiency of using funds for wages in 2004

Indicators of the efficiency of using the wage fund are presented in table. 10.

Tables 10

Index			Deviation,
Revenues from sales products
Net profit
Salary fund
Revenue attributable to 1 ruble salary
The amount of net profit on 1 ruble salary

The efficiency indicators for the use of remuneration in 2004 compared to 2003 decreased noticeably. This happened as a result of:

• reducing oil transportation tariffs;
• increase in production costs.

To obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outpace the growth rate of its payment. If this principle is not observed, then there is an overexpenditure of the wage fund, an increase in production costs and a decrease in the amount of profit.

To characterize the relationship between the growth rate of labor productivity and average wages, the advance coefficient is calculated:

where is the growth rate of the average annual output of 1 employee, %;

– growth rate of real average annual wages of 1 employee, %.

Due to the fact that annual inflation is 15%, in 2004 the real average annual salary of an enterprise employee will be

The calculated lead coefficient shows that the growth of average annual wages corresponds to the growth of average annual output. The value of this coefficient, although not positive, tends to its normative value.

To determine the amount of savings or overexpenditure of the wage fund due to changes in the relationship between the growth rate of labor productivity and its payment, you can use the following formula:

In our case, higher rates of growth in wages compared to the rate of growth in labor productivity contributed to overspending of the wage fund in the amount of 110,606.3 thousand rubles.

CONCLUSION

This enterprise uses a time-based - bonus form of remuneration. This is primarily due to the fact that the role of labor resources at the enterprise cannot influence the increase in production output (volumes of transported oil), due to the strict regulation of production processes, that is, ensuring uninterrupted receipt of oil from oil producing enterprises, pumping and delivering it to consumers in accordance with transportation agreements concluded with oil producers

OJSC "Northern MN" is a socially oriented enterprise. For the time actually worked, the employee receives a bonus in addition to the basic salary. It is related to the performance of a particular unit or enterprise as a whole, as well as the employee’s contribution to the overall results of labor. The average salary of employees at SMN OJSC is one of the highest in the Komi Republic.

Dynamics of wages for 2003 – 2004 showed that it increased by 29.04% and amounted to 708,000.1 thousand rubles. This happened due to wage indexation and an increase in the number of employees. The share of the wage fund in the total cost estimate for 2 years remained virtually unchanged and amounted to 21.3% in 2004.

The growth rate of wages is faster than the growth rate of labor productivity, which is a negative point. In this regard, in 2004 there was an overexpenditure of the wage fund in the amount of 110,606.3 thousand rubles.

• the labor and wages department must ensure accurate calculation of wages for each employee in accordance with the quantity and quality of labor expended;
• do not allow wage growth to outpace labor productivity growth;
• analyze the labor market (supply and demand) and accordingly adjust wages to employees of your enterprise;
• for the purpose of social protection of low-paid workers, the wage scale should provide for a higher inter-grade ratio in the lower grades than in the higher grades;
• carry out periodic review of tariff rates and other elements of the tariff system.

BIBLIOGRAPHICAL LIST

1. Artamonova G.A., Protchenko T.A. Workshop on production economics: Textbook. – Ukhta: UII, 1995. – 57 p.

2. Enterprise Economics: Textbook/V.P. Volkov, A.I. Ilyin, V.I. Stankevich et al.; Under. ed. A.I. Ilyina, V.P. Volkova. – M.: New knowledge, 2003 – 677 p. - (Economic Education)

3. Savitskaya G.V. Analysis of the economic activity of an enterprise - 4th ed., revised. and additional – Minsk: LLC “New Knowledge”, 1999. – 688 p.

4. Zaitsev N.L. Economics of the organization. – M.: “Exam”, 2000 – 768 p.

5. Enterprise Economics: Textbook for Universities / Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandara. – 3rd ed., revised. and additional – M.: UNITY - DANA, 2002. – 718 p.

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Moral incentives, such as gratitude, a certificate of honor or a photograph on the Honor Board, have a motivational effect in companies that have a long-standing tradition of such incentives. Although in Western countries and the United States moral incentive measures are also used - for example, a distinguished employee is photographed together with the head of the company, and such a photograph stands on the employee’s desktop for everyone to see.

Social prevention and social protection of workers are free medical care, preventive examinations, benefits, food stamps, free travel vouchers, travel compensation and other types of non-monetary incentives. However, such methods of social protection have a motivational effect in those enterprises where the cost of labor is relatively low and additional measures of material incentives for workers are required.

Separately, we can highlight spiritual and moral methods that were inherent to a greater extent in the Soviet model of labor stimulation. This is an orientation towards macro goals, voiced by the slogans: “Catch up and overtake America!”, “Five-Year Plan in three years” and the like. Therefore, such methods are rarely applicable across an organization. However, in order to satisfy some employees’ higher-order needs for involvement and success (they are by no means observed in all), management can determine the highest goals of the company (ideals) and pursue a policy of achieving them through spiritual and moral methods (propaganda, etc.).

The purpose of incentives to work is to develop a system of people’s needs, the structure of their personal interests, to reveal the employee’s abilities, and to increase his economic and social responsibility. In order for incentives to fulfill their role in full, the public consciousness must overcome the approach to a person only as an individual who compares the benefits from the growth of his material well-being with the burdens of more intense and strenuous work. This approach (unfortunately, the most common) limits the incentive system to wages, rewards, and opportunities for “commodity” of income. Moral and creative incentives for work are considered less important and are often given a secondary role.

Meanwhile, when the task is to significantly increase the socially necessary intensity and quality of work, to ensure better use of production and labor potential, social factors are also very important: harmonization of personal interests, their combination with collective ones, creation of favorable conditions for the development of the individual in the labor process. In order to really manage interests and through interests, it is necessary to ensure a commonality of material, moral, creative and other incentives.

This approach to the system of incentives for work, as evidenced by the experience of not only Russian but also foreign enterprises, significantly increases the effectiveness of material incentives. This experience confirms that if wages compensate for the lack of creativity in work, the underdeveloped forms of employee participation in enterprise management, the weakness of social infrastructure and similar phenomena (for example, the severity and unattractiveness of working conditions), the functions of stimulating highly productive labor cannot be carried out effectively enough. At the same time, as indicated, in Russia the task of eliminating restrictions on wage growth and ensuring timely payment of what is actually earned is very urgent.

Incentives to work organically include the consistent implementation in all spheres of life of the principle of social justice, strengthening the connection between an employee’s income and labor (its costs and results). In practice, this principle is implemented through social guarantees. The most important of them:

- guarantees of the formation, maintenance, development of human abilities, and, first of all, ability to work;

- guarantees of realization of abilities in the process of work (guarantees of employment, workplace and progress of the production process, ensuring the full realization of abilities);

- taking into account the results and costs of labor in the distribution, preserving the role of labor income as the main one that determines the well-being of the worker and his family (in a broad sense, a rational combination of distribution in accordance with the cost, price of labor in the labor market and distribution by labor);

- guarantees in the sphere of sales and exchange (guarantees of commodity coverage of cash income and the availability of goods in the market of goods and services for the vast majority of the population, not only in terms of assortment, but also in prices and tariffs);

- guarantees in the sphere of consumption (the possibility of achieving higher standards of consumption) based on income growth and an increase in real wages and real incomes.

A significant role in stimulating work is played by the development of “co-owner” motives, i.e., workers’ access to management decisions, not only directly in production, but also at higher levels of management.

World practice shows that in modern society, a person’s choice of place of work is increasingly determined by the content of work and satisfaction with it. We are talking about the variety of work functions performed by an employee, the development of elements of creativity in work, opportunities for professional and qualification growth, the socio-psychological climate in the team, which together form the concept of job satisfaction.

From this it is obvious that the labor activity of an employee largely depends on changes in the world of work. The main factors determining these transformations are as follows:

- re-equipment, rationalization of jobs during the reconstruction of production processes;

- formation of an employee adequate to the intensive type of reproduction, creation of conditions for increasing labor activity based on the growth of the professional, qualification and general educational level of workers;

- ensuring the effective interaction of material and personal factors of production, i.e. the associated development of the system of jobs and the total employee; this can be achieved through advanced training and retraining of personnel for new technologies and advanced (progressive) forms of organization of labor and production.

All of these factors, individually and collectively, shape the employee’s attitude and his willingness to work with maximum efficiency. At the same time, they create the prerequisites for the full use of labor potential and affect labor productivity.

Thus, in enterprises where wages do not reach a high level, administrative and socio-psychological methods of personnel management are most applicable. These are mostly state-owned enterprises.

In organizations where material incentives play a major role, economic methods of motivation are used, but we must not forget about socio-psychological methods of influence. A comprehensive and targeted approach must be taken.

1.3 Forms of remuneration in modern organizations

Forms and systems of wages are a mechanism for establishing the amount of earnings depending on the quantitative result and quality of work (its complexity, intensity, conditions).

Let's consider the main forms and systems of remuneration in modern organizations.

Tariff system of remuneration.

Labor standardization serves as the basis for developing standards for performing various operations and allows each employee to establish a standardized (necessary to perform) amount of labor costs. The purpose of tariffication is to establish prices (tariffs) for relevant types of work and operations, which makes it possible to organize work to determine the amount of remuneration for workers.

The tariff system is the link between labor regulation and wages. The tariff system is a set of standards with the help of which differentiation and regulation of wages are carried out depending on the complexity, working conditions, its national economic significance and characteristics.

The tariff system includes:

- tariff schedule,

- tariff rate,

- tariff coefficients,

- tariff and qualification reference books,

- allowances, additional payments to tariff rates and salaries,

- regional coefficients.

The tariff schedule is a set of tariff categories and their corresponding coefficients or the ratio of tariff rates by category. It serves to establish the ratio of wages depending on the level of qualifications. From the practice of tariff scales, four main types of six-digit grids are known, differing in the nature of the change in tariff coefficients from category to category:

1) Progressive absolute and relative increase in tariff coefficients.

2) Progressive absolute and constant relative increase in tariff coefficients.

3) Constant absolute and regressive relative increase in tariff coefficients.

4) Regressive absolute and relative increase in tariff coefficients.

In modern conditions, tariff rates can be changed by an economic entity in the necessary direction: the range of the grid can be increased or decreased, i.e. the ratio of rates of extreme categories; a mixed nature of constructing grid parameters can be chosen, using a combination of progressive, regressive and equal relative and absolute increases in tariff coefficients.

For all institutions, organizations and enterprises receiving budgetary funding, the use of a single tariff schedule (ETC) is mandatory. It consists of 18 digits. The size of the tariff rate (salary) of the 1st category is established by the Government of the Russian Federation. Rates (salaries) for employees of other ETC categories are established by multiplying the tariff rate (salary) of the 1st category by the corresponding tariff coefficient.

The tariff rate determines the amount of remuneration per unit of working time (minute, hour, day, month) and depends on the form of remuneration, conditions, significance and complexity of the work. Its size increases as the complexity of the work performed increases. The tariff rate is expressed in monetary terms.

The tariff rate of the 1st category determines the level of payment for simple labor per unit of working time; it is the basis for determining the employee’s salary based on the level of qualifications. Tariff rates of the 1st category, differentiated by intensity, type of work and working conditions, form the so-called vertical of rates of the 1st category.

Tariff rates for categories of workers, differentiated by the complexity of the work they perform (worker qualifications), form the so-called horizontal rate scale, or tariff schedule.

The relationship between tariff rates depending on the category of work performed is determined by the tariff coefficient indicated in the tariff schedule for each category. The tariff coefficient shows how many times the tariff rate of a given category is higher than the tariff rate of the first category. The tariff coefficient of the 1st category is 1. Starting from the 2nd category, it increases and reaches its maximum value for the last highest category.

The tariff category determines the level of qualification of the employee and, depending on this, the amount of remuneration.

The category of work and the category of the employee are determined through the tariff and qualification reference book (TKS). The TKS is a list of professions, specialties of workers by type of work, as well as the qualifications required to perform these works. TKS can be single (for the same professions) and sectoral. TCS serves to rate jobs and workers and assign them categories. It consists of three sections. The first section describes the work that a worker of this qualification must perform.

The second section reflects information about what a worker of the relevant profession and qualifications should know about his equipment and the materials used.

The third section contains examples of work typical for each category. Based on these examples, tasks are set for workers when assigning them the appropriate qualifications. The TKS specifies what a worker of every profession and category should know theoretically and be able to perform practically.

An enterprise (firm) can independently carry out work on tariffs for workers and employees, but usually the Unified Tariff and Qualification Reference Book (UTKS) is used for these purposes.

The decision on the issue of paying workers on the basis of a salary system falls within the competence of the organization, which independently approves lists of professions of workers whose work is subject to payment on the basis of salaries, indicating their sizes.

Such lists can also be drawn up in the form of annexes to the collective agreement. When approving these lists, the all-Russian classifier of workers' professions can be used.

In a planned, centralized economy, the tariff system of remuneration is one of the main elements of the organization of wages. In conditions of economic independence and isolation of economic entities, when enterprises independently build their policy in the field of remuneration, it is transformed into a system of standards that are purely advisory in nature. In this capacity, standards can be used in enterprises of any organizational and legal form.

Tariff-free wage system.

Paying labor according to tariffs and salaries does not allow us to get rid of equalization and overcome the contradiction between the interests of an individual employee and the entire team.

A possible option for improving the organization and stimulating labor is a tariff-free wage system. It synthesizes the main advantages of time-based and piece-rate wages and provides a flexible link between wages and the performance of the enterprise and individual employees.

The use of this system is due to the fact that in the conditions of transition to a market there is a need to revise the procedure for forming the wage fund. It should depend primarily on the volume of products sold (work, services), which can change, and therefore, the size of the wage fund will change.

With a non-tariff wage system, an employee’s earnings directly depend on the final results of the activities of both the structural unit and the business entity as a whole.

According to this system, the salary of all employees, from manager to worker, represents the employee’s share in the wage fund (payroll), depending on various criteria.

At the same time, divisions and each employee are ranked based on their qualifications and work efficiency. The salary of each employee depends on:

- on the qualification level of the employee;

- on the labor participation coefficient (KTU);

- from actual time worked.

Each employee is assigned his own qualification level. It is defined as the division of the employee’s actual salary for the past period into the minimum wage established at the enterprise for the same period.

Depending on the qualification level, all employees are distributed into qualification groups, the number of which may vary.

The assessment of the qualification level can be based on the following criteria: education, professional qualifications, efficiency, etc. The system of qualification levels creates greater opportunities for material incentives for more qualified labor than the system of tariff categories, which restrains the growth of the category, and therefore wages . The qualification level can be repeated throughout the entire career.

The calculation of wages under a non-tariff wage system is determined in the following sequence:

1) The number of points earned by each employee is determined:

Qb= KU KTU Qh, (1)

where KU is the qualification level;

KTU labor participation coefficient;

Pts number of man-hours worked.

2) The total amount of points earned by all employees of the unit:

QNb = Qb. (2)

3) The share of the wage fund attributable to the payment of one point (rub.):

d = ФOT/QNб, (3)

where d is the share of the wage fund;

Payroll fund.

4. The salary of each employee is determined:

ФOTn = d Qb, (4)

where ФТn is the employee’s salary.

Such a system changes the proportions of payroll distribution at the same qualification level. The earnings of some may increase, while others may decrease.

An estimated indicator of the work of an economic entity is the volume of products (works and services) sold.

The efficiency of work is manifested through the volume of sales. The higher the sales volume, the higher the wages should be. This is especially effective for management personnel and support workers, since these two categories of workers are not as closely related to output. Remuneration for labor in these categories can be carried out through coefficients or percentages. The manager is 1.5 from the volume of production, the deputy manager is 0.9 from the accrued salary of the director, etc. In this case, fixed salaries are not established for administrative and managerial personnel, the payment changes monthly depending on the volume of products sold.

A rating system of remuneration can be considered a type of non-tariff wage system. It takes into account the contribution of employees to the results of the enterprise's activities and is based on the share distribution of the wage fund.

The rating system takes into account the following components of educational level: work experience, the employee’s ability to use their knowledge and experience in specific activities. The labor rating is determined by the product of three coefficients:

RT = Ko KS Kz, (5)

where Ko is the coefficient of educational level, which increases in proportion to the growth of the employee’s knowledge from 0.8 to 2.0;

Kc coefficient characterizing work experience, the value of which ranges from 2 to 4.5, in order to reduce staff turnover in the first years of work and ensure an annual stable increase in wages by a certain percentage;

Kz coefficient characterizing the employee’s place in the structure of the enterprise and corresponding to his category.

In order to link wages to labor results, the price of the rating is determined by dividing the wage fund by the sum of the ratings of all employees. Based on the “price of a coefficient unit”, the basic salary is formed. When compared with the tariff schedule, this is the minimum wage established at the enterprise for a given period.

To improve the dynamics of the production process, three variable coefficients are introduced to the wages of each employee, obtained as the product of the basic salary (Bzp) and the labor rating:

Kp is a planned coefficient, which is proportional to the percentage of completion of the planned task for workers and the time worked for employees;

Kkt labor quality coefficient, which is formed on the basis of the current standards of the enterprise;

CTR is an insurance coefficient introduced to create an insurance reserve necessary to pay for the labor of new entrants, as well as to stimulate the improvement of education.

Then the employee’s salary will be determined by the formula:

Zpl= Bzp RT KP Kkt Kstr, (6)

The labor rating takes into account the potential abilities of the employee, and other indicators adjust it depending on the employee’s contribution to the results of the enterprise. The labor rating system takes into account the personal characteristics of the employee.

Another type of non-tariff wage system is the contract system. An agreement (contract) is concluded between the employer and the employee for a certain period, which stipulates working conditions, responsibilities of the parties, work schedule, duration of the contract and level of remuneration (if the contract is terminated, the consequences of early termination).

Piecework form of remuneration.

In modern conditions, two forms of remuneration can be distinguished: piecework and time-based. Each form includes several systems that are selected in accordance with specific production conditions.

It is advisable to use piecework wages in those areas and types of work where it is possible to standardize and take into account individual or collective contributions and the final result of production; the increase in volume depends on the level of qualifications of the employee. It allows you to stimulate an increase in the output of products (services, works). With the piecework form of remuneration, the employee’s labor is paid at piecework rates in accordance with the number of products or operations produced. Piecework payment can be individual or collective.

Individual payment is used for those jobs where the employee’s work is subject to accurate accounting, and the quantity of suitable products produced by the employee is taken into account.

The collective form of payment is characterized by the fact that the employee’s work is paid depending on the results of the work of the entire team (team, section), through the coefficient of labor participation of each person.

Piecework wages are divided into a number of systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, piecework.

Direct piecework payment (DPP) is determined based on the quantity of products produced for the billing period of time and the piecework price per unit of production:

Zsd=K q, (7)

where K is the amount of products produced by the worker,

q piece rate.

The individual piece rate for a unit of production or work is determined by multiplying the hourly tariff rate (Sch), established in accordance with the category of work performed, by the time standard for a unit of production (Nvr) in standard hours:

R = Cch*Hvp. (8)

Or by dividing the hourly tariff rate by the production rate (Nvir):

R = Mid/Nvyr. (9)

Piece-bonus wages are used to increase workers’ interest in improving quality, increasing labor productivity, saving material resources, and reducing costs. The bonus is paid for specific quantitative and qualitative performance indicators, set as a percentage of direct salary. The size of the bonus and the terms of the bonus are determined by the bonus regulations:

Zsd-prem = Zsd + P, (10)

where P is the premium.

Bonuses are divided into conditional and not conditional by the remuneration system. Bonuses determined by the remuneration system are additional above-tariff payment for achievements in work. Bonuses that are not determined by the remuneration system are incentive bonuses. Such bonuses are a right and not an obligation of the administration.

The bonus system is introduced by the administration in accordance with Art. 83 Labor Code of the Russian Federation.

Piece-progressive wages are used when it is necessary to perform a specified amount of work efficiently and in a short time, or to increase the volume of output without reducing quality. This system is usually used in work related to the development of new equipment and products. It provides for payment at direct piece rates within the limits of fulfillment of standards (Ro), and for production in excess of standards at increased rates (Rye):

Zsd-progress = Ro Qп + Rye (Qф- Qп), (11)

where Ro is a direct price (usual),

Rye price increased (increased);

Qf, Qp actual and planned output.

Indirect piecework wages apply to those workers who service technological processes. They are employed in maintenance and auxiliary work (adjusters, repairmen, drivers of vehicles within the company). The size of their wages depends on the performance of the main piece workers serving them. The salary is determined by multiplying the indirect piece rate (Rkos) by the quantity of products produced by the workers of the serviced area (Qno):

Zkos-sd= Rbraid Qno, (12)

R bras = Cch/ (Nobs N vyr),(13)

where Nobs is the employee service norm,

Nvyr production norm.

Indirect piecework wages are used to pay those groups of auxiliary workers who have a significant impact on the output of the main workers.

A piece-rate wage provides for payment not for each operation separately, but for the entire volume (complex) of work (emergency cases, development of new products). The cost of all work is determined based on current standards and prices for individual elements of work by summing them up.

Lump-sum payment is being introduced for certain groups of workers in order to strengthen their material interest in increasing labor productivity and reducing the time required to complete work. Bonuses are introduced for reducing the time required to complete a task while performing high-quality work. Calculation is carried out after all work has been completed.

If completing an assignment requires a long time (shipbuilding, power plants), then an advance is paid for the current month taking into account the amount of work completed.

Time-based form of remuneration.

Along with the piecework form of remuneration, time-based wages are also used. Time-based wages, at first glance, exclude the stimulation of higher labor productivity, since the time spent at the workplace does not say anything about the results achieved, however, this form of wages is closely related to the results of labor, since it is based on formally defined or actual expected results of work per unit of time.

With time-based wages, the amount of an employee’s earnings depends on the time actually worked (Fe) and his tariff rate (salary) (Sch).

Time-based wages are divided into simple time-based, time-based bonuses and time-based with a standardized task.

With simple time-based wages (Zpov), wages are calculated by multiplying the hourly (daily) tariff rate of a worker of a certain category (Sch or Sdn) by the amount of time actually worked for the billing period in hours (days):

Zpov = Sch Fe. (14)

With a time-based bonus system (Zpov-prem), the size of the bonus is set as a percentage of the tariff rate for exceeding the established indicators and bonus conditions (defect-free manufacturing of products, saving on materials, tools, etc.):

Zpov-prem= Zpov + P. (15)

With monthly wages, time wages are determined based on the monthly salary (rate) (Sm), the number of working hours provided for by the work schedule in a given period (Trab-x), and the number of working hours actually worked in a given period (Tfact):

Zm.pl.= (Sm/Tpab-x) Tfact, (16)

where Zm.pl is the salary for the time actually worked during the month.

For managers, specialists and employees, a system of official salaries is used. Official salary is the absolute amount of wages established in accordance with the position held. It can be within a certain range from minimum to maximum.

Currently, time-based wages with a standardized task, or piece-time wages, are used. The composition and volume of work that must be performed over a certain period of time on time-based work in compliance with the quality requirements of the product (work) is established for the worker or team. This standardized task, depending on the specifics of production and the nature of the work, is set for a shift, day, month. There is no concept of pricing per part. Time-based wages with a standardized task are used for work related to production maintenance (adjustment and repair of equipment).

The choice of forms of remuneration depends on a number of factors: the nature of the equipment, features of the technological process, quality requirements, availability and use of resources. Due to the difficulties of standardization and quantitative measurement of labor, time wages are used to pay auxiliary workers and workers of technical control services. Scientific and technological progress contributes to the replacement of piecework payment with time-based payment. In order to maintain a high level of production efficiency, it is necessary to maintain a high level of labor regulation and organizational support for production (raw materials, transport, repairs, etc.) from the technical services of the enterprise. In general, the forms and systems of remuneration can be presented in the form of a diagram (Figure 2).

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Figure 2 Forms and systems of remuneration

By type, nominal and real wages are distinguished.

Nominal wage is the amount of money a worker receives for the time worked or the amount of output produced.

Real wage is the amount of consumer goods and services that a worker can purchase with his nominal wage. It depends on the size of the nominal salary, prices for basic necessities and the level of taxes.

2 ANALYSIS OF THE REMUNERATION SYSTEM ON THE EXAMPLE OF THE ENTERPRISE PKF STROYMONTAZH LLC

2.1 General characteristics of the LLC enterprise « PKF Stroymontazh »

The company PKF Stroymontazh LLC began its activities on July 14, 2001.

PKF Stroymontazh LLC is an independent business entity with the rights of a legal entity.

Full name of the enterprise: Limited Liability Company "Industrial Commercial Firm Stroymontazh"

PKF Stroymontazh LLC is located at Chelyabinsk, st. Stalevarov, 5.

The organizational and legal form of the enterprise is a limited liability company.

Firms formed on the basis of a limited liability company are industrial and other commercial organizations created by agreement of legal entities and citizens by combining their contributions for the purpose of carrying out business activities and generating income. Such societies are legal entities.

Participants in a limited liability company bear financial liability to the extent of their contributions.

The company has a corporate name, which indicates the type and subject of its activities.

Companies can enter into contracts on their own behalf, acquire property and personal non-property rights and bear obligations, be plaintiffs and defendants in arbitration, court, and arbitration tribunal. A society may consist of two or more participants. These may include enterprises, institutions, organizations, government bodies, as well as citizens.

The company can create branches operating as its separate divisions and open representative offices in Russia. At the same time, branches and representative offices do not enjoy the status of a legal entity. At the same time, a company may have subsidiaries and dependent economic structures with the rights of a legal entity.

Limited Liability Company "PKF Stroymontazh" is an independent economic entity with the rights of a legal entity. PKF Stroymontazh LLC carries out the purchase, movement, storage and sale of goods, provision of services, as well as other types of business activities not prohibited by law and provided for by its charter.

The main areas of activity of the company: construction and installation of gas pipelines, water pipelines, sewerage from polyethylene and steel pipes. Welding services for polyethylene pipelines.

To carry out the main function, PKF Stroymontazh LLC performs many additional functions, such as:

Concluding contracts for the supply of goods;

Organizing the promotion of goods from manufacturers to places of consumption;

Studying customer demand;

Ensuring storage of goods;

Formation of a trade assortment.

The company has at its disposal office premises, a sales area, warehouses and a vehicle fleet consisting of 3 medium-duty vehicles.

The organizational structure of an enterprise can be depicted in the form of a diagram (Figure 3).

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Posted on http://www.allbest.ru/

Figure 3 Organizational structure of PKF Stroymontazh LLC

The structure of the enterprise PKF Stroymontazh LLC is functional.

The functional structure has developed as an inevitable result of the management process. The peculiarity of the functional structure is that although unity of command is maintained, special divisions are formed for individual management functions, whose employees have knowledge and skills in this area of ​​management.

The traditional functional blocks of the company are the production, marketing, and finance departments. These are the broad areas of activity, or functions, that every firm has to ensure that its goals are achieved. If the size of the entire firm or a given department is large, then the main functional departments can in turn be subdivided into smaller functional units.

They are called secondary, or derivatives. The main idea here is to maximize the benefits of specialization and avoid overloading management.

The advantages of a functional structure include the fact that it stimulates business and professional specialization, reduces duplication of effort and consumption of material resources in functional areas, and improves coordination of activities.

2.2 Analysis of the system of remuneration and motivation of employees for example e re enterprises LLC « PKF Stroymontazh »

Labor and wage accounting rightfully occupies one of the central places in the entire accounting system of an enterprise.

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has only its own set of indicators for assessing business productivity, but at the same time we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system.

Let's consider the composition and structure of the enterprise's personnel (Table 1).

Table 1 - Composition and personnel structure of PKF Stroymontazh LLC

Index
		Managers	Specialists
1. Enterprise personnel
2. Personnel structure by gender
3. Age composition of personnel
4. Distribution of personnel by length of service
more than 5 years
5. Educational level
Secondary specialized
Unfinished higher education

Thus, from Table 1 it can be seen that a total of 81 people work for the enterprise, with 12 people (14.81%) occupying management positions, 17 people (20.99%) - specialists, 52 people (64.20%) - workers . At the same time, there are 19 women in the enterprise, 62 men (Figure 4). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but specialists at the enterprise are mostly women (13 out of 17 people).

Figure 4 Personnel structure by gender

The organization employs mainly young professionals. The main age of the company's personnel is 37-50 years old (37% or 30 people), 32% of employees are aged from 26 to 36 years, 25% are aged from 18 to 25 years, and only 6% of personnel are over 50 years old (Figure 5) .

Figure 5 Age composition of personnel

From Figure 6 it can be seen that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company from 3 to 5 years, 28% from 1 to 3 years and 14% have work experience of less than one year

Figure 6 Distribution of personnel by length of service

From Figure 7 it can be seen that 47% of employees have higher education, 16% have incomplete higher education and 37% have secondary vocational education. This indicates the high qualifications of the organization’s personnel.

Figure 7 Educational level

Let's imagine the staffing table of the company's employees (Table 2).

Table 2 - Staffing list of PKF Stroymontazh LLC

	Job title	Number of employees	Salary, rub.
	CEO
	Chief Accountant
	Production Director
	HR Director
	Commercial Director
	Financial Director
	Head of Transportation and Storage Department
	Head of Sales Department
	Head of Procurement Department
	Head of the Marketing Department
	Accountant
	HR Manager
	Sales Manager
	Purchasing Manager
	Marketing Manager
	Economist
	Foreman
	Installer
	Delivery driver
	Warehouse Manager
	Secretary
	Junior service personnel

Table 2 shows that the general director of the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Second-level managers have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary from 20.1 to 24.12 thousand rubles. per month. Workers of the enterprise have a salary from 12.06 to 18.76 thousand rubles. per month.

Thus, the company uses a simple time-based wage system.

The disadvantage of the time-based form of remuneration is that the official salary or tariff rate is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications. Such differences are due to different levels of labor productivity.

The company uses non-material methods of stimulating employees.

Methods of non-material motivation can be applied to a specific employee or implemented without any address. Targeted non-material motivation includes, in particular, congratulations to the employee on his birthday from management and team members. It can also be various forms of incentives in the form of gifts on important occasions and financial assistance in cases of serious illness or death of the employee’s relatives.

Targeted motivation also includes verbal encouragement of an employee for quality work done. Practice shows that performance evaluation from a manager has a very positive impact on the employee’s loyalty and overall work spirit.

Targeted non-material motivation is especially important for new employees who have not yet had time to get used to the manager’s working methods and the team. Encouragement can be expressed both in a personal conversation and at a general meeting of team members.

Non-targeted motivation includes holding joint corporate events, as well as providing various benefits - a social package. Today, a social package is one of the most effective ways to motivate employees: it includes health insurance, payment for mobile communications, preferential trips to a sanatorium for health reasons, as well as the opportunity to improve their skills or undergo training at the expense of the company.

Methods of non-material motivation include creating optimal working conditions for employees: installing new computer equipment, creating comfortable work areas for staff, improving the design of premises, installing modern air conditioning and heating systems, etc.

The most important tool for non-financial motivation is corporate holidays, especially with the involvement of family members of employees.

To analyze the impact of current technologies, consider the main economic indicators of the enterprise.

Table 3 - Profit and loss of PKF Stroymontazh LLC 2009-2011

Indicator name				Gain (loss)
Revenue (net) from the sale of goods, products, works, services (less value added tax, excise taxes and similar mandatory payments)
Product cost
Gross profit
Business expenses
Administrative expenses
Profit (loss) from sales
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other operating income
Other operating expenses
Profit (loss) before tax
Deferred tax assets
Deferred tax liabilities
Current income tax
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)

As can be seen from Table 3, the organization’s revenue for the period under review increased by 16,374 thousand rubles. or 57.1%. The cost of production increased by 9528 thousand rubles. or 40.35%. Net profit increased by 4933 thousand rubles. or by 308.6% (Figure 8).

Figure 8 Dynamics of profit and loss indicators of PKF Stroymontazh LLC 2009-2011

Table 4 - Social indicators of PKF Stroymontazh LLC 2009-2011

Indicator name				Gain (loss)
1 Average number of employees (persons)
2 Labor costs (thousand rubles)
3 Contributions for social needs, incl. (thousand rubles)
3.1 to the Social Insurance Fund (thousand rubles)
3.2 to the Pension Fund (thousand rubles)
3.3 for medical insurance (thousand rubles)
4 Average wages of employees (thousand rubles)

The average number of employees during the period under review increased by 2 people (Figure 9). Average wages of employees for the period 2009-2011. increased by 6.56 thousand rubles. or by 46.84%. (Figure 10) This is a fairly high figure.

Figure 9 Dynamics of the number of personnel of PKF Stroymontazh LLC 2009-2011

Figure 10 Dynamics of average wages of employees of PKF Stroymontazh LLC 2009-2011

Let's consider the level of wages of various categories of workers (Table 5).

Table 5 - Salary level by category of employees of PKF Stroymontazh LLC

As can be seen from Table 5, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles).

Let's calculate the effectiveness of the current remuneration system for the enterprise:

Ef.=Zop/V

where Zop - labor costs, thousand rubles;

B - enterprise revenue, thousand rubles.

2009: Eph = 28723 / 13276 = 2.16

2010: Eph = 32557 / 16190 = 2.01

2011: Eph = 45097 / 19987 = 2.26

Thus, as can be seen from the calculation in 2009, for every ruble spent on wages, 2.16 rubles were received. revenue, in 2010 this figure decreased to 2.01 rubles, and in 2011 it increased to 2.26 rubles.

As a result, we can say that the current remuneration system is not effective enough, since in 2010 there was a decrease in the efficiency of the current remuneration system for the enterprise.

3 IMPROVEMENT OF THE REMUNERATION SYSTEM LLC PKF STROYMONTAZH

3.1 Measures to improve the LLC’s remuneration system « PKF Stroymontazh »

As a result of the analysis of PKF Stroymontazh LLC, the problem of reducing the efficiency of the current remuneration system of the enterprise was identified. In order to increase the productivity of the enterprise and increase sales revenue, it is necessary to stimulate the employees of PKF Stroymontazh LLC.

The decisive causal factor in people's performance is motivation.

From a management point of view, motivation is considered as the process of developing employees’ motives for activities to achieve personal goals or the goals of an economic entity.

Labor motivation is one of the most important functions of management, which is the motivation of employees to work to achieve the goals of the enterprise by satisfying their own needs. This process is based on the use of various motives, among which we should highlight material, moral, socio-psychological, spiritual, creative, etc. Motivation is a form of using the motives of human behavior in the practice of managing his activities. The motivation of a company's employees is directly influenced by the content and working conditions at the enterprise, the organization of work and its remuneration, the possibility of advancement through the ranks, etc.

Management of a social system and a person, in contrast to the management of technical systems, contains as a necessary element the coordination of the goals of the object and the subject of management. Its result will be the labor behavior of the control object and, ultimately, a certain result of labor activity.

To manage labor on the basis of motivation, prerequisites are necessary such as identifying the inclinations and interests of the employee, taking into account his personal and professional abilities.

Wages are based on the price of labor as a factor of production, which is reduced to its marginal productivity. According to the theory of marginal productivity of labor, a worker must produce a product that compensates for his salary, therefore, the salary is directly dependent on the worker’s labor efficiency.

For a worker, salary is the main and main article of his personal income, a means of ensuring the well-being of himself and his family members. The stimulating role of wages is to improve labor results to increase the amount of remuneration received.

For the employer, the employee's salary represents production costs, and he seeks to minimize them, especially per unit of production.

Salary performs a motivational and reproductive function, since wages are a form of payment for labor and an important incentive for workers.

The wage organization mechanism reflects the process of converting the price of labor into wages. Through the organization of wages, a compromise is achieved between the interests of the employee and the employer, which should contribute to the development of social partnership relations between the two forces of the market economy.

The company’s remuneration policy is determined by the following factors:

- financial position determined by the results of its economic activities;

- unemployment rate in the region among workers in relevant professions;

- level of state regulation in the field of wages;

- the level of salaries paid by competitors;

- influence of trade unions and employers' associations.

Salary organization includes:

- establishment of reasonable labor standards;

- development of a tariff system;

- determination of forms and systems of remuneration;

- formation of the salary fund.

The remuneration system should be flexible, stimulate increased productivity, and have a sufficient motivational effect. The growth of wages should not outpace the growth rate of productivity and efficiency.

The flexibility of the remuneration system lies in the fact that a certain part of earnings is made dependent on the overall efficiency of the enterprise.

In modern conditions, in order to stimulate increased efficiency and productivity, it is necessary to change not only the remuneration system, but also the very approach to its formation; we need different psychological attitudes, thinking and rating scales. The change in approaches to remuneration of labor is manifested in the fact that it is not costs that are paid, but the results of labor; recognition of the product of labor as a commodity. Funds from the sale of goods become the highest criterion for assessing the quantity and quality of labor of commodity producers and the main source of their personal income.

Each entrepreneur (manager), from the variety of existing forms of remuneration, chooses the option that most closely corresponds to the specific conditions of production (technological process, level of specialization, nature of products, availability of production resources).

In order to increase the productivity of the enterprise and increase sales revenue, it is necessary to stimulate employees.

Effective motivation of personnel, labor and work of an enterprise or organization consists of material rewards in accordance with successful labor results. In other cases, the motive for activity is in the nature of inspiration, when investments of labor and work occur for the sake of the goal of creating, without demanding anything in return. Creating something for the sake of creating it, but it doesn’t work as a motivation for staff.

The main emphasis in the personnel incentive system must be placed on material incentive methods. In accordance with the Labor Code of the Russian Federation, the enterprise independently establishes the type, remuneration system, tariff rates and official salaries, as well as forms of material incentives. The basic rules of remuneration and bonuses are fixed. The enterprise must pursue a policy of guaranteeing the stability of the remuneration system.

An enterprise must use remuneration as the most important means of stimulating conscientious work. The individual earnings of the company's employees should be determined by their personal labor contribution, the quality of work, the results of the company's production and economic activities and are not limited to the maximum amount. The tariff system of remuneration is used as a basis.

To stimulate the employees of the enterprise PKF Stroymontazh LLC, it was decided to introduce a remuneration system with a “floating salary”. With a “floating salary” remuneration system, in each subsequent month a new salary is formed for the employee, increased or decreased by the amount of the selected ratio, depending on the change in a certain indicator.

Labor productivity became such an indicator at the enterprise, and the chosen ratio was 1:0.7, i.e., for every percent increase in revenue growth over the period, the official salary increases by 0.7%, subject to the fulfillment of the product sales target.

The “floating salary” payment system provides for a procedure for reducing salaries to a certain amount: the lower limit of the “floating salary” will be the amount of the official salary according to the staffing table, the upper level of the salary is not limited.

3.2 Forecasting the effectiveness of measures to improve systems With LLC salary topics « PKF Stroymontazh »

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Most often, construction organizations use piecework and time-based forms of remuneration.

One of the most profitable and dynamically developing sectors of the Russian economy is construction. The activities of construction organizations have a number of organizational and technical features. These include, in particular:

Territorial isolation of construction projects;

Individual nature of construction production;

Carrying out work on the basis of design and estimate documentation;

Duration of the production cycle;

Collective nature of work.

These features have an impact on cost accounting, including wages.

Forms of primary documentation

The forms of primary documentation used by organizations to record labor and pay for it are approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. However, this resolution does not provide for the forms of documents such as orders for piecework (chord work), records of work performed, work orders, etc. Therefore, construction organizations must develop and approve the forms of documents used independently and consolidate them in the accounting policy.

To record working time in a piece-rate wage system, a work time sheet of the unified form No. T-13 is used. The time sheet is maintained either for the organization as a whole or for its individual structural divisions.

In construction organizations, individual employees can perform work at different sites during the billing period. In accordance with this, there is a need to organize operational accounting of the amount of time worked by each of the employees involved for each of the facilities.

However, if the piecework work order is drawn up separately for each construction project and it shows the amount of time worked by each employee, then the work time sheet of the unified form No. T-13 does not contain the details necessary for the correct distribution of workers’ time among the objects under construction. In this case, additional details can be entered into the working time sheet form, allowing you to keep track of the working time of all specialists for each construction project.

All primary documents independently developed by the organization, as well as all changes made to standard forms, must be approved by the relevant order on accounting policies.

Forms and systems of remuneration

The most widespread in the practice of construction enterprises are such forms of remuneration as piecework and time-based, which make it possible to create various models of payment for the final result on their basis.

All types of forms and payment systems are based on the tariff system and rationing. There are the following types of piecework forms of payment: direct piecework, piecework-bonus, piecework-progressive, piecework, piecework-bonus.

With piecework payment, the earnings of workers (link, team) are determined by the volume of work performed and the piecework rate per unit of its measurement. The employee receives wages depending on the amount of work performed at established piece rates.

The piece-rate progressive wage system can be used when a team, unit or individual workers perform basic construction and installation work and basic work in auxiliary and auxiliary productions included in the construction balance sheet, in cases where rationing and payment of labor are carried out according to a single, interdepartmental and departmental standards and regulations.

When using a piece-rate progressive wage system, each team and unit must receive work orders 2-3 days before the start of work. The work orders indicate the upcoming volume of work, the deadlines for their completion, production standards and prices. The work order must be marked “to be paid at progressive piece rates” on the work orders. Piece-progressive additional payments cannot be accrued on wage amounts for work orders issued to workers during work or after its completion.

With a piece-rate progressive wage system, wages are calculated based on the results of work for the month. At the same time, indicators of fulfillment of production standards for all orders that provide for a piece-rate progressive payment system for the current month are taken into account. Workers who are fired or transferred to work in another organization are paid for the actual time worked. The basic salary, as well as additional payments for piece-rate progressive payouts, are distributed among workers in proportion to the amount of working time they worked and the tariff rates assigned to workers of the corresponding categories.

With piecework-progressive payment, production within the norm is paid at basic rates, and production in excess of the norm is paid at increased rates, and is supplemented by bonuses.

Such remuneration is extended for limited periods and in those construction industries where additional measures are required to stimulate labor intensity in order to achieve progressive production standards. Under a progressive piece-rate system, a worker's earnings grow faster than his output.

Lump-sum payment is the main wage system in construction. It is used to strengthen the material interest of workers in completing production tasks on time. Tasks in the form of task orders are issued to teams (units, workers) to perform general construction and specialized work on the facility as a whole, section, floor, structural element.

The work order is issued not for the billing period, but for the entire duration of the work. Wages are accrued to the team according to billing periods in the form of an advance, and the final payment is made after completing the entire task. The accord payment can be supplemented by a bonus for completing the accord tasks on time or ahead of schedule, for ensuring high quality construction (accord-bonus payment). This form of payment encourages the completion of the entire range of work with fewer workers and in a shorter time.

To determine the amount of wages due for completing a piece task, a calculation of labor costs and wages is developed, which provides a description of the main and auxiliary work included in the task, and also indicates the quantity (volume) of work, piece rates and time standards per unit of work. By multiplying the volume of work by the prices, the amounts of wages are determined according to the list of works, and by adding these amounts, the total amount of wages due for completing the chord task is determined.

In cases where a piecework task was issued for a period exceeding the payment period, for example a month, the salary for the current month is determined by multiplying the total amount of piecework wages for the piecework by the percentage of work completion.

In this case, the percentage of work completion is calculated by dividing the completed amount of work by the total amount of work for the chord order and multiplying by 100%.

The bonus indicator is the completion of a task on time or ahead of schedule. If the bonus target is not met, no bonus is awarded. The condition for the bonus is compliance with quality requirements. The bonus regulations in force in organizations should provide for differentiated bonus amounts depending on the quality of work.

Piece wages accrued to the brigade on a piecemeal basis are distributed among the members of the brigade, as a rule, in proportion to the tariff earnings, which are determined by multiplying the worker’s hourly tariff rate by the number of hours he worked according to the timesheet.

The bonus to team members is accrued in the amount of piecework wages, calculated in accordance with the accepted procedure for distributing the total amount of team earnings accrued according to the piecework. The initial bonus amount is determined based on the percentage of the bonus accrued to the team.

The size of the bonus for an individual employee, by decision of the employer, can be:

Increased taking into account the employee’s contribution to the achievement of established indicators;

Reduced for production lapses.

Employees may lose their bonus entirely for:

Absenteeism (including absence from work for more than 4 hours during a working day) without a valid reason;

Appearing at work in a state of alcoholic, toxic or drug intoxication, as well as drinking alcoholic beverages, using narcotic or toxic drugs at the workplace during working hours;

Committing theft of the employer's property at the place of work, established by a court verdict or a resolution of an authority whose competence includes the imposition of an administrative penalty;

Participation in strikes that are declared illegal by the court.

Full or partial deprivation of the bonus is made for the period in which the omission in work was committed, and is formalized by order of the employer with the obligatory indication of the reasons.

Time-based wages are used when it is impossible or impractical to establish quantitative labor parameters; with this form of payment, the employee receives remuneration depending on the amount of time worked and skill level. There are the following types of time-based forms of remuneration: simple time-based, time-based bonus, salary, contract.

In a simple time-based system, wages are calculated at the tariff rate of an employee of this category for the time actually worked. An hourly, daily, or monthly tariff rate can be set.

When paying monthly, wages are calculated based on fixed monthly salaries (rates), the number of working days actually worked by the employee in a given month, as well as the planned number of working days according to the work schedule for a given month.

The time-bonus wage system is a combination of simple time-based payment with bonuses for meeting quantitative and qualitative indicators under special provisions on bonuses for employees.

Under the salary system, remuneration is made not according to tariff rates, but according to established monthly official salaries. The salary system is used for managers, specialists and employees. The official monthly salary is the absolute amount of wages established in accordance with the position held. The salary system of remuneration may include elements of bonuses for quantitative and qualitative indicators.

Enterprises of any form of ownership must have a staffing table approved by the management of the enterprise, which establishes the positions of employees and the monthly salaries corresponding to these positions. A qualification directory of positions for managers, specialists and employees is necessary for the optimal division of labor, determining the responsibilities of workers, and ensuring their rational use in accordance with their specialty and qualifications.

According to Art. 149 of the Labor Code of the Russian Federation, when performing work in conditions different from normal, the employee may be provided with additional payments of a compensatory nature, provided for by collective labor agreements:

For heavy, harmful or dangerous work;

For work in areas with special climatic conditions;

For night work;

For work on weekends and non-working holidays;

For performing work of various qualifications;

For combining professions.

The following must be taken into account:

The established amounts of additional payments cannot be lower than those provided for by law;

Additional payments cannot be canceled by the decision of the organization;

Additional payments are established for all employees, without exception, engaged in the relevant work.

Night work

In accordance with Art. 96 of the Labor Code of the Russian Federation, night time for the purposes of applying labor legislation is considered to be the time from 22 o’clock to 6 o’clock.

If an employer engages workers to work at night, he must take into account the requirements of Art. 96 of the Labor Code of the Russian Federation on reducing the duration of work at night by one hour (without any subsequent work), as well as on limiting the use of labor of certain categories of workers.

It follows from Article 154 of the Labor Code of the Russian Federation that each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by laws and other regulatory legal acts. The minimum increase in wages for work at night is established by Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 in the amount of 20% of the hourly tariff rate (salary) for each hour of work at night.

The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, by a collective agreement or directly by the employment contract. As a general rule, hourly tariff rates for determining additional wages for work at night are calculated:

Employees whose work is paid at daily tariff rates by dividing the daily rate by the corresponding length of the working day (in hours);

Employees whose work is paid at monthly rates (salaries), by dividing the monthly rate (salary) by the number of working hours according to the calendar in a given month.

Additional payments for night work are included in payments taken into account when calculating average earnings (Resolution of the Government of the Russian Federation dated December 24, 2007 No. 922), as well as in wage payments taken into account when calculating income tax (clause 3 of Art. 255 of the Tax Code of the Russian Federation).

The amounts of surcharges are also included in the list of payments subject to personal income tax, unified social tax, insurance contributions for compulsory pension insurance, as well as insurance contributions for compulsory insurance against industrial accidents and occupational diseases.

Work on weekends and holidays

In accordance with Art. 113 of the Labor Code of the Russian Federation, attracting workers to work on weekends and non-working holidays without the consent of workers is allowed in three cases:

To prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

To prevent accidents, destruction or damage to the employer’s property, state or municipal property;

To perform work the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases posing danger threat to the life or normal living conditions of the entire population or part of it.

It should be noted that the list of exceptional cases of attracting employees to work on weekends and non-working holidays is exhaustive.

Involvement of employees to work on weekends and non-working holidays in other cases is carried out only with their written consent.

Overtime work

Article 99 of the Labor Code of the Russian Federation lists three grounds when employers are allowed to engage workers in overtime work without their consent. All these cases are related to emergency situations and circumstances.

Involvement in overtime work should be formalized in writing with the employer issuing a corresponding order. Since the specifics of the grounds often do not allow the employer to issue this order or instruction in advance, in order to ensure an accurate accounting of the duration of overtime work for each employee, the employer needs to do this as the opportunity arises.

Pregnant women, minor workers and other categories of workers specified in federal laws are not allowed to work overtime, even if they express their consent. In other cases, overtime work requires the written consent of the employee. An employee’s refusal to work overtime should not be regarded as a violation of labor discipline.

Work performed in excess of the established working hours in the order of internal part-time work is not considered overtime (Articles 60.1 and 282 of the Labor Code of the Russian Federation), as well as overtime in excess of the established working hours during an irregular working day (Articles 101 and 119 of the Labor Code of the Russian Federation).

The Letter of Rostrud dated March 18, 2008 No. 658-6-0 states that if an employee is late at work on his own initiative, the employer is not obliged to provide him with additional time off or increase wages for overtime work. Overtime work is paid only if the employee is delayed at the initiative of the employer.

The concept of overtime work is given in Art. 99 Labor Code of the Russian Federation. This is work that is performed outside the established working hours for the employee. For a day laborer, the normal working hours should not exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation). In this case, working more than eight hours a day for the employee will be considered overtime.

Some organizations keep cumulative records of working hours. As a rule, it is used in rotational, round-the-clock or multi-shift operating modes. In this case, overtime would be working in excess of the normal number of working hours during an accounting period, such as a month. The possible duration of accounting periods is established in Art. 104 Labor Code of the Russian Federation.

Labor laws limit the maximum duration of overtime work. For each employee, it should not exceed four hours for two consecutive days and 120 hours per year. Therefore, the organization must keep accurate records of how many hours each employee worked overtime (Article 99 of the Labor Code of the Russian Federation). If the number of overtime hours exceeds the established limit, then during an inspection the labor inspectorate may fine the organization and the manager under Art. 5.27 Code of Administrative Offences.

If the organization keeps daily records of working hours, then the daily duration of the work shift will be the same, for example, eight hours. Accordingly, hours worked in excess of eight hours per day will be overtime. It is impossible to compensate for them due to shortcomings on other days.

If an employee does not work full-time, then overtime hours will be those hours that he worked in excess of the working day established by the employment contract.

With summarized recording of working time, the number of overtime hours can be determined only at the end of the accounting period. Since, within the accounting period, overtime on some days is compensated for by shortfalls on other days. As soon as the accounting period ends, a comparison is made between the number of hours actually worked and the standard working time for this period. The difference is overtime hours. Increased pay is required for overtime work. The first two hours of work must be paid at least one and a half times the rate, subsequent hours - at least double (Article 152 of the Labor Code of the Russian Federation). Of the total number of overtime hours for the accounting period, two hours are allocated and paid only at the end of the accounting period.

At the request of the employee, increased pay for overtime work can be compensated for by additional rest. Moreover, the rest time should not be less than the time worked overtime. In this case, overtime work is paid at a single rate.

If overtime work is performed at night, then such work must be paid both as overtime and as night work.

Overtime hours should not be included in the work schedule. Some organizations, in practice, immediately include overtime hours in the work schedule when recording working hours. This shouldn't happen. The total number of working hours according to the schedule must coincide with the standard working hours for the established accounting period. Moreover, by month within the accounting period it may deviate from the monthly working time norm in one direction or another.

If the work schedule includes overtime hours, then the procedure for involving an employee in overtime work is violated, since written consent to overtime work has not been received from the employee. During an inspection, the labor inspectorate may fine the organization and manager under Art. 5.27 Code of Administrative Offences. In this case, the organization faces a fine in the amount of 30,000 to 50,000 rubles. And for the manager - from 1000 to 5000 rubles. Repeated violation will result in disqualification.

Irregular working hours

The employer has the right to engage an employee to work outside the established duration of his working hours if the employee performs labor duties on irregular working hours.

An irregular working day is a special work regime, according to which certain categories of workers may, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them (Article 101 of the Labor Code of the Russian Federation).

For work on irregular working hours, compensation is provided only in the form of additional leave, the duration of which is determined by a collective agreement or internal labor regulations and cannot be less than three calendar days (Article 119 of the Labor Code of the Russian Federation).

The list of employees with irregular working hours must be provided for in a collective agreement, agreement or local regulations adopted taking into account the opinion of the representative body of employees.

Regardless of work schedule, work on weekends is paid at an increased rate. This means that employees with irregular working hours must be paid for work on weekends and holidays according to the general rules. That is, either no less than double the daily rate (when working in excess of the monthly working hours), or a single daily rate with the provision of an additional day of rest.

Part-time and combination

The Labor Code distinguishes between two main types of part-time work:

Combination as additional work performed during the working day;

Part-time work is a part-time job that an employee does after the end of his working day, that is, in his free time from his main job.

The combination is regulated by Art. 60.2 of the Labor Code of the Russian Federation and has the following characteristics:

An agreement has been concluded with the employee to perform the main work;

A separate employment contract is not drawn up for additional work;

The employee works part-time in the same organization;

The employee does not stop performing his main duties;

An employee does part-time work during his working day.

Additional and main work refer to different professions or positions provided for in the staffing table.

The parties to the employment contract must agree on the content of additional work, its volume and timing, as well as the procedure for payment for such work. All these conditions must be specified in an additional agreement to the employment contract. Based on this agreement, an order is issued from the manager to involve the employee in additional work. In this case, there is no need to make any additional entries in the work book.

Additional work is paid according to the rules of Art. 151 Labor Code of the Russian Federation. Thus, the amount of payment for part-time work is determined by agreement of the parties, taking into account the content and (or) volume of additional work. That is, neither the minimum nor the maximum amount of additional payment is limited.

If additional work requires piecework wages, the amount of additional payment is determined based on the quantity of products manufactured and established prices. And if it is time-based, then the additional payment can be established in several ways, for example:

As a percentage of the employee’s salary for the main job;

As a percentage of the salary corresponding to the combined position;

In a fixed amount.

Additional work performed after the end of the working day is called part-time work (Article 60.1 of the Labor Code of the Russian Federation). You can work part-time not only with your main employer, but also in other organizations. In the first case, we will talk about internal part-time work, and in the second, about external one.

The following signs of part-time work can be distinguished:

The employee has a main job;

The employee works additionally in his free time from his main job;

Part-time work is regular and paid;

A separate employment contract has been concluded with the employee.

The following cannot be hired for part-time work:

Persons under 18 years of age;

Employees for heavy work or work with harmful (dangerous) working conditions, if their main activity is related to the same conditions;

Workers for driving vehicles or directing their movement, if their main work is of the same nature;

State or municipal employee for any work other than teaching, scientific or other creative work.

A separate employment contract must be concluded with any part-time worker (including internal ones). Moreover, it must indicate that the person will work on a part-time basis. Information about such additional work, at the request of the employee, can be entered into the work book. A record of this is made at the main place of work.

The Labor Code limits the working hours of a part-time employee (Article 284 of the Labor Code of the Russian Federation). The time worked by a part-time employee should not exceed four hours a day and half of the standard working time for this category of employees.

Part-time workers are paid in proportion to the time worked.

All guarantees and compensations established by the Labor Code are provided to part-time workers in full. The exception is “northern” guarantees and compensation, as well as those related to combining work and study. Such guarantees and compensation can only be obtained at the place of main work.

Payment for work of various qualifications

Remuneration for work of various qualifications is regulated by Art. 150 Labor Code of the Russian Federation. Such work is performed within the framework of one profession or position (one job function) and during normal working hours. In accordance with the Labor Code, the work of an employee performing work of various qualifications must be paid based on rates for higher qualifications. Accordingly, additional payments, for example, for special working conditions, climatic conditions, are calculated based on the percentage rate of additional payment to the salary established for higher qualifications.

The Labor Code does not make the remuneration of temporary workers when they perform work of various qualifications dependent on the amount of labor expended by them to perform work of a higher qualification. If the actual time spent on such work can be counted, and the employee, who is paid on a time-based basis, spent most of his working time doing work of lower qualifications, regardless of this, payment for his work should be based on the salary provided for work of a higher qualification.

When an employee with piecework wages performs work of various qualifications, his work is paid according to the rates of the work he performs. In cases where, taking into account the nature of production, workers with piecework wages are entrusted with performing work that is charged below the categories assigned to them, the employer is obliged to pay them the inter-category difference, that is, the difference between the tariff rates for the category of work performed and the category assigned to the employee. Payment of the inter-grade difference in this case is the responsibility of the employer.

Payment of the difference between grades when performing lower-skilled work must be provided for in a collective or labor agreement.

Working in difficult and hazardous conditions

When drawing up employment contracts with employees of construction organizations, it is necessary to pay attention to such a mandatory condition as the labor function.

The labor function (work according to a position in accordance with the staffing table, with a profession, with a specialty indicating qualifications, or a specific type of assigned work) should not be named arbitrarily in an employment contract. The reason for this is that performing work in the construction industry for certain positions is associated with the provision of compensation and benefits. In particular, with the right to a labor pension on preferential terms, to additional leave and shortened working hours, to free milk or other equivalent food products.

Therefore, the names of these positions and professions, when hiring persons who are entitled to benefits under the law, must be indicated in the employment contract (and work book) in accordance with the name in the qualification directories. Otherwise, employees will have to prove their rights to certain compensations or benefits.

Remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is made at an increased rate (Article 146 of the Labor Code of the Russian Federation). The minimum wage for work in difficult and harmful conditions is established by Government Decree of November 20, 2008, 1870. Based on the results of workplace certification, the following compensations were established for the specified categories of workers:

Reduced working hours - no more than 36 hours per week;

Annual additional paid leave - at least 7 calendar days;

Increase in wages - at least 4 percent of the tariff rate (salary) established for various types of work with normal working conditions.

The specific amounts of additional payment for hazardous working conditions are established by the employer, taking into account the opinion of the representative body of employees or by a collective or labor agreement. The basis for additional payments and compensation for harmful effects are the results of workplace certification carried out in accordance with Order of the Ministry of Health and Social Development dated July 31, 2007 No. 569. The employer’s obligation to carry out certification of workplaces according to working conditions is established by Art. 2I2TCRF.

District labor regulation

Construction work can be carried out in various regions, including the Far North. In accordance with Art. 317 of the Labor Code of the Russian Federation, persons working in the regions of the Far North and equivalent areas are accrued a regional coefficient and are paid a percentage increase in wages for length of service in these areas or areas. In this case, the amount of the percentage bonus to the staff salary and the procedure for its payment are established by the Government of the Russian Federation.

Article 148 of the Labor Code of the Russian Federation stipulates that remuneration for work in areas with special climatic conditions is made in the manner and amounts not lower than those established by labor legislation and other regulatory legal acts containing labor law norms.

According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees provided for by the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

If the collective agreement adopted by the organization provides for the amount, conditions and procedure for compensation of expenses associated with the employee’s move to a new place of residence in another locality, then such expenses can be included in labor costs, reducing the tax base for corporate income tax in full.

Transfers and movements

Establishing the place of work of construction workers in employment contracts has its own specifics. As a rule, the place of work of employees coincides with the location of the employer. However, objects under construction are often geographically remote from the populated area where the construction organization is located. Therefore, it has to create separate structural units at the location of these objects. In such cases, by virtue of Part 2 of Art. 57 of the Labor Code of the Russian Federation in the construction worker’s employment contract, when drawing up the “place of work” condition, it is necessary to indicate exactly the separate structural unit and its location. After all, in fact, the employee is hired to work in this structural unit.

As a result, the employee’s transfer to another facility under construction will be considered a transfer to another job, which will require the employer to obtain the employee’s written consent. However, even if a construction organization does not create legally separate divisions and does not reflect them in employment contracts, an employee’s transfer to a site located in another area is still not covered by the concept of “moving to another workplace,” since the movement does not allow a change in the territorial boundaries of the locality , in which the work is performed.

Therefore, such a transition requires the written consent of the employee. In order to avoid transfer procedures and quickly resolve issues of moving construction personnel to various sites across the country, construction organizations often send their employees on business trips and also use a rotational method of labor organization.

Business trips of employees

A business trip is understood as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.

When an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings, and is also reimbursed for travel expenses.

According to Art. 168 of the Labor Code of the Russian Federation and the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, in case of sending on a business trip, the employer is obliged to reimburse the employee:

Travel expenses;

Expenses for renting residential premises;

Additional expenses associated with living outside the place of permanent residence (per diem);

Other expenses incurred by the employee with the permission or knowledge of the employer.

The employer reimburses the employee sent on a business trip for daily allowance in the amounts determined by the collective agreement or local regulations.

In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, the amounts of travel expenses reimbursed to an employee, as a general rule, are not his income and are not subject to personal income tax.

In this case, compensation amounts are exempt from personal income tax only within the limits established in accordance with the law. Thus, daily allowances in the amount of:

No more than 700 rub. for each day you are on a business trip in the Russian Federation;

No more than 2500 rub. for each day you are on a business trip abroad.

The amount of daily allowance exceeding the specified norms is subject to personal income tax.

In practice, it happens that the parties to a construction contract agree that the customer of the work (for example, the general contractor) reimburses the contractor (subcontractor) for the costs of traveling workers to the place where construction and installation works are performed. As a rule, tax inspectors are against reducing the tax base by the amount of such expenses.

To substantiate their position, they refer to the fact that a business trip is a business trip of a person with whom the organization has entered into an employment contract. Consequently, the costs of paying for the cost of accommodation and food for persons who are not employees of the enterprise, as not satisfying sub-clause. 12 clause 1 art. 264 of the Tax Code of the Russian Federation cannot be taken into account as part of other expenses.

But Chapter 25 of the Tax Code of the Russian Federation does not contain a closed list of expenses taken into account for tax purposes, that is, it allows you to reduce the tax base for any expenses, provided that they are related to activities aimed at generating income. The general contractor (or customer), by attracting subcontractors (contractors) and concluding agreements with them to perform certain works, aims to earn income. Therefore, if these agreements oblige the general contractor (customer) to reimburse contractors for travel expenses of their employees, the accountant has the right to take such expenses into account when calculating the tax base for income tax. The basis for including costs in other expenses may be subclause. 49 clause 1 art. 264 of the Tax Code of the Russian Federation - other expenses associated with production and (or) sales. In this case, it is necessary that one of the clauses of the contract stipulate that travel expenses (payment for hotel accommodation, daily allowance) of the contractor’s (subcontractor’s) employees associated with the performance of work under the contract are reimbursed separately by the customer (general contractor) upon presentation of copies of documents confirming bearing these expenses.

Shift work method

The shift method of work is a common legal form of labor organization in construction. It is a special form of carrying out the labor process outside the place of permanent residence of workers, when the location of the employer or the place of residence of the employee is significantly removed from the place of work. The costs of transporting shift workers from their place of residence must be provided for in the collective agreement. In this case, the amount of compensation can be taken into account by the taxpayer when forming the income tax base (Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/418 dated 06/22/09).

It is customary to divide the watch:

Intraregional (short movements of personnel, short duration of shifts (from 7 to 14 days), well-established transport links and communications with rotation camps and populated areas, location of the workers’ place of residence in the region of production activity);

Interregional (shift camps are located in another region or climate zone, the duration of the shift is from 2 weeks to 2 months).

Work on a rotational basis is not a business trip, although it is associated with regular trips outside the permanent place of residence, and therefore does not require compliance with the rules on business trips (Chapter 24 of the Labor Code of the Russian Federation).

The place of work under the rotation method is the areas or objects remote from the location of the employer where work activities are carried out. In the event of a change in place of work when relocating employees due to the relocation of a facility, it is not necessary to obtain consent for the relocation from employees, since this operation is not a transfer.

The duration of the shift should not exceed a month (Article 299 of the Labor Code of the Russian Federation). In exceptional cases, at individual sites, the employer may increase the duration of the shift to 3 months. He can do this only taking into account the opinion of the elected body of the primary trade union organization in the manner prescribed in Art. 372 Labor Code of the Russian Federation. In the absence of such, the employer can independently introduce an increased duration of the shift by making changes to the regulations on the rotation method of work, issuing an order, approving a schedule or other local regulations.

Article 300 of the Labor Code of the Russian Federation obliges the employer to keep a summary record of working time for a month, quarter or other period, but not more than for a year. In this case, the accounting period must cover all working time, travel time from the employer’s location or from the collection point to the place of work and back, as well as rest time falling within a given calendar period of time. Taking into account Art. 104 of the Labor Code of the Russian Federation, the duration of working hours during the accounting period should not exceed the normal number of working hours established by law.

The employer is obliged to keep records of the working time and rest time of each employee working on a rotational basis, by month and for the entire accounting period. This is necessary to accurately determine the number of overtime hours on shift to compensate for inter-shift rest and appropriate pay.

Working time and rest time within the accounting period are regulated by the shift work schedule, which is approved by the employer taking into account the opinion of the elected body of the primary trade union organization in the manner established by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations, and is brought to the attention of employees no later than 2 months before entry into force (Article 301 of the Labor Code of the Russian Federation). The schedule provides for the time required to transport workers to and from their shifts. Days spent traveling to and from work are not included in working hours and may fall on inter-shift rest days. In case of incomplete work time in the accounting period or on shift (vacation, illness, etc.), working hours according to the calendar falling on days of absence from work are deducted from the established norms of working hours.

Inter-shift rest is additional days of rest for overtime within the work schedule on a shift, which can be provided several times a year. Such vacations are paid not according to average earnings, as established for regular vacations, but in the amount of the daily tariff rate, daily rate (part of the salary (official salary) for a day of work), unless higher payment is established by a collective agreement, local regulation or employment contract (Part 3 of Article 301 of the Labor Code of the Russian Federation).

Hours of overtime within the work schedule on a shift, not multiples of a whole working day, can accumulate over the course of a calendar year and be summed up to whole working days, followed by the provision of additional days of inter-shift rest. to determine the number of additional days of inter-shift rest, it is necessary to divide the total number of overtime hours by 8 (the normal length of a working day for a five-day working week). With a shortened working week (less than 40 hours), it is necessary to divide not by 8, but by the number of hours obtained by dividing the established duration of the shortened working week by 5.

Annual leave must be granted to shift workers after they have taken inter-shift rest. If the end of an employee’s annual leave falls on the inter-shift rest days of the team in which he works, then the employee before the start of his shift may be:

Transferred due to production necessity in order to prevent downtime that arose for organizational reasons, to another job according to the rules of Art. 72.2TKRF

Moved to another shift shift (another structural unit) in accordance with the account. 3 tbsp. 72.1 TKRF.

By agreement between such an employee and the employer, leave without pay may still be granted.

For workers who travel to perform work on a rotational basis in areas in which regional wage coefficients are applied, these coefficients are calculated in accordance with labor legislation and other acts containing labor law norms.

According to Art. 302 of the Labor Code of the Russian Federation, employees performing work on a rotation basis, for each calendar day of stay in places of work during the shift period, as well as for the actual days of travel from the location of the employer (collection point) to the place of work and back, are paid an allowance for daily allowance instead of shift method of work. The daily rate for travel time is paid not in exchange for the bonus for working on a rotational basis, but along with it.

Workers involved in work on a rotational basis live in rotational camps specially created by the employer while they are at the work site. A rotational camp is a complex of buildings and structures designed to ensure the livelihoods of workers while they perform work and rest between shifts. However, the employer has the right to ensure that employees live in dormitories and other residential premises adapted for these purposes and paid for at the employer’s expense.

Expenses for the maintenance of rotational and temporary camps are recognized within the limits of the standards for the maintenance of similar facilities and services approved by local government bodies at the place of activity of the taxpayer. If such standards have not been approved by local government bodies and there are no similar facilities in the given territory under the jurisdiction of these bodies, we believe it is possible to recognize the costs of maintaining rotational and temporary camps in the amount of the actual costs of the taxpayer (Letter of the Ministry of Finance dated December 19, 2008 No. 03-03-06/1 /703).

Persons with medical contraindications cannot be involved in work performed on a rotational basis. Therefore, a construction organization must actually ensure that all its employees who will be involved in work on a rotational basis receive medical reports stating that they have no contraindications.

Medical examinations of employees

Employees of construction organizations who have not passed the necessary medical examination cannot be allowed to perform labor duties in such areas of activity as, for example, work at height, underground work, maintenance of power plants, transport work, rotational work organization, etc. According to According to the Labor Code, such examinations must be carried out at the expense of the employer. A specific list of work during which mandatory medical examinations are carried out is given in Appendix 2 to Order of the Ministry of Health and Social Development dated August 16, 2004 No. 183.

Typically, to conduct periodic medical examinations of employees, the organization enters into an agreement with a specialized organization that has the appropriate license.

The costs of conducting such medical examinations, including reimbursement to the employee for the cost of a preliminary medical examination, are included in other expenses associated with production and sales when calculating income tax. In Letter dated November 21, 2008 No. 03-03-06/4/84, specialists from the Ministry of Finance qualified them as expenses for ensuring normal working conditions and safety measures provided for by law, which reduce the income tax base on the basis of subparagraph. 7 clause 1 art. 264 Tax Code of the Russian Federation. Similarly, you can take into account the costs of obtaining a medical record for an employee.

Foreign workers

Construction organizations often attract foreigners from the CIS countries and far abroad to work.

To carry out labor activities in the Russian Federation, as well as to work under civil contracts, foreign citizens, and in most cases their employers, must have permits.

When hiring citizens entering the Russian Federation in a manner that requires a visa, the employer issues a work permit at his own expense, since it is he who invites the citizen to come to the Russian Federation to work in this organization, and the work permit will indicate Employer's TIN.

When hiring CIS citizens (except for citizens of Georgia and Turkmenistan), as well as citizens of other countries entering the Russian Federation in a manner that does not require a visa, permission to attract and use foreign labor is not issued, the work permit does not contain an indication of the name an employer for whom a foreigner may work. A foreign citizen obtains such a permit by independently applying to the Federal Migration Service of Russia in the manner prescribed by Art. 13.1 of the Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation.”

For foreigners residing in the Russian Federation temporarily or permanently, it is necessary to pay contributions for compulsory pension insurance. If a foreign citizen has the status of a temporary stayer on the territory of the Russian Federation, then he is not an insured person and, accordingly, insurance contributions for compulsory pension insurance are not accrued for payments in his favor (Letter of the Ministry of Finance of Russia dated December 23, 2008 No. 03-04-06- 02/129).

From the amounts of payments and remunerations accrued in favor of any foreign citizen working on the territory of the Russian Federation, the taxpayer pays the Unified Tax in accordance with the generally established procedure (clause 2 of Article 243 of the Tax Code of the Russian Federation). The exceptions are:

Payments accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization through its separate divisions located outside the territory of the Russian Federation;

Remunerations accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil contracts, the subject of which is the performance of work, the provision of services (clause 1 of Art. 236 of the Tax Code of the Russian Federation).

Foreign citizens working under labor or civil law contracts have the same rights and obligations in the field of health insurance as Russians. The employer is obliged to issue a compulsory medical insurance policy for a foreign employee.

A certificate of incapacity for work is issued to foreign citizens and stateless persons permanently or temporarily residing on the territory of the Russian Federation, but is not issued to foreigners temporarily staying in the Russian Federation (clause 1 of the Procedure for issuing certificates of incapacity for work by medical organizations, approved by Order of the Ministry of Health and Social Development of Russia dated 01.08.07 No. 514 ). In the absence of a certificate of incapacity for work, payment of benefits is not made.

The following procedure applies to citizens of the Republic of Belarus:

Benefits for temporary disability and maternity are assigned and paid in accordance with the law and at the expense of the Social Insurance Fund of the Russian Federation;

To determine the amount of benefits, the insurance (work) experience acquired in connection with work in the territories of the Russian Federation and the Republic of Belarus is fully taken into account (Articles 7 and 8 of the Agreement between the Russian Federation and the Republic of Belarus “On Cooperation in the Field of Social Security”).

Foreign citizens working in the Russian Federation are payers of personal income tax.

At the same time, individuals who are tax residents of the Russian Federation pay personal income tax on income received both in the Russian Federation and abroad, and non-resident individuals only on income received from sources in the Russian Federation (Article 209 of the Tax Code of the Russian Federation ).

The status of a foreigner (resident or non-resident) for the purposes of paying personal income tax is determined regardless of the grounds for staying in the Russian Federation

To tax residents of the Russian Federation in accordance with clause 2 of Art. 207 of the Tax Code of the Russian Federation includes individuals who are actually on the territory of the Russian Federation for at least 183 days (in total) over the next 12 consecutive months.

If a foreign worker is interested in confirming his resident status, he, on his own initiative, provides the employer with any documentary evidence of his stay in the Russian Federation for the period before employment with this employer.

The specifics of withholding personal income tax on the income of citizens of the Republic of Belarus are determined by the Protocol of 01/24/06 to the Agreement of 04/21/95 between the Government of the Russian Federation and the Government of the Republic of Belarus on the avoidance of double taxation and the prevention of tax evasion in relation to taxes on income and property. For hired work during a period of stay in the Russian Federation of at least 183 days in a calendar year, or continuously for 183 days starting in the previous calendar year and expiring in the current calendar year, personal income tax is charged in the manner and at the rates provided for in towards citizens of the Russian Federation (13%). The specified rate is applied from the date of commencement of employment in the Russian Federation, the duration of which, in accordance with the employment contract, is at least 183 days. Like citizens of the Russian Federation, citizens of the Republic of Belarus may be tax non-residents of the Russian Federation if they actually stay on the territory of the Russian Federation for less than 183 days in 12 consecutive months. However, the advantage of citizens of the Republic of Belarus over other foreign citizens in this area is their equal taxation with citizens of the Russian Federation (Letters of the Ministry of Finance of the Russian Federation dated December 31, 2008 No. 03-04-06-01/397, dated November 7, 2008 No. 03-04-06- 01/330).

The income of residents is taxed at the rates established by Art. 224 of the Tax Code of the Russian Federation, - mainly at a rate of 13%. The tax rate is set at 30% in relation to all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received in the form of dividends from equity participation in the activities of Russian organizations, in respect of which since 2008 the tax rate has been set at 15%.

If the tax agent comes to the conclusion that a foreigner, previously considered by him as a non-resident, still has resident status, the tax should be recalculated and an application for offset (refund) of the overpayment of personal income tax should be submitted to the tax authority. After offset (return) of funds, the amount of the overpayment can be returned by the employer to the employee upon his written application (clause 1 of Article 231 of the Tax Code of the Russian Federation). If the taxpayer has not submitted an application for a personal income tax credit (refund) to his tax agent before the end of the tax period (calendar year), the employer should inform him of the opportunity to file a declaration and receive a refund directly through the tax authority.

If the situation is the opposite - a person who was considered a resident turns out to be a non-resident, the tax agent should also submit an application asking to offset the tax paid at a rate of 13% against the tax at a rate of 30%. This is explained by the fact that personal income tax, calculated at different rates, is credited to different budget classification codes.

Tax offsets and refunds are made only upon a written application from the tax agent (Articles 78, 79 of the Tax Code of the Russian Federation).

Occupational safety and health in construction

Most activities in the construction industry fall into class 8 occupational risk. The work of many construction workers is carried out in harmful or dangerous conditions or relates to activities associated with the use of sources of increased danger (machinery and equipment).

Each employer carrying out production activities in the construction sector, whose number of employees exceeds 50 people, creates a labor protection service or introduces the position of a labor protection specialist with appropriate training or experience in this field. These functions can also be performed personally by the manager or by third-party specialized organizations that have passed mandatory accreditation.

All construction workers must undergo occupational health and safety training. In addition, certain categories of workers must additionally undergo special training in labor protection. Construction organizations must necessarily develop and store regulatory documents on labor protection (regulations on the labor protection service; logs of briefings; labor protection instructions for workers, developed on the basis of standard industry instructions on labor protection for construction workers, etc.) . Moreover, employees must be familiarized with these documents upon signature.

Construction organizations must carry out certification of workplaces, which includes a hygienic assessment of existing conditions and the nature of work, an assessment of the safety of workplaces and taking into account the provision of workers with personal protective equipment. Such certification is a system of analysis and assessment of workplaces for carrying out health measures, familiarizing workers with working conditions, certification of production facilities, to confirm or cancel the right to provide compensation and benefits to workers engaged in heavy work and work with harmful and dangerous working conditions.

If the employee does not have a stationary workplace, certification is also carried out, but only for the working conditions of the work he systematically performs, which is part of his job function (for example, painting work, gas welding, installation, high-altitude work, etc.). The specific workplace where they are performed will no longer have legal significance.

The organization sets the timing of certification based on changes in the conditions and nature of work, but at least once every 5 years. The employer can carry out certification of workplaces on its own, as well as by third-party organizations accredited to carry out the specified work. Upon completion of the commission’s work, the head of the organization issues an order approving the results of the certification. Certification documents must be stored for 45 years.

If construction is accompanied by work in harmful and (or) dangerous working conditions (as well as work associated with pollution), then the employer is obliged to provide workers with certified personal protective equipment free of charge.

Workwear

Special clothing is issued when performing work in harmful or dangerous working conditions, as well as when working in special temperature conditions. The organization is obliged to issue special clothing to employees free of charge, taking into account industry standards (order of the Ministry of Health and Social Development of Russia dated October 1, 2008 No. 541).

The rules for providing workers with special clothing, special shoes and other personal protective equipment are approved by Resolution of the Ministry of Labor of Russia dated December 18, 1998 No. 51. These rules apply to employees of all organizations, regardless of their form of ownership. The procedure for issuing protective clothing to employees is prescribed in the collective agreement or other internal document of the organization. When issuing workwear, it is necessary to indicate in the personal cards of employees the wearing period and the percentage of expiration date at the time of issue.

In tax accounting, the cost of workwear can be classified as material expenses on the basis of clause 3 of Art. 254 of the Tax Code of the Russian Federation, if the protective clothing provides precisely the functions of personal protection. The cost of workwear is written off in full as it is put into operation.

Due to the fact that when calculating income tax, the costs of paying for workwear are written off as a lump sum to reduce the income received, differences may arise between the accounting and tax accounting of workwear. The Tax Code does not provide for uniform write-off of workwear included in material costs. The difference will be taxable, forming a deferred tax liability (DTL) in accounting. It will be repaid when the organization completely writes off the workwear as the cost of services provided to the company during the reporting period.

Milk

At work with hazardous working conditions, employees in accordance with Art. 222 of the Labor Code of the Russian Federation, milk or other equivalent food products are issued free of charge according to established standards.

Instead of milk, upon the written application of the employee, he may be paid compensation in an amount equivalent to the cost of milk or other equivalent food products. Such compensation must be provided for in a collective and (or) employment contract.

In jobs with particularly hazardous working conditions, employees are provided with free therapeutic and preventive nutrition according to established standards.

The norms and conditions for the free distribution of milk or other equivalent food products, therapeutic and preventive nutrition, the rules for making compensation payments are established in the manner determined by Orders of the Ministry of Health and Social Development dated February 16, 2009 No. 45n and 46n.

For employees who receive equivalent food products instead of milk, the amount of compensation is established based on the cost of such products. Compensation must be paid at least once a month. This is directly provided for in clause 3 of Appendix No. 2 to Order No. 45n. The amount of compensation should be regularly indexed in proportion to the increase in retail prices. In this case, Rosstat data is taken as a basis.

The specific amount of compensation payment and the procedure for its indexation are established by the employer, taking into account the opinion of the trade union (if there is one) and are included in the collective agreement.

If the employer does not have a representative body of employees, then these provisions are included in the employment contracts concluded with employees. Issuing monetary compensation in exchange for therapeutic and preventive nutrition is not allowed.

Accounting for labor costs

Construction companies, when organizing accounting, must be guided by the requirements established by the Accounting Regulations “Accounting for Agreements (Contracts) for Capital Construction” (PBU 2/94).

In accordance with this document, the contractor records costs in the context of each construction project from the beginning of the construction contract until the time of its completion and transfer to the customer-developer. Until the delivery of the entire scope of work on the project to the customer, these costs are reflected as part of work in progress. For contractors, accounting for such costs must be organized on account 20 “Main production” in the context of each customer and the facility being built. These analytical accounts opened for account 20 “Main production” reflect the contractor’s direct costs directly related to the implementation of the contract. In particular, direct costs include expenses associated with the use of labor of blue-collar employees directly involved in construction and installation work and their maintenance. In accounting, the accrual of remuneration for such employees is reflected in the following accounting entry:

Dt20 - Kt70 - the amount of wages accrued to a construction worker.

Accounting for labor costs for employees of auxiliary (auxiliary) productions and farms is carried out using account 23 “Auxiliary productions” and is reflected in the accounting entry:

Dt23 - Kt70 - the amount of remuneration for employees of auxiliary production and farms has been accrued.

The costs of remunerating workers associated with the management of construction machinery and mechanisms are reflected using account 25 “General production expenses” and are taken into account in the accounting records as follows:

Dt25 - Kt70 - the amount of remuneration for machinist workers was accrued.

To summarize information on the costs of remunerating employees not directly related to construction and installation work performing management functions in the organization, account 26 “General expenses” is used. The accrual of remuneration for such employees is reflected using the following entry:

Dt26 - Kt70 - wages were accrued to employees of administrative and other general business units.

With an indirect piecework wage system, the size of a worker’s earnings is placed in direct dependence on the results of the labor of the piecework workers he serves. This system is typically used to pay support workers.

The worker’s wages in this case are determined by the following formula:

Where R x– indirect piece rate; Q basic- the volume of products produced (work performed) by the main workers served by this auxiliary worker.

Where m sun– tariff rate of an auxiliary worker, rub.; N basic– the production rate of the main workers served by this auxiliary worker.

The lump sum wage system is a system in which the earnings of a worker (group of workers) are determined for the entire volume of quality work they produce. The amount of lump sum payment is determined on the basis of the current standards of time (production) and prices, and in their absence - on the basis of standards and prices for similar work. Usually, workers are paid a bonus for completing a task on time and performing the work well. This remuneration system is usually used for one-time and contract work, usually repair and finishing work.

Time-based This form of remuneration is called in which the employee’s earnings are accrued at the established tariff rate or salary for the time actually worked.

According to this system, the amount of remuneration for a certain period of time depends only on the type of requirements placed on the employee at a given workplace. In this case, it is assumed that during working hours the employee achieves, on average, normal results.

Time-based wages are used primarily where:

The costs of determining the planned quantity and accounting for the quantity produced are relatively high;

The quantitative result of labor is already determined by the progress of the work process (for example, work on a conveyor belt with a given rhythm of movement);

The quantitative result of labor cannot be measured and is not decisive;

The quality of labor is more important than its quantity;

The work is dangerous;

The work is heterogeneous in nature and irregular in workload.

When using time-based wages, a number of requirements must be met. The most common ones include:

1. strict accounting and control over the actual time worked by each employee;

2. correctly assigning wage grades to time workers (or salaries in cases where their work is paid on a monthly basis) in strict accordance with their qualifications and taking into account the actual complexity of the work they perform, as well as assigning official salaries to specialists and employees in strict accordance with the actual job responsibilities they perform and taking into account the personal business qualities of each employee;

3. development and correct application of reasonable service standards, standardized tasks and headcount standards for each category of workers, excluding varying degrees of workload, and therefore different levels of labor costs during the working day;

4. optimal organization of work at each workplace, ensuring efficient use of working time.

A graphical representation of time wages is presented in Figure 1.

Fig.1 Time wages

The figure shows that with time-based wages, the amount of wages (W) does not depend on labor productivity (LP), but the specific wage per each unit of output (U) will decrease with an increase in labor productivity. A very important conclusion follows from this: in the conditions of using time-based wages with low labor productivity, the enterprise faces the risk of rising costs.

The time-based form of remuneration has two varieties: simple time-based and time-based bonus.

With a simple time-based system, the employee’s wages are calculated according to the tariff rate or salary assigned to him for the time actually worked and is calculated using the formula:

Where m– hourly (daily) tariff rate of a worker of the corresponding category, rub.; T – time actually worked in production, hours (days).

According to the method of calculating wages, this system is divided into three types: hourly, daily, monthly. With hourly wages, wages are calculated based on the worker’s hourly wage rate and the actual number of hours he worked during the pay period. With daily wages, we calculate the worker’s wages based on the worker’s daily tariff rate and the actual number of days (shifts) worked. When paying monthly, wages are calculated based on fixed monthly salaries (rates), the number of working days provided for by the work schedule for a given month, and the number of working days actually worked by the employee in a given month.

Under a time-based bonus system, workers are given a bonus in addition to payment for time worked at tariff rates for ensuring certain quantitative and qualitative indicators. Employee wages under a time-bonus system ( ZP pvp) is determined by the following formula:

Effective use of bonuses is possible with strict assignment of temporary workers to equipment and jobs, and with the correct choice of bonus indicators.

The remuneration system should be flexible, stimulate increased productivity, and have a sufficient motivational effect. The growth of wages should not outpace the growth rate of productivity and efficiency. The flexibility of the remuneration system lies in the fact that a certain part of earnings is made dependent on the overall efficiency of the enterprise.

At the beginning of the economic reform, many enterprises found themselves in a situation unfavorable for organizing an effective payment system. Price liberalization has reduced the employee’s incentive to increase individual labor results, and the entrepreneur’s incentive to increase profits. This is also facilitated by the tax mechanism together with the mechanism for creating extra-budgetary funds.

First of all, it is necessary to strive to ensure that tariffs, and, if possible, all wages, are adjusted to price increases, if not 1:1, then in the proportion that the maximum demand for the enterprise’s products allows when it raises prices. The lag in the rate of wage growth from the rate of price growth leads primarily to a narrowing of consumer demand and to a further decrease in production volumes, which is compensated for by a new rise in prices. Wage indexation, compensating as much as possible for price increases, allows maintaining the stimulating role of wages.

At the same time, taking all measures to preserve the stimulating function of wages, it is necessary to do everything possible to ensure that even the slightest exclusion of an employee from the labor process is compensated not in the form of wages, but in the form of guarantee and compensation payments, established, as a rule, below the tariff payment.

Any reduction in individual labor output must be accompanied by a reduction in wages. Guarantees and compensations can, within certain limits, compensate for this reduction if it was not due to the fault of the employees. Typical for enterprises of all forms of ownership is a disdainful attitude towards the division of wages into funds paid for work and funds paid in the form of guarantees and compensation. Various explanations are given for this: reluctance to produce unnecessary papers, to understand the reasons and culprits for guarantee payments, the absence of any desire to make these payments, the lack of qualified workers in the management apparatus, and many others. In such conditions, for the employee, the money he receives appears as paid for work. Since the crisis in the economy lasts for more than one year, the amount of compensation payments takes up a greater share in the actual wages of workers, the worse the situation of the enterprise. If employees consider these funds as paid for work, then in the future this may give rise to a demand on their part for full additional payment for any increase in the efficiency of their work. If the funds received by the employee are clearly divided into those paid for work and those paid as compensation, then if the situation improves and their performance indicators improve, employees may qualify for additional payment in the amount of the difference between payment for work and payment for replacement compensation payments.

Under the administrative-command model of the economy, wages came mainly from centrally regulated funds (wage fund and material incentive fund). The ineffectiveness of such a mechanism was manifested, in particular, in the fact that an increase in one or another wage fund became an end in itself, and the payment of an employee in accordance with his labor contribution was dependent on the fund received. This diminished the importance of the individual approach to assessing everyone’s work and gave rise to various forms of collective egoism, irresponsibility and subjectivism.

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Faculty of Economics and Management

Department of Personnel Management, Service and Tourism

COURSE WORK

in the discipline "Human Resource Management"

Improving the personnel remuneration system (using the example of the OKO company)

annotation

The topic of this course work is “Improving the personnel remuneration system.” The work contains 48 pages, 10 tables, 2 graphics, 26 sources used.

The theoretical part contains information about the organization and regulation of remuneration systems, the forms and traditional systems of remuneration, as well as the motivation and incentives of the organization’s personnel.

In the second chapter of the work, an analysis of remuneration is carried out using the example of the OKO company, which includes the organizational and economic characteristics of the organization, the current state of remuneration, an analysis of wages by category of employees and the main shortcomings of the current remuneration systems in the company.

Introduction

2 Analysis of the organization and regulation of remuneration using the example of the OKO company

3 Improving the company’s remuneration system

3. 3 Calculation of the economic efficiency of the proposed event

Conclusion

Appendix A

Introduction

In a market economy, wages express the direct interest of employees, employers and the state, and have an economic and social purpose. The economic purpose of wages is to stimulate the development of production and increase its efficiency. Its social purpose is to ensure the well-being of people in close connection with the growth of production efficiency and its expansion.

The current labor legislation considers the term “wages” not just as the amount of wages established for the employee, but also as the entire system of relations that are associated with ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulatory legal acts, collective contracts, agreements, local regulations and employment contracts. Wages are one of the main means of employee interest in the results of their work, its productivity, increasing the volume of products produced, and improving their quality.

Wages are a set of remunerations in cash or in kind that an employee receives for work actually performed, as well as for those periods that are included in working hours. Wages, on the one hand, are the main source of income and increasing the living standards of workers, and on the other hand, they are a means of materially stimulating the growth of production efficiency. Since wages are the main source of income for workers, it is necessary to constantly improve the wage system so that it fully ensures the reproduction of the labor force, taking into account the conditions and results of work, stimulates the improvement of skills, productivity, product quality, rational use and savings of all types of resources .

The labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for workers of all organizational and legal forms is established by law.

The company administration independently selects and applies various employee remuneration systems. In this area of ​​activity, the administration relies on its HR specialists or HR managers, whose professional capabilities are often limited and do not meet modern requirements.

The forms of wage organization that are often used are ineffective; they provide little incentive for workers to work

to the fullest extent of their capabilities, which may have a negative impact on the competitiveness of the organization.

This topic is relevant, because wages are one of the main factors in the socio-economic life of the country, the workforce and the individual.

This topic is reflected in the works of the following authors: K. S. Azizyan, N. A. Veshchunova, L. A. Fomina, Yu. A. Babaev and others. The object of the study is the OKO company, which specializes in the production and installation of plastic windows.

The purpose of this work is a comprehensive analysis of the problems of remuneration in the company and the proposal of effective directions for improving remuneration in the organization. In accordance with the goal, the following tasks are solved:

Determining the essence of remuneration and the procedure for its formation;

Studying the elements of remuneration organization using the example of a company;

Consideration of the possibility of using other, modern remuneration systems:

Consideration of the effectiveness of using new forms and elements of remuneration.

1 Theoretical foundations of the remuneration system at the enterprise

1. 1 Basic principles of organization and regulation of remuneration

Remuneration is a system of relations that are connected by ensuring the formation and implementation by the employer of payments to all employees for their work in accordance with laws, other regulations, agreements, collective agreements, local regulations and employment contracts.

Wages are based on the price of labor as a factor of production, which is reduced to its marginal productivity. According to the theory of marginal productivity, a worker must produce a product that compensates for his wages, therefore, wages are made directly dependent on the efficiency of workers.

There are two forms of remuneration - monetary and non-monetary. The monetary form is the main one, because this is due to the role of money as a universal equivalent in commodity-money relations of market subjects.

Also, remuneration can be in kind or in the form of additional paid leave. If an enterprise does not have cash, then it can pay employees with the products they produce, which will be directly consumed by them, exchanged for other goods, or sold. There is payment for free time. This form is aimed at stimulating high-quality and intensive work and allows the employee to use this time for rest, earning additional income or studying.

An important specificity is represented by the forms of remuneration for creative workers (literature, art, science), who are paid royalties for works commissioned by them - their creation, implementation and distribution through practical use or public performance in accordance with current regulatory documents.

Wages represent the sum of cash payments and the cost of payment in kind for work performed under an employment agreement (contract).

Main functions of payroll:

1) reproductive;

2) measuring;

3) stimulating;

4) regulatory;

5) social.

The reproduction function provides the worker with such a volume of material goods and services at a level that is sufficient for the normal reproduction of the labor force and increasing intellectual potential in accordance with the changing technical and social factors of production. From the perspective of the total costs of labor reproduction, its value includes such aspects of a worker’s life as the costs of meeting the needs for food, housing, education, medical care, etc., and must correspond to or exceed the cost of the “consumer basket.”

The measuring function is an estimated indicator of the labor contribution of each employee and labor costs in the production of the labor product. Using various elements of wages, labor costs of different quality and quantity are measured. The effectiveness of this function depends on compliance with the principle of wage differentiation.

Stimulating function - a material incentive for interest in work and increasing labor productivity and quality of work. The implementation of this function is ensured by combining labor standards, tariff and bonus systems into specific wage systems, which ensure changes in the level of wages depending on the individual and collective results of workers.

The regulatory function plays the role of balancing the interests of workers and employers. It regulates the demand for the company’s products and services, as well as labor in the labor market. The basis for the implementation of the regulatory function is the differentiation of wages by groups of workers, by priority of activities or other distinctive features. Thus, a certain policy is developed to establish the level of wages for various categories of workers in specific production conditions.

The social function establishes differences in wage levels. This difference should be sufficiently significant and ensure interest in advanced training, as well as differentiate the level of payment depending on the severity and responsibility of the work. However, the level of such differentiation must correspond to ideas about fairness in wages between social groups working both at a given enterprise and in a given region.

Wages represent the price of labor power, corresponding to the cost of consumer goods and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker himself and his family members. There are nominal and real wages.

Nominal wage refers to the amount of money that a worker receives for his work. By the size of the nominal wage one can judge the level of earnings and income, but not the level of consumption and well-being of a person. There are two types of nominal wages: accrued (the entire amount due) and paid (less taxes).

Real wages are the volume of material goods and services that can be purchased for nominal wages at a given price level for goods and services. Real wages reflect the actual purchasing power of nominal wages. The relationship between these quantities is expressed by the formula:

Lv. h. n. = Un. h. p./Up., where Ur. h. n. - real wage index; Un. h. n - nominal wage index; Up is the price index for goods and services.

In a market economy, wages reflect the main and immediate interests of employers, employees and the state as a whole.

One of the conditions for the effective organization of remuneration is to find a suitable mechanism for implementing and maintaining the necessary balance of interests of this tripartite partnership.

The overall level of remuneration at an enterprise may depend on the following main factors:

1) the results of the economic activities of the enterprise, its profitability;

2) personnel policy of the enterprise;

3) the level of unemployment in the region and region;

4) state regulation of wages and activities of trade unions;

5) competition in the labor market, the state of supply and demand for workers in relevant specialties.

In conditions of market relations, the organization of wages at an enterprise is designed to provide a solution to two problems:

Guarantee payment to the employee in accordance with the results of his work and the cost of labor in the labor market;

Ensure that the employer achieves a result in the production process that would allow him to recoup costs and make a profit.

The organization of work is based on the following principles:

1 Payment of labor depending on quantity and quality;

2 Differentiation of wages depending on the qualifications of the employee and working conditions;

3 Maximum combination of individual and collective interest in the final results of work;

4 Strengthening social security, that is, systematically increasing real wages;

5 Exceeding the growth rate of labor productivity over the growth rate of average wages;

6 Use of various opportunities by enterprises to earn money for wages;

7 Timeliness of payment;

8 Carrying out a unified state policy in the field of wage regulation.

The organization of remuneration is based on the use of four constituent elements:

1 Technical labor standardization - the establishment of reasonable labor standards (standards of time, production, maintenance, service time, number of personnel) necessary for an objective quantitative assessment of labor costs to perform specific work. Standards are used to determine wages per unit of work.

2 Tariff system, consisting of tariff rates, tariff schedules, tariff and qualification reference books, official salaries for employees, additional payments and allowances to tariff wages, regional coefficients. The labor market, through the laws of supply and demand, influences, first of all, the amount of tariff rates and official salaries. Additional payments and allowances are aimed at a more complete assessment of the characteristics of work - its severity, intensity, importance, work in unfavorable conditions, urgency, and others.

3 Forms and systems of remuneration that integrate the methods of using labor standards and the tariff system for calculating wages of workers, taking into account the characteristics of their work.

4 The mechanism for forming the wage fund, which manifests itself in determining the source of funds and justifying the amount intended for wages and incentive payments.

The calculation of the standard wage fund at the enterprise is carried out using incremental and analytical methods. In the first case, they proceed from the basic fund and the increase in production volume; in the second - based on the labor intensity of the production program.

When analytically planning the standard wage fund, two methods can be used: direct - calculation based on standards for the wage intensity of products (services) and stages of work; indirect: calculation in proportion to the objective organizational and technical characteristics of the production unit.

The incentive fund, which is formed to stimulate the efficiency and profitability of the enterprise, is formed from the income actually received after subtracting mandatory contributions to the regulatory wage funds on a residual basis, technical development, social development and the dividend fund.

The tariff system is traditionally the basis for organizing workers' wages and is built depending on working conditions, the qualifications of workers, the form of remuneration and the importance of this industry in the national economy.

The tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated. With its help, under equal economic conditions, the unity of the measure of labor and its payment, equal pay for equal work, and differentiation of the main part of wages are ensured depending on factors that characterize the quality of labor. Thus, his salary consists of the sum of estimates of his labor contribution and to a small extent depends on the final results of the work of the specific department in which he works and the enterprise as a whole.

Let's take a closer look at the main elements of the tariff system. A tariff and qualification reference book is a normative document that is intended for the qualification of work, the assignment of qualification categories to workers, as well as for the preparation of programs for the training and advanced training of workers in the system of vocational education and directly in production. It contains the necessary qualification characteristics and requirements that apply to workers performing different content, degree of complexity and accuracy, work profile, in relation to production skills, accumulated knowledge, and also taking into account the nature of the responsibility resting on the employee for the correct performance of the work.

To ensure intersectoral unity in the tariffication of work, a Unified Tariff and Qualification Directory of Work and Professions of Workers (UTKS) has been developed, which retains the role of a normative document in matters of labor tariffication. In addition, another 72 tariff and qualification reference books have been developed for various industries and types of work, taking into account their industry characteristics. ETKS tariffs 6195 occupations of workers. Based on these references:

1) the name of the profession is established;

2) categories of work are determined or work is assigned to one or another wage group depending on the complexity, nature and specific working conditions in which it is performed, as well as the qualifications required of workers;

3) a qualification rank is assigned, which determines the size of the worker’s tariff rate;

4) curricula and programs are drawn up for training, retraining and advanced training of workers in all sectors of the economy;

5) lists of jobs and professions are being developed for preferential pension provision, etc.

The tariff and qualification directory for each profession and category has three sections: “Job characteristics”, “Must know”, “Work examples”. The characteristics indicate the complexity of the work, the organizational and technical conditions of production, technological equipment, and the required degree of independence in performing this type of work. The most typical examples of work for the corresponding tariff category for each specialty are given.

Since the decision to increase salaries, introduce (cancel) bonuses for managers, specialists and employees is made as a result of certification at least once every three years, their job qualities are determined, first of all, based on the requirements of the qualification directory.

The tariff rate (salary) expresses the absolute amount of remuneration for various groups and categories of workers per unit of working time. The initial basis for determining tariff rates by category is the tariff rate of category 1, which determines the level of remuneration for the simplest work. With the help of tariff rates, intersectoral regulation of wages is carried out. It involves the establishment of increased tariff rates in leading sectors of the economy. The highest rates are set for workers in the extractive industries, who determine scientific and technological progress. At non-state owned enterprises, the size of tariff rates depends, first of all, on the financial condition of the enterprise and is set by them independently. There are hourly, daily and monthly tariff rates. They are established for each qualification category.

Figure 1 - Formation of tariff rate

Tariff category is a value that reflects the complexity of work and the qualifications of the employee.

Qualification category is a value that shows the level of professional training of an employee.

Tariff schedule - a set of tariff categories of work (professions, positions), which are determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. The ratio of the hourly tariff rate of the corresponding category to the hourly rate of the 1st category is called the tariff coefficient and shows how many times the level of payment for work (labor) of a given category exceeds the level of payment for work of the 1st category. In this case, the tariff coefficient of the first category is taken equal to one.

Table 1 - Example of a tariff schedule

Tariff coefficient

Tariff schedules have the following characteristics: range of the tariff schedule, number of categories, tariff coefficients, absolute and relative increase in tariff coefficients.

The number of tariff categories in the most common scale of workers is 6, in the unified tariff scale of employees of budgetary organizations - 18.

The absolute increase in tariff coefficients represents the difference between tariff coefficients of adjacent categories. The relative increase in coefficients is the ratio of the larger coefficient to the smaller one minus one, expressed as a percentage.

Table 2 - Types of tariff schedules

The ratio of the extreme digits of the tariff schedule is called its range. It establishes the ratio in the complexity and remuneration of workers of higher and lower qualifications.

Regional wage coefficients reflect changes in wages depending on the location of the enterprise and are a means of inter-district regulation. The need for such regulation is explained by territorial differences in the level of retail prices for a significant part of consumer goods, differences in the material composition of consumption due to the natural and climatic characteristics of the regions, as well as unequal rates of production development and the relationship between the need for labor and the possibility of satisfying it through local labor resources in different areas. The regional coefficient is calculated based on the wages of employees without restrictions on its maximum amount. Regional coefficients do not form official salaries and new tariff rates.

Thus, wages are formed as the cost (price) of labor power, ensuring normal reproduction of labor power, motivating workers to work effectively at their workplace. Its minimum level is regulated by the state taking into account its economic development by establishing: the amount of the minimum wage and the tariff rate of the 1st category; conditions for determining the part of the enterprise’s income allocated to wages; conditions and amounts of remuneration in budgetary organizations and institutions; indexing mechanism.

1. 2 Forms and traditional systems of remuneration

Necessary elements of the organization of wages are forms and systems of remuneration that establish a connection between the amount of earnings, the quality and quantity of labor, stipulating a certain procedure for its calculation depending on the organizational conditions of production and the results of labor.

Wage systems characterize the calculation of the relationship between the elements of wages: the tariff part, additional payments, allowances, bonuses.

According to the method of measuring the amount of labor, payment systems are classified:

Piece work (the amount of labor is measured by the amount of products produced by the employee or work performed);

Time-based (the amount of labor is measured by the amount of time worked by the employee);

Accord (the amount of labor is measured by a certain amount of work).

According to the forms of expression and evaluation of labor results, payment systems are divided into:

Collective (based on the assessment of collective work);

Individual (based on an assessment of the labor results of each individual employee).

According to the number of indicators that are taken into account when assessing the labor contribution of employees, payment systems are divided into:

1) one-factor, or simple (simple piecework, simple time-based);

2) multi-factor, or bonus (piece-bonus, piece-bonus, time-bonus, piece-progressive and others).

Based on the nature of the employee’s impact on the result of labor, payment systems are divided into direct and indirect.

Time-based wages are wages in which employees are paid at a set tariff rate or salary for the time actually worked in production.

Based on the payment mechanism, the time-based form stimulates, first of all, improving the skills of workers and strengthening labor discipline.

Table 3 - Forms and systems of remuneration

A time-based form of remuneration is used in such cases if:

A worker cannot directly influence the increase in output, which is determined by the productivity of machines, apparatus or units;

There are no quantitative indicators of output that are necessary to establish piecework prices;

In workplaces and areas where ensuring high quality of products and work is the main indicator of work;

In jobs where accounting and rationing of labor require large costs and are not economically feasible, as well as where the employee’s work cannot be accurately rationed;

When performing equipment maintenance work, as well as on conveyor lines with a regulated rhythm.

A piece-rate form of remuneration is a form in which wages to employees are calculated at predetermined rates for each unit of work performed or product manufactured.

Prices are calculated based on the tariff rate corresponding to the category of this type of work and the established standard of time (production):

Рс=Тс*Нр,

where Рс - piece rate, rub.; Тс - hourly (daily) tariff rate, rub.; NVR is the norm of time.

Рс=Тс/Нvir,

where Рс - piece rate, rub.; Тс - hourly (daily) tariff rate, rub.; Nvyr is the production norm.

Piece rates do not depend on when the work being priced was performed - during the day, in the evening or at night, as well as on overtime work (there are special types of additional payments to take into account these work factors). If labor standards or tariff rates change, this leads to a recalculation of individual prices.

The piecework form of payment stimulates, first of all, the improvement of volumetric, quantitative indicators of work, therefore it is used in production areas with a predominance of manual or machine-manual labor. It is under these conditions that it is possible to take into account the quantity and quality of products produced, to ensure an increase in production volume and the validity of established labor standards.

The piecework form of wages is most appropriate to use when:

The presence of quantitative performance indicators that directly depend on a given worker or their team;

Opportunities for workers to increase output or the volume of work performed;

Possibility of accurately recording the quantity (volume) of work performed;

The need in this area to stimulate workers to further increase production output or the volume of work performed;

Application of sound labor standards;

There is no negative impact of piecework payment on the level of quality of products (work), the degree of compliance with technological safety requirements and modes, rational use of raw materials, energy and materials.

The piecework form of remuneration is divided into direct piecework, progressive piecework, piecework-bonus, piecework, indirect piecework, depending on the method of recording production and the types of additional incentives used (bonuses, increased prices).

Depending on how an employee’s earnings are determined - based on individual or group performance indicators - each of the systems can be individual or collective.

With a direct individual piece-rate wage system, a worker’s earnings can be determined by the formula:

3=Z Р iqi,

where P i is the price for the i-th type of product or work, rub.; q i is the number of processed products of the i-th type.

In a direct collective piecework system, workers' wages can be determined in a similar way using individual and collective piecework rates and the total volume of output (work performed) by the team as a whole.

Payment at individual piece rates for the final results of a team’s work is used in cases where team work requires a strict division of labor among workers who are technologically interconnected. Individual piece rates are established for each profession in a team based on tariff rates and the general production rate of the team.

Payment using collective piece rates is more often used in complex teams, where general workers work without a clearly defined division of labor on the principle of interchangeability.

Under a piece-rate progressive wage system, a worker's work within the limits of fulfilling standards is paid at direct piece rates, and for production in excess of these initial standards - at increased rates.

The main requirements when using a piece-rate progressive system should include the correct establishment of the initial base, the development of effective scales for increasing prices, accurate accounting of product output and the time actually worked by each worker.

With a piece-rate bonus system, a piece-worker or a team of workers, in addition to earnings at direct piece rates, is paid a bonus for fulfilling or exceeding established quantitative and qualitative indicators, which are provided for in the bonus regulations.

With a lump sum system of remuneration, the rate is set not for an individual operation, but for the entire volume of work. The amount of lump sum payment is determined on the basis of the current standards of time (production) and prices, and in their absence - on the basis of standards and prices for similar work. Typically, with lump sum payment, workers are rewarded for reducing the time required to complete tasks, which strengthens the stimulating role of this system in increasing labor productivity.

With an indirect piece-rate wage system, which is used primarily for remuneration of auxiliary workers directly engaged in servicing the main workers, indirect piece-rate prices are determined.

The use of one form or another of remuneration depends on production conditions. In each specific case, the form of remuneration should be used that most closely corresponds to the organizational and technical conditions of production and thereby contributes to improving the results of labor activity.

The current trend of a steady reduction in the scope of application of the piecework form of remuneration (in its pure form) in the conditions of new technologies and market relations necessitates the use of remuneration systems that are based on a time-based form with the necessary economic justification of working time according to the criteria of productivity, efficiency or profitability of labor, depending on the functions and work performed by the employee. In this case, a single measure of the level of remuneration can be the tariff rate of wages per 1 standard hour of work of a certain degree of complexity in relation to various types of activities and categories of workers.

1. 3 Motivation and stimulation of personnel as part of the remuneration policy

Individualization of wages involves material remuneration for labor, compensation for the adverse effects of working conditions, attracting workers to areas with unfavorable working conditions, payment for additional labor results, and economic evaluation of improved labor.

There are the following main directions for stimulating (motivating) the work of the organization’s employees:

1) salary according to the tariff, characterizing the assessment of the employee’s contribution to the result of the organization’s activities (absolute value and ratio with the level of payment of other employees of the enterprise).

2) a system of additional payments and allowances, occupying an intermediate position between the tariff system and bonus payments. Additional payments and allowances most often characterize the special working conditions of a particular employee.

The amounts and terms of their payments are determined in collective agreements. A specific feature of incentive payments (additional payments and allowances) is that they compensate for additional energy costs or the employee’s workload during the working day.

All types of additional payments can be divided into the following groups:

Additional payments related to the special nature of the work performed (overtime work, work on holidays and weekends, shift work and traveling nature of work);

Additional payments and bonuses for working conditions that deviate from normal (difficult working conditions, intensity on the assembly line, work at night, underground, in emergency situations);

Additional payments and allowances for additional labor results (for combining professions, expanding service areas, leading a team, for professional excellence, achievements in work, urgent work).

3) employee bonus system. Bonuses are understood as payment to employees of amounts of money in excess of their basic earnings in order to encourage them to achieve certain results, fulfill obligations, as well as to stimulate their further increase (obligations, results). Thus, bonuses can be considered as a type of incentive payments and allowances.

4) systems of intra-company benefits for employees of the enterprise include:

Subsidizing and discounted food, installation of vending machines for hot drinks and snacks at the enterprise;

Reimbursement of expenses for housing, housing and communal services;

Payment for training and advanced training;

Selling the company's products to its employees at a discount (10% or more);

Full or partial payment of the employee’s travel expenses to and from work;

Providing interest-free or low-interest loans to its employees;

Providing the right to use company transport, providing living space;

Payment of sick leaves above a certain level, health insurance for employees at the expense of the enterprise, provision of preferential vouchers to sanatoriums.

These measures make it possible to increase the social security of enterprise employees and the labor motivation of their highly effective activities.

5) intangible (non-economic benefits) and privileges for personnel include:

Providing the right to a sliding, flexible work schedule;

Providing time off, increasing the duration of paid leave for certain achievements and successes in work;

Earlier retirement and others.

The use of opportunities to provide additional free time, differentiation of vacations and redistribution of working time lead to a reduction in non-productive time spent, an increase in staff interest in improving product quality and, ultimately, to a reduction in lost working time.

6) moral encouragement of employees includes: promotion; career planning; any valuable gifts; badges of honor and gratitude.

The effectiveness of personnel management, manifested in the results achieved, depends on the degree of effectiveness of the measures taken, the most important role among which is played by remuneration.

The process of determining an employee’s material remuneration must, on the one hand, take into account the employee’s activities, and on the other hand, motivate him to achieve the desired level of activity.

Personnel remuneration refers to all costs incurred by the employer on the basis of an employment agreement.

Although material reward plays a leading role in motivation, it does not achieve its goals without taking into account other factors. It must be combined with socio-psychological and organizational-administrative factors: recognition of the team, participation in management decisions, power, privileges, interesting work, promotion, comfortable working conditions, and more.

Material motivation is considered as a means of satisfying not only physiological needs, but also the need for safety. The amount of remuneration can also be seen as a reflection of the degree of respect and level of position held. If its growth reflects the employee’s merits, then this is an indicator of the employee’s high assessment by management, prestige and special status. Some authors tend to consider rewards as a means of satisfying the need for self-esteem. Reward is everything that a person considers valuable to himself. People have specific concepts of value, which is why assessments of rewards relative to their value are also different.

An ineffective reward system can cause dissatisfaction among employees and lead to negative consequences for the organization in the form of demotivation of employees, stagnation or decline in productivity, high staff turnover, and tension in relations between employees. Dissatisfied employees may enter into open conflict with the organization's leaders, stop working, organize a strike, or leave the organization altogether.

An effective reward system increases the productivity of employees and directs their activities in the right direction for the organization.

All changes in the area of ​​remuneration must be well thought out and prepared accordingly, since this is an extremely sensitive area that directly affects the material interests of employees, in which the cost of error is extremely high. The meaning of remuneration is to stimulate the behavior of employees, direct them to achieve the strategic objectives facing them and connect the material interests of employees with the strategic objectives of the organization.

This key setting defines the following objectives of the reward system:

1 Attracting personnel to the organization. Organizations compete with each other in the labor market, trying to attract the specialists they need to achieve strategic goals. In this sense, the remuneration system must be competitive in relation to the category of employees required by the organization.

2 Retention of employees in the organization. When an organization's rewards do not match what the job market offers, employees may begin to leave the organization. To avoid losing employees for whose professional training and development the organization has spent certain funds, managers must ensure the competitiveness of the remuneration system.

3 Stimulating productive behavior. Remuneration should focus employees on those actions that are necessary for the organization. Productivity, creativity, experience, dedication to the organization should be rewarded through a reward system.

4 Control of labor costs. Since labor costs are a major expense for most modern organizations, managing them effectively is fundamental to the overall success of the organization. A well-designed compensation system allows an organization to control labor costs while ensuring the availability of the required employees. Unreasonably high wage costs have led to the bankruptcy of many organizations.

5 Efficiency and simplicity. The remuneration system should be well understood by every employee of the organization (otherwise it may cause an inadequate reaction from staff and lead to actions other than those that it was intended to stimulate), and also not require significant material resources to ensure its functioning.

6 Compliance with legal requirements. In all countries, employee remuneration is regulated to one degree or another by state legislation, ignoring which can lead to judicial and administrative sanctions against the organization, which is associated with significant material and moral costs. The above objectives of the remuneration system may come into some conflict with each other (for example, cost control and attracting qualified personnel). The management of the organization must find the optimal balance between the degrees of solving these problems (different for each organization at each stage of its development). And when a new company is created, the task of minimizing labor costs is usually sacrificed to the task of attracting qualified personnel. During times of economic hardship, organizations often delay hiring new employees and focus on cutting payroll costs.

Thus, the main purpose of remuneration is to ensure the implementation of the organization's strategic goals by attracting, retaining and motivating personnel.

Each organization uses its own employee compensation system, reflecting its goals, the management philosophy of its leaders, traditions, and also taking into account the resources at its disposal. In this regard, it is difficult to give universal recommendations on how to build this system. Only the management of an organization (sometimes with the help of professional help) can determine which compensation methods are most suitable for them. However, research has shown that in organizations operating in a fairly stable external environment, traditional compensation methods are more effective, while in companies operating in conditions of high instability and unpredictability, non-traditional systems operate more successfully. This statement is also true with respect to internal organizational structures: in rigid hierarchical organizations it is more effective to use traditional ones; methods, and in organizations with a rapidly changing or diffuse structure, unconventional methods work better.

Practice has developed seven general rules for material incentives for personnel, based on the unity of material and moral incentives with the dominance of material ones:

Material incentive systems should be simple and understandable to every employee;

Systems must be flexible, providing the opportunity to immediately reward every positive performance outcome;

The amount of incentives must be economically and psychologically justified (more and less often; more often, but less);

It is important to organize personnel incentives according to indicators that are perceived by everyone as correct;

Reward systems should provide employees with a sense of fairness in material rewards;

Reward systems should help increase employee interest in improving not only individual work, but also work in “business relationships” with other employees;

Employees must see a clear relationship between the results of their work and the activities of the company (what the mistakes of employees can lead to and what the successes of each of them lead to).

The rules are used to design a system of material incentives for employees. It is very important to determine how many times (weekly, monthly, quarterly, twice or once a year) monetary remuneration will be paid, in addition to salary, and in what amounts. The general scheme combines payment for individual labor with the distribution of a percentage of profits among workers in equal shares, giving them an interest in the success of the common cause. This combination lays the material foundations for the identification of all employees with the goals of the organization.

Labor incentives are effective if management bodies are able to achieve and maintain the level of work for which they are paid. The purpose of incentives is not to encourage a person to work at all, but to encourage him to do better (more) than what is determined by the labor relationship. This goal can be achieved only with a systematic approach and stimulation of work.

The system of moral and material incentives for labor involves a set of measures aimed at increasing the business activity of workers and, as a result, increasing the efficiency of labor and its quality. But at the same time, the employee must know what requirements are imposed on him, what reward he will receive if they are strictly observed, and what sanctions will follow if they are violated.

However, the line between controlled and motivated behavior is conditional and fluid, since an employee with strong work motivation has self-discipline, the habit of conscientiously fulfilling requirements and treating them as his own standards of behavior.

The effectiveness of rewards depends not only on their type, but also on the timing and frequency. Thus, remuneration has almost no effect on employees if it deviates for a long time from the period of achievement. It is important to create an atmosphere in the team in which any employee is confident that his remuneration will correspond to the efforts expended and the results achieved when compared with the results of other employees.

When designing material rewards, it is necessary to adhere to the following general provisions:

Encourage employees to work hard in the organization;

Provide bonuses or moral encouragement promptly enough so that the employee does not lose the connection between his additional contribution and the recognition received from the administration;

Pay not for effort, but for results, mainly those reflected in profits;

If possible, pay in accordance with what the employee has achieved in his area of ​​responsibility;

Pay more when the company is doing well, and reduce pay if the results are not good enough;

To retain the necessary employees in the organization, ensure payment of part of the amounts accrued in a given year in subsequent years, provided that the employee continues to work with the organization. He loses these amounts (in whole or in part) in the event of leaving;

Material remuneration should be provided in the forms that are most acceptable and attractive to the employee.

These measures to increase labor motivation make it possible to more effectively use the labor potential of the enterprise and increase its competitiveness in the market.

2. Analysis of the organization and regulation of wages using the example of the OKO company

2. 1 Organizational and economic characteristics of the company

The OKO company was founded in 2007 in the city of Meleuz in the Republic of Bashkortostan. Over the past years, she has gained extensive experience in impeccable and responsible service, which is reflected in many clients. The company provides an individual approach to each client, qualified advice, accurate calculation of the cost of the order, and assistance in choosing the right products.

The OKO company is a reliable, actively developing company engaged in the development, production and installation of high-quality metal-plastic products using an elite, environmentally friendly, certified PROPLEX profile (Austria), operating in accordance with the requirements of the European environmental program “Responsibility for Tomorrow”.

The company's mission is to provide consumers with high-quality PVC windows that guarantee protection and comfort through the development and production of window systems, comprehensive supplies of components and the provision of comprehensive professional services.

The main activities of the OKO company are currently:

Plastic windows and doors of the PROPLEX profile system;

Plastic windows and doors of the REHAU profile system (Germany);

Finishing of balconies and loggias;

Glazing of country houses;

Plastic sliding system Slidors (Russia);

Aluminum sliding system Provedal (Russia).

The company primarily uses Proplex plastic profiles, which are manufactured using Austrian technologies in Russia.

The Proplex system of plastic profiles is designed for the manufacture of doors and windows for any premises and is specially adapted to Russian operating conditions. The system meets all Russian thermal insulation requirements, as well as all major international standards.

For the end consumer, the benefit of such a large product range is obvious. When ordering a window, the buyer gets the opportunity to choose exactly the system that most fully satisfies his needs and, of course, corresponds to his financial capabilities. For the manufacturer of PVC structures, there are also a number of advantages in using several PROPLEX systems. Firstly, it provides the opportunity to work in several consumer segments in order to offer a wider selection of products. Secondly, all PROPLEX profile systems are designed in such a way as to minimize the inconvenience that may be associated with equipment changeover when moving from one system to another.

The company always strives to provide only the best and high-quality products, taking into account all the requirements and wishes of customers.

The company uses a linear-functional management structure. Each division is headed by one manager, in whose hands all management functions are concentrated. He exercises sole leadership over the company employees subordinate to him. The orders he gives are binding on lower levels. Each manager, in turn, reports to the director of the company. The structure of the OKO company consists of administrative and management personnel, production personnel, service personnel and support personnel.

The company's staff consists of 27 people: general director - 1 person, chief accountant - 1 person, accountant - 3 people, production manager - 1 person, marketing manager - 2 people, sales manager - 2 people, assembler - glazier - 5 people, installers - 5 people, supply person - 1 person, assistant - 2 people, driver - 2 people, cleaner - 2 people.

Figure 2 - Organizational structure of the OKO company

Responsibilities and functions of some company employees:

The General Director manages the financial and economic activities of the company, ensures the implementation of the tasks and functions assigned to him, organizes the work and effective interaction of all structural divisions of the company, ensures compliance with the law in the company's activities, organizes work to provide the company with qualified personnel, rational use of their professional knowledge and experience and skills, conducting certifications and training of employees, performs other executive and administrative responsibilities regarding the operational and economic activities of the company.

Accountants are responsible for generating reliable and complete information about the company’s activities and its property status, which is necessary for users of financial statements: managers, organizers, participants and owners of company property, as well as external ones: investors, creditors and other users of financial statements. The tasks of accountants also include providing information that is necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the company carries out business activities, the existence and movement of property and contracts, the use of material, labor and financial resources in relation to approved norms and standards and estimates. In addition, such tasks include eliminating the negative results of the company’s economic activities and ensuring its financial stability.

The production manager is directly subordinate to the general director. He plans the technical improvement of the production process, organizes work and prepares all the required resources for the implementation of the production process. The production manager also exercises full control over the process of implementation, delivery and documentation of the results of the company's production activities. Keeps records of production activities, consumption of materials, and also prepares the necessary documentation for submitting reports to senior management. Monitors production quality.

The marketer reports directly to the CEO. This is a specialist who ensures the most efficient operation of the OKO company and increases the impact of its activities with the help of the entire marketing complex. A marketer is involved in developing plans for the promotion and sale of products, analyzing the target audience and market, forecasting changes in supply and demand, organizing promotions, events, research, forming an assortment, and pricing.

The sales manager carries out activities to provide and promote advertising services, concludes contracts, searches for new clients, accepts new orders, advises clients, fills out accounts in accordance with accounting requirements, enters into mutually beneficial transactions, carries out individual official assignments of the immediate manager, follows the labor regulations adopted in company.

The supplier belongs to the category of technical performers. He prepares documentation for received and dispatched cargo, makes unscheduled purchases of materials, accompanies cargo along the route, ensures safety and facilitates their modern delivery, checks the condition of cargo, determines the mode of their transportation, takes measures to improve the efficiency of operation of material resources by reducing costs associated with their purchase, delivery and storage.

Currently, the company operates in two areas: production and installation of plastic windows and doors. Let's make a projected assessment of the company's value for 2013.

Available financial statements for 2011-2012 will be used here. The main items of these statements will be compared with sales volume. 2013 was chosen as the forecast period.

When predicting parameter values, the following leading assumptions were made:

The sales growth rate will be 10%, taking into account favorable macroeconomic trends;

Due to an increase in energy prices and wages, the share of cost in the price will increase from 75% to 80%;

The sales and working capital ratio will remain at about the same level as before;

The effective income tax rate will increase from 8 to 12%;

The level of management expenses will remain at the same level;

The level of depreciation will remain the same as before;

Due to the improvement of the economic situation in the country, the level of receivables will decrease by 6%;

Accounts payable will decrease by 8% due to an increase in sales and an increase in company profits (see Table 2).

Table 4 - forecast of model parameters for 2013, %.

2. 2 The current state of remuneration in the company and analysis of wages for certain categories of employees

The company establishes remuneration for employees in accordance with concluded contracts at accepted tariff rates (official salaries) and regulations on bonuses in the organization, if their qualifications correspond to the specific results of the work performed. This is carried out on the basis of a concluded collective agreement.

The employer guarantees employees a salary not lower than the minimum wage. It is also his responsibility to ensure the safety of the health and life of workers during their work activities. He is responsible for this in accordance with the legislation of the Russian Federation.

The director of the organization undertakes, if funds are available, to provide such material assistance as:

Social payments at the birth of a child;

Payments for your own wedding and children’s weddings;

Payments in connection with the death of family members and provision of necessary transport.

Payment of wages in accordance with the concluded collective agreement is made in a timely manner, no later than the 25th of the next month. In exceptional cases, individual employees may be given an unscheduled advance on wages, but not more than a month’s salary.

In accordance with labor legislation, workers are provided with rest time. Additionally, rest periods without pay are provided in the following cases:

Seeing off your own children to the army (no more than two days);

Children's wedding (no more than three days).

Leave without pay is also provided on the basis of a written application from the employee (Article 128 of the Labor Code of the Russian Federation):

Working old-age pensioners (no more than 14 calendar days per year);

For the wives and parents of military personnel who died as a result of injury or injury received while performing duties in military service, as well as as a result of an illness acquired in military service - no more than 14 calendar days);

In case of registration of marriage or birth of a child, death of relatives - up to 5 calendar days.

The organization maintains a time sheet to monitor compliance with labor regulations and record working hours. The time sheet regularly reflects the time each employee arrives at work and leaves work, the duration of his working hours, as well as downtime, absences or lateness to work.

Accounting for the use of working time and attendance at work is carried out using the continuous registration method, that is, all employees who showed up, were late, and were absent for any reason are noted.

Table 5 - Payroll by position

Job title	Number of staff units	Official	payable	Average monthly salary, rub.
CEO
Chief Accountant
Boss production
Marketer
Sales Manager
Accountant
glazier
Installers
Assistants
Supplier
Storekeeper
Cleaning woman

The table shows data for 2012. This company uses a salary system based on official salaries. In total, the number of employees is 25 people, and the average monthly salary is about 13,880 rubles. Each employee receives a certain salary according to the position held. Employees receive additional funds, that is, in the form of bonuses and allowances, in the amount of 20% of their own salary.

Table 6 - Payroll fund for certain categories of OKO employees

	workers	Payroll fund, thousand rubles.
				Growth rate, %
	CEO
	Chief Accountant
	Boss production
	Marketer
	Sales Manager
	Accountant
	Glass assembler
	Installers
	Assistants
	Supplier
	Storekeeper
	Cleaning woman
	Total payroll

Based on these calculations, we can conclude that a large share of the average salary in the wage fund falls on marketers. On average, the salary growth for marketers between 2011 and 2012 was 17.1%. The general director's salary increased by 12.1%, that of the chief accountant - by 13%, that of the production manager by 7%, that of sales managers - by 8%, that of accountants - by 10.9%, that of glass assemblers and installers. - by 7.3%, for assistants - by 6.2%, for supplies - by 7.7%, for storekeepers - by 7.8% and for cleaners - by 5.7% in 2012 compared to 2011. The entire average wage increase for all categories of workers in the period from 2011 to 2012 was 9.2%.

The salary for workers and employees is set using monthly official salaries. In the same way, employees are also paid a bonus, that is, payments of money in excess of their basic earnings. The main purpose of bonuses is to encourage achieved results and success in work and to motivate employees to successfully complete subsequent work. Also, employees of the organization are paid a bonus based on the final results of the enterprise. The bonus based on the results of all work for the year is paid when the results of production and financial activities are summed up. It is paid to all workers depending on the contribution of each of them to achieving the company's goals and results and is paid once a year.

The organization annually calculates the working time budget. The duration of working time is determined by the following formula: Trv = (Tk-Tv-Tprz-To-Tb-Tu-Tg-Tpr) x Psm-(Tkm+Tp+Ts), where Trv is the duration of working time;

Tk - number of calendar days in a year;

TV - number of days off per year;

Tprz - number of holidays per year;

That is the duration of regular and additional vacations, days;

TB - absenteeism from work due to childbirth and illness, days;

Tu - duration of study holidays, days;

Tg - time to perform public and state duties, days;

Tpr - other absences permitted by law, days;

Psm - duration of work shift, hours;

Tkm - loss of working time due to a reduction in the working day for nursing mothers, hours;

Тп - loss of working time due to a reduction in the working day for adolescents, hours;

Ts - loss of working time due to shortened working hours on pre-holiday days, hours.

Calculation of the time budget for the year (with an 8-hour work week) is presented in the table.

Table 7 - Working time budget for the year

Nominal
Absenteeism
Including:
a) next and additional
b) illness and childbirth
c) leave due to study
d) other absences, permitted
Loss of working time during the working day for valid reasons
Including:
a) breaks for feeding children
b) shortened working hours for teenagers
Planned effective fund
working hours

Table 8 - Planned and reported time budgets for one worker

		Planned year		Reporting year
			worker		In % of working time
	Calendar fund
	Weekend
	Nominee fund
	Absenteeism
	Including:
	a) due to illness
	b) another vacation
	c) maternity leave
	d) fulfillment of state and public duties
	e) leave for students
	e) absenteeism respectful reasons
	Useful (real) working time fund
	Breaks within the working day, hour
	Average working day, hour
	Working day budget for the year, hour

2. 3 Disadvantages of existing remuneration systems in the organization

The company's existing remuneration systems are characterized by some shortcomings. One of the main disadvantages is that sometimes wages do not fully or at all correspond to the final results of labor. Also, bonus payments do not always correspond to the results of work performed. There are situations in an organization when the manager himself distributes bonuses and there is a possibility that the bonus depends on the subjectivity of the manager’s assessment. The results of work can be collective, and payment based on results can be individual. Therefore, the organization faces the question of whether results need to be individual or whether collective remuneration should be introduced?

In my opinion, if you separate the results of labor from the collective component, then there will be a loss of stability and collective unification. There are many examples when enterprises paid attention to private interests, and then tried to establish certain forms of associations. Almost all existing systems do not focus their attention on collective cooperation and, in connection with this, there is a disunity of workers, or rather managers and managed. Therefore, another question arises: how to stimulate the growth of labor productivity and quality? What should you use for this? The modern economy is characterized by the fact that it is approached by wage systems that are based on profit sharing and income distribution. The advantages of a flexible remuneration system, which is called “Profit Sharing,” is that the share of profits is determined in advance and a bonus fund is formed from it, from which employees will receive regular payments. The amount of profit is determined by the level of profit and the overall results of commercial and production activities. In some cases, such a system involves payment of all or part in the form of shares. In the “Profit Sharing” system, bonuses are paid for success and achievement of any specific results of the organization’s production activities. Bonuses will be awarded in proportion to wages, taking into account the employee’s work and personal characteristics: absence of absenteeism and tardiness, length of service, rationalization activities, loyalty to the company, etc. But this system also has a number of disadvantages. The amount of bonuses will depend on many external factors that affect the amount of profit the company receives. These factors do not directly depend on the organization's employees. When applying such a system, it must be taken into account that increased profits may depend on market factors and be short-term in nature. And therefore, the company's profitability indicator will not always be the best basis for increasing wages. With such a system, the company has the risk of suffering losses, because the company will be affected by many factors that are beyond its control.

The income distribution system assumes that bonuses will depend on indicators such as quality and economy of materials, labor productivity, and reliability of the work performed. As a result, the employee will feel a close relationship between the profit margin and the results of his work.

The first system above has a positive impact on reducing staff turnover and attracting new employees. The second system mainly affects the stimulation of increasing quality, increasing productivity, and reducing possible costs. After analyzing this information, we see that the income sharing system has a greater advantage. It can be concluded that the shortcomings of the existing system are due to its individual characteristics. And if they are overcome, the system itself will radically change.

3 Improving the company’s remuneration system

3. 1 Stages of choosing the optimal remuneration system

Each company prefers to choose a remuneration system that is based on its needs. There are some rules that will be useful to a company when choosing a remuneration system. And in order for the OKO company to actively and fruitfully develop, it is necessary to apply these basic methods. The remuneration system is usually chosen before the official activities of the organization have yet begun, but if the company is already officially operating, and the remuneration system that was previously established is ineffective, then it can be changed.

There are the following main stages in choosing a remuneration system:

1 It is necessary to create a working group that will assess the effectiveness of remuneration systems for all categories of workers involved in the organization. This will help avoid subjective opinions, unlike situations where one specialist is responsible for the assessment.

2 All company personnel must be divided into groups for which a remuneration system will be established. In this case, it is necessary to make a choice whether the organization will use a unified remuneration system or whether it will be carried out according to categories of employees, and different systems will be established for them. If the second option is chosen, then the organization’s employees will have to be divided into groups. One group will include those employees who have the same influence on the company’s results. You can also consider personnel not by groups, but by divisions and departments.

3 The area of ​​responsibility for each group of employees is indicated. At this stage, the company's management must decide what indicators each group of employees can be responsible for - expenses, profit, revenue and much more.

4 The company selects some acceptable remuneration systems for each group depending on its area of ​​responsibility. For example, employees may be responsible for the volume of income and revenue. This evaluates the use of the remuneration system as a bonus system or on a commission basis. If certain indicators are established for groups, then you can introduce a wage system with a bonus when a certain level of selected indicators is achieved.

5 It is necessary to evaluate the quality indicators for each of the selected remuneration systems. For example, how will it be more convenient for an accountant to calculate wages, and under what remuneration system will it be clear on what the amount of payments to employees depends.

6 Rate on a five-point scale the remuneration systems that were selected for each group of workers. Each of the remuneration systems will be analyzed from the point of view of its compliance with the sphere of influence, the specifics of the work and quality indicators.

7 It is necessary to choose such remuneration systems that received maximum ratings. If several systems score the same, then management must determine which HR system will be most effective.

8 The remuneration systems that will be ultimately selected must be recorded in special documents: regulations, collective or labor agreements. Then you need to familiarize each employee with the remuneration system that has been chosen for him.

Appendix A shows a table of the advantages and disadvantages of existing compensation systems that will help in choosing the right system for the organization.

3. 2 Main directions for improving the in-house remuneration system

Taking into account all the shortcomings, it is necessary to determine the course of development to get out of the wage crisis. It is necessary to restore wages as a real, effectively functioning economic category of a market economy.

The company's first priority is to raise real wages to match labor costs. Wages are not only an economic category, but also a social one, because it guarantees a person a certain social status. The costs of reimbursing the price of labor cannot fail to include the social needs of the employee, except for costs that reimburse the costs of food, clothing, housing maintenance, education, and medical care. We can conclude that in order to resolve issues of the level of minimum and average wages, it is necessary to focus on the minimum consumer budget, which is calculated differentially for each category of workers and types of production.

In order to overcome the wage crisis, it is necessary to gradually eliminate the high differentiation in the field of labor for all categories of workers, as well as restore an important function - stimulating the workforce. Differentiation in remuneration is increasing and therefore it is necessary to find ways to establish and maintain rational proportions of remuneration for complex and simple work, respectively.

The existing systems in the OKO company must be created in such a way as to ensure the unification of employees within the organization, and not their disunity; it is necessary to stimulate cooperation, and not conflicts between workers. In new remuneration systems, it is necessary to reduce the level of basic pay, which is determined by length of service, and increase the amount of payment, which is proportional to the salary.

The entire company's focus needs to be on productivity and product quality. It is necessary to create and define effective requirements for the organization of production: the tasks and responsibilities of each employee must be completed on time or ahead of schedule; product quality must come first; try to carry out all work at the lowest cost for the company; you need to use the most modern and effective tools, methods and technologies. Personnel policy should contribute to the stability of personnel, opportunities for their further development, as well as a favorable socio-psychological climate in the team.

It is planned to introduce a system of material interest, which is built as a system of employee investment and is aimed at high efficiency based on objective assessment criteria introduced by the organization and comparison of costs and results of labor. It is necessary to introduce an approach where wages take on the function of investment as labor, because investments are much broader than traditional wages, they are not limited to it and are not limited to it. Their main source is final income. The system of material incentives for employees should be based on the level of qualifications of the work performed, and not on the qualifications obtained by diploma. Encouraging creativity and initiative of employees should be presented as payment “for personal contribution” and “service to the organization.” The company itself establishes a certain set of criteria by which the assessment of personal contribution and merit will be established. Merits and contributions mean the manifestation of the employee’s personal qualities, his workplace, and evaluation of the results of his activities. Although payment for an employee’s personal contribution is in conflict with the collective nature of work, it can still be used to assess the employee’s qualifications, taking into account the overall contribution. Collectivism should be the principle of formation of labor encouragement.

The OKO company can use a remuneration system called “floating salaries.” It lies in the fact that employees of the organization are set new salaries every month, and salaries for the next month are determined based on the results of the employees’ work for the previous month. For example, for every percentage decrease or increase in labor productivity when performing certain tasks, salaries are reduced or increased. Or the salaries of employees are formed at the expense of actual profits.

One of the significant problems in the company is lateness, which violates labor discipline. And in order to avoid them, it is necessary to introduce a system of fines that will reduce the percentage of lateness, violations of discipline and increase the efficiency of the company. The fine system may include several methods.

1 Fines - monetary deduction, deduction of bonuses.

2 Workouts.

3 Arrival report. In this case, if certain equipment is available, the time of arrival and departure to work is recorded. The disadvantage is that this method is very expensive and requires large financial investments.

4 “Board of shame” - an information board on which lists of late workers are posted. This method will only be effective if the late employee considers this a problem. The main disadvantage of this method is that it can turn into jokes with colleagues.

5 Conversation. Explanatory work of management with late subordinates, verbal warnings.

6 Reprimands and warnings.

7 Dismissal. An extreme method of influencing workers in cases where the above methods do not work.

3. 3 Calculation of the economic efficiency of the event

Let us calculate the expected economic efficiency for one of the proposed measures. Such an event is the introduction of a system of fines in the company. This event will reduce the loss of working time due to the fault of employees.

Table 9 - Initial data for calculating economic efficiency

1) Definition of time savings:

Evr=(Prv*Chokhv*Fvr)/60,

Evr=(59*10*165)/60=1622, 5 hours.

2) Determination of economy of numbers:

Ech=Evr/Fch,

Ech = 1622, 5/1320 = 1, 22 people.

3) Determination of changes in labor productivity of workers covered by the event:

Ppt=(Ech*100)/(chohv-Ech);

Ppt=(1, 22*100)/(10-1, 22)=122/8, 78=13.9%, that is, the labor productivity of workers covered by the event will increase by 13.9%

4) Determination of changes in labor productivity of workers for the organization as a whole:

Ppt=(Ech*100)/(Chtotal-Ech);

Ppt=(1, 22*100)/(27-1, 22)= 122/25, 78=4, 73

5) Determination of the increase in production volume:

Ppr=(Evr*100)/(Fch*Chokhv);

Ppr=(1622.5*100)/(1320*10)=162250/13200=12.3%, that is, production volume will increase by 12.3%.

6) Determination of wage savings:

Ez/p=Ech*Fsr,

Ez/p =1, 22*1617, 12=1972, 8864 rub.

7) Determination of savings based on deductions to extra-budgetary funds: Evn. f. =Ez/p*K,

Evn. f=1972, 8864*0, 36=710, 2391 rub.

8) Determination of savings from cost reduction:

Esn. seb. =Ez/p+Evn. f

Esn. seb. = 1972, 8864+710, 2391=2683, 1255 rub.

9) Determination of the annual economic effect:

Eg=Esn. seb. -En*Zed,

Eg=2683, 1255-0, 15*0=2683, 1255.

Thus, we can conclude that the option I proposed to improve the organization of remuneration (elimination of lost working time due to the fault of the employee) is economically feasible, since the expected economic efficiency obtained by calculation is positive.

Conclusion

In the context of the transition to a market economy, organizations are looking for new models of remuneration that give scope for the development of personal material interest.

In the process of working on my course work and studying the literature on this issue, it turned out that wages are directly related to the labor market. Wages are the most important element of an employee’s income, a form of economic realization of the right of ownership to the resources of labor activity that belong to him.

The state has an indirect impact on the amount of wages, both for an individual employee and on the size of the organization’s wage fund through the tax system and the establishment of a minimum wage.

The nature of social labor is diverse and its results cannot be taken into account on the basis of any single criterion for determining the amount of remuneration to an employee. Therefore, various methods are used to establish the dependence of the amount of remuneration on its results. The remuneration system is a method of measuring the amount of remuneration for work with its results or costs.

The remuneration system in the example of the company under consideration is not ideal, and the infringement of the rights of employees does not provide the effect of motivation and satisfaction of the need for remuneration for one’s own work.

The remuneration system should stimulate increased productivity and have a sufficient motivational effect. The growth of wages should not outpace the growth rate of productivity.

The main direction for improving the entire system of organizing wages is to ensure a direct and strict dependence of wages on the final results of the economic activities of the team. In solving this problem, the correct choice and rational application of wage forms and systems plays an important role.

Accounting for labor and its payment should be ensured by:

Monitoring labor productivity; quantity and quality of labor; use of working time; wage fund;

Implementation of modern and correct calculations for wages;

Obtaining data on labor and its payment for planning and operational regulation;

Timely preparation of accounting and statistical reporting on labor and its payment.

The solution to the problem can only be the choice of a more suitable, modern remuneration system that takes into account the situation within the company.

In addition to wages, the organization provides its employees with various additional benefits. Today, benefits such as paid vacations, sick pay, health and life insurance, and retirement benefits are part of any full-time job. The perceived value of fringe benefits depends on factors such as age, marital status, family size, etc. For example, people with large families tend to be very concerned about health care and life insurance benefits, and older people about severance benefits. for retirement, young workers - immediate receipt of cash. Research shows that rewards influence people's decisions to join a job, their absenteeism decisions, their decisions about how much they should produce, and when and whether to leave an organization. Many studies have found that the number of absenteeism and employee turnover is directly related to satisfaction with the remuneration received.

To encourage employees in the company to achieve even greater achievements, it is necessary to develop an effective system of additional rewards, for example:

1) payment of bonuses for performing particularly important work;

2) allocation of bonuses for achievements in work;

3) increase in bonuses for performance results;

4) increase in wages for length of service;

5) giving thanks to the best employees;

6) holding informal events and team meetings to ensure a psychological atmosphere in the team;

7) establishing an increase in the percentage of earnings when the employee reaches a certain amount of money in the total profit of the organization;

8) holding competitions among employees.

These measures are aimed at increasing the level of productivity, improving the quality of work and reducing their cost, completing production tasks on time, adhering to work schedules, improving labor organization, and stimulating workers to work.

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Appendix A

Table 10 - Advantages and disadvantages of existing remuneration systems

Remuneration system		Advantages	Flaws
Time-based		Ease of payroll calculation, complete salary rates and information on hours worked	Salary does not depend on performance results
Time-based premium		Easy to calculate; when distributing bonuses, work results can be taken into account	Bonuses do not always depend on performance results. Bonuses are distributed by the manager, and therefore there is a possibility of subjective assessment
Piecework		The amount of wages clearly depends on the quantity of products produced; there is an obvious interest of workers in increasing labor productivity	The quality of the products produced is not taken into account, only the quantity
premium	For employees whose work results can be assessed in physical terms	The same as the piecework wage system. In addition, if bonuses are set for product quality, the employee is interested in producing more products without compromising its quality	The same as the piecework wage system, provided that bonuses are not related to the quality of the products produced
Bonus	For employees on whom the level of profit or income of the organization directly depends	Employees are directly interested in increasing the organization's revenue or profit	The growth of revenue and profit does not always directly depend on the employee
Remuneration for commission	For employees on whom the organization’s income directly depends	The same as for the bonus remuneration system. The higher the income received, the higher the salary. The employee himself can approximately calculate his salary	The same as the bonus wage system

Tariff-free	For specialists working in a group and performing similar functions	Group members are interested in higher salaries, which means collective work becomes more effective	It is difficult to assess the contribution of each member of the group. There may be an "equalization"
Group bonus system	For specialists working in a group united to complete a specific project	The same as for the non-tariff wage system. Specialists will be more willing to participate in a new project and help each other to complete it as quickly as possible	The same as for the non-tariff wage system
Remuneration with bonuses for knowledge and competence	For specialists whose work requires special knowledge, skills and a high level of professionalism	Specialists are financially interested in improving their professional level	Competence and knowledge do not always coincide with effective work

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