workers of construction and installation organizations is carried out on the basis of the provisions of the following regulations:
- Labor Code of the Russian Federation (LC RF);
- Industry Tariff Agreement for the construction and building materials industry of the Russian Federation for 2000-2001 (registered with the Ministry of Labor of Russia on March 3, 2000 No. 1470-VYA) (hereinafter referred to as the Industry Tariff Agreement);
- Industry tariff agreement for special construction of the Russian Federation for 2000-2001. (registered with the Ministry of Labor of Russia on March 21, 2000 No. 1840-VYA);
- other regulations governing the labor legislation of the Russian Federation;
Tariff system is a set of regulatory documents (materials) with the help of which wages are differentiated depending on the complexity and working conditions, the degree of qualification and quality of the employee’s work and other factors.
In construction, two generally accepted forms of tariff payment are used - time-based and piece-rate. At time wages the wages of a worker or employee are determined in accordance with his qualifications and the amount of working time worked.
Such remuneration is used, as a rule, in cases where the employee’s work cannot be standardized or the work performed cannot be reasonably accounted for. The scope of time-based wages includes management and administrative personnel, duty personnel (mechanics, plumbers, electricians), workers repairing and servicing machines.
For employees transferred to time-based wages, depending on the rank assigned to them, an official salary (managers, employees, technical performers) or a tariff rate (for workers) is established.
The official salary is the amount of wages for a fully worked month, the tariff rate is the amount of wages per unit of time.
The ranks are established depending on the complexity of the work performed in accordance with the salary schemes adopted at the enterprise (for managers, specialists, technical performers) or tariff and qualification reference books (for workers) used at the enterprise.
Tariff and qualification directories of works and professions of workers (TKS) are also used for tariffication of work.
Wage differentiation is carried out using a tariff schedule, the construction of which provides for:
- scale of tariff categories and the corresponding scale of tariff coefficients (the higher the category, the higher the tariff coefficient);
- the minimum tariff rate for the first tariff category.
With simple time-based wages, the employee receives wages for the amount of working time worked. The salary is determined by multiplying the tariff rate of the category assigned to the employee by the number of hours or days worked and paid.
Example 1.
The hourly tariff rate for an on-duty mechanic of the III category is 20 rubles. 20 kopecks
In April 2001, he worked 167 hours.
The employee's salary will be:
3373 rub. 40 kopecks (20 rubles. 20 kopecks x 167 hours).
With time-based bonus wages, in addition to the basic salary, the employee receives bonuses for achieving established quality indicators.
An employee has the right to receive a bonus if he has fulfilled the bonus indicators and conditions established by the bonus regulations (collective agreement). The administration is obliged to provide bonuses to the employee in amounts no less than those established by the current regulations.
Example 2.
From example 1, based on the results of work for the month, the mechanic was given a bonus of 50% of the tariff rate.
tariff rate - 3373 rub. 40 kopecks;
bonus - 1686 rub. 70 kopecks (3373 rub. 40 kopecks x 50%);
total - 5060 rub. 10 kopecks
Salaries for managers, specialists and other employees whose official salaries are established are determined by dividing the established monthly salary by the calendar number of working days in a month and multiplying the resulting amount by the amount of time actually worked.
In addition to the official salary, employees can also receive a bonus.
Example 3. In April 2001, the head of the personnel department worked 15 days out of 21 working days according to the schedule. According to the staffing table and the order of the manager, the employee’s salary is set at 3,300 rubles. The monthly premium was 30%.
The monthly salary will be;
salary - 2357 rub. 14 kopecks (3300 rubles / 21 days according to schedule x 15 days);
bonus - 707 rub. 14 kopecks (2357 rub. 14 kopecks x 30%);
total - 3064 rub. 28 kopecks (2357 rub. 14 kopecks + 707 rub. 14 kopecks).
At piecework wages the employee receives wages depending on the amount of work performed at established piece rates per unit of good-quality products, expressed in physical terms.
When using piecework wages, time standards, production standards, and piece rates are applied. Standard time - the time required to complete a unit of good quality work under normal working conditions.
Production rate - the amount of good-quality work that a worker must perform (produce) within a certain time under normal working conditions.
Piece rate - the established wage rate per unit of quality work performed.
Types of piecework wages - direct piecework, piecework-bonus, piecework-progressive, piecework, indirect.
With direct piecework wages, wages are calculated depending on the volume of work performed based on piecework prices per unit of good-quality products.
Example 4.
According to the standards for construction, installation and repair work (ENiR), the standard time for completing the work assigned to a carpenter in April 2001 is 180 hours.
The employee was assigned tariff category IV, which corresponds to a tariff rate of 2,200 rubles. per month - The work is also classified as category IV.
At the end of the month, the work was accepted in full with satisfactory quality.
The monthly salary amount will be:
tariff rate - 2371 rub. 26 kopecks (RUB 2,200 / 167 hours (standard working hours for April with a 40-hour work week) x 180 hours);
Example 5.
The turner of the workshops of the construction and installation organization was assigned the III tariff category.
In April 2001, the employee produced:
75 units products A (work classified as category III, piece rate - 30 rubles per unit);
50 units products B (work classified as category IV, piece rate - 34 rubles per unit);
Products were accepted without defects.
The monthly salary amount will be:
piece rate for product A - 2250 rubles. (30 rub. x 75);
piece rate for product B - 1,700 rubles. (34 rub. x 50);
total - 3950 rub.
With piecework-bonus payment, the employee is additionally awarded a bonus for fulfilling the conditions and bonus indicators.
The bonus (however, as with time-based wages) can be set as a fixed amount or as a percentage of the employee’s tariff rate (any other wage amount).
Example 6.
From example 4, based on the results of work for the month, the carpenter was awarded a bonus in the amount of 500 rubles on the basis of an organization order.
The monthly salary amount will be:
tariff rate - 2371 rub. 26 kopecks;
bonus - 500 rubles;
total - 2871 rub. 26 kopecks
Example 7.
From example 5, for the production of high-quality products and timely provision of the organization’s garage with spare parts, the turner, according to the order of the organization, was assigned a bonus in the amount of 50% of the accrued wages.
The salary amount for April will be:
salary based on piece rates - 3950 rubles;
bonus - 1975 rub. (RUB 3,950 x 50%);
total - 5925 rub.
With piece-rate progressive wages, production within the established norm is paid at basic, unchanged rates, and production in excess of the norm is paid at increased rates. With this form of remuneration, bonuses for employees can also be used.
Example 8. From example 5, according to the employee’s monthly order, 70 units of product A and 40 units should be produced. products B
The work is classified as category III and the following piece rates are established:
for product A: within the task - 30 rubles; over the task - 32 rubles. for a unit;
for product B: within the task - 34 rubles; over the task - 38 rubles. for a unit;
In April, the employee produced 75 units. products A and 50 units. products B.
The monthly salary amount will be:
for product A
piece rate within the norm - 2100 rubles. (30 rub. x 70 pcs.);
piece rate above the norm - 160 rubles. (32 rub. x 5 pcs.);
for product B
piece rate within the norm - 1360 rubles. (34 rubles, x 40 pcs.);
piece rate above the norm - 380 rubles. (38 RUR x 10 pcs.);
total - 4000 rub.
With lump sum wages, a team or an individual worker is given a lump sum task, the deadline for its completion and the amount of wages are set.
In combination with bonuses for reducing the standard time of a piece task, piece-bonus wages are used.
The total amount of wages for an assignment or alongside (with bonuses) is distributed among team members in proportion to the time actually worked by each team member and the hourly wage rate of the category assigned to him.
The difference between the amount of wages on the job and the tariff rates of workers based on the actual working time spent (overtime) between team members is distributed according to the overtime coefficient. When calculating the wages of team members according to the run-in coefficient, first the salary of each team member is calculated according to the tariff by multiplying the hourly tariff rate of the category assigned to him by the number of hours actually worked in a given month, then the burn-in coefficient is determined by dividing the total amount of earnings by the total amount of wages at the tariff.
The salary of each team member is calculated by multiplying his salary by the earnings factor.
Example 9.
The team of three people was awarded 9,300 rubles for the work performed on the assignment.
The distribution of wages is given in table. 1.
The amount of wages according to the tariff is gr. 4 x gr. 5;
running-in coefficient - total gr. 8/ /total gr. 6;
the amount of wages according to the job - the salary according to the tariff (column 6) x the extra earnings factor (column 7).
The distribution of wages between team members can also be made using the labor participation coefficient (LPC), which is a generalized quantitative assessment of the personal contribution of each team member to the final results of work.
The procedure and conditions for applying the CTU for teams and individual categories of workers are discussed and adopted by the council of the labor collective and approved by the head of the organization. Members of the workforce must familiarize themselves with them and give their consent to their use.
Unit is used as the basic value of KTU. The value of the KTU of each member or team of the brigade can be equal to the base (one), more or less than it in any range (for example, from 0 to 1.5) depending on the contribution to the overall results, assessed according to the criteria accepted in the organization. The list of KTU indicators and values that increase or decrease the base coefficient is determined by the KTU scale adopted at the enterprise.
For an objective assessment, a record of the quantity and quality of work performed by each employee is organized. The decision to establish a CTU for team members is made monthly at a meeting by open vote and documented in a protocol, which, together with the work order and pay sheet, is submitted to the accounting department.
Example 10. From example 9, the distribution of wages is made according to the KTU employees established (column 7, table 2).
The earnings of each employee must be calculated in the following order:
1) salary according to the tariff - 7149 rubles;
2) piecework earnings - 2151 rubles. (9300 rub. - 7149 rub.) (total for group 9);
3) established by KTU: Grigoriev - 1.2 (for leading a team); Pashin - 1.0; Nikolaev - 1.1 (systematic performance of work in a related profession);
4) the calculated value used to distribute piecework earnings. You should multiply the amount of tariff wages by labor participation coefficients and add up the resulting products for each employee (total for column 8).
5) the amount of piecework earnings per unit of the sum of the calculated values: total for gr. 9 is divided by the total for gr. 8 (RUB 2151 / 7884.90 == 0.272799);
6) the amount of piecework earnings is calculated for each employee: gr. 8 is multiplied by the running-in distribution factor.
7) employee’s salary according to the order: gr. 6 + gr. 9.
Example 11.
A team of plasterers of three people (Grigoriev - IV category, Pashin - III category, Nikolaev - III category) is entrusted with work, the implementation of which, in accordance with Unified Energy Regulations, requires 540 man-hours. - Work in accordance with Unified Regulations is carried out by a team of three workers: IV category (two) and III category (one).
Tariff rates for enterprise employees: III category - 1260 rubles. per month; IV category - 1340 rub. per month.
The work was completed in one month, with the following worked: Grigoriev - 156 hours, Pashin - 176, Nikolaev - 158 (standard working hours for the month - 176 hours).
In order to calculate wages for each employee, it is necessary to determine the total amount of wages for the entire volume of work performed. The average level of work is (2 x 4 + 3)/3 = 3.66.
The amount of remuneration for the entire volume of work in accordance with the tariff rates adopted at the enterprise is 1313 rubles. (1340-00 x 0.66 +1260-00 x 0.34).
The hourly tariff rate for work performed is 7 rubles. 46 kopecks (RUB 1,313/176 hours (standard working hours per month).
Piece-rate unit price for the volume of work performed - 4028 rubles. (7 rubles 46 kopecks x 540 hours).
The salary amount for each employee of the link will be:
based on the tariff rate established for the employee:
Grigoriev - 1188 rub. (156 x (1340/176));
Pashin - 1260 rub. (176 x (1260/176));
Nikolaev - 1131 rub. (158 x (1260/176));
total - 3579 rubles;
piecework earnings - 449 rubles. (4028 rub. - 3579 rub.);
run-in distribution coefficient - 1.12545 (RUB 4,028/RUB 3,579);
monthly salary amount:
Grigoriev - 1337 rub. (RUB 1,188 x 1.12545);
Pashin - 1418 rub. (1260 rub. x 1.12545);
Nikolaev -1,273 rub. (RUB 1,131 x 1.12545);
total - 4028 rub.
Tariff-free payment labor can be used to pay workers in supply departments.
The essence of non-tariff remuneration is that the employee’s earnings depend on the final results of the work of the structural unit in which he works, or on the amount of funds allocated by the enterprise administration to pay employees.
Often, the amount of an employee’s earnings with non-tariff wages is calculated as a percentage of the value of contracts concluded by him for the supply (sale) of products (goods) or as a percentage of the value of the income (profit) of the enterprise from transactions made by the employee in favor of the organization.
When paying their employees, organizations must comply with the requirements of labor legislation on the minimum wage.
According to Art. 78 of the Labor Code of the Russian Federation, the monthly wage of an employee who has worked the standard working hours fully determined for this period and fulfilled his job duties (labor standards) cannot be lower than the minimum wage established by law (from January 1, 2001 - 200 rubles, from 1 July 2001 - 300 rubles). At the same time, additional payments and allowances are not included in the minimum wage. bonuses and other incentive payments.
Organizations covered by the Industry Agreement (members of the trade union of construction workers and the construction materials industry, the trade union of military workers and specialized construction organizations of the Russian Federation), when paying workers, must comply with the terms of the Tariff Agreement on the minimum monthly tariff rate for category I workers.
According to the Industry Agreement, monthly tariff rates for category I workers when working under normal working conditions are set in an amount not lower than those given in Table. 3.
Tariff rates for workers of subsequent grades and salaries for employees of other professional and qualification groups are established in collective agreements on the basis of the inter-grade tariff coefficients in force in organizations and the relationships between categories of workers.
The tariff rates and official salaries of workers provided for by the Industry Tariff Agreement are the minimum guaranteed level of wages, below which no organization in the corresponding region, regardless of organizational and legal forms of ownership, has the right to pay persons employed on an employment basis, subject to the duration established by law working hours and the employee’s fulfillment of established job duties or labor standards.
The minimum tariff rate in accordance with the Industry Tariff Agreement is indexed quarterly as the cost of living increases in the constituent entities of the Russian Federation based on data from the State Statistics Committee of Russia.
Thus, construction and installation organizations, guided by the provisions of the Industry Tariff Agreement, have the right to determine the amount of funds for remuneration of workers engaged in the main activity, in free (negotiable) prices for construction products (work, services), in amounts not lower than those listed, based on tariff rates and salaries provided for by the Industry Tariff Agreement.
In organizations (which are subject to the Industry Tariff Agreement) that apply tariff rates of other industries, the minimum monthly tariff rate of a first-class worker is established in the following order: the ratio of the monthly minimum tariff rate provided for by the tariff rate scheme in accordance with the Resolution of the CPSU Central Committee, the USSR Council of Ministers is determined , All-Union Central Council of Trade Unions dated September 17, 1986, No. 1115, to the monthly minimum wage rate of a worker engaged in construction, installation and repair work. The resulting ratio is multiplied by the minimum wage of a category I worker, determined by the Industry Agreement.
Remuneration for workers in the non-production sphere of organizations on their balance sheet (institutions of culture, sports, education, healthcare), in accordance with the Industry Tariff Agreement, can be carried out on the basis of the Unified tariff schedule for remuneration of workers in public sector organizations, approved by the Decree of the Government of the Russian Federation of March 18, 1999 No. 309.
Remuneration for the work of managers, specialists and employees is carried out according to official salaries established by organizations and enterprises based on the available funds for these purposes.
When appointing an employee to a specific position and establishing his official salary, organizations are guided by the Qualification Directory of Positions of Managers, Specialists and Employees, approved by Resolution of the Ministry of Labor of Russia dated 21.08-98 No. 37, as well as additions to the industry-wide qualification directory - Qualification characteristics of positions of managers, specialists and employees of construction organizations, approved by Resolutions of the USSR State Construction Committee dated 07/03/87 No. 131 and dated 09/16/87 No. 210, taking into account changes due to the transition to market relations.
The following allowances and surcharges are established in accordance with current standards to the tariff rates and official salaries of employees of construction and installation organizations:
- for difficult and harmful working conditions - up to 12% and for especially difficult and especially harmful working conditions - up to 24%;
- for professional excellence for III category workers - up to 12%, IV category - up to 16%, V category - up to 20%, VI and higher categories - up to 24%;
- for the mobile and traveling nature of work - 30-40% and 15-20%;
- when performing work on a rotational basis - 75%;
- for working in multi-shift mode (evening time - 20%, night time - 40%);
- for work on weekends and holidays, overtime, regional coefficients, northern allowances, etc. - in the amounts provided for by current legislation.
Remuneration for long service to employees is paid quarterly or monthly within the limits of the total annual funds allocated for these purposes.
In this case, the annual remuneration of each employee is;
- with work experience from 1 to 3 years - 0.6 monthly tariff rate (official salary);
- from 3 to 5 years - 0.8;
- from 5 to 10 years - 1.0;
- from 10 to 15 years - 1.2;
- over 15 years - 1.5 rates (salary).
Specific types, remuneration systems, tariff rates, salaries, bonuses, and other incentive payments, as well as the ratio of their amounts between individual categories of personnel of the enterprise are determined independently and fixed in collective agreements. Issues of material incentives are also resolved by the adopted provisions on bonuses and payment of remuneration based on the results of work for the year.
It must be taken into account that the employee must be notified of changes in significant working conditions - systems and amounts of remuneration, benefits, working hours, establishment or abolition of part-time work, combination of professions, changes in grades and titles of positions and others - no later than two days in advance. month.
In construction, there are two main forms of remuneration in combination with certain systems of material incentives for workers: piecework and time-based.
1) Piece wages- This is payment for the volume of work performed, which is made at piece rates. Determined by multiplying the price by the amount of work performed. The price refers to the amount of payment per unit of good quality products. With the piecework form of remuneration, the employee’s earnings depend on the quantity and quality of construction and installation work performed. Piece pricing can be individual or collective. Piece earnings are determined by the formula:
Zsd = RSD * O, where RSD is the piece rate, O is the volume of work performed
RSD = Tst * Nvr, RSD = Tst / Nvir
where Tst is the hourly tariff rate for the work performed, Nvr is the time standard, Nvyr is the production standard.
Task. The standard time for laying brick walls is 5.66 man-hours per m3. Determine the worker’s salary at an hourly tariff rate of 150 rubles, if the worker completed 30 m3 of brickwork in a month.
RSD = Tst * Nvr = 150 * 5.66 = 849 rub/m3
Zsd = RSD * O = 849 * 30 = 25,470 rubles
2) piecework-bonus remuneration in which workers are paid a bonus in addition to piecework wages for the volume of work completed for achieving certain indicators: completing a production task on time with high quality, saving resources, reducing the time required for completing work, etc. Zsd-pr = Zsd + Bonus
3)piecework-progressive payment. Remuneration for labor is made within the established norm at constant prices, and products produced in excess of this norm are paid at progressively increasing prices (as a percentage of the basic price) depending on the level of fulfillment of standards
Z sd prog = Rsd1 * Opl + Ruv * (Of - Opl), where Rsd1 is the initial piece rate for the manufacture of a product, Opl is the planned volume of work, Ruv is an increased price, Of is the actual volume of work
Task. Determine the salary of a bricklayer if the worker completed 30 m3 of brickwork in a month, fulfilling the norm by 110%. The piece rate within the norm is 849 rubles/m3, above the norm - the price increases 1.5 times. Ruv = 849 * 1.5 = 1237.5 rub/m3
Planned production output Fpl = Actual * 100 /% fulfillment of standards = 30 * 100 / 110 = 27.3 m3
Z sd prog = Rsd1 * Opl + Ruv * (Of - Opl) = 849 * 27.3 + 1237.5 * (30-27.3) = 23177.7 + 3341.3 = 26519 rub
4) A type of piecework payment is lump sum payment, in which earnings are accrued not for individual types of work, but for a certain set of works (roof installation, zero-cycle work, etc.) according to consolidated standards and prices. Chord tasks can be set for teams, units, or for the entire scope of work for a stage, queue, or entire facility.
The amount of wages for an operational task for a completed set of works is calculated on the basis of calculations, compiled, as a rule, according to aggregated standards and prices. Piece workers who complete work on a piecework assignment within the established calendar period or ahead of schedule are awarded bonuses. The bonus is paid depending on the quality of the received construction products, which must comply with the standard.
The final payment is made after all work on this task has been completed. Then the amount of earnings according to the chord assignment is distributed among the team members
Zsd-ak = Task + Bonus
Late payment is one of the main ones in construction. It creates conditions for increasing labor productivity, reducing construction duration, helping to eliminate lost working time, and developing greater independence of workers when performing construction and installation work.
5) Indirect piecework payment labor is used to pay auxiliary workers servicing machines and equipment (crane operators, slingers, adjusters, etc.). Wages are calculated as a percentage of the wages of the main workers.
6)When time wages wages depend on the duration of work and the level of qualifications of the employee. The time-based form of payment is used for work where it is impossible to take into account the volume of work performed or in the event that transfer to piecework payment could lead to a deterioration in the quality of work (motor operators, electricians on duty, repairmen, etc.).
At simple time system wages are calculated at the tariff rate of an employee of this category for the actual time worked. Determine the salary of a 2nd category worker if he worked 165 man-hours in a month
7)When time-bonus system In addition to earnings for the time worked, employees receive a bonus for achieving established performance indicators and accident-free operation.
For managers, specialists and employees, remuneration is usually made according to official salaries in accordance with the approved staffing schedule. To draw up the staffing table, qualification reference books for positions of managers, specialists and employees are used.
In order to make bonus payments to employees, the organization independently develops regulations on bonuses. The regulations on bonuses take into account indicators, conditions of bonuses, the circle of employees receiving bonuses, and sources of bonuses. Are used bonus systems: for the commissioning of production facilities and construction projects; remuneration for the main results of economic activities; one-time (one-time) bonuses and special bonus systems (for saving materials, for introducing new technologies, etc.), etc.
IRINA MOROZOVA, head of the accounting automation department of Avard LLC, practitioner in settlements with personnel for remuneration of enterprises of various forms of ownership
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.
In construction, as in other sectors of material production, the organization of wages, as a rule, is carried out on the basis of three interrelated and interdependent elements: labor regulation, a tariff or non-tariff system, wage forms and systems.
With the help of these elements, universal principles of remuneration are implemented. With the help of the tariff system, which is a set of normative materials, the quality of workers’ labor is assessed and wages are differentiated, regulating its dependence on the quality, complexity, conditions and significance of the work.
The main elements of the tariff system are: the tariff schedule, tariff rates and the tariff-qualification reference book. In the north-eastern regions of the Russian Federation, it also includes regional coefficients (more than 1.0) for employee wages.
The tariff schedule is a scale (table) of categories and tariff coefficients. For each category, a certain tariff coefficient is established, showing how many times the tariff rate of the corresponding category is higher than the tariff rate of the first category. The tariff coefficient of the first category is equal to one.
The value of the tariff coefficient for each category is determined by dividing the tariff rate of this category by the tariff rate of the first category.
Tariff coefficients must be scientifically justified and stable, since they serve as a criterion for differentiating wages depending on the level of qualifications and quality of the employee’s work.
Tariff coefficients are used when calculating the average category of workers in an organization, team, unit and in other necessary cases.
The sequence of tariff coefficients shows the degree of increase in the tariff rate of each subsequent category in relation to the first category, depending on the complexity of the work and the qualifications (category) of the worker.
The tariff rate is the absolute amount of wages in cash (labor price) per unit of time. The tariff rate shows the level of remuneration per hour (hourly tariff rate), per day (daily tariff rate) or per month (monthly tariff rate, salary).
In construction, where labor standardization is carried out by developing and establishing time standards in man-hours, hourly tariff rates are mainly used, which facilitates settlements with workers for the work they perform at piece rates, which are calculated by multiplying the hourly tariff rate by the established time standard. Unlike industry, in construction it is customary to establish the same hourly wage rates for piece workers and time workers. Here tariff coefficients are derived from tariff rates.
Thus, the tariff schedule and tariff rates provide for wage differentiation only depending on qualifications and do not take into account either the nature or working conditions. They must ensure the material interest of workers in improving their skills, and for this it is necessary that the absolute increase in rates increases noticeably as they move to higher levels.
In market conditions, enterprises themselves decide all issues of remuneration, determine the size of tariff rates depending on their financial capabilities.
Specific rates and salaries, as well as the ratio of rates between categories of personnel and employees of various professional and qualification groups are determined at enterprises by the terms of industry tariff agreements, collective agreements, wage regulations and enterprise orders.
For jobs with difficult and harmful, especially difficult and especially harmful working conditions, hourly wage rates are increased in the amounts stipulated by the collective agreement.
In modern construction, many contracting organizations have forgotten about labor standards and the tariff system. Everything is adjusted to a certain contractual salary. The workers have no idea about their wage grades, they are not trained anywhere, their qualifications are not improved, since for the sake of imaginary savings, many training centers have ceased to exist. As a result, we get low quality work, especially when the work is performed by immigrants, the so-called “guest workers”.
It should be noted that in construction, where the tariff system has been preserved, as well as in estimated pricing, the 1986 tariff schedule, developed by the All-Russian Research Institute of Labor in Construction of the USSR State Construction Committee and adopted by the resolution of the CPSU Central Committee, the USSR Council of Ministers, and the All-Russian Central Council of Trade Unions dated September 17, 1986, is still used. No. 1115 “On improving the organization of wages and introducing new tariff rates and official salaries” (Table 1).
Table 1 Tariff schedule for construction workers since 1986
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Tariff coefficients |
An important element of the tariff system is the tariff and qualification reference book (TKS), which serves as the basis for the tariffication of work, determining the worker’s skill level and assigning him the appropriate category. A qualification directory of employee positions is also used. Tariffication means assigning work to a certain tariff category and assigning tariff categories to workers corresponding to their qualifications. For each profession, the TKS provides categories, characteristics and examples of work, as well as a description of what the worker should know.
The right to assign or reduce a worker’s grade is granted to a special tariff and qualification commission of a construction organization in strict accordance with the TKS for the work actually performed by him. The appointment of a worker as a foreman cannot serve as a basis for increasing his rank. Reductions in grades assigned to workers for violation of labor discipline are not permitted.
Currently, in construction there is a “Unified Tariff and Qualification Directory of Work and Professions of Workers”, issue 3, section “Construction, installation and repair work”, 2007.
Speaking about the tariff system, it is necessary to add that regional coefficients for wages are set in the range from 1.15 to 2.0 and are applied not to tariff rates, but to workers’ wages. And not for all types of wages, but only for those paid from the wage fund (exception: rewards for length of service, annual results of the organization’s work, bonuses of a one-time nature, bonuses for work in the Far North and equivalent areas, payments for average earnings (during vacations, business trips, etc.)).
In conditions of market relations, organizations, along with forms and systems of remuneration based on the application of tariff rates and salaries, can use their individually developed remuneration model.
Many enterprises use non-standard organization of remuneration, aimed at ensuring a close relationship between the amount of an employee’s earnings with his actual labor contribution and the final results of the company’s activities. At the same time, in certain industries, for example in the railway system, elements of centralized remuneration through the tariff system are preserved.
The establishment of fixed tariff rates and official salaries corresponds not to economic, but to administrative-command methods of management, when the amount of funds intended for payment of labor is set centrally, most often regardless of the final results of the enterprises and the labor contribution of specific employees. As a result, the non-guaranteed and dynamic wage fund is distributed among employees at guaranteed stable rates and salaries.
In market and competitive conditions, the remuneration mechanism must meet the following basic conditions:
the amount of remuneration should depend as much as possible on the labor contribution and work results of each employee, his experience and qualifications;
an employee’s earnings should be determined by the final results of the work of the entire workforce;
the organization of remuneration should help ensure the social protection of workers, the reproduction of the labor force, taking into account possible inflationary and crisis conditions;
remuneration should take into account the share of capital invested by employees in the enterprise.
The task of practicing economists, scientists, scientific and government institutions is to create fundamentally new concepts of market models of remuneration, taking into account advanced foreign and domestic experience.
One of the ways in this direction is the development of so-called tariff-free wages. Models of a non-tariff system are based on the shared distribution of funds for wages depending on various criteria, the main of which, as a rule, are the qualification level of the employee, time worked and labor participation coefficients (KTU - for individual workers in the team) and labor contribution ( KTV - for units, teams and sections).
The qualification level is determined by dividing the wages of individual employees by the minimum wage level established by the enterprise. The assignment of a certain qualification level coefficient to an employee is not accompanied by the simultaneous establishment of a corresponding tariff rate or salary.
The conditions for applying the non-tariff wage system, including KTV and KTU, are given in detail in paragraph 5 of the “Methodological recommendations for determining the amount of funds for wages in contract prices and estimates for construction and wages for workers of construction, installation and repair and construction organizations” (MDS 83-1.99).
Non-tariff systems can also include a contractual payment system, in which an entrepreneur, when hiring an employee, agrees with him on a specific amount of payment for a certain job. The legality of contractual wages follows from the provisions of the collective agreement. In essence, contractual wages in construction have been in effect for a long time, since payment per unit of work, depending on the price of labor in the labor market, is known to both the employee and the employer. Based on this, the daily or monthly piecework-contractual wage is determined. Therefore, many piece workers are not aware of their tariff categories and tariff rates. But they know well the price of their labor in a given period of the market situation.
When making tariff-free payments, an enterprise usually establishes several qualification groups. When assigning an employee to one of them, not only the qualification level is taken into account, but also the employee’s compliance with professional requirements, as well as specific responsibilities. Performing work in a higher qualification group may serve as the basis for transferring an employee to it and assigning him the appropriate qualification level.
In practice, various options for non-tariff remuneration are used. For example, in a team or collective contract, to determine the funds for labor, workers are set a wage standard based on the volume (cost) of work performed. The standard is determined based on economic factors at the enterprise and the market price of labor. In some cases, contracting teams may be provided with a fixed wage fund.
With extra-budgetary sources of financing objects, aggregated indicators of the cost of performing work are widely used. These indicators are formed under the influence of market conditions and are agreed upon by the parties during the negotiation process. They are usually set per unit of measurement of work, for example, per 1 m2 of wall cladding, 1 m3 of concrete work, etc. You can give indicators from the actual contractual estimated cost of installing a reinforced concrete foundation slab in prices as of July 2008. The amount of labor remuneration construction workers per 1 m3 of foundation is 3,500 rubles, and the salary of a construction manager is 263,780 rubles. per month. The share of workers' wages in the estimated cost of the foundation was 17.7%, the construction manager's - 7.5%. In general, the parties agreed on a total estimated cost of 19,800 rubles. per 1 m3 of foundation construction.
At the end of the billing period, non-tariff wages are distributed among the workers.
In improving remuneration, it is necessary to look for new forms and systems, taking into account both domestic and foreign experience. At the same time, any methods to improve wages will be ineffective if the wage fund of the team and each employee is not closely linked to the final results of the work of teams, sections, departments and the enterprise as a whole. This requirement is common to all types and levels of production activity.
Wages included in the cost of work are divided into basic and additional. The basic salary is reflected in the estimated direct costs. It usually refers to payments for time worked or work actually performed. Part of the basic wages of workers for the construction and dismantling of temporary non-title buildings and structures, improvement of construction sites, preparation of objects for commissioning, etc. is taken into account as part of overhead costs in the amount of about 5% of their amount.
Additional wages consist of payments provided for by labor legislation and the collective agreement: payment for vacation time, time spent performing state and public duties, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, for temporary disability, for long service, for district regulation, payment for downtime due to weather conditions up to average earnings, etc. Accounting for additional wages in local estimates using the base-index method is carried out in the process of indexing the base salary to the current value.
As already noted, in modern conditions, enterprises use various forms and systems of wages.
The main form of remuneration in construction is still piecework, in which the basic salary of a worker depends on the volume of work performed.
Accrual is made at piece rates or at contractual wages as a whole for a set of works.
Let us remember that the price is the amount of payment per unit of good-quality products (work). The piece rate is determined by the standard time (standard labor costs) or the standard production.
Using piece rates (P), the amount of piece wages (Zsd) is calculated:
3SD = O*P, (2.1)
where O is the volume of work performed in natural meters.
Piecework wages consist of the tariff part (Zt) and the so-called piecework earnings (Psd).
This can be expressed by the following formula:
PSD = 3SD-3T. (2.2)
The amount of piecework earnings depends on the standardization of labor and the level of overfulfillment of the standards in force at the enterprise. In other words, piecework wages are higher than tariff wages by the coefficient of exceeding standards (Kp):
Zsd = Zt * Kp. (2.3)
The share of the tariff in the earnings of workers is determined by the ratio of the amount of wages under the tariff (for the corresponding category of workers) to the total amount of wages paid (for the same category of workers). For proper organization of remuneration, the share of the tariff should be at least 60-70%. Ideally, technically sound standards should not be exceeded. When production standards (standardized tasks) are met 100%, time-based and piece-rate earnings will be equal. Therefore, in modern conditions, the general trend is to expand the scope of application of systems based on time-based payment with a precisely calculated standardized task and a fairly large share of bonuses (up to 50%) for the contribution of workers in increasing the company’s income as a result of saving resources and improving the quality of work.
The combination of forms of remuneration and bonuses forms various wage systems. Most often, it is not simple piecework payment that is used, but piecework-bonus payment. Its essence is that workers, in addition to piecework earnings for the completed volume of work, are also paid a bonus for achieving certain indicators: completing a standardized production task on time with high quality work, saving resources, etc. Piecework earnings, as a rule, are not accrued for individual types , but for a certain set of works (installation of foundations, performance of all zero-cycle works, construction of the above-ground part of the building, etc.) according to consolidated standards and prices. With such payment, workers are given a complex task based on a previously compiled (according to the norms and prices in force at the enterprise) production calculations. It indicates the following data: volume, start and end dates of work, standard labor intensity of the task in man-hours and the total amount of wages.
Piece-bonus payment is progressive. It creates conditions for increasing labor productivity and reducing construction duration, since workers clearly understand the scope of the task, the timing of its completion and the amount of wages. In addition, complex payment significantly saves the time of line personnel at construction sites.
Another form of wages is the so-called indirect piecework payment. It is used primarily to pay workers who maintain machinery and equipment and is calculated as a percentage of the wages of the main workers employed in the service area. It is advisable to switch to indirect piecework wages, for example, workers servicing equipment for the production of prefabricated structures at reinforced concrete plants. At the same time, the wages of motor mechanics, repairmen and workers in other specialties become dependent on the piecework wages of the main structural molders. As practice has shown, such a system helps to reduce problems with workshop equipment and significantly improve the quality of the final results of the work of the main teams.
On construction sites, the wages of operators of various cranes should also be linked to the piecework wages of teams of masons, concrete workers or structural installers.
In construction organizations, depending on specific conditions, it is practiced to include operators of tower and jib cranes, as well as operators of other machines, in construction and installation teams. In this case, the calculation of labor costs and wages for the final measure of construction products (type, stage, set of works), on the basis of which the crew is paid according to the production task, includes the standard working time and wages of the driver. As part of a team, the earnings of a driver (including bonus, like other members of the team, are determined taking into account the actual time worked and other indicators (MDS 83-1.99 of the State Committee for Construction of Russia). At the same time, in modern construction there are examples when the mechanization department builds its relations for operation machines and mechanisms for construction work directly with the customer, bypassing the general contractor.At the same time, the cost of machine time is naturally reflected in the estimates.
In the context of the development of market relations and the provision of full independence to enterprises in matters of remuneration, other wage systems are also used. With a standard wage for a team or a construction site as a whole, at the end of the month, based on the actual results of work, a wage fund is formed. There are examples when teams are paid according to the estimated wages of workers, which are indicated in local and site estimates.
As practice shows, in modern construction, contractual wages are still most widely used. The legality of such remuneration follows from the provisions of the collective agreement. This is also facilitated by the lack of a market regulatory framework for organizing real wages, which ensures purchasing power for the reproduction of the labor force. Contractual wages in construction have been in effect for a long time, since payment per unit of work, depending on the price of labor in the labor market, is known to both the employee and the employer. This determines the temporary (hourly, daily, monthly) piecework wages. Under these conditions, tariff categories and rates remain unclaimed. However, workers firmly know the price of their labor power at a given moment in the market situation.
More significant is the issue of the formation and subsequent distribution of collective wages within the team. Here we observe such phenomena as subjectivism, leveling and violation of some legislative foundations for organizing workers' wages in the construction and building materials industry.
The tariff system is not fully used. According to the workers themselves, the awarding and use of ranks in wage differentiation are formal in nature. Moreover, they sometimes do not know the origin of their final earnings due to low legal awareness and weak trade union bodies. At the same time, the current wage system suits management quite well, since it allows them to keep everything under control to the detriment of the development and modernization of production.
Collective piecework wages are subject to fair distribution among team members. In practice, various methods are used to calculate the wages of each worker: according to the piecework coefficient, according to the number of man-hours worked, reduced to the first category, taking into account qualification coefficients (instead of tariff rates) and KTU. The common feature of the distribution mechanism is the calculation of an appropriate single coefficient that is equally fair to each worker. With its help, the final calculation of the earnings of workers in the brigade is carried out. Calculations are performed by the enterprise's accounting department based on primary reporting data using computer technology.
The collective piecework wage of a team consists of a tariff part (wages at tariff rates and time worked), piecework earnings (the difference between piecework earnings and its tariff part) and a bonus (with a piecework-bonus wage system).
With the help of KTU, as a rule, only piecework earnings and bonuses are distributed. It is recommended to take one as the basic value of the labor participation coefficient.
In practice, the KTU can be set for each member of the team equal to the basic one, greater or less than the basic one, depending on the individual labor contribution to the overall results of the team’s work and in accordance with the criteria adopted in the organization for assessing personal contribution and their quantitative expressions.
KTU values can range from 0 to 1.5. With the simultaneous establishment of increasing and decreasing criteria, the final KTU is determined as the difference of these values. The total sum of the labor participation coefficients assigned to all workers, as a rule, should correspond to the total number of workers in the team, since if the total amount of the labor participation coefficient differs significantly from the number of workers in the team, the stimulating effect of the labor participation coefficient equal to one is significantly weakened.
With time-based wages, wages are calculated for the time actually worked at the tariff rate of the corresponding category. The labor of workers engaged in work that is difficult to ration and account for (motor operators, repairmen, electricians on duty, etc.) is paid on a time basis. With a time-bonus system, wages at fixed rates are combined with a bonus for achieving certain indicators. The condition for receiving earnings and bonuses must be the completion of a certain amount of work, which is established by a standardized task.
In modern remuneration systems, special attention is paid to increasing the interest of each employee in increasing the efficiency of production resources. Wage growth should be made dependent on lowering standards for labor and materials costs, improving the quality of work and increasing the volume of sales of construction products.
At any enterprise, as is known, one way or another, a wage fund (WF) is formed - the total amount of funds in cash and in kind, distributed among the employees of the enterprise in accordance with the results, quantity and quality of work. In the wage fund at an enterprise, as already noted, the interests of labor and capital collide. From the employer’s point of view, the wages and salaries represent personnel costs that he is interested in minimizing. From the point of view of an employee, the wages and salaries are the source of his personal income, and, accordingly, he is interested in its growth. The legislation clearly regulates the composition of costs attributable to the cost of production, since on the basis of this the tax base for taxes tied to the personal wage is calculated.
Remuneration systems at enterprises must take into account ongoing inflation processes; for this purpose, it is necessary to index wages in accordance with the level of inflation. In this regard, a distinction is made between nominal and real wages.
Nominal wages are the wages accrued and received by an employee for a certain period.
Real wages determine the amount of goods and services that can be purchased at nominal wages. In other words, real wages are the purchasing power of nominal wages.
Consequently, real wages depend on the value of nominal wages and the prices of purchased goods and services. For example, if the growth of nominal wages was 20%, and inflation over the same period was 14%, then real wages will increase by only 6%. In the absence of inflation, real wage growth corresponds to nominal wage growth.
In a crisis economy, the excess of inflation over the growth of nominal wages leads to a decrease in real wages and people's living standards.
The wage indexation mechanism must be developed and provided for in the enterprise’s collective agreement. A way to protect the purchasing power of wages from inflation to a certain extent is to increase the number of payments during the month up to 3-4 times.
In modern construction, especially in crisis conditions, numerous violations of wages occur. The fear of losing their jobs forces workers, especially migrants, to accept any wage conditions from the employer.
Organization of remuneration is a system (set) of rules, measures and actions, the purpose of which is to establish a reasonable amount of remuneration for an employee’s work, depending on its quantity and quality, taking into account the conditions in which it occurs, as well as the national economic significance of the area of labor application .
The basic principles of organizing remuneration are the following principles:
Increasing real wages as the efficiency of production and labor increases, ensuring a faster growth rate of labor productivity than the growth rate of average wages, equal pay for equal work, state regulation of wages using labor legislation, taking into account the impact of the labor market on wages, a combination broad independence of enterprises in the field of remuneration with state regulation of wages, ensuring simplicity, consistency and accessibility of forms and systems of remuneration.
Wage - this is a remuneration for labor performance depending on the qualifications of the employee, the complexity of the work and the quantity and quality of products produced.
In construction, two main forms of remuneration are used: piecework and time-based.
With the piecework form, the worker receives wages for the amount of work performed based on established prices. Under the time system (form), workers receive wages depending on the amount of time worked and qualifications.
The piecework form of remuneration has the following varieties:
Direct piecework - the worker’s work is paid based on the volume of work performed and prices, regardless of the fulfillment of production standards.
Piece-bonus - workers also receive a bonus for meeting or exceeding production standards. The specific amount of bonuses is set by the management of the organization.
Lump sum premium - payment is made not for a separate type of work, but for the entire complex of work on a separate object. In the event of a reduction in work time, as well as when completing work on time, workers receive a bonus. The amount of the bonus is based on the business agreement.
Time wages have two types:
A worker’s simple time wage is determined based on the tariff rate and the amount of time worked.
time-based bonus - workers receive a bonus for high-quality and timely completion of work.
Bonus systems are a system of special payments made in accordance with bonus regulations developed in organizations.
The provisions define the tasks solved through bonuses to improve production efficiency, indicators and conditions of bonuses, the procedure for the formation of relevant funds and payments from them, the size of bonuses and their differentiation by groups of workers, the range of workers awarded bonuses, the terms and procedure for awarding bonuses to teams and individual employees. For various categories of workers, their own provisions on bonuses are being developed, with the goal of most fully incentivizing them to achieve the best results of their work, and to give the most reliable assessment of these results. At construction enterprises, special incentives are common. bonuses - for the creation and implementation of new equipment and technology, the commissioning of production facilities, capacities and construction projects, improving the quality of work and products, saving specific types of material resources, etc. According to these systems, as a rule, bonuses are given to labor collectives and employees of state construction and construction projects. installation, repair and construction organizations. In the sub-sectors of the construction complex, it is common to award bonuses to teams of teams and sections, with the subsequent distribution of bonuses among workers in accordance with their labor contribution to the overall results of work. Bonuses for workers are aimed at increasing their interest in increasing the quantity and quality of labor results. The most common indicators of bonuses are bonuses for early completion of standardized tasks, improving the quality of work, saving raw materials, materials, electricity, etc. The size and timing of bonuses are also specified in the regulations on bonuses, approved by the administration in agreement with the relevant elected trade union body. It should be borne in mind that not all bonuses are subject to distribution by the labor collective of the team or site. Thus, bonuses awarded to employees for personal achievements (invention, innovation proposals, etc.) are not included in the collective amount of the bonus and are paid only to the employee who deserved it. Remuneration based on the results of annual work is one of the bonus systems for employees of construction organizations.