The country's economic practice has developed a variety of incentive systems for use in specific production conditions of each of them separately or in combination with other systems.
For the most active use of accumulated experience, it is necessary to group these systems according to certain signs. This will make it possible to study various options for solving problems of stimulating enterprise employees, to develop mechanisms for managing their interest in order to reduce costs and improve labor results.
When an employee achieves noticeable labor success, management can: 1) increase the employee’s qualification rank and, accordingly, the tariff rate (salary); 2) establish an additional payment for his professional skills; 3) pay a one-time remuneration; 4) use any combination of these types of incentives.
When choosing an incentive measure, first of all, you should take into account the specific impact of each form of incentive on the employee’s further behavior and on the reaction of his colleagues, who, naturally, will become aware of the incentive payment. It is also necessary to take into account how stable the results obtained by the employee are, whether there is a possibility of their achievement by other employees, as well as thanks to what qualities - qualifications or personal - these results became possible. Finally, you need to know what the employee himself will prefer - a large one-time payment or a smaller, but stable increase to his monthly salary
Incentive pay systems, first of all, should be distinguished by their intended purpose, which determines the form and content of the mechanism for the relationship of incentive pay with basic earnings. From this point of view, several groups of incentive systems can be distinguished .
Systems that link basic wages to the level of fulfillment and overfulfillment of indicators that go beyond the basic standard of the employee’s work. These include various bonuses for current performance results.
Systems that link basic wages to the employee’s personal business qualities, the level of his professional skills and individual qualities, and attitude to work. These are, first of all, additional payments and bonuses of an incentive nature for: professional excellence; combination of professions (positions); expansion of service standards (zones); performance of the same or greater volume of work (services) by a smaller number of employees.
Systems that link the basic salary of an employee or group of employees with certain achievements that are not of a systematic nature, or with any general collective results of work over a certain, fairly long calendar period (six months, year). These are various one-time bonuses and rewards, which are still paid today at some enterprises: for completing particularly important production tasks, for winning a production competition, based on the results of the enterprise’s activities for the year (six months, quarter), etc.
A distinctive feature of these types of incentives is their flexibility. They, as a rule, do not turn into a mechanical increase in wages. At the same time, when using them, the employer is not bound by any obligations to employees. One-time incentives most often evoke a favorable reaction from employees and, in the end, almost always pay off (with the possible exception of annual rewards, which must be well thought out and organized so that the employee actively works for a high final result throughout the year) .
Additional payments and bonuses related to the personal business qualities of employees by their nature cannot be of a collective nature. Since they most often have an indirect connection between the amount of remuneration and the result of work, the sign of proportionality, progressiveness or regressiveness of remuneration is not applicable to them. At the same time, additional payments for working conditions, on the contrary, cannot be individual: they must be assigned to all persons working in the corresponding unfavorable conditions. One-time bonuses and rewards are most often of a collective nature, although in some cases they can be used to reward only an individual employee. If we talk about the nature of the increase in remuneration (proportional, progressive or regressive), then in some cases it can be decisive for certain types of one-time incentives (for example, to reward winners in competitions, the progressive nature of the remuneration is most appropriate).
Chapter II. Motivation methodsThere are various methods of motivation. Three main ones can be distinguished: economic, socio-psychological, organizational and administrative.
^ 2.1. Economic methods of motivation
Awards. In addition to wages, there should be cash payments (bonuses) based on work results or special individual rewards as recognition of the value of a particular employee,” notes Tatyana Kostyaeva, head of the HR department of the Planet Fitness Group of Companies.
The employer has the right to establish various types of bonuses, allowances and incentive payments. This procedure must take into account the opinion of the workforce (Article 144 of the Labor Code). In addition, the employer can define financial incentive systems in the employment contract.
The bonus regulations are the basis of the entire bonus system. The administration draws it up either as a separate document or makes integral part employment contract. The company develops it independently. The management indicates in the Regulations the categories of employees who can be awarded bonuses, types of payments (annual, quarterly, monthly, for holidays), conditions, sources, goals and other criteria for determining the amount of incentives. The management of the company indicates in this document the person responsible for paying bonuses and the documents on the basis of which they are paid. Each criterion must be clearly stated.
Legislators determined that the bonus can be a one-time bonus, that is, it does not have to be provided for by the enterprise’s remuneration system (Article 191 of the Labor Code). The management usually pays it to a limited number of employees for achievements in work: rationalization proposals, inventions, length of service, successful work of the department and others. Such a bonus is issued only by decision of the employer. The employee cannot demand its payment, in contrast to what is provided for in the collective agreement. There are no disputes regarding one-time bonuses, since the staff knows that they are awarded for special merits.
However, it must be remembered that monetary motivation by its nature is “unsatiable”, and a person quickly gets used to a new, higher level of payment. The level of payment that just yesterday motivated him for high productivity very soon becomes habitual and loses its motivating power. Therefore, it is important to use other methods of motivation.
Present. Gifts occupy a special place in the staff motivation system. “If we give our employees the same things we give to our clients, there will most likely be no gratitude on their part,” says Elena Zhulanova, head of the HR department at TNT Express in Russia. “Rather, there will be a feeling that unclaimed remains are being sold.” According to her, the value of the gift should be proportional to the significance of the achievements, although some companies set value standards in proportion to salary. But it doesn’t always make sense to focus on cost: the best gift is the one that draws attention to a person’s personality: a photo collage, something related to his hobby, and so on.
People need to feel that they are cared for, then they will work more effectively. “Therefore, the company should have a social program: trips to sanatoriums for employees and their children, material aid for treatment,” says Tatyana Kostyaeva.
^ Additional pay for experience and bonuses. It is customary to talk about staff turnover as a negative phenomenon. In reality, this is not always the case. It happens that the personnel policy of an enterprise consists precisely in stimulating high turnover, ensuring the retention of the best workers and the departure of unsuccessful workers. In some cases, this approach is economically justified.
However, if a company is interested in keeping employees in their jobs, it is worthwhile to provide appropriate mechanisms in the compensation plan. We are talking about additional payments for length of service, as well as bonuses.
One of the main motivators that stimulate effective work and attachment to the workplace, as already noted, is the opportunities provided by the employer for a career, personal and professional growth. A modern ambitious person (no matter whether a man or a woman) feels the need to move up every three to five years. Unfortunately, modern Russian business is structured in such a way that not every enterprise is able to build an attractive career ladder for its employees. As a result, we are increasingly seeing job changes in the labor market due to lack of prospects in the previous place.
Additional payment for length of service in the company can partially solve this problem. Especially if it is accompanied by a change in the title of the position, for example, “manager”, “senior manager”, “leading manager”, etc. If a person knows that with successful work he will receive such a promotion every two to three years, then the desire for change places are decreasing.
As for bonuses, they serve as a very pleasant, long-remembered “signal” from the employer, showing how much he values his employees. Oddly enough, the bonus system may not lead to a significant increase in personnel costs. We conducted the following experiment in different audiences: we offered participants a choice of two compensation plans. The first assumed a stable monthly salary, slightly above the market average. The second contained the same stable payment, but 15 percent lower than the first, but once a year the employee received a bonus in the amount of the entire amount “underpaid” compared to the first plan. It is clear that the total wages for the year are the same in both cases. Only in the second option, part of it was paid not by months, but in a lump sum. It is easy to calculate that such a bonus amounted to almost twice the monthly salary. As a rule, over half of the survey participants prefer the second option, explaining it this way: “I personally find it difficult to save money, but here the company does it for me.” At the same time, women are usually inclined to the second model, and men – to the first.
Large bonuses act as two motivating factors at the same time: they “tie” the employee to the company for at least a year and inspire them for a long time with memories of a large sum received, spent on an expensive purchase or, for example, a trip.
^ Free lunches. Free lunches can be in a great way maintaining employee loyalty and expressing gratitude to them for good work, writes HR Magazine.
Tom Brocks, vice president of human resources for a division of New York-based Central Hudson Gas and Electric, found a great way to show appreciation to employees. He didn’t even have to go far: one of the restaurants in the Culinary Institute of America (CIA) chain was right next door, on the same street as Brox’s office.
“Our employees receive CIA gift certificates quite often. They are used to it and perceive free lunches simply as gratitude. We don't consider this practice to be anything out of the ordinary,” explains Brox. – Initially, gift certificates were seen as a reward for new ideas as part of a work efficiency program. We then decided to give them out as an additional holiday benefit and as a reward for various achievements throughout the year.”
Many employers agree with the popular wisdom that the way to the heart is through the stomach. Managers use culinary achievements not only to thank staff, but also to strengthen team spirit and employee loyalty.
Ginny Fitzgerald is the assistant supervisor of inspections for Yarde Metals, a sales company. of stainless steel and aluminum. She talks about how her company used lunch invitations as a tool to reward employees.
“Responsibility for preparing accounting documents for vendors lay with three employees of the company’s finance department. They conducted checks every Tuesday, after which they made payments on the invoices issued by the vendors. They knew that most vendors offer 1% discounts if invoice payments are made within ten days. It was clear that if payments were made at least twice a week, the company would be able to count on more discounts. Therefore, they took the initiative to conduct account audits on Fridays.
This meant that employees took on additional responsibilities. They had to work harder, trying to make sure that other things were not neglected either. But the success was quite predictable. Already in the first month they helped save $30,000, the expected savings in the second month was $24,000.”
Upon learning of these results, Yarde's CFO invited the finance department employees to lunch, where he gave each of them a check for $300 as a bonus for their first month's savings. “The money was welcome, of course, but the familiarity, personal interaction with senior management and the feeling of recognition for the employees was much more important,” says Fitzgerald. “They returned to the office full of team spirit, after which they revised their work schedule and were able to organize it in such a way that they could conduct one more additional review of vendor accounts.”
^
2.2. Social and psychological methods of motivation
Creating a favorable psychological climate in the team. The task is not as simple as it may seem, and often to solve it they resort to the services of professionals - psychologists and consulting specialists.
If the size of the team allows, the manager should sometimes try to talk with subordinates on non-work topics.
^ Sharing success. Sharing the company's success with employees is something more. Than expressions of appreciation or even monetary awards. When people feel like they are making a difference to the company, they remain loyal to the company longer and are more responsible for their work.
^ Participation in innovation. Participating in innovation is like a two-way street. Employees feel trusted and valued, especially when ideas are accepted or, better yet, implemented.
^ Business trip as a reward. For those who often travel on business, a business trip is not a reward at all. But an employee who sits in the office all the time may rejoice at the trip as if he won the lottery.
^ Workplace. The productivity and efficiency of workers are closely related to their working conditions. Everything matters: the workspace, the equipment, the presence or absence of air conditioning, even the degree of comfort of the furniture.
There is such a science as ergonomics. Simply put, ergonomics can be defined as a science that studies the influence of working conditions on the body. In production, ergonomics is linked not only to comfort, but also to safety. After very tiring computer work became the main occupation for many employees, ergonomic issues came to the forefront when organizing the work process.
Equipping the workplace with facilities for convenience and safety can increase productivity, reducing job dissatisfaction and smoothing out employee grievances. This at the same time shows management’s concern for the health and safety of people, which is also an important moral incentive.
Ergonomics is the design and use of furniture and other office fixtures that reduce physical stress on workers.
^ Ergonomic devices
The following devices significantly reduce fatigue during work:
Footrest that reduces the load on the lower back;
Headrests for those who have to conduct business conversations on the phone for hours;
Cushions for chairs that support the lower back.
The monotonous nature of most computer operations—pressing keys and clicking a mouse—can cause severe discomfort. The eye-straining radiation from the monitor is also a serious problem.
There are many devices
To make working at the computer easier.
Wrist rest;
Ergonomic keyboard;
ergonomic mouse shape;
Touchpad;
Pull-out keyboard stand.
At one construction enterprise, up to 60 percent of the staff are blue-collar women with children school age. In 2004, the management organized the social project “Children are our future.” For all children of staff from six to 17 years old, a program of activities was created, including sports festivals, clubs and sections, hikes, summer trips out of town, etc. The enterprise's expenses for this project amounted to about 1 million rubles. As a result, staff turnover has sharply decreased (while the level of remuneration has remained the same). It is clear that any mother would prefer peace of mind and confidence that the child is supervised and occupied over a higher salary. useful thing. At the same time, the enterprise became widely known in the city and region as a “good employer.” The project is still successfully ongoing.
The same amount could be spent on increasing workers' wages. Simple calculations show that for each employee it would increase by less than 100 rubles per month. This money would certainly disappear into the family budget and be forgotten in a short time.
The social package has one pitfall: if everyone needs money, then the services, as a rule, cause an ambiguous attitude among employees. In the bus example, the company creates a benefit for workers who live relatively far away and travel by public transport. But what about those who live next door or drive their own car to work? They can assert their rights to compensation. In the example of the children's program, employees who do not have school-age children may consider themselves “offended.”
Here it is advisable to remember that the social package is not charity, but a way to solve certain problems, both for employees and for the enterprise. Therefore, you shouldn’t worry too much about “making everyone happy” without exception: there will always be dissatisfied people. If you offer staff to replace services with cash payments, most likely, those who need the services will also take advantage of this. As a result, problems important to the enterprise will remain unresolved, it’s just that all employees will receive additional payment, but it is not very clear for what.
^ Music at work. Music at work is a complex issue. Some people find music distracting, while others, on the contrary, help them work better. If you allow your employees to listen to music at work, ask if everyone agrees with this. Otherwise, you should negotiate with music lovers a volume that will not disturb the neighbors.
Of course, music is not at all necessary. You can conduct a weekly survey to find out what kind of music your employees prefer. Favorites can be turned on at the end of the work week from 16:00 to 17:00. This approach has the following advantages:
Most people are no longer in a work mood on Friday afternoon;
There are rarely any visitors to the office on Friday evenings;
Participating in the choice of music allows employees to feel like members of the team.
Whether this meets emotional needs is debatable, but for many people nowadays, work is where most of the communication comes from. For those who love socializing, parties will always be fun and help you appreciate your work more.
^
2.3. Organizational and administrative methods of motivation
Career growth. People like to think that their career is progressing. Even a small increase in responsibility gives a positive boost. Career is a great motivation. The more frequent the steps of the career ladder, the more diverse the titles, the greater the opportunities for continuous growth. And continuous growth, in turn, helps to retain experienced personnel in the company and creates the opportunity to reward everyone according to their merits. This scheme works just fine.
Work to ensure that your people always have career goals and constantly move in their direction - then employees will work at the enterprise until retirement and will work much more efficiently than those stuck in one position.
^ Professional growth. All existing theories of motivation speak of career advancement and professional growth as two different concepts, since the first of the factors operates within the framework of one specific organization, and the second contributes to a change in job. However, the professional growth factor can be perfectly used within a large company, where there is the possibility of moving from one area of activity to another.
^ Flexible work schedule. In recent years, a trend has been spreading around the desire to relieve peak hours, which is called flexible work hours.
Flexible work schedule is a regime that requires mandatory attendance at work for a certain period of time and working a set number of hours per week. However, employees themselves can regulate the start and end times of the working day.
Flexible work schedules are an effective means of motivating employees, as they provide the following benefits:
Makes it possible to work exactly when people are most productive (“night owls” should not arrive at 8:00, and “larks” can start their working day earlier);
Allows employees to manage their own working hours.
Working in a team under the guidance of a leader is the right principle.
When creating a team, the following goals are pursued:
Make employees feel that their contributions are valued;
Recognize that no goal can be achieved without the participation of everyone working towards it, regardless of their position in the hierarchy;
Create an atmosphere of respect and trust between team members;
Provide more effective communication between employees.
^ Power sharing.
This technique has been used by many Western companies for a long time. The company is turned into a joint stock company, and employees receive part of the shares. Now they are interested in its well-being and prosperity, because their income as shareholders depends on it. Accordingly, the level of loyalty of employees and the quality of their work increases.
Chapter III. Main ways to increase staff motivation
LLC "Kronverk"
^
3.1. General characteristics of Kronverk LLC
The Kronverk company has been operating on the market since 1999. Over the 10 years of its development, the company became the largest developer in Saratov and the region, having built 225,608 square meters of housing in five districts of the city of Saratov, and in the center of the city of Engels. The company's share today accounts for about 30% of the province's construction market.
The starting point in the development of Kronverk LLC was 1999. Thanks to large financial investments, the KPD-2 plant, built back in the 60s as part of the Saratov house-building plant, was recreated at a new, modern level. The presence of the plant allowed the company to highlight two priority areas of its development:
Product manufacturing large-panel housing construction and reinforced concrete products (KPD and reinforced concrete products);
Construction and installation activities.
Kronverk LLC works closely with the Non-Profit Partnership “WDB Group of Companies”. Thanks to this cooperation and the presence of our own production capacity, the company operates in a “closed cycle”, when raw materials, production, product delivery, construction and sales are concentrated in one hand. Receiving cement from Industry Plus LLC, Kronverk produces reinforced concrete products at the plant, delivers them to the construction site using its own fleet of vehicles, where Kronverk workers build houses and install communications. In turn, the sales department is engaged in the sale of housing under construction or completed. Thus, by controlling all links of the production chain, Kronverk offers consumers high-quality products - apartments in buildings that meet high modern requirements and standards.
The production of three-layer insulated panels is the company’s most important competitive advantage in the Saratov construction market. The peculiarity of this panel is reflected in the name - it is made of two layers of concrete, between which there is a layer of insulation - polystyrene foam, a non-toxic and durable material. Due to its heat-insulating properties, such a panel replaces one and a half meter brickwork. The panel creates a “thermos” effect, allowing you to keep the apartment warm during the cold season and cool in the summer. Kronverk LLC is the only developer in the province that builds houses from such panels.
The use of self-produced three-layer panels in construction makes the company independent from suppliers of building materials and allows the construction home in record time - in 1.5 - 2 years. At the same time, strict control of the construction process and the use of modern technologies make it possible to achieve high quality of constructed housing.
Over the years of work at Kronverk put into operation houses in five of the six districts of the city of Saratov: in the Leninsky district on 1st Stroiteley passage and on the street. Tarkhova, 34, in the Oktyabrsky district, on the street. Simbirtseva, in the Frunzensky district, on 1st Television Proezd, in the Volzhsky district, on the street. Nikitin brothers, and an elite house on the corner of Michurina/Sobornaya streets. In addition, in the summer of 2006, the house on the street was commissioned ahead of schedule. Perspective/Electronic (Leninsky district).
At present, active construction is underway in the Zavodsky (4th Nagornaya St.) and Leninsky (Aviation St.) districts of Saratov, as well as in the city center of Engels. Houses built by Kronverk can be recognized immediately: they are distinguished by their beautiful appearance, good sound insulation, the presence of modern elevators, and a wide range of apartments for different categories of the population.
The company is sensitive to market needs, therefore, depending on the location of the new building, various options for standard floor plans. Thus, in the traditional “bedroom” district of Saratov - Leninsky, typical floors of houses from Kronverk, as a rule, contain the usual set: two one-room, two and three-room apartments. At the same time, in the Zavodskoy district, typical layouts include four one-room and one two-room apartment. In addition, many houses provide various options for one-, two- and three-room apartments, from standard “compact” layouts (for one-room apartments), with a small hallway, a room of 14 square meters, and a neat kitchen - 9-10 meters, to the option “ luxury" - with a spacious hall, a room of 19 square meters, a kitchen of 11 to 15 meters. Similar options are also provided for two and three-room apartments.
Another undeniable advantage of the company is fixed price per square meter. The company, when concluding an agreement with the client, clearly states in it the cost of the apartment, which remains fixed and does not increase, even if the client purchases the apartment on credit or in installments. Such a service emphasizes the stability of the company, its independence from momentary market fluctuations and is relevant and beneficial for clients.
One of the keys to success in the construction market is cooperation with banks, providing clients with a flexible lending system. It is no secret that only a small part of Russians can solve their housing problem, contact a construction company, choose an apartment and immediately pay for it. Therefore, mortgage lending is the only option for most people to purchase their own home.
In this matter, Kronverk LLC has been successfully cooperating with the Volga German Bank for many years and offers its clients an effective mortgage lending system. What is attractive in the eyes of consumers is the low down payment amount - from 10% and the lowest loan interest rate in the city - 12% per annum with 50% of the down payment, 13% loan rate with 30% of the initial payment, 14% on investment and 10% of the initial payment amounts. Mortgage terms range from one year to twenty-nine years. The minimum loan amount is from 100,000 rubles, the maximum is up to 4,000,000. Plus one of the innovations from the Volga German Bank is a high age limit for borrowers - up to 75 (!) years for women and men.
Kronverk and the Volga German Bank also participate in the implementation of the state housing program, providing consumers with services through the system of the Association of Housing Mortgage Lending (AHML). Thus, a consumer, having received money from the Volga German Bank for an apartment from Kronverk and using a social mortgage according to AHML standards, can receive from the state repayment of half the monthly interest rate on the loan.
If for the middle class, purchasing housing from Kronverk is a chance to solve the eternal housing problem, then for business structures good opportunity to build departmental houses for your employees, and for businessmen - profitable investment of capital, since by buying an apartment in a building under construction, and then selling it in a completed or occupied building, you can receive significant dividends.
Kronverk LLC is known not only in Saratov and the region, the company constantly participates in international and regional construction exhibitions in St. Petersburg and Saratov, has more than a dozen different diplomas and awards, and maintains numerous business contacts with enterprises in the Volga region and other regions of Russia.
According to the director of Kronverk LLC, Gennady Razumny, the basis for the company’s success is a combination of time-tested construction traditions, modern technologies, a clear strategy in the construction market, and a flexible response to its needs.
^
3.2. Analysis of the level of motivation in the Kronverk organization
In order to develop an effective personnel motivation system, it is first necessary to analyze the current level.
For this purpose, a secret survey was conducted at the Kronverk company. (A sample questionnaire can be found in the appendix). Analyzing the results obtained, certain conclusions can be drawn. Most importantly, motivation is very poorly developed. Of all the types of motivation and incentives, only bonuses and shared leisure time are used. In such a modern enterprise, this is clearly not enough. It is necessary to comprehensively stimulate employees.
^
3.3. Development of an effective motivation system
It is very difficult for a manager to select exactly those types of incentives and motivation that will bring the expected result. You cannot use awards, bonuses, gratitude, parties, business trips, etc. indiscriminately, otherwise you will have the opposite effect. I want to propose a motivation system for top managers.
Direct dependence of earnings on results
The mechanism is extremely simple. The size of the manager's remuneration directly depends on the company's performance. The top manager makes a profit if the business develops successfully (its value and profitability grow). If the company has zero profit for a certain period, the director receives the planned salary. At the same time, the manager will suffer losses in earnings if the profitability of the business has become lower (both in terms of decreased income and increased costs). In practice, it is possible to use quarterly salary adjustments. That is, for each top manager it is necessary to calculate the individual coefficient of his influence on the company’s performance.
Transparency and controllability
Effective motivation requires a certain trust of the parties and a common interest in a positive result. It is important for a top manager to understand the key parameters by which his effectiveness will be assessed. They can be: meeting planned targets, increasing the value of assets, increasing business capitalization, etc. For each enterprise, and especially for each manager, they are individual. It is the direct participation of a top manager in business that is the apogee of recognition of his importance by colleagues and owners of the company. This is a much stronger motivator compared to traditional material incentives.
The resulting scheme combines comfortable conditions for work, professional communication and growth.
Clear contract
The main condition for the acceptance of a motivation system by a top manager is the simplicity of its presentation. The contract can be either a standard motivation regulation for the entire company or an individual agreement. If everyone, reading the document, understands what they personally must do in order to receive bonus payments and all other social benefits, then, most likely, such a system will be adopted. Of course, the system must not only be understandable, but also fair.
System of requirements and tasks at the strategic planning stage
The motivation system must be realistic. When implementing any program, you need to remember: once even the most attractive scheme is launched, the company will not be able to cancel it. That is why you need to be absolutely sure that this motivation system is necessary at a specific stage of development and that the company has a sufficient budget to implement it. Exceptions cannot be made from the scheme, otherwise top managers will not trust the enterprise. If the company is faced with some unexpected consequences, it is better to come up with another program that compensates for these moments.
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 character 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 piecework wage system, a working time sheet is used. unified form No. T-13. 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. The following varieties are distinguished time-based form 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 in normal conditions, but not lower than the amounts established by laws and other regulations legal acts. Minimum size an 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 are not allowed to work overtime. underage workers and other categories of workers specified in federal laws, 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. At the same time, in work book no additional entries no need to do it.
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, you need to pay attention to the following: required condition, as a 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 receipt 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 qualification reference books. Otherwise, employees will have to prove their rights to certain compensations or benefits.
Remuneration of workers employed in hard work, work with harmful, dangerous and other special working conditions, is carried out in an increased amount (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 permanent place 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 work force is not issued, the work permit does not indicate the name of the employer for whom the 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% on all income received 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, for 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 regulations on labor protection (regulations on the labor protection service; logs of briefings; instructions on labor protection 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. An employer can carry out certification of workplaces on its own, as well as by third-party organizations accredited to carry out specified works. 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, expenses for paying for workwear are written off at a time as a reduction in income received, between accounting and tax accounting workwear differences may occur. 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 harmful conditions labor for employees according to Art. 222 of the Labor Code of the Russian Federation are issued free of charge established standards milk or other equivalent food products.
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
When organizing accounting, construction companies 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.
Under the conditions of a planned economy. In the USSR, labor incentives were carried out both monetary and non-monetary means. The latter included, for example, awarding certificates of honor, hanging a portrait on the honor board, assigning honorary titles, badges, taking into account the value of the employee when distributing housing, vouchers to vacation spots, etc. Practice has shown that such means certainly have an effect, but they had little stimulating influence on a certain part of the workers, and in the use of these means it was very difficult to avoid the formalism of subjectivity. In modern conditions in Russia, labor incentives are carried out, as a rule, by monetary means, although the opinion is expressed that the complete disregard of moral incentives, characteristic of the 90s, was extreme, i.e. moral incentives can be quite useful in many cases. This especially applies to categories of creative workers, such as scientists, inventors, etc. In particular, the broad public movement in support of nature conservation in the 80s and early 90s was initiated by enthusiasts who did not receive any financial incentives. However, the effectiveness of the remuneration system deserves the main attention. This is a very complex issue that has not been fully resolved either in our country or abroad. In world construction practice, many remuneration systems are used, each of which has its supporters and opponents. There is no common point of view yet. Existing remuneration systems can be divided into three groups, shown in the figure.
Systems of the first two groups may include the payment of various bonuses. In domestic practice, in former USSR, piecework payment prevailed (first group). It accounted for 80...85% of the money spent on salaries. Almost all workers on construction and installation work were paid piecework. Engineering and technical workers and employees were paid on a time basis (II group) with bonuses paid in special cases - for commissioning of facilities, for the introduction of new equipment, etc. The work of designers was paid in the same way (time-based). Piece payment is effective when performing large volumes of the same type of work. It stimulates well the growth of labor productivity due to the increase in its intensity. However, piecework payment itself does not create a material interest in high quality products or in using the most efficient work processes that reduce labor costs. In pre-reform times, attempts were made to force builders to look for ways to reduce the labor intensity of work, influencing workers’ earnings by artificially lowering prices for ineffective work methods (carrying loads manually, stretchers, manual excavation, etc.). However, this created a division of work into “profitable” and “unprofitable,” which often gave rise to conflicts between workers. At a construction site, the situation is usually unstable, numerous unforeseen work is inevitable, and therefore the use of piecework payment in the former. The USSR created many problems. For all these reasons, back in the 70s...80s, there was a tendency to move away from piecework payment towards taking into account the final result (team contracting, collective contracting, etc.). It should be noted that payments between the organizations themselves, as a rule, took place according to estimates, i.e. according to the final result, regardless of the actual costs of the performer. Deviations from the estimate were allowed only in special cases and were strictly regulated. Time-based payment is appropriate for work whose results are difficult to quantify, where the efforts of the worker and the tasks facing him are highly dependent on random factors. First of all, this applies to work of a creative nature, where the main thing is the search for the most effective solutions, work that requires special professional knowledge and practical experience. Nevertheless, time-based payment does not stimulate an increase in labor productivity or an increase in its intensity. Group III of payment systems is the most universal in terms of the final result, but establishing the amount of payment for the expected result always requires high professionalism from the employer and a correct understanding of the current situation. Such payment is most effective when labor intensity is a desirable, but not sufficient condition for obtaining the desired result, i.e. when various unforeseen situations may arise, and it is necessary to rely on the independence and professionalism of the employee. At present, in the Russian Federation, the wage system in construction has not been fully formed, but it is developing mainly towards type III, i.e. payment based on the final result while maintaining a certain guaranteed minimum. This applies to both designers and surveyors. In most cases it looks like this. An agreement (contract) is concluded, to which is attached an estimate with a breakdown of costs (including amounts for wages, materials, machinery and mechanisms, etc.). Due to the lack of prices corresponding to current prices, in the 90s and subsequent years the prices of the 80s (the so-called “base” prices) were used, with adjustments taking into account inflationary price changes. After partial or full receipt money from the customer, the amount attributable to the salary is distributed among the performers in proportion to tariff rates or salaries. In some cases, amendments are made to take into account the actual participation of specific performers. If there is no work, workers are paid only the tariff rate. At the same time, the unit (team or department) accumulates debt, which in the future must be fully repaid. In general, at present the payment system is not strictly established for all organizations, so there are different approaches to this issue. In particular, some organizations still prefer a piece-rate payment system (according to “orders”) and practice it at home. There are even cases where organizations certain time Those who have practiced the described payment based on the final result are partially or even completely switching to a piece-rate system.
In foreign construction practice, piecework payment is rarely used. It is most popular in the UK, where it accounts for 14% in construction (for comparison, in the manufacturing industry 42%). In Norway and Denmark, “modified piecework payment” is used, which provides for a certain guaranteed minimum. Most often, payment for the final result or time-based payment is used abroad.
Pricing in construction is a mechanism for creating the cost of services and materials in the construction market. Policy pricing in construction is part of the general pricing policy and is based on pricing principles common to all industries
Price of construction resources
The price of services and products in market conditions is one of the most important indicators that significantly influences the economic situation companies. All main indicators of a company's production activity (volume of capital investments, production costs, labor productivity, capital intensity, etc.) are related to prices and depend on them. Price is the basis for planning and financing capital investments, calculating the effectiveness of investment projects, organizing intra-production economic relations, assessing the results of a company’s activities, and calculating the economic effect of introducing new technology.
Price influences the development of construction production, increasing its efficiency through its functions. The main function of price is a quantitative expression of the cost of created construction products. Thus, as a measuring instrument, price determines the costs of socially necessary labor for organizing material processes and financial transactions. In addition, it also performs a stimulating function to reduce labor, material and monetary costs in construction and increase its efficiency. Basically, the following forms of prices are used: list wholesale prices; maximum and negotiable. The list price is a price based on socially necessary labor costs and approved by the state. This is a “fixed” price, valid in the form of price lists for standard buildings and structures and for enlarged construction elements. Under the influence of scientific and technological progress and relationships in society, these prices are periodically revised. The maximum price is the limit estimated price of individual buildings, structures and their complexes: enterprises, areas, settlements, etc. Its level is largely determined by design organizations and approved by the ministries and departments that issued the design assignment. During the detailed design process, limit prices are subject to reduction. The contract price is an unchangeable (stable) estimated cost of construction products during the entire construction period, established by the customer by agreement with the contractor. The basis for establishing contract prices should be estimates or the estimated cost of construction, determined as part of a feasibility study and feasibility study. Negotiated prices for construction products are an important element in improving the economic mechanism in construction based on the use of commodity-money relations.
The main tool for determining the price or cost of objects in construction is a unit price (cost) of a separate type of construction and installation work, a set of elementary technological operations or a separate element of a structure. Unit prices can be standard or individual; individual prices are used, as a rule, on large projects constructed using non-traditional construction technologies or mechanisms, or in cases where the majority of building materials are produced directly at the construction site. Unit prices include only direct costs. Accounting for planned savings, overhead costs and taxes is carried out in the estimate. Standard prices are developed and established by the Federal State Institution Federal Center for Pricing in Construction and the Construction Materials Industry (FCTS).
Factors influencing price setting
- · delays in manufacturing and marketing of products;
- · conditions of the target market and the relationship between supply and demand for the company’s product;
- · Pricing policy of the company.
The first two factors are taken into account when pricing. The third factor is implemented depending on the company’s pricing goals (the company’s pricing policy).
Pricing
- · provision certain size arrived;
- · ensuring a certain sales volume;
- · maintaining the existing position of the company;
- · displacing competitors;
- · introduction of new products to the market;
- · gaining leadership in quality indicators.
Pricing stages:
- · determination of demand;
- · estimating costs and setting a lower price limit;
- · analysis of prices and characteristics of competitors' products;
- · selection of pricing methods and assessment of the upper price limit;
- · development of pricing policy;
- · setting prices for the company's products for a specific period.
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Introduction
1. Theoretical basis systems of motivation and material incentives for personnel at the enterprise
1.1 Motivational process: methods and means of motivating personnel at the enterprise
1.2 The essence of remuneration as a factor of personnel motivation
1.3 Material incentives as the basis for staff motivation
2. Assessment of the organization of the system of material incentives and motivation of workers using the example of the limited liability company “Large-Panel House Construction Plant”
2.1 Characteristics of the production and economic activities of the enterprise ZKPD LLC
2.2 Analysis of labor resources of ZKPD LLC
2.3 Analysis of the composition and structure of the wage fund
3 . The main directions for increasing the efficiency of the system of motivation and material incentives for enterprise personnel
3.1 Review of foreign experience in material incentives and motivation of personnel
3.2 Domestic experience of material incentives and development of recommendations for improving material incentives and the motivation system of ZKPD LLC
Conclusion
List of sources and literature used
Introduction
Relevance of the research topic. Material stimulation and motivation of workers is an essential component of the market mechanism process. It is difficult to overestimate the role of material incentives in increasing labor activity employee, production efficiency in a construction organization. The choice of forms and systems of remuneration is often dictated by the characteristics of construction production, the economy of the industry and the country as a whole. Personnel motivation is the main means of ensuring optimal use of resources and mobilizing existing human resources. The main goal of the motivation process is to obtain the maximum return from the use of available labor resources, which makes it possible to increase the overall effectiveness and profitability of the enterprise.
The abolition of restrictions on wage growth and the refusal of the state to interfere in its regulation in production organizations led to a sharp differentiation in wages between categories of workers. Executive salaries grew at a particularly high rate. The ratios in wages for workers in leading professions turned out to be disrupted. Their level of remuneration was equal to the average earnings of less qualified workers 1, p. 174.
The current situation in the labor market requires new solutions in matters of organizing payment and stimulating labor. In theoretical and practical terms, remuneration had to stimulate the employee’s interest in the final result, correspond to the prevailing economic conditions, and be understandable and applicable in practice. The choice of the system, form of payment and labor incentives was significantly influenced by the choice of goals set by enterprise managers, specific conditions and specialization of production. As a result, there is no single universal form of remuneration and motivation of workers in construction. Obviously, taking into account all the diversity of social, production and other conditions in the economic activities of organizations, a universal model of payment and incentives for labor could not appear.
In this regard, the problem of the need to organize a system of material incentives and motivation for workers in the new economic conditions in order to fully satisfy the interests of commodity producers arises.
This list of problems requires theoretical understanding and practical solutions. In this regard, scientific and practical developments are needed that take into account specific conditions and features. From this point of view, the topic of this thesis project, which examines precisely these problems, is relevant.
State of knowledge of the problem. An important contribution to the development of the theory and practice of organizing material incentives and motivating workers was made by such economists as Abraham Maslow, Alderfer, McClelland, F. Herzberg, V. Vroom, Adams, L. Porter, E. Lawler, E. Locke 2, p. . 382.
Purpose and objectives of the study. The purpose of this thesis is to develop an organizational and economic mechanism for material incentives and improve the system of labor motivation for workers at a construction industry enterprise.
To achieve this goal, the following tasks were solved during the research:
- explore the theoretical essence and methodological basis of material incentives and motivation of workers in the production sector;
- analyze the features of the development of labor potential, remuneration, material incentives and the labor motivation system for employees of ZKPD LLC;
- summarize foreign and domestic experience in organizing material incentives and labor motivation;
- develop recommendations for improving the remuneration system for workers, the material incentive system and the motivation system at LLC “Large Panel House Construction Plant”.
Subject and objects of research. The subject of the study is the organization of material incentives and motivation for workers in construction. The object is the limited liability company "Large-Panel House Construction Plant".
Research methodology. The research is based on the use of achievements of domestic and foreign science, conceptual and program developments of the Government of the Russian Federation, and the own developments of the Kamaglavstroy Management Company and the Large-Panel House Construction Plant.
Scientific and methodological basis thesis consists of: a systematic, integrated approach to research using economic-statistical, comparative, factorial and logical analysis enterprises.
Research information base are statistical and reporting materials of the plant, resolutions, provisions on bonuses for employees, legislative and regulatory acts of the Russian Federation, reports, and the author’s own calculations.
Scope and structure of work. The thesis consists of an introduction, three chapters, conclusions and proposals, a list of sources used, and applications.
The introduction substantiates the relevance of the topic, shows the degree of its knowledge, formulates the goals and objectives of the research and the practical significance of the work.
The first chapter, “Theoretical foundations of the system of motivation and material incentives for personnel at an enterprise,” reveals the economic essence of the motivational process, examines various methods and methods of motivating personnel, the principles and features of the forms of organizing remuneration as a factor of motivation and the basis for material incentives for personnel.
In the second chapter, “Assessment of the organization of the system of material incentives and motivation of workers using the example of LLC “Large Panel House Construction Plant”,” an analysis of the enterprise’s labor resources was carried out, the composition and structure of wages and material incentives for personnel were analyzed.
In the third chapter, “Main directions for increasing the efficiency of the motivation system and material incentives for enterprise personnel,” a review of foreign and domestic experience in material incentives and motivation systems was carried out, and recommendations were developed for improving the incentive and motivation system for ZKPD LLC.
1 . Theoretical foundations of sithemes of motivation and material
incentivepersonnel management at the enterprise
1.1 Motivational process:methods and methods of motivation
personnelat the enterprise
The labor activity of personnel in any organization is purposeful and motivated. Motivation in scientific and practical management is understood as the process of motivating oneself and others to act in order to achieve their personal and general goals of the organization. The coincidence of personal and social goals serves as the scientific basis for personnel labor management in all enterprises and firms, since the selection and justification of a single production or economic goal is the first function of modern management, the main task of personnel at all levels of management.
The interaction of forms and systems of labor and production organization in market relations is apparently based on the achievement of common economic goals. When planning and organizing the work of personnel, each manager determines what exactly the entire company as a whole must do, what, when and how this or that employee must do. If the choice and justification of decisions on the purpose of joint activities were made correctly and motivated, then every manager has the opportunity to coordinate the efforts of his employees and make the best use of the potential capabilities of each employee and all personnel. Thus, proper personnel management and good motivation create conditions not only for the successful achievement of the common final goal of production, but also for the full labor productivity of all employees, the development of their creative activity and the satisfaction of both physical and spiritual needs 3.
The model of the production behavior of workers in the process of work must take into account the impact not only of external factors on the part of one manager or the entire organizational environment, but also of many internal human motives. When involved in their work activities, every employee in any organization is interested not so much in the general goals and results of work, but in their personal needs.
Every worker in a market economy is primarily interested in many of his personal goals and objectives, costs and results: what he should do specifically and under what conditions, what physical and mental effort will be required of him, what freedoms he should sacrifice for the sake of the common cause , with which people and how he will interact, how his work will be evaluated and rewarded, how much he can personally receive for performing work or services, etc. Not only a person’s satisfaction with himself and his interaction with the organization, but also the motivation of his personal attitude to work, the amount of labor contribution to overall production and financial results activities of the organization. The combination of personal and social motives of human activity at domestic enterprises is one of the most important tasks of both personnel management and, in general, all production management 4.
Consequently, the motivation mechanism should become a central link in the system of organization and production management at each enterprise. That is why in domestic and foreign management a person’s motivation for work is given an important place.
Depending on what goals motivation pursues, two types of motivation can be called: external and internal. External motivation is a kind of process of administrative influence or management: the manager entrusts the work to the performer, and he performs it. With this type of motivation, the manager needs to know what motives can motivate a particular employee to complete work efficiently and on time: this can be either normal payment for work or a bonus, or simple praise or another type of moral encouragement. Internal motivation is a more complex process and involves the formation of a certain motivational structure of a person. In this case, a psychological way should be found to strengthen the desirable qualities of the employee’s personality and weaken negative factors, for example, reducing the monotony of work, etc. This type motivation requires much more effort, knowledge and abilities from the manager.
In production activities, both types of motivation closely interact. Intrinsic motivation is largely determined by the content or significance of the work itself. If this work interests the employee and allows him to realize his natural abilities and inclinations, then this in itself is the strongest motive for active work. Along with this, a significant internal motive may be the significance of the work for the development of certain human qualities, as well as the usefulness of this type of activity for a professional group of workers, etc.
Motivation of personnel at an enterprise is carried out using various methods: explanation, education, personal example, systems of rewards and punishments for employees, etc. Certain methods of motivation are usually called motivators (they can be applied to a person at any stage of his work activity). The degree of impact of the same motivator may be different depending on the time of its application. The impact of motivators on different categories personnel may also be different: some methods work better for some people, and others for others. The greatest influence on all categories of personnel is provided by material incentives or incentives.
Incentives in an enterprise play an important role as effective motivators or main bearers of employee interests. Incentives can be individual objects, the actions of other people, and many other values that can be offered to the employee in compensation for his increased mental or physical effort. A person does not respond to all stimuli with the same interest. The process of using incentives at different stages of organization and production management should also be different. Incentives are most widespread in production units involved in the manufacture of goods and their delivery to the market. Motivation and stimulation of personnel have a significant impact on the development of employees of such important characteristics of their work activity as responsibility, diligence, diligence, perseverance, conscientiousness, etc. 5, p. 322
Let's consider ways to improve work motivation. They are combined into several independent directions 6, p. 114:
a) Salary, which characterizes the assessment of the employee’s contribution to the results of the enterprise’s activities. It should be comparable and competitive with wages at similar enterprises in the industry and region.
An employee’s earnings are determined depending on his qualifications, personal abilities and achievements in work and includes various additional payments and bonuses. Income from participation in profits and in the share capital of the enterprise is added to it.
b) Goals are the second most “powerful” means of increasing an employee’s work motivation.
Goals:
1) concentrate attention and efforts on certain areas;
2) can serve as a standard with which the results are compared;
3) a mechanism to justify resource expenditures;
4) influence the structure of organizational systems;
5) reflect the deep motives of the individual and the organization.
The studies carried out revealed a number of results:
- when pursuing specific, clear and precise goals, the likelihood of increasing motivation to act in a given direction increases;
- when setting specific, clear and precise goals, the likelihood of increasing motivation to act in a given direction increases;
? Difficult goals have a motivating effect in themselves; however, it is necessary to comply with the condition that the goal will be accepted by the individual;
- a set of goals with monetary reward enhances the effect.
c) Systems of intra-company benefits for employees of the enterprise:
1) subsidized and preferential meals, installation of vending machines at the enterprise for the sale of hot drinks and snacks;
2) selling the company’s products to its employees at a discount (usually 10% or more);
3) full or partial payment of the employee’s travel expenses to and from work;
4) providing its employees with interest-free loans or loans with low level percent;
5) granting the right to use the company’s transport;
6) payment sick leave above a certain level, employee health insurance at the expense of the enterprise;
d) Intangible (non-economic) benefits and privileges for personnel:
1) granting the right to a sliding work schedule;
2) provision of time off, increasing the duration of paid leave for certain achievements and successes in work;
3) earlier retirement.
e) Activities that increase the content of work, independence and responsibility of the employee, stimulating his professional growth.
Involving workers in enterprise management also increases their motivation, since in this case the problem of alienating them from the enterprise and its managers is solved.
f) Creating a favorable social atmosphere, eliminating status, administrative, psychological barriers between separate groups workers, between ordinary workers and employees of the management apparatus, the development of trust and mutual understanding within the team.
The formation of various informal, functional groups of workers (for example, quality circles), participation in which creates a sense of direct involvement in the affairs of their enterprise. Moral encouragement of employees.
g) Promoting employees, planning their careers, paying for training and advanced training.
During the labor activity of personnel, the main results of production and social and labor activities can be expressed by the volume, composition and quality of products, goods and services, working conditions, work safety and health of workers (morbidity), attitude towards work, wage level, absenteeism and loss of working time, the number of conflicts, complaints, strikes and many other financial, economic and social and labor factors and indicators. If an enterprise, organization or other system provides the expected level of such results for all its employees or members of work collectives, then they have a motivated desire to make their personal and group professional contribution to this system at the level of expenditure of their efforts and overall results of work that they considered acceptable or possible under given labor, motivational or market relations. The extent to which an organization or its division motivatedly determines the functions and responsibilities of an employee at a given salary depends on his perception of the goals of the system and the desire to provide the necessary or possible result 7, p. 402.
Thus, the theory and practice of motivation can help improve the organization of labor and production at domestic enterprises. Motivation serves as a reliable basis for results-based management. The transition to performance-based management in the Russian economy means a large-scale process of increasing the labor productivity of all employees. A fundamental economic truth that has remained unchanged for many centuries is that the high personal contribution of each employee plays a critical role in the success of any organization. The above means that the motivation of workers’ work in modern production serves as the economic basis for high labor efficiency of all categories of personnel 8.
1.2 The essence of remuneration as a factor of personnel motivation
Money is the most obvious way an organization can reward employees. Conflicting estimates of the amount of money needed for motivation effective action, go back to the origins of the theory of human relations. Proponents of this theory argue that the social needs of people are of utmost importance, while supporters of the theory of scientific management argue that material and economic rewards necessarily lead to increased motivation 9, p. 223.
An ineffective remuneration system can cause dissatisfaction among employees (both with the size and with the methods of determining and distributing remuneration), which always entails a decrease in labor productivity, a drop in quality, and a violation of discipline. Employees dissatisfied with compensation may enter into open conflict with the organization's leaders, stop working, organize a strike, or leave the organization.
On the other hand, an effective compensation system stimulates the productivity of employees, directs their activities in the direction necessary for the organization, i.e. increases the efficiency of using human resources.
The stimulating role of money is especially effective when enterprises reward their employees depending on the performance of work and obtaining specific results, and not on the time spent at the workplace 10, p. 308.
The main significance of the compensation system is to stimulate the production behavior of the company's employees, directing it to achieve the strategic objectives facing it, in other words, to connect the material interests of employees with the strategic objectives of the organization.
Depending on the remuneration system and the organization of wages at the enterprise, the motivational incentive can be both the amount of wages and the employee’s assessment directly (although the latter will ultimately also be expressed in the amount of earnings). However, the assessment of the employee (the employee’s merits) with the subsequent determination of the amount of earnings turns out to be more preferable for workers compared to an indirect assessment (in the sequence: wages - the employee’s merits). Therefore, the organization of wages with assessment of merit plays a greater motivational role than payment without assessments. Theoretically, in the private enterprise system there should be an unambiguous connection between what and how you do and how much you get for it. Pay and performance must be linked 11.
It is imperative to keep in mind that employee motivation, in the end, is associated with the general reward system of a given organization, which can provide an almost unlimited variety of rewards, “connecting” them to the system of labor intensification. At the same time, countless events can occur in an organization that will “disable” employees. In order for an organization’s activities to be highly productive, it is necessary that the degree of impact of “connecting” events be much more powerful than “disabling” ones.
One of the most powerful “connectivity” tools an organization has at its disposal is a compensation and incentive program. Anyone who has worked with people knows that there is an almost unlimited number of factors and ways to influence the motivation of a particular person. Moreover, the factor that today motivates a particular person to work intensively, tomorrow may contribute to the “switching off” of the same person. No one knows exactly how the motivation mechanism works, how strong the motivating factor should be and when it will work, not to mention why it works. All that is known is that the employee works for monetary reward and a set of compensation and incentive measures. Cash rewards and other compensation components provide the necessary conditions survival, development of the employee, leisure time in the present, as well as confidence in the future, development and high quality life for the future.
These compensation components, of course, can in no way meet all of an employee's needs. At the same time, the organization provides its employees with literally hundreds of other benefits that can at times significantly enhance and supplement the compensation and incentive program and often satisfy those needs that are beyond the capabilities of this program 12.
To no less an extent, the summary program of compensation measures of any organization can characterize how this organization evaluates the significance of the work assigned to this person and the results achieved by him. In this regard, it should be remembered that the value of any type of activity and the value of the person working in this position are two completely different things.
However, the current level of organization of wages does not allow us to draw conclusions about serious successes in targeting them and using them to implement motivational policies.
In order for wages to meet the goals of management strategy: developing a sense of community among employees, educating them in the spirit of partnership, rational combination of personal and public interests, a change in its motivational mechanism is required. Psychologically, and then economically, wages should aim the employee at a clear understanding of the relationship between the requirements of the enterprise, company and his contribution to the final results, and, as a consequence, the amount of wages. Unfortunately, in the modern organization of wages, economic orientation predominates 13, p. 78.
And so, for wages to fulfill their motivating function, there must be a direct connection between its level and the employee’s qualifications, the complexity of the work performed, and the degree of responsibility.
The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees of an enterprise in accordance with the labor costs they have incurred or the results of labor.
There are two remuneration systems: tariff and non-tariff 14, p. 82.
The tariff system makes it possible to compare various specific types of labor, taking into account their complexity and conditions of implementation, i.e. take into account the quality of labor, and is the most common at Russian enterprises.
The most widespread in enterprises of various forms of ownership are two forms of remuneration:
1) piecework - payment for each unit of production or amount of work performed. The piecework rate (Rsd) is calculated using formula (1.1):
RSD = Stch * Nvr, (1.1)
NVR - standard time, hours.
2) time-based - payment for time worked, but not calendar, but standard, which is provided for tariff system. The time wage rate is calculated using formula (1.2):
Rpov = Stch * Ff, (1.2)
where Stch is the hourly tariff rate;
Ff - actual time worked.
Such forms of remuneration can be represented by systems (Figure 1).
At each specific enterprise, depending on the nature of the products, the presence of certain technological processes, the level of organization of production and labor, one or another form of wages is used. For example, piecework may be ineffective if only the piecework-bonus or piecework-progressive option is used, but if the piecework system is used, efficiency increases.
Picture 1. ? Forms and systems of wages
In conditions of remuneration based on tariffs and salaries, it is quite difficult to get rid of equalization and overcome the contradiction between the interests of an individual employee and the entire team. As a possible option for improving the organization and stimulation of labor, we will consider a non-tariff wage system, which has found application in many enterprises in the context of the transition to market economic conditions. According to this system, the wages of all employees of the enterprise, from director to worker, represent the employee’s share in the wage fund (payroll fund) or the entire enterprise or a separate division. Under these conditions, the actual salary of each employee depends on a number of factors:
- qualification level of the employee;
- labor participation coefficient (KTU);
- actual time worked.
The qualification level of an enterprise employee is established for all members of the workforce and is determined as the quotient of dividing the employee’s actual salary for the past period by the minimum wage level established at the enterprise for the same period.
Then all employees of the enterprise are distributed into ten qualification groups, based on the qualification level of workers and qualification requirements for workers in various professions. Each group has its own qualification level.
The system of qualification levels creates greater opportunities for material incentives for more skilled labor than the system of tariff categories.
An employee’s qualification level can increase throughout his or her career. The issue of including specialists or a worker in the appropriate qualification group is decided by the council of the labor collective, taking into account the individual characteristics of the employee.
The labor participation coefficient is set to all employees of the enterprise, including the director, and is approved by the council of the labor collective, which itself decides the frequency of determining the labor participation coefficient (once a month, quarterly, etc.) and the composition of indicators for calculating the labor participation coefficient.
Such a system changes the proportions of payroll distribution at the same level of qualifications and rank. The earnings of some workers may increase, while the earnings of other workers may decrease. As a result, greater social justice is ensured in the distribution of earnings among workers, which cannot be achieved with a tariff system.
It should be noted that in a market economy, an important performance indicator is the volume of sales of products and services. Therefore, the higher the sales volume, the more efficiently the enterprise operates and wages can be adjusted depending on the sales volume. This is especially effective for management personnel and support workers, since these two categories of plant employees are not as closely related to the volume of output 15.
The current pay-for-work systems have a number of disadvantages. The main disadvantage is that wages are poorly, and often not at all, related to the final results of work. The results of labor are collective, but the payment is individual. To overcome this shortcoming, one must do one of two things: either individualize results or collectivize the wage system.
The first path is excluded, since in principle it is impossible to separate the results from their collective nature. For example, enterprises that tried to fragment collective interests into many private ones have lost stability and are now establishing one form or another of unification. There is a growing understanding among business executives that the future is connected with collective systems of labor incentives.
In relation to the remuneration system, the following disadvantages can be identified: the increase in remuneration is not associated with an increase in efficiency, the current system is not focused on cooperation, and the remuneration system is not flexible.
Saying that the current systems do not focus on collective cooperation implies a certain disunity between workers and, above all, between the managed and the managers.
Thus, when developing a motivation system at an enterprise, it is necessary to take into account the whole variety of motivating factors; only then the staff motivation system will be effective and conducive to achieving the organization’s goals.
1.3 MaterialstimulationHowthe basismotivation
personnel
motivation material incentives staff
The object of organizational behavior is employees of organizations, represented by managers, specialists, and support service workers.
In turn, the organization’s employees are its main capital, since the achievement of the organization’s goals depends on them. In order for employees to strive to achieve the goals of the organization, it is necessary that the organization, in turn, motivate them to do so. Motivation in this case refers to the process of motivating oneself or others to act in order to achieve personal goals and (or) organizational goals.
One of the means by which motivation can be achieved is stimulation. Incentives are the process of using various incentives to motivate people, where incentives act as levers of influence that cause the action of certain motives.
In management practice, one of the most common forms of incentives is material incentives. The role of this form of stimulation is extremely important.
The essence of material incentives for hired workers is as follows 16:
This is the stimulation of high labor performance of the employee;
This is the formation of a certain line of employee labor behavior aimed at the prosperity of the organization;
This is an incentive for an employee to make the fullest use of his physical and mental potential in the process of fulfilling his duties.
Therefore, incentives are aimed at motivating the employee to perform effective and high-quality work, which not only covers the costs of the employer (entrepreneur) for organizing the production process and remuneration, but also allows for a certain profit. Whereas the profit received goes not only into the pocket of the employer (entrepreneur), but is used to pay taxes to the federal and local budgets and to expand production. Thus, stimulating the work of hired workers is not a private matter of a particular enterprise and organization, but plays an important role in the economic development of the country and in the prosperity of the national economy.
Material incentives have two main types, taking into account the subject of need 17.
Financial incentives use cash as an incentive.
This includes payment according to tariffs and salaries, bonuses, depreciation, fines, etc. The subject of need is money.
Material non-monetary incentives control the object through material goods, which for some reason are difficult to purchase for money (housing, travel vouchers, other material goods), i.e.
The subject of need is a set of material goods that are vital for the object.
Exist various shapes organizing financial incentives.
The form of incentive organization refers to the way in which performance results and incentives are interconnected. These forms can be distinguished according to various characteristics. In particular:
Based on the degree of awareness of the management object about the relationship between performance results and incentives, anticipatory and reinforcing forms of incentives are distinguished;
Taking into account the result of activity when determining the incentive: collective and individual;
By taking into account the deviation of the activity result from the norm: positive (only achieving or exceeding the norm is assessed) and negative (negative deviation from the norm is assessed);
According to the time gap between the result and receipt of the incentive: immediate (when there is no lag), current (the incentive lags behind the result for up to a year) and long-term (the incentive is given within a year of the achieved result);
According to the degree and nature of specificity of the conditions for receiving an incentive: general (there is no specificity in the assessment of results), reference (an incentive is awarded for achieving a pre-agreed result), competitive (an incentive is awarded for taking a place).
Other principles can be identified in the classification of forms of stimulation, but those listed have the greatest practical importance.
Of all the listed forms of stimulation, we will focus on the first of those listed above - anticipatory and reinforcing forms. Actually, all forms are not used in their pure form, but are used comprehensively. Nevertheless, it is possible to highlight certain features of each form. The difference between anticipatory and reinforcing forms lies in the degree of awareness of the control object about the relationship between incentives and performance results. The advantages of the anticipatory form are: the ability to achieve a quick stimulating effect, high adaptability for stimulating one-time actions of performers. Its disadvantage is the need to create detailed systems for measuring labor assessment, developing incentive functions acceptable for the management object, which is practically impossible to implement for many types of activities. In addition, with this form, the object of stimulation is alienated from the activity and its results, as a result, instrumental motives of labor behavior are formed, a conflict between duty and benefit is provoked (for example, a piece worker will strive to produce only expensive parts and ignore cheap ones, etc.), deception 18, p. 103.
The reinforcing form of organization of stimulation is not capable, without the use of other levers, of giving a quick stimulating effect. It is designed for the multi-cyclical nature of the stimulation process and requires a higher maturity of social relations in the team, trust in the subject of management, awareness of the object of management about the goals and objectives of the team, its prospects, etc.
This form of incentive does not require the development of a special regulatory framework for incentives, makes all work equal, and shifts the emphasis to final results and achievement of final goals. It is effective where it is impossible to express results in formal indicators (for example, in activities related to charity).
It is the reinforcing form of stimulation that is becoming predominant in modern conditions, although where it is economically justified, a proactive form of stimulation can also be used.
A person needs to be stimulated to high dedication. One of the tools is financial incentives
Here the main ideological meaning-forming principle is the idea of justice. It signals how much the employee’s labor resources are provided with psychological and material rewards. Those. the necessary prerequisites for the psychological disposition of employees to work processes are formed. The initial basis of sentiment is various remuneration options.
There are various methods of remuneration and various models of compensation for the labor efforts of employees:
According to precedent - the employer and the employer agree among themselves, using as an argument precedents of payment for the same position in other companies.
In terms of the volume of work, high wages imply increased qualification requirements, responsibility for the company’s material assets, and even double responsibilities when combining positions. In this way, personnel services find a compromise with those applicants for positions who themselves overestimate both their real abilities and the size of their desired salaries.
In terms of utility coefficient, an employee hired for a particular position, for example a sales manager, is rated higher when he begins to expand his clientele or enters into particularly profitable deals. Salary, one-time and compensation payments are quite high for him and are assessed as fair.
According to the “closedness” of information, payment is determined by the extent to which the employee is in the zone of “closed” information, where trade secrets pose a danger to his life. If they threaten personal safety, then payment increases for such risks.
For special interest - the payment can be quite high if the employee comes from a competing company, having its own clientele or commercially valuable information.
According to dual qualifications - if an employee joins a company with the qualifications of a lawyer and accountant or an economist and psychologist, as well as a manager with knowledge of two or three languages, then the payment increases by a third or more.
The form of remuneration (direct, indirect, compensatory) can also be varied.
Currently, three forms of remuneration can be distinguished: piecework, time-based, mixed. Each form includes several systems that are selected in accordance with specific production conditions 19, p. 95.
Piecework wages are paid for the quantity of products produced at established piecework rates, which are determined on the basis of established hourly rates and time (output) standards. The piecework form of remuneration is divided into a number of systems: direct piecework, piecework-bonus, piecework-progressive, indirect, piecework.
In a direct piecework system, labor is paid at rates per unit of output. An individual piece rate for a unit of product or work is determined by multiplying the hourly rate, established in accordance with the category of work performed, by the time standard per unit of production, or by dividing the hourly rate by the production rate. The worker's total earnings are determined by multiplying the piece rate by the quantity produced products for the estimated period of time.
With a piece-rate bonus system, a worker is paid a bonus in addition to earnings at direct piece rates for fulfilling and exceeding previously determined specific quantitative and qualitative performance indicators. As a rule, no more than two or three main indicators and conditions for bonuses are established.
The piece-rate progressive remuneration system provides for payment at direct piece rates within the limits of fulfillment of standards, and for production in excess of standards - at increased rates. In this case, the payment system can be one, two or more step.
The indirect piece-rate wage system is used mainly for workers engaged in service and auxiliary work (vehicle drivers, service technicians, repairmen, etc.). The amount of their earnings is directly dependent on the performance of the main piece workers served. The indirect piece rate is calculated taking into account the production standards of the workers served and their number.
The piecework system provides for payment for the entire volume of work. The cost of all work is determined based on current standards and prices for individual elements work by summing them up.
Time-based wages are paid for the time actually worked at the tariff rate of the assigned worker category. Time-based wages are divided into simple time-based, time-based bonuses and time-based with a standardized task.
With a simple time-based wage system, a worker’s earnings are calculated as the product of the hourly (daily) tariff rate of a worker of a certain category by the amount of time worked in hours (days).
With a time-based bonus system, the size of the bonus is set as a percentage of the tariff rate for exceeding the established indicators and bonus conditions. Bonus conditions may include defect-free manufacturing of products, savings in materials, tools, lubricants, etc.
The salary system is used mainly for managers, specialists and employees. The official salary is the absolute amount of wages and is set in accordance with the position held.
Mixed wage systems synthesize the main advantages of time-based and piece-rate wages and provide a flexible link between the wages of the enterprise and individual workers. Such systems currently include tariff-free systems.
An empirical review of forms of remuneration shows that it can be fair if we proceed from the basic requirements for material incentive systems, which should be simple and understandable to every employee, flexible (giving the opportunity to immediately reward every positive result of work), economically and psychologically justified in terms of size and timing of payments (“more - less often” or “more often - less”), correct from the point of view of their perception by employees, increasing individual and group interest”, linked to private and general work results. Everyone should see the “transparency” of the incentive system: what their mistakes can lead to, what successes lead to.
When creating a system of material incentives, one should proceed from the principles developed in management theory and applied in a market economy:
complexity;
consistency;
regulation;
specialization;
stability;
purposeful creativity.
Let us dwell on the essence of these principles.
The first principle is complexity. Complexity implies that a comprehensive approach is required, taking into account all possible factors: organizational, legal, technical, material, social, moral and sociological.
Organizational factors are the establishment of a certain order of work, the delimitation of powers, and the formulation of goals and objectives. As already mentioned, proper organization of the production process lays the foundation for further efficient and high-quality work.
Legal factors closely interact with organizational factors, which serve the purpose of ensuring compliance of the rights and responsibilities of an employee in the labor process, taking into account the functions assigned to him. This is necessary for the proper organization of production and further fair incentives.
Technical factors involve providing personnel with modern means of production and office equipment. Just like organizational ones, these aspects are fundamental to the work of an enterprise.
Material factors determine specific forms of material incentives: wages, bonuses, allowances, etc. and their size.
Social factors involve increasing the interest of employees by providing them with various social benefits, providing social assistance, participation of employees in team management.
Moral factors represent a set of measures, the purpose of which is to ensure a positive moral climate in the team, the correct selection and placement of personnel, and various forms of moral incentives.
Physiological factors include a set of measures aimed at maintaining health and increasing the performance of employees. These activities are carried out in accordance with sanitary, hygienic, ergonomic and aesthetic requirements, which contain standards for equipping workplaces and establishing rational work and rest regimes
All of these factors should be applied not individually, but in combination, which guarantees good results. This is when significant improvements in efficiency and quality of work will become a reality.
The principle of complexity already in its name determines the implementation of these activities not in relation to one or several employees, but in relation to the entire team of the enterprise. This approach will give a significantly greater effect at the level of the entire enterprise.
The second principle is consistency. If the principle of complexity presupposes the creation of an incentive system taking into account all its factors, then the principle of consistency presupposes the identification and elimination of contradictions between factors, their linkage with each other. This makes it possible to create an incentive system that is internally balanced due to the mutual coordination of its elements and is able to work effectively for the benefit of the organization.
An example of consistency would be a system of material incentives for employees, based on the results of quality control and assessment of the employee’s contribution, that is, there is a logical relationship between the quality and efficiency of work and subsequent remuneration.
The third principle is regulation. Regulation involves the establishment of a certain order in the form of instructions, rules, regulations and monitoring their implementation. In this regard, it is important to distinguish between those areas of employee activity that require strict adherence to instructions and control over their implementation, from those areas in which the employee must be free in his actions and can take initiative. When creating an incentive system, the objects of regulation should be the specific responsibilities of a particular employee, the specific results of his activities, labor costs, that is, each employee must have a complete understanding of what his responsibilities are and what results are expected of him.
Regulation of the content of work performed by enterprise employees should solve the following tasks 20:
Determining the work and operations that should be assigned to workers;
Providing employees with the information they need to perform their assigned tasks;
Distribution of work and operations between divisions of the enterprise according to the principle of rationality;
Establishment of specific job responsibilities for each employee in accordance with his qualifications and level of education.
Regulation of the content of work serves to increase the efficiency of the work performed.
Thus, we can say that regulation in matters of incentives plays a very important role, streamlining the incentive system at the enterprise.
The fourth principle is specialization. Specialization is the assignment of certain functions and jobs to divisions of an enterprise and individual employees in accordance with the principle of rationalization. Specialization is an incentive to increase labor productivity, increase efficiency and improve the quality of work.
The fifth principle is stability. Stability presupposes the presence of an established team, the absence of staff turnover, the presence of certain tasks and functions facing the team and the order in which they are performed. Any changes occurring in the operation of the enterprise must take place without disrupting the normal performance of the functions of a particular division of the enterprise or employee. Only then will there be no reduction in the efficiency and quality of the work performed.
The sixth principle is purposeful creativity. Here it is necessary to say that the system of material incentives at the enterprise should contribute to the manifestation of a creative approach by employees. This may include the creation of new, more advanced products, production technologies and designs of used equipment or types of materials, and the search for new, more effective solutions in the field of organization of production and management.
When creating an incentive system at an enterprise, it is necessary to adhere to the principle of system flexibility. Flexible incentive systems allow the entrepreneur, on the one hand, to provide the employee with certain guarantees of receiving wages in accordance with his experience and professional knowledge, and on the other hand, to make the employee’s payment dependent on his personal performance indicators and on the results of the enterprise as a whole. .
Flexible incentive systems are now widespread in foreign countries with developed economies. Moreover, flexibility in remuneration manifests itself not only in the form of additional individual supplements to wages. The range of flexible payments is quite wide. These include individual bonuses for length of service, experience, level of education, etc., and systems of collective bonuses, designed primarily for workers, and profit-sharing systems, designed for specialists and managers 21.
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