Introduction
1.6 Floating salary system
1.7 Modern remuneration systems. Range tariff system
Conclusion and suggestions
Bibliography
Applications
Introduction
The problems of wages in relevance and importance can only compete with the problems of wholesale and retail prices, as well as with the denationalization of property. Payment reform in our country will be more successful if acceptable implementation mechanisms are found for this and the necessary balance of interests of workers, employers and society as a whole is maintained. So far this has not been observed. There are many reasons for this: the lack of a coherent, sufficiently thought-out economic program, and distorted ideas about the market economy (as a result of which decisions are made that do not bring us closer, but move us away from the goal), and the mechanical transfer of developed market mechanisms into our reality, and much more.
As evidenced by the practice of many enterprises, including mechanical engineering, without powerful personal incentives, the development of production will not solve complex socio-economic problems and will not ensure movement forward to a market economy.
One of these social incentives is wages. In the work of a privatized enterprise, one should proceed from the fact that it has complete independence in carrying out economic activities, disposing of products and goods, and funds used to pay taxes and other obligatory payments.
In a market economy, it is necessary to link the amount of remuneration of workers with their qualifications, professionalism, the degree of realization of abilities, actual labor contribution, and finally, with the final results of the enterprise. Therefore, the system of remuneration for employees of the payroll of JSC Energia should consider wages not only as the amount of funds necessary for the reproduction of the workforce, but also as a strong motivational mechanism that ensures employee interest high performance labor.
The purpose of this graduation project is an analysis of current remuneration systems and recommendations for improving wages using the example of OAO Energia.
Chapter 1. Forms and systems of remuneration
1.1 Purpose and main content of forms of remuneration
The main, traditional forms of wages are time-based and piece-rate. Numerous payment systems are based on these two forms of payment or combinations thereof. At different periods of the development of industrial civilization, one or the other form prevailed.
Forms and systems of remuneration are designed to ensure that wages take into account the quantitative and qualitative results of labor, to create among workers a material interest in improving the immediate results of their work and the overall results of the enterprise (organization).
Wages perform various functions that can be implemented with varying degrees of efficiency by systems based on piecework or time-based wages. In addition, it is necessary to distinguish for whom this or that form of wages is better: for the employee or for the employer. Their interests may coincide in some situations and be opposite in others. The interests of the employee are primarily realized by the reproductive function, and the employer - by the stimulating function of wages. The evolution of forms and systems of remuneration abroad reflects a long-term search for a balance between the interests of employers and workers, unionized or not.
Forms and systems of remuneration differ in the procedure for calculating wages depending on its effectiveness. The accrual system must be simple and clear so that the relationship between labor productivity, quality of products and work performance, on the one hand, and the amount of wages, on the other, can be understandable to every worker and employee.
The time-based form of remuneration assumes that the amount of wages is determined on the basis of the time actually worked and the established tariff rate (salary).
Piecework form - wages are accrued to the employee based on the quantity of products actually manufactured or the time spent on their production.
The choice of one or another form of remuneration is dictated by objective circumstances: the characteristics of the technological process, the nature of the means of labor used and the forms of its organization, the degree of demands on the quality of the products produced or the work performed. Comprehensive consideration of these conditions can only be carried out directly at the enterprise (organization). In this regard, the choice of forms and systems of remuneration is the prerogative of the enterprise, the organizer of labor and production, i.e. employer.
The most effective in certain conditions is the form of payment that contributes to the growth of output, improvement of the quality of products (services, performance of assigned work), reduction of their cost and ultimately obtaining additional profit, ensuring the most complete combination of the interests of workers with the interests of the enterprise team and the employer . Depending on the organization of work, forms of wages can be individual or collective.
1.2 Piece payment systems, rational conditions for their use
The piecework form of wages is usually divided into systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework and piecework.
When using each of the piecework payment systems, general conditions must be observed, violation of which can reduce efficiency and harm production. Among them:
scientifically based rationing of labor and correct pricing of work and workers in accordance with the requirements of tariff and qualification reference books;
well-organized accounting of the quantitative results of labor, excluding all kinds of errors and additions, as well as artificially inflating the volume of work performed;
the use of this form should not lead to deterioration in product quality, disruption of technological conditions, deterioration in equipment maintenance, violation of safety regulations, or excessive consumption of material resources.
The direct piecework payment system is that earnings are accrued to the employee at predetermined rates per unit of high-quality products (work performed). The main element of this system is the piece rate, established on the basis of the tariff rate (salary) corresponding to the type of work and the standard of production or the standard of time for this work.
Price per unit of work performed or product manufactured ( R) determined by the formula:
P = m/Нвр, or Р = m x Нвр,
Where m- hourly tariff rate for the type of work performed, rub.,
Nvir- hourly production rate,
Nvr- standard time per unit of production.
With a piece-rate bonus system, in addition to earnings at direct piece rates, an employee is awarded and paid a bonus for quantitative and qualitative performance indicators.
The piece-rate progressive system is that the employee is remunerated within the established initial base (norm) on the basis of single rates, and in excess of the established initial base - at increased piece rates. Earnings of a worker with piecework-progressive wages Zs. p. is determined depending on the adopted system of progressive payment (for the entire volume or part of the volume of work performed in excess of the norm) according to one of the following formulas:
Zs. p. = Zt. With. + (Zt. s. x (Jn-Jbase) xgpr/ Jn);
Zs. p. = Zt. s+ Zt.p. x (g´pr-1),
Where Zt. With. - the amount of a worker’s basic earnings, calculated using direct piece rates, rubles; Zt.p. - the amount of piecework earnings of a pieceworker, accrued at direct piecework rates for part of the work paid according to a progressive payment system, rubles; Jn- fulfillment of production standards by workers, %; Jbase - the basic level of production standards, above which payment at increased rates is applied, %; gpr- coefficient in fractions of a unit, showing how much the piece rate increases for production of products in excess of the established norm; g´pr- coefficient showing the ratio of the progressive piece rate (on a scale to the basic piece rate, this coefficient is greater than one).
The indirect piece-rate system assumes that the level of a worker’s earnings is directly dependent on the results of the labor (work) of the workers he serves. This system is usually used to pay support workers. The indirect piece rate Zk is calculated taking into account the production standards of the workers served and their number according to the formula:
Zk = Zh/Bhxp(rub. per unit of product or work),
Where 3h- tariff hourly rate of the worker served, paid according to the indirect piece-rate system, rub.,
Bh- hourly production rate (productivity) of one serviced worker (facility, unit) in units of production;
p- the number of workers (objects, units) served - the standard of service.
Chord piecework system - establishing the amount of payment not for each production operation separately, but for the entire complex of work taken as a whole.
The specific conditions for applying a particular payment system are determined by what tasks the employer sets for itself. If its goal is to increase production volumes and ensure high quantitative achievements in labor (subject to the necessary requirements for the quality of work), then the most rational are the direct and piece-rate bonus systems. In cases where it is important to achieve a certain amount of work in the shortest possible time (accident elimination, repair and construction work, etc.), it is advisable to use a piecework arrangement.
With piecework wages, a worker's utility depends on his abilities. Empirical studies by American economists have shown that the productivity of workers with piecework wages is higher than with time-based wages. Thus, at enterprises in the shoe and clothing industry, workers' earnings when using a piecework system are 14-16% higher than when using a time-based system, and in the automotive industry - by 20-50%.
Piece payment is associated with a number of disadvantages and gives rise to many problems - both for workers and employers:
It can be difficult for an employer to take into account factors that do not depend on the employee, but affect production (illness, equipment breakdown, supply interruptions, weather conditions, etc.). If earnings do not depend on results, then he is unlikely to want to be particularly diligent. It should be borne in mind that the increase in the output of piece workers is due not only to their own efforts, advanced training and the development of their abilities. It is determined by the entire set of factors for the effective functioning of a given workplace - its technical, organizational, economic preparation. The results of the work of piece workers embody the work of engineers, auxiliary workers and many other specialists of the enterprise.
There is also the problem of balancing the employee's efforts with the employer's goals. Not all aspects of work activity are observable or measurable. How to measure, for example, integrity, politeness, friendliness, good manners, dedication to the interests of the company? Establishing any criteria for evaluating work can lead to the fact that the employee will strive to improve exactly those indicators of his work that meet these criteria, ignoring other aspects of work that are not measured quantitatively.
A serious disadvantage of piecework payment for the employer is the danger that, in pursuit of quantity of production, workers will not pay attention to its quality. Costs for quality control of products (services) may negate savings on other forms of control.
The piece-rate wage system links an employee’s earnings to his individual results, leaving the work of a department, division or organization as a whole without attention, which negatively affects collective motivation and group work. There is a weakening of the sense of belonging and belonging to the team. The pieceworker is not too interested in the successes of his fellow workers and the overall results of the company’s activities. He has no incentive to achieve results in the long term; what matters is how much he has earned now. One consequence of this is high staff turnover.
Problems often arise with the correct use of technology. Excessive haste of workers leads to equipment breakdowns, violation of safety standards, an increase in injuries, and excessive consumption of raw materials. Some companies abroad even require pieceworkers to use their own tools or machines in their work.
It is very difficult to establish reasonable production standards, especially when revising them during the introduction of new equipment. This is especially true for industries with frequent changes in products and technology. Specialists-standardizers, documentation of changes, etc. are required.
For the same annual amount of earnings, employees are preferable time payment. Most of them, having a natural aversion to risk and having financial obligations associated with regular expenses (paying rent, buying food, etc.), will prefer greater certainty of earnings. This means that the transition to piecework payment will require equalizing differences in pay, which will compensate for workers’ concerns about possible fluctuations in their earnings, which will bring additional costs to the employer. By the way, this also explains why the earnings of piece workers are higher than those of time workers.
When using a piece-rate payment system, workers often encounter the so-called “ratchet effect”. It is as follows. The worker produces more output than the company expected. The manager attributes this to the fact that the work is not too hard and, therefore, the wages are too high. Therefore, there is a high probability that the wage rate will decrease.
With piecework wages, it is not easy to measure individual output. While quantitative aspects of work can be measured objectively, qualitative aspects often require subjective assessments. If only part of the functions performed by an employee can be objectively measured, then unmeasured responsibilities will be ignored by him. But how to measure the individual output of an assembler on an assembly line? Group incentives are more appropriate here.
It is necessary to properly reward managers for the performance of their departments. But here too the problem of measurement arises, for example, for
What period should the manager's performance be assessed? Foreign experts believe that it is better to take into account the results of a manager’s activities not for one year, but for several recent years. It is also advisable to link executive pay to the value of the company's shares, aligning their interests with those of shareholders.
As you can see, there are many disadvantages to piecework payment. The time-based form of payment is largely freed from them, although it also has its drawbacks.
1.3 Time-based wage system
The increasingly widespread use of time-based wages in the world is explained by many circumstances, the main one of which is scientific and technological progress, which makes changes to the technology and organization of production. The division of labor and specialization are deepening, and the requirements for personnel qualifications are growing, including in the service sector. Increasingly, the results of an individual employee's work are difficult or impossible to separate from overall results and quantify. Often the production process is strictly regulated. It is not always possible to increase output, and this is not always necessary, especially if an increase in product output can lead to a deterioration in its quality or the company solves the problem of saving material resources.
Time-based payment can be simple or time-based bonus, in which, in addition to earnings at the tariff rate (salary) for the time actually worked, a bonus is paid for meeting and exceeding certain performance indicators.
The most general requirements that must be met when applying time-based payment:
strict accounting and control of the time actually worked by each employee with mandatory reflection of downtime;
justified (corresponding to the requirements of the ETKS) assignment of tariff categories (tariff rates or salaries) to temporary workers in strict accordance with the job duties they perform, taking into account the personal business qualities of the workers;
development and application of reasonable service standards, standardized tasks and headcount standards for each category of workers, which makes it possible to eliminate varying degrees of workload, and, consequently, different levels of labor costs during the working day;
optimal organization of work in the workplace, efficient use of the working day.
Worker's earnings under a simple time system Zn is calculated as the product of the hourly (daily) tariff rate of a worker of a given category 3h, rub. for time worked in a given period (twork - in hours or days, respectively):
Зn = Зh x trab
Main types of time wages:
Simple time-based wages - payment is made for a certain amount of time worked, regardless of the amount of work performed.
Sorry. rev. = Тс x tф, rub., Where:
tf- actual time worked.
Time-based bonus wages - payment not only for time worked according to the tariff, but also bonuses for the quality of work:
Zpovr-prem. = Тс x tф + Premium, rub.
Salary remuneration - in this form, depending on qualifications and work performed, the salary is set each time:
Zoklad. = Salary, rub.
Contract wages - wages are stipulated in the contract:
Zkontr. = ∑under contract, rub.
An important advantage of the time-based payment system for the employer is the reduction in the costs of product quality control. At the same time, it is easier to form in the employee a sense of involvement in the interests of the entire organization (corporate patriotism). Staff turnover is reduced; it is possible to use personnel motivation models that “work” only with long-term cooperation between the employee and the company.
Time payment for an employee is a guarantee of relatively stable income. A workforce where work is paid by the hour is usually more united, since there is less turnover and the economic interests of some workers are less likely to conflict with the interests of others.
But there are also many problems. After all, the employee actually receives money for being present at the workplace; he has no incentive to work productively. There is a need for a supervisor who controls the labor process and the volume of production. But this requires considerable costs and reduces the possibility of specialization. The observer must have sufficient information. Sometimes detailed control is simply not feasible. Controllers can collude with those they are supposed to monitor, so they themselves have to be monitored.
In conditions of perfect competition, firms that pay by the piece, as well as those that pay by the hour, will receive the same normal profit. At the same time, firms using a time-based form of remuneration will not be able to pay the costs of control (their profit will be lower than normal and they will go bankrupt), and the workers themselves will pay for them from their wages. By the way, this is another explanation for lower earnings with time wages than with piecework wages. The choice of a remuneration system may depend on how high the control costs are: firms with high costs will prefer to pay piecework, and firms with low costs will choose time payment.
By paying the employee's work on a time basis, i.e. in fact, just by being present at certain hours at the workplace, the employer assumes the risk of fluctuations in his productivity. A productive worker increases the company's profits, an unproductive one does the opposite, and their wages are the same. Pay is more difficult to link to the end result. In addition, employees may put their own interests above the interests of the consumer, which can cause damage to the company in the long run.
The advantages and disadvantages of piecework and time-based wages are presented in Table 1.
Application of piecework payment in pure form It is advisable where a person works independently and produces homogeneous products. In modern integrated and highly mechanized production, which uses mainly intelligent rather than physical work, this is rare. Nevertheless, in light industry and trade, piecework payment is used. It can also be successfully used in mass production, where workers perform simple repetitive tasks, since in this case it is easy to measure the results of their work and make wages directly dependent on output. Piece wages are used if it is necessary to encourage workers to further increase output, if there are quantitative indicators of output that workers are able to increase.
Table 1
| Piece wages | Time wages | |
| Positive sides | ||
| Employer | 1. The employee is interested in increasing output. 2. Fluctuations in productivity fall more on the employee. 3. Reducing the costs of employee control. 4. Reducing risk for the employer. 5. Willingness to work on piecework terms is a signal of the desire to work productively. |
1. The costs of monitoring product quality are reduced. 2. The employee has a higher sense of belonging to the organization. 3. Less staff turnover. |
| Worker | 1. There is an opportunity to increase your earnings by performing more work and increasing labor productivity. 2. Almost any employee (regardless of his reputation, health, etc.) can get a job. |
1. Certainty and relative stability of earnings. 2. Possibility of stable income with limited effort. 3. Cohesion in the work team. |
| Negative sides | ||
| Employer | 1. In pursuit of quantity, workers stop paying attention to product quality. 2. Quality control costs may offset savings from other forms of control. 3. Excessive haste leads to equipment breakdowns, violation of safety standards, and an increase in injuries. 4. Overconsumption of raw materials and supplies is possible. 5. There are difficulties in establishing production standards, especially when revising them. 6. Standardization specialists and documentation of standards are required. 7. There are difficulties in determining the volume of output: it is impossible to measure all aspects of activity - the employee works for measurable indicators. 8. There is a weakening of the sense of belonging to the team; The pieceworker does not care about the successes of his colleagues and the overall results of the company. |
1. The employee actually receives money for being present at the workplace - he has no incentive to work productively. 2. There is a need for a “supervisor” who monitors the labor process and production. 3. The need to control output increases the firm's costs. 4. The employer takes more risks than the employees: a highly productive employee increases profits, an unproductive one - on the contrary (their wages are the same). 5. The employer assumes the risk of fluctuations in performance. |
Comparative characteristics of piecework and time-based wage systems
| Negative sides | ||
| Employer | 9. The employee has no incentive to work in the long term (it is important to him how much he has earned now), hence the higher staff turnover. 10. Equalizing differences in pay are needed to compensate for workers' concerns about possible fluctuations in their earnings. |
6. Payment is more difficult to link to the end result. 7. Employees may put their own interests above the interests of the consumer, which in the long term may harm the interests of the employer. |
| Worker | 1. The presence of fluctuations in earnings, which is undesirable for workers who are usually risk-averse. 2. The possibility of underestimating factors that do not depend on employees, but affect production and results. 3. The likelihood of safety violations increases. 4. With group incentives, the interests of the employee and the employer are more closely linked, but a “free-rider problem” is possible. 5. Ratchet effect: the danger of lower wage rates due to high output. |
1. Wages are lower than with piecework. 2. Inequity in pay is possible due to its indirect connection with labor results. 3. Equal pay for high- and low-productivity workers is possible. 4. An employee cannot increase his earnings by increasing his labor efforts. 5. With group pay, a “free rider” may appear. |
| Conditions of use | ||
There are quantitative indicators of output (production, sales, service). Workers have a real opportunity to increase output. It is necessary to encourage workers to further increase production volumes. Useful in mass production where workers perform simple, repetitive tasks so it is easy to measure the results of their work. |
The results of an employee’s work are difficult to separate from the overall results. The results of an employee's work are difficult to quantify. The employee has no opportunity to influence the increase in output. The production process is strictly regulated. The task has been set to achieve savings in material resources. An increase in production volumes may lead to a deterioration in its quality. |
|
In service industries, time wages (or variations thereof) are often more effective because it is difficult to determine the volume of services provided to clients by an individual employee. Time-based payment is appropriate in conditions where the employee cannot influence the growth of output during regulated technological processes, forced work, when paying repairmen, etc. Typically, managers, engineers, technicians, specialists and office workers are paid on a time-based basis. Hourly wages are effectively used today to remunerate highly qualified specialists working in the service sector (lawyers, psychoanalysts), on whose final result their professional reputation depends.
1.4 Tariff-free wage systems
One of the most important problems in organizing wages, especially in the context of the transition to a market economy, is to find a mechanism for the material interest of workers that can ensure the closest possible relationship between their wages and their actual labor contribution.
Traditional forms and systems of remuneration based on the tariff system make it possible, when used rationally, to ensure such a connection. At the same time, enterprises and organizations in last years often follow the path of searching for unconventional methods in organizing remuneration - the use of tariff-free models.
Non-tariff models are based on the shared distribution of funds intended for wages, depending on various criteria and, above all, on the principles of an agreed assessment of the professional qualities of workers and their contribution to the final result.
As an example, we can cite the remuneration system at the Eye Microsurgery MNTK, built on a share basis. All MNTK employees are united into teams in accordance with the nature of their activities. Earned funds intended for wages are distributed among teams according to standards that reflect the degree of participation of each team in the total volume of work performed and the importance of its activities. The size of the standards is approved by the entire MNTK team.
The pay fund established for the brigade is distributed among its members using a scale of social justice (labor cost coefficients), reflecting the average ratios in the existing pay levels between the main categories of workers. The scale provides for a coefficient of increase in the salaries of managers and specialists in relation to the minimum wage rate (nurse) adopted by the MNTK. When distributing the wage fund among team members, the individual contribution of each employee to the overall results is taken into account using uniform labor assessment criteria. The general range of established team earnings distribution coefficients is 1.0 (nurse) - 4.5 (enterprise manager).
Similar approaches to building a tariff-free wage system are used by many other enterprises (for example, the Veshkensky plant of commercial equipment, the Georgievsky reinforcement plant, the repair and construction department of the Moscow City Internal Affairs Directorate, etc.).
At a number of enterprises Russian Federation and the CIS, the non-tariff model of organizing wages based on a “bracket” of wage ratios of different quality (VSOTRK) has proven itself to be positive. One of the main features of this model is that the ratios in the remuneration of various categories of workers are established depending on their qualifications, actual labor contribution to the final result, and the results of the enterprise.
The use of a “fork” of ratios in remuneration for labor of different quality provides the required differentiation in remuneration between workers and managers, between specialists of different qualifications, taking into account their real labor contribution. In addition, the VSOTRK model makes it possible to significantly reduce the scale and range of application of various types of bonuses, additional payments and allowances or to abandon them completely, since the indicators that are stimulated by these payments can be taken into account by the rational use of “forks”.
The advantages of non-tariff wage systems include their simplicity and accessibility for understanding the mechanism for calculating earnings for each employee, which increases the importance of the incentive function of wages. At the same time, the legitimacy of the very name “tariff-free” is questionable, because when calculating wages, basic indicators are used that reflect the employee’s earnings for several months before the introduction of these systems, and this earnings are based on the use of traditional tariff systems.
Tariff-free systems, with a certain degree of approximation, in some cases may include those used in various sectors of the economy (trade, provision of household services to the population, etc.) payment as a percentage of revenue, negotiated and contractual payment, payment as a percentage of profit, and others similar systems.
1.5 Commission form of remuneration
The commission form of remuneration has become more and more widespread in recent years. Since it is aimed at stimulating sales, it is used mainly by commercial divisions of organizations.
There are two types of commission forms of remuneration: commission-bonus and commission-piecework forms of remuneration.
A feature of the commission-bonus (time-based) form of remuneration is the relatively low size of its base part (official salary) and the potentially high size of the variable part of remuneration (bonus or commission payments). The basic or guaranteed part of the remuneration must be no less than the minimum wage accepted in the country.
In practice, many types of commission-bonus forms of remuneration are used, linking the variable part of workers' compensation with the performance of their business activities. The choice of a specific form depends on what goals the organization is currently pursuing when selling its products or services. The most popular forms of establishing the amount of commission payments to employees are the forms in which:
the amount of commission payment is set as a fixed percentage of sales volume,
the amount of commission payment is set depending on the type of product sold; a fixed percentage of sales volume may be higher for one and lower for another type of product,
the size of the commission payment is set in the form of a fixed monetary amount for each unit of product sold, and this amount may vary depending on the type of product,
the amount of commission payment is set as a fixed percentage of the profit under an agreement with the buyer of the product,
the amount of commission payment is set as a fixed percentage of the income received as a result of after-sales customer service,
the amount of commission payment is set as a flexible percentage of sales volume depending on market share,
the amount of commission payment is set as a flexible percentage of sales volume depending on the level of demand for the products sold,
the amount of commission payment is set as a flexible percentage of sales volume (scale) depending on whether planned sales targets are met or not,
the amount of commission payment is set as a flexible percentage of sales volume depending on seasonality,
The amount of commission payment is set as a flexible percentage of sales volume depending on the region in which sales of products or services are carried out.
The commission-bonus form of remuneration in the organization is regulated by the Regulations, adopted taking into account the opinion of the representative body of employees. The Regulations on commission and bonus pay must define the conditions for commission bonuses, the circle of employees of the organization to whom these conditions apply, the size and timing of commission bonus payments.
In the commission-piece form of remuneration, the employee’s wages are determined by multiplying the piece rate in the form of a fixed percentage by the sales volume or in the form of a fixed monetary amount by the number of units of products sold. The terms of commission and piecework wages, including piecework rates, are established by the Regulations adopted taking into account the representative body of workers.
1.6 Floating salary system
Recently, the so-called floating salary system has become increasingly common in a variety of companies.
With such a system, wages depend simultaneously on three indicators:
employee performance results;
profit received by the organization;
amounts Money, which can be used to pay wages.
It is assumed that the head of the organization can issue a monthly order to increase or decrease wages by a certain factor. An increase or decrease in wages depends on the amount of money that can be used to pay wages.
Employee's earnings in in this case calculated using the following formula:
salary x salary increase (decrease) factor = salary amount.
The manager determines the salary increase (decrease) coefficient independently and approves it by order. Typically the following formula is used for this:
the amount of funds allocated for the payment of wages / the size of the wage fund established in the staffing table = the coefficient of increase (decrease) of wages.
In practice, organizations that use a variable salary system always face one legal problem. The fact is that when it comes to increasing salaries in comparison with the established staffing table, no violations occur. However, if the company sends to the wage fund an amount less than that established in the staffing table, then this already to some extent violates Article 57 of the Labor Code of the Russian Federation, which requires that the tariff rate (the amount of the official salary) be indicated in the employment contract with the employee. That is, the salary is indicated both in the employment contract and in the staffing table. The management of the enterprise has the right to establish a payment system that allows increasing the employee’s salary. But you cannot establish a system that allows you to reduce the salary written in the employment contract - you cannot worsen the conditions compared to those specified in the employment contract. So it turns out that the floating salary system can only work towards increasing salaries, but not towards decreasing them. After all, the minimum salary must be specified in the employment contract. It turns out that salaries should not be floating, but only “pop-up”.
Nevertheless, many employers emphasize the effectiveness of this remuneration system; employees also express satisfaction with its fairness: if everyone worked well or successfully saved money, then the company can increase the wage fund and salaries will increase proportionally for everyone.
It should be noted that calculations under a variable salary system are simpler than, for example, under a bonus system with 10 criteria for calculating bonuses. In addition, the establishment of bonuses presupposes that in order to apply or not apply each of the grounds for bonuses, the manager must have a documentary basis (reports, explanatory notes, reports, orders on disciplinary action or declaration of gratitude).
If the employer has chosen a variable salary system, he is required to:
establish minimum wages properly within the limits established by law;
establish the grounds for increasing the wage fund. For example, an increase in the wage fund by a certain percentage of profit compared to the established staffing table can be considered a sufficient and clear basis. In the absence of profit, the wage fund does not increase accordingly;
document the introduction of the system (in employment contracts, regulations on remuneration, order of introduction);
issue a monthly order on the size of the wage fund and the coefficient of its increase based on the accounting department’s calculation of the amount of profit.
Establishing a system of floating salaries (increasingly) may be advisable for certain departments or structures of the organization, for small companies with a single team.
In conclusion, we can conclude that the form of remuneration is an important element that realizes its reproductive and stimulating (motivational) functions. In this case, not only the amount of earnings is important, but also how and according to what rules it is formed. This affects the economic, moral, psychological and other aspects of the organization's activities. Managers need to consider the merits of each form of pay in light of its potential negative consequences and use payment systems that allow you to intelligently combine the interests of employees and the organization.
1.7 Modern remuneration systems. Range tariff system
Increasing the interest of employees in achieving high individual labor results can be achieved by introducing new remuneration systems at enterprises within the framework of the traditional system. One of these new approaches is ranged tariff rates (i.e., establishing ranges in tariff rates and salaries). This issue is subject to detailed consideration.
In practice, there is a way to determine the arb by setting the desired spread level. The spread is, to a certain extent, a derivative of the fork overlap. The spread is usually expressed as a percentage of the maximum salary divided by the minimum salary. By setting the spread of the fork, you can get all sorts of options for constructing new tariff rates, both with a consistent increase from rank to rank, and with overlap.
The consistent increase in tariff rates and salaries implies that the minimum value of each subsequent category is at the level of the maximum previous one. Overlapping growth - when the lower limit of the fork of each subsequent digit is in the range of the previous one. Overlapping growth is traditionally considered among economists to be the most appropriate.
Most often, all managerial positions have a larger spread than specialist positions, and they, in turn, have a larger spread than junior staff and workers. The reason for this trend lies in the greater uncertainty in the work of the first two groups. In addition, large spreads are used in remuneration systems where pay for experience and seniority should be emphasized.
Foreign practice shows the advisability of installing a fork in the following sizes:
table 2
Spread size for different categories of workers
Formula for determining the minimum bet:
T st. min = T st / (1+C/2),
Where T st. min- lower limit of the tariff rate,
T st- midpoint (current rate),
WITH- desired spread in fractions of units.
Formula for determining the maximum bet:
T st. max = T st. min * (1+C)
For clarity, we will use the specified model in calculations based on the terms of the tariff rate of a time worker at the Moscow Oil Refinery OJSC.
Applying the formulas, we obtain (using the example of calculating the hourly wage rate of a 1st category temporary worker under normal working conditions);
T st. min =220.679/ (1+0.1/2) =210.599
T st. max =210.599* (1+0.1) =230.759
Table 3
As part of the implementation of this kind of transformation, it is possible to interest the employee in more intensive use of his capabilities in the workplace and at the same time guarantee the absence of situations where a subordinate receives a greater superior. However, the spread can be increased, then overlap will be achieved, the spread of the arb will be increased, and accordingly, the employee will receive a greater incentive to increase his creative activity.
Grade system.
The grade system is the best and only justified system for calculating official salaries based on the point-factor method and matrix-mathematical models. The author of this technique is the American scientist Edward Hay.
The growing popularity and demand for grading methods is due to the fact that they have stood the test of time. First you need to determine what is what. Grading (from the English grading) - classification, sorting, ordering. Grading is the positioning of positions, that is, the distribution of positions in the hierarchical structure of an enterprise in accordance with the value of a given position for the enterprise.
It's very hard to find one like this universal method remuneration that would take into account the interests of both the employer and the employee. The company always tries to pay taking into account its goals, but just enough so that the employee does not leave, and the latter, in turn, strives to receive as much as possible. It is the system of grades that allows you to “link” wages and business logic, as well as untie the knot of problems associated with staff motivation.
The essence of the Grade system and the stages of its construction. The grading system evaluates all types of jobs, making it an extremely valuable tool in shaping pay structures. The criterion for evaluating positions is the level of influence of the position on the company as a whole and the type of impact on the final result.
In a simplified form, the Grade system can be represented as follows:
job evaluation
creation of ranks (position level)
creation of a salary structure
setting a salary for a specific employee
The introduction of a grading system at an enterprise occurs in several stages, namely:
1. Preparation of the working group, study of the methodology.
2. Development of documentation (regulations for establishing official salaries, concept, regulations, etc.).
wage system form
3. Evaluation of positions (questioning, interviewing, conversation), clarification of factors.
4. Distribution of factors by levels (ranking).
5. Evaluation of each level.
6. Factor weight assessment.
7. Calculation of the number of points for each position.
8. Distribution of points by grade.
9. Establishment of official salaries and calculation of salary ranges.
10. Reproduction of the graph and analysis of the results.
Stage 1. Preparation of the working group, study of methodology.
When compiling an expert group, managers for some reason often see themselves and line managers in it. Whereas tariff schedules at one time were developed on the basis of R&D research and their calculations were carried out by specialists not at all from the management level. When trying to evaluate positions according to Hay, company managers could not get rid of the factor of subjectivity, often adding (or subtracting) points simply because “the person is like that.”
Such mistakes can be avoided already at the initial stage by correctly forming a group of experts. The ideal configuration is five to seven company representatives (managers, HR service specialists) and three to four experts from a consulting company. In a simplified version, the appraisers can be line managers - the immediate supervisors of the corporation's employees. But the presence of consultants is necessary. Moreover, the presence of an agency working to implement Hay is also desirable. That is, an organization that has practical experience using the Hay method at other enterprises and owns coaching techniques. Only an objectively composed expert group will be able to effectively design a grading system and leave practical recommendations to the HR service at the implementation stage.
Stage 2. Development of documentation (regulations for establishing official salaries, concept, regulations, etc.).
Stage 3. Job evaluation (questionnaire, interview, conversation) clarification of factors
This is one of the most difficult stages because it requires selecting key factors for each position. These factors should not only be understood, but also be distributed across levels of complexity. Here it is necessary to take into account the specifics of the enterprise, department, as well as the requirements for the position (based on an analysis of job descriptions, regulations on departments, etc.).
Through conversations and interviews with department heads, their ideas about how and by what criteria, they evaluate the work of their subordinates, and what is most important for a particular position are clarified.
It may be difficult to formulate evaluation criteria here. A solution to this problem could be to provide department heads with examples of criteria that have already been used at other enterprises, for example (this is from the original methodology of the Hau Group):
employee management;
responsibility;
independence at work;
experience;
level special knowledge(qualification);
level of contacts;
complexity of the work;
the price of a mistake.
Often there is a need to divide factors into subfactors, which allows for a deeper and more varied disclosure and, accordingly, a more accurate assessment of the position (Table 4).
Required condition This stage is to determine a set of universal factors for assessing all positions (from worker to director), i.e. All company personnel must be evaluated using the same set of evaluation criteria.
Stage 4. Distribution of factors by levels (ranking). Factors are distributed according to difficulty levels. From exact and clear description Each level largely depends on the correctness of the position assessment. The number of levels themselves depends on how accurately you want to make the assessment. Thus, our virtual company used six levels of complexity to describe the factors. And she named them A, B, C, D, F (Table 4).
Stage 5. Score each level. Each level is assigned points depending on the degree of difficulty and manifestation of the level, for example:
A - 1 point;
B - 2 points;
C - 3 points;
D - 4 points;
E - 5 points;
F - 6 points.
Table 4
| Factor levels | Level description |
| Factor 1. Employee management | |
| A | There are no subordinates, i.e. no need to manage employees |
| IN | There are no direct subordinates, periodic coordination of the work of other employees within the framework of the assigned task |
| WITH | Coordination of work group activities (2-3 people) |
| D | Managing a group of subordinates to regularly perform functional tasks |
| E | Department management: influence, control, goal setting, motivation and leadership. The need for both vertical and horizontal interactions |
| F | Management of a group of departments, predominantly vertical power interactions |
| Factor 2. Responsibility | |
| A | Responsibility only for your own work, there is no responsibility for the financial results of your activities |
| B | Responsibility for financial results individual actions under the supervision of the immediate supervisor |
| C | Responsibility for financial results of regular activities within functional responsibilities |
| D | Development of decisions that affect the financial result of a working group or department, coordination of decisions with the immediate supervisor |
| E | Full responsibility for the financial results of the department, for material assets, organizational expenses within the budget of the department |
| F | Full responsibility for financial and other results of an entire area of work (group of divisions) |
| A | There is no need to make independent decisions, follows certain instructions, powers are limited, there is constant control |
| B | Standard decisions are made under the control of the manager, non-standard situations are resolved by the boss |
| C | Goals are determined by management, planning and organization of work is carried out independently, self-study decisions, decisions are made by management |
Key job evaluation factors
| Factor levels | Level description |
| Factor 3. Independence at work | |
| D | Only general goals are formulated; employees independently develop methods and means of achieving goals (based on the organization’s policy) |
| E | The employee is practically under self-control, independently sets goals and objectives, following the organization’s strategy |
| F | Development of a general policy for the actions of a group of divisions, participation in the development of the company’s strategy |
| Factor 4. Work experience | |
| A | No work experience required |
| B | Experience required, not necessarily in this field |
| C | Requires 1 to 2 years of specialized experience in this field |
| D | Required great experience work in this field (from 3 years) |
| E | Serious experience is required not only in this field, but also in related fields |
| F | In addition to professional experience, significant experience in practical management of large numbers of employees is required. |
| Factor 5. Level of special knowledge (qualification) | |
| A | Secondary or higher education is sufficient, no special knowledge is required |
| B | Necessary High education, not necessarily specialized, having a basic level of proficiency special techniques and technology |
| C | Higher professional education Preferably, fluency in special techniques and technologies |
| D | Higher professional education, in-depth specialized knowledge and basic knowledge in related fields are required |
| E | Higher professional education, special knowledge in the field of development, the need for an academic degree |
| F | Additional higher professional education in the field of organization and personnel management |
| Factor 6. Level of contacts | |
| A | Communication is at the usual level, there are practically no contacts with clients and external organizations |
| B | Periodic contacts with clients and external organizations under the supervision of the immediate supervisor |
Key job evaluation factors
| Factor levels | Level description |
| C | Regular external and internal contacts, external contacts at the executive level are included in the functional responsibilities |
| D | Constant contacts with middle-level managers of external organizations |
| E | External contacts at a high official level, requiring complex negotiations, vision of the organization's strategy and policies. Highly professional business communication skills required |
| F | Contacts at the level of senior officials of external organizations, the most important and large clients or partners |
| Factor 7. Difficulty of work | |
| A | Monotonous work, constant performance of single operations |
| B | The work is more varied than monotonous, performing several functions that do not require special effort |
| C | Diverse work that requires the use of elements of analysis, logical reasoning and the choice of ways to solve problems |
| D | The work requires detailed analysis, selection of ways to solve various problems, coordination with related departments |
| E | Work associated with a creative approach to the search and system analysis of information, with the isolation, formulation and formulation of problems, development by solving problems |
| F | Work related to the strategic vision of the development of the work area, integration of approaches to solving problems of different departments |
| Factor 8. The cost of error | |
| A | Errors affect your own work and the work of employees within the work group. |
| B | Errors lead to disruptions in the work of employees throughout the department |
| C | Errors can lead to financial losses on a departmental scale |
| D | Mistakes can lead to financial losses on a fairly large scale |
| E | An error can lead not only to large losses, but also to disrupt the work of a number of departments |
| F | Mistakes can lead to financial losses throughout the company |
The result of this stage of implementation of the grading system is a table with the listed factors and division into levels, with the determination of the number of points on an increasing basis (Table 5-7).
Table 5
Listing of factors and division into levels, with determination of the number of points on an increasing basis. Job title CEO
| Evaluation factor | Final score by factor | |||||||
| Personnel Management | 6 | 5 | 30 | |||||
| Responsibility | 6 | 5 | 30 | |||||
| Independence at work | 6 | 5 | 30 | |||||
| experience | 6 | 5 | 30 | |||||
| Skill level | 6 | 5 | 30 | |||||
| Contact level | 6 | 5 | 30 | |||||
| Difficulty of work | 6 | 5 | 30 | |||||
| The price of a mistake | 6 | 5 | 30 | |||||
| TOTAL SCORE | 240 | |||||||
Table 6
Director of Human Resources
| Evaluation factor | Level of compliance of the assessment factor and its weight, in points | Significance of the factor on a 5-point scale | Final score by factor | |||||
| Employee management | 6 | 5 | 30 | |||||
| Responsibility | 5 | 5 | 25 | |||||
| Independence at work | 6 | 5 | 30 | |||||
| experience | 1 | 5 | 5 | |||||
| 6 | 5 | 30 | ||||||
| Contact level | 6 | 5 | 30 | |||||
| Difficulty of work | 3 | 5 | 15 | |||||
| The price of a mistake | 4 | 5 | 20 | |||||
| TOTAL SCORE | 185 | |||||||
Table 7
Listing of factors and division into levels, with determination of the number of points on an increasing basis Position Financial Director
| Evaluation factor | Level of compliance of the assessment factor and its weight, in points | Significance of the factor on a 5-point scale | Final score by factor | |||||
| Employee management | 1 | 2 | 2 | |||||
| Responsibility | 6 | 5 | 30 | |||||
| Independence at work | 6 | 5 | 30 | |||||
| experience | 4 | 3 | 12 | |||||
| Level of special knowledge (qualifications) | 4 | 5 | 20 | |||||
| Contact level | 6 | 5 | 30 | |||||
| Difficulty of work | 6 | 5 | 30 | |||||
| The price of a mistake | 6 | 5 | 30 | |||||
| TOTAL SCORE | 184 | |||||||
Stage 6. Estimation of factor weight. Calculations at this stage are made depending on the degree of importance of each of the described factors for your company. To do this, you can take the significance of the factor on a 5-point scale. When calculating, you need to take into account the degree of importance by increasing points from 1 to 5 (Table 1.4 - 1.6.).
Stage 7. Calculation of the number of points for each position. The number of points for each position is calculated using the formula:
Horizontal counting
Vertical counting
So, the total score for positions can be as follows:
cleaning lady - 10 points;
worker - 36;
secretary - 55;
accountant-economist - = 72;
master - 78;
analyst-controller - 90;
lawyer - 100;
chief engineer - 120;
head of technical department - 134
head of the personnel department - 145 points.
head of HR department - 164;
chief accountant - 168.
Stage 8. Distribution of points by grade. Based on the calculation results, all positions are arranged in a hierarchical pyramid depending on the total score received. Then this pyramid must be divided into grades.
Positions are grouped into grades based on the principle of receiving approximately the same number of points, based on the functions performed and depending on the degree of significance of this position for the enterprise. As a result, only positions that are similar in terms of the ratings received should be included in each grade. At this stage, it will become clear that grades are positions collected into intervals (score and salary) based on certain analogies (similarity in the content of the work performed and the equivalence of positions), for example: the 9th grade included positions that received a total of 191 to 240 points;
in the 8th - from 136 to 170 points;
in the 7th - from 101 to 135 points;
in the 6th - from 81 to 100 points;
in the 5th - from 66 to 80 points;
in the 4th - from 171 to 190 points;
in the 3rd - from 46 to 65 points;
in the 2nd - from 26 to 45 points;
in the 1st - from 8 to 25 points.
Stage 9. Establishment of official salaries and calculation of salary ranges. A prerequisite for this stage is to determine the amount of the official salary based on the results of point calculations. It must be carried out according to uniform rules, regardless of position and unit.
To establish the official salary, it is necessary to collect information on the market value of various types of work. In this case, it is necessary to take into account:
financial position and potential of the company;
external situation (inflation).
Labor market analysis is carried out in order to understand how much they pay on average for a similar position at other enterprises, and based on the data obtained, make an informed decision. Then, for each grade, a salary range is established, the so-called range. We should not forget that it is determined not for each position separately, but for the entire grade. Ranges define the upper and lower levels. The size of the ranges depends on the company's vision of how those same ranges support career development and other organizational values. Therefore, the fork, as a rule, has a constant value. The names of the levels are fork and will be categories of professional growth.
Official salary ranges.
Position salary: maximum official salary = average official salary + 15% of the average official salary; average official salary = minimum official salary + 15% of the minimum average official salary; minimum official salary = average market salary for this position; official salary for a probationary period (or according to the contract) = minimum official salary - 15% of the minimum official salary.
By thus setting the average market salary as the minimum salary in its company, the company automatically increases the authority and competitiveness of the enterprise in the labor market. And a 30 percent salary increase range within a single position is a strong motivating factor.
What is the value of the grading system? Practice has shown that the grading system has the following advantages:
1. helps manage the wage fund (WF) and makes the payroll system flexible;
2. increases the efficiency of payroll from 10 to 30%;
3. regulates the imbalance of wages in the enterprise. When the principle of calculating salaries becomes transparent, then lazy and useless employees who are accustomed to only asking for bonuses immediately disappear. At the same time, the base salary of those who actually play is automatically increased important role for the enterprise;
4. is a convenient tool for determining the base salary of a new position;
5. allows you to track levels and departments where there are discrepancies in salary calculations;
6. allows you to compare the average salary of any position in your company with the market average;
7. allows you to eliminate significant inefficiency, as it reveals duplication of functions and inept management of line managers by their subordinates;
8. allows you to determine how much a position at any level costs the company;
9. is effective way integration of different-sized divisions of the holding into a single structure;
10. optimizes the allocation of labor resources.
Difficulties and mistakes in implementing the Grade system:
The pioneers of introducing the discharge system in Russian conditions were Western corporations. Thus, DHL, which entered Russian market back in 1985, it also brought its own standards for personnel management - a 14-bit remuneration system. The DHL initiative was supported by Wimm-Bill-Dann, IBS and Rolf. For example, Wimm-Bill-Dann, which developed the job evaluation method. Still, he relied on the basic principles of Hay’s system - he gave points according to certain parameters and ranked the positions of employees depending on the results obtained. But almost every second Russian company that turned to Hay suddenly abandoned him.
The first problem faced by Russian companies is the lack of traditions of HR culture. HR directors who decided to use a grading system immediately had to find answers to two difficult questions.
1. What arguments can be given to convince business managers to accept the guide system?
2. How to create an effective expert group that will determine the boundaries of grades.
If on the first question the comparison with the tariff schedule was clearly in favor of the grades, then, when compiling the expert group, the managers for some reason saw themselves and line managers in it. Whereas tariff schedules at one time were developed on the basis of R&D research and their calculations were carried out by specialists not at all from the management level. When trying to evaluate positions according to Hay, company managers could not get rid of the factor of subjectivity, often adding (or subtracting) points simply because “the person is like that.”
Such mistakes can be avoided already at the initial stage by correctly forming a group of experts. The ideal configuration is five to seven company representatives (managers, HR service specialists) and three to four experts from a consulting company. In a simplified version, the appraisers can be line managers - the immediate supervisors of the corporation's employees. But the presence of consultants is necessary. Moreover, the presence of an agency working to implement Hay is also desirable. That is, an organization that has practical experience using the Hay method at other enterprises and owns coaching techniques. Only an objectively composed expert group will be able to effectively design a grading system and leave practical recommendations to the HR service for the implementation stage.
Chapter 2. Analysis of the remuneration system using the example of OAO Energia
2.1 Technical and economic characteristics of the enterprise JSC Enegria
OJSC Energia is a hydroelectric power station located in Perm. This hydroelectric complex is located 691 km from the mouth of the river near the city of Perm. The hydroelectric power station (installed capacity - 483 MW) is the oldest station of the Kama Cascade, and until 1956 it was considered the largest in the Ural region. Its construction began in 1949 according to the project of Academician Alexandrov. On September 18, 1954, the 1st hydraulic unit was launched. The hydroelectric power station was put into permanent operation in 1964.
The hydroelectric complex structures include: a combined (spillway) type hydroelectric power station building, channel and floodplain earthen dams, a navigable two-line six-chamber lock (operated by the Kamvodput state institution), 110-220 kV outdoor switchgear.
The length of the pressure front of the entire hydraulic system is 2500 m, including 386 m for concrete structures.
The reservoir, formed as a result of the construction of a hydroelectric complex, is located within the Perm region and is a relatively narrow reservoir stretching from north to south. The greatest width of which is 30 km, the smallest is 3 km, the length of the reservoir is about 300 km.
The establishment of the joint stock company "Energia" took place in 1993, as a subsidiary open joint stock company of the Russian Joint Stock Company of Energy and Electrification "UES of Russia", with the rights of a legal entity, with the authorized capital of the property of RAO "UES of Russia" in terms of hydroelectric power plants in the amount of 70,946 thousand . rubles. The establishment of OAO Energia was confirmed by order of RAO UES of Russia No. 20r dated January 20, 1993.
The hydroelectric power station has 23 hydraulic turbines with a capacity of 21 MW each. The number of hours of use of the average annual installed turbine capacity for 2009 was 4148 hours (in 2008 - 3772 hours).
The efficiency factor of installed power use is 0.47 (when the units operate in active load mode).
The Kama Reservoir is a water body of complex use and provides:
generation of electricity and participation in covering the load of the Ural energy system, taking into account its daily and seasonal unevenness;
navigation and timber rafting conditions on the Kama River;
compliance with conditions that ensure the uninterrupted operation of licensed, normally professionally operated water intake, water supply and sewerage facilities;
compliance with conditions ensuring the preservation and reproduction of fish stocks;
cutting off peaks of floods of rare frequency.
Thus, having a general idea of the nature of the activities of JSC Energia, one should consider its financial condition in dynamics
Over the past 3 years. Analysis in progress financial condition enterprises was carried out on the basis of accounting data.
They are presented in structured form below.
A comprehensive analysis of the production and economic activities of OJSC Energia over the past three years is carried out in order to identify the dynamics of the main technical and economic indicators.
The analysis is carried out on the basis of data from the enterprise's annual balance sheets. The growth rate of production is determined by the ratio of a given level of production to the level of the base period.
For the analysis, an analytical table is compiled in which the growth rate of technical and economic indicators is calculated (see Table 8).
Table 9
Dynamics of the main technical and economic indicators of JSC Energia for 2007-2009.
| Indicators | 2007 | 2008 | 2009 |
| 1. Volume of commercial products, million rubles. | 316089 | 357100 | 382115 |
| Growth rate by 2007, % | 100 | 113 | 121 |
| Growth rate by 2008, % | 100 | 107 | |
| 2. Number of teaching staff, people. | 3118 | 3131 | 3182 |
| Growth rate by 2007, % | 100 | 100,4 | 102 |
| Growth rate by 2008, % | 100 | 101,6 | |
| 3. Labor productivity, million rubles. | 98334 | 102105 | 108953 |
| Growth rate compared to 2007, % | 100 | 104 | 111 |
| Growth rate compared to 2008, % | 100 | 106 | |
| 4. Payroll fund, million rubles. | 24390 | 29282 | 33626 |
| Growth rate compared to 2007, % | 100 | 120 | 138 |
| Growth rate compared to 2008, % | 100 | 114 | |
| 5. Average annual salary, million rubles. | 7,82 | 9,35 | 10,57 |
| Growth rate compared to 2007, % | 100 | 119,5 | 135,1 |
| Growth rate compared to 2008, % | 100 | 113 | |
| 6. Balance sheet profit, million rubles. | 48320 | 58350 | 70691 |
| Growth rate compared to 2007, % | 100 | 121 | 146 |
| Growth rate compared to 2008, % | 100 | 121 |
Dynamics of the main technical and economic indicators of JSC Energia for 2007-2009.
Over the analyzed period (2007-2009), there is a growing trend in the indicator of energy produced. Thus, energy production increased from 316,089 million rubles. up to 382,115 million rubles. in current prices (i.e. by 21%).
Comparing the value of these indicators in comparable prices, it should be noted that the real growth in energy volumes during the period under review amounted to 8%. This became possible thanks to the introduction of new technologies.
2.2 Analysis of the organization of remuneration
All employees of the power supply transport system are divided into the following categories of workers:
· workers;
· managers and engineering and technical workers (ITR) - workers directly related to technical manual production process;
· employees - employees performing the functions of accounting, supply, sales, etc. and not directly related to production technology and technology.
The number of employees of JSC Energia is regulated in accordance with the “Standards for the number of workers and employees of the divisions of the JSC Energia system.”
These standards are intended to ensure the staffing arrangement of employees of OAO Energia.
Number standards have been developed for facilities, types of work and divisions of OJSC Energia; they provide for the number of employees on the payroll, taking into account the creation of normal working conditions, ensuring labor safety and health protection of workers, as well as shift shifts for servicing main power supply transport facilities.
The number calculated according to the standards is the maximum. If, as a result of better organization of labor, production and management, the actual number of workers is less than the standard number and at the same time high-quality execution of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the standard value.
The names of positions and professions of these standards are given in accordance with the current All-Russian Classifier of Occupations of Workers, Employee Positions and Tariff Classes (OKPDTR), put into effect by Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Unified Tariff- qualification directory of works and professions of workers.
The standards for the number of workers in main power supply networks were developed taking into account the rational organization of workplaces, sites, services, and production facilities.
This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and equipping it with modern types of organizational equipment, timely material and technical supplies and transport support, using advanced techniques and work methods.
Organization of labor remuneration at JSC Energia.
The structure of the payroll consists of two main parts: the wage fund (WF) and the material incentive fund (FIF).
FZP is a permanent part. It includes:
a) payment for time worked:
wages accrued to employees at tariff rates and salaries for hours worked;
incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combination of professions and positions, etc.);
compensation payments related to the regime and working conditions;
additional payments for work in harmful or dangerous conditions and hard work;
additional payments for night work;
payment for work on weekends and holidays;
overtime pay;
remuneration for qualified workers, managers, specialists released from their main jobs and recruited for training, retraining and advanced training of workers;
payment of the difference in salaries for temporary substitution;
b) payment for unworked time:
remuneration based on the results of work for the year;
payment for annual and additional vacations (without monetary compensation for unused vacation);
payment for additionally granted (in excess of those provided for by law) vacations;
payment for teenagers' preferential hours;
payment of study leaves granted to employees studying in educational institutions;
payment for the period of training of employees aimed at professional training, advanced training or education
second professions;
amounts paid for unworked time to employees who were forced to work part-time on the initiative of the administration;
payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation;
payment for downtime is not the employee’s fault.
The FMP includes:
bonuses for meeting indicators characterizing the performance of structural divisions;
bonuses for conscientious performance by employees of their official duties.
Forms and systems of remuneration, implementation of the system. The company uses a time-based bonus wage system. Remuneration for managers, specialists and employees is made according to the official salary schedule, and remuneration for workers is made according to hourly tariff rates and salaries. The official salaries of managers, specialists, employees and hourly tariff rates (salaries) of workers are approved by the General Director.
The official salary is set depending on the following factors:
qualification group of complexity, responsibility and significance of the work (functions) performed in the relevant structural unit;
the quality of work of a particular person and his ability to realize his potential (this part is determined on the basis of a system of individual allowances).
The second element of the remuneration system - a bonus is established for the fulfillment of indicators characterizing the activities of structural units, of course, with the effective performance of job duties by each employee.
As a result, the first part of earnings depends mainly on a specific person, and the second assumes collective responsibility, because depends on how clearly and effectively the workshop, department, or service worked to create a product in demand by the market.
The company has developed a system for assessing employee production activities. It is based on 20 criteria: education, work experience in the specialty, level of professional knowledge, degree of correspondence of education to the position held, knowledge of the specifics of your enterprise, general skills, independence in work, timely completion of tasks, presence of administrative sanctions, quality of work, manifestation of creativity , ability to solve problems and tasks, organization and determination, initiative, ability to get things done, intensity of work, responsibility and reliability in difficult situations, readiness for continuous professional development and learning new things, effective use of special knowledge, ability to work on a computer.
The criteria can be supplemented and improved as each specific situation changes. For each criterion, the employee is given scores (points) from 1 to 5. The maximum you can score is 100 points. Based on the total score, the amount of the salary bonus is determined, first as a percentage, and then it is converted into a bonus coefficient (Knad). For this purpose, the enterprise has developed a scale of salary supplement (Table 10).
Table 10
When determining the amount of an employee’s salary, the base is taken the average size wages for an unskilled worker, whose labor is equal to one. Basic pay multiplied by the surcharge factor (Kad.). The resulting product determines the employee’s salary, but not yet earnings as a whole, which can be much higher. JSC Energia also provides monthly bonuses to official salaries for years of service. Their size directly depends on continuous experience work at this enterprise (Table 11).
Table 11
Bonuses are a significant part of total earnings. Their share can range from 30% to 70% of the total earnings of employees
Bonus indicators. Bonuses at OJSC Energia are made for the fulfillment of indicators characterizing the effectiveness of the activities of structural divisions and the performance by the employee of his job duties.
For example, SKTB enterprises. This department, by virtue of its functional purpose influences the effectiveness of measures to implement the achievements of scientific and technological progress, the design of new products and the costs involved in them. Therefore, bonuses are given to SKTB employees for saving costs when designing new products and increasing the economic effect from the introduction of scientific and technical measures that ensure a reduction in material intensity, labor intensity, and the use of production waste.
Or, for example, the economic planning department and the labor and wages department. This is a kind of “think tank” that searches for ways and reserves to increase efficiency in the enterprise as a whole. Therefore, bonuses for PEO and OTI are made for increased profitability, for carrying out economic analysis activities of all structural divisions and the implementation of measures to ensure increased labor productivity, savings in material, labor and financial resources.
The source of bonus payment is a reduction in the cost of production: the lower the costs of raw materials, materials, fuel, energy, the greater the opportunity to pay bonuses to employees. At the same time, cost reduction must be carried out constantly, since the general strategy for the survival of an enterprise in market conditions involves the production high quality products at lower costs than competitors.
Monitoring the implementation of bonus indicators. The enterprise has a three-stage control system.
Read more about each stage.
Intermediate or subjective control. At the end of the month, each structural unit draws up a report on the achievement of bonus indicators. For this purpose, specially designed forms are used. Economists are responsible for compiling reports in workshops, and their managers in departments and services. Thus, there is a subjective assessment of the activities of each structural unit. Subjective because it is carried out by team members of a given unit, i.e. persons directly interested in receiving an award for their service.
At the second stage, comprehensive or objective control is carried out. To eliminate the element of subjectivity, the summary information (report) goes further along the chain of relationships between this structural unit and other structures that may make claims against the workshop, department, or service. For example, the main workshop coordinates its report with the product quality management and safety department, with the service of the chief mechanic and chief power engineer, with SKTB. Thus, the report of the main workshop during the last 2-3 days of each month is tested in the services, which formulate their comments. The report is signed, in addition to the workshop manager, by the heads of the technical control and safety departments, the deputy technical director for equipment, and the head of the special design bureau. This eliminates the subjective factor in assessing information about the fulfillment of bonus indicators.
At the third stage - strategic, or targeted control. Let's not forget that the payment of bonuses is associated with an element of strategic planning, in particular, with the implementation of functional target programs. In case of poor quality performance or failure to perform on time, bonus deduction levers are triggered.
Chapter 3. Modern forms of remuneration at the enterprise OJSC "Energia"
3.1 Existing forms of remuneration at the enterprise
Table 12
Tariff schedule for workers at OAO Energia
| Staffing schedule of OJSC "Energia" from January 1, 2011 | ||||||||||||
| Remuneration for employees of JSC Energia consists of the official salary (tariff rate) and monthly allowances accrued depending on the products produced. | ||||||||||||
| When calculating the volume of manufactured products, the following types of products, reduced to conventional units, are taken into account: | ||||||||||||
| № | Name of product | Conditional coefficient | conventional PC | |||||||||
| 1 | ordinary power equipment, pcs. | 1 | 1 | |||||||||
| 2 | complex power equipment, pcs. | 1,354 | 1,354 | |||||||||
| 3 | sophisticated power equipment, pcs. | 1,354 | 1,354 | |||||||||
| 4 | Gas equipment, pcs. | 512 | 512 | |||||||||
| Reduction factors | ||||||||||||
| № | Evaluation criterion | Categories of workers | Conditions for applying reduction factors | |||||||||
| 1 | For excessive consumption of approved consumption standards for components, basic and auxiliary materials, and energy resources | For every 1% of allowed overexpenditure in physical terms, the amount of the premium is reduced by 2%, but not more than 10% | ||||||||||
| 2 | For excess downtime of process equipment | Head of workshop Deputy head of workshop | For every 1% of excess downtime, the surcharge is reduced by 2%, but not more than 10% | |||||||||
| No. | number of staff units | Monthly salary, rub. | Premium allowance | ||||||||
| For every 1 conventional thousand units with a monthly output of up to 1 million conventional units. PC. | For every 1 conventional thousand pieces with a monthly output of 1 million conventional units. PC. up to 2 million conventional units PC. | For every 1 conventional thousand pieces with a monthly output of 2 million conventional units. PC. up to 4 million conventional units PC. | |||||||||
| V% | Maximum amount, rub. | V% | Maximum amount, rub. | V% | Maximum amount, rub. | ||||||
| shop | |||||||||||
| 1 | Foreman | 1 | 2800 | 0, 20% | 5600 | 0,15% | 8400 | 0,10% | 11200 | ||
| 2 | Deputy shop manager | 1 | 2500 | 0, 20% | 5000 | 0,15% | 7500 | 0,10% | 10000 | ||
| 1 | 1000 | 0, 20% | 2000 | 0,15% | 3000 | 0,10% | 4000 | ||||
| Production of power equipment | |||||||||||
| No. | Job title | number of staff units | Discharge | Premium allowance | |||||||
| 3 | 4 | 5 | |||||||||
| rub. /hour | rub. /hour | rub. /hour | rub. /cond. PC. | The maximum amount for a monthly issue is 3 million conventional units. PC. power equipment, rub. | The maximum amount for a monthly issue is 1.5 million conventional units. PC. power equipment, rub. | ||||||
| 3000000 | 1500000 | ||||||||||
| Integrated production shift for the production of power equipment | 1000000 | 500000 | 200,00% | ||||||||
| Terms of payment for workers of a complex production shift for the production of power equipment: | |||||||||||
| 1. In a complex shift, the principle of interchangeability of specialists has been approved. 2. Workers of a complex production shift, when distributing the resulting wage fund, have the right to apply the coefficient of labor participation of a specific employee in the general production process. | |||||||||||
| Shift master | 4 | 1500 | 0,010 | 11500 | 6500 | ||||||
| procurement department | |||||||||||
| 1 | Collector | 4 | 700 | 900 | 1300 | 0,010 | 11300 | 6300 | |||
| 2 | Collector | 4 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 3 | picker | 4 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 4 | Electric driver overhead crane on | 4 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 5 | Transporter-distributor of components (5th floor) | 4 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 6 | picker | 4 | 700 | 900 | 1300 | 0,010 | 11300 | 6300 | |||
| 7 | Operator (3rd floor) | 4 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 8 | Operator | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 9 | Belt cleaner | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 10 | Collector (1st floor) | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| 11 | Distributor | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | |||
| Assembly department | |||||||||||
| 12 | Fitter operator | 16 | 900 | 1100 | 1300 | 0,010 | 11300 | 6300 | |||
| Energy equipment renter | 24 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Power equipment stacker | 24 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Engine mechanic el. transfer car | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Electric driver transfer bridge | 6 | 700 | 900 | 1300 | 0,010 | 11300 | 6300 | ||||
| Electric driver overhead crane | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Slinger | 6 | 700 | 0,010 | 10700 | 5700 | ||||||
| MLO mechanic | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| MLO mechanic | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Locksmith software | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Gas-electric welder | 3 | 700 | 900 | 1100 | 0,010 | 11100 | 6100 | ||||
| Auxiliary production | |||||||||||
| Finished goods warehouse storekeeper | 1 | 800 | 0,005 | 5800 | 3300 | ||||||
| total production of power equipmenta | 256100 | 141100 | 181,50% | ||||||||
Corporate cash reward system
The technology for creating and optimizing a monetary reward and incentive system was developed based on the experience of conducting consulting projects.
A presentation of the basic principles, methods and techniques of monetary motivation of personnel is carried out using the example of the commercial and industrial company OAO Energia, which operates in the field of production and wholesale sales of energy equipment. OJSC Energia is quite typical for the modern business environment. The company, which can be classified as a medium-sized enterprise (total number of employees more than 300 people), is a private enterprise and has been operating on the market for more than 65 years. The company has a developed organizational structure, built on a linear-functional principle:
The production department is engaged in the production of products.
The commercial department carries out wholesale sales and develops a dealer network
The purchasing department provides production with raw materials as well as goods for the commercial department
The experimental laboratory develops and introduces into production new product models
Headquarters structures - marketing and advertising department, personnel service, legal department, information technology department, financial and economic service
Service structures - administration with a transport department, secretariat, security service.
The diversity of structures and business functions, different attitudes of employees towards the company's final product suggest different methods and principles of motivation and monetary reward for all categories of personnel.
However, the existing wage system did not differ in diversity, focus on the final result and the required production behavior of the company's employees - managers of the commercial department received a simple commission percentage of sales volume, production workers had piecework wages, all other employees received a fixed salary, the amount of which depended on the employee’s ability to “knock out” a salary increase for himself, i.e. from a subjective factor not related to labor productivity. The lack of clear and understandable principles in the salary policy, subjectivity and arbitrariness, as well as the general level of monetary remuneration, which was below the market level, all these factors led to problems in the company's personnel policy. The company's performance fell, staff turnover increased, and the best specialists left. The company gradually turned into a “talent forge” for its competitors.
The company's management came to understand the fact that the basic problem lies in the area of motivating and stimulating the activities of employees, and decided to reorganize the monetary remuneration system in the company.
To change the existing remuneration situation in the company, a technology for developing and optimizing monetary remuneration was used, consisting of the following elements:
Diagnosis of work motivation, value orientations and job satisfaction of company personnel;
Determining the basic principles and rules of the company’s motivational policy, the content and structure of the compensation package;
Development of a base salary (a constant part of monetary remuneration) based on determining the intra-company value of positions and jobs;
Development of a variable part of monetary remuneration in order to enhance the stimulating effect of wages on labor productivity;
Development of a system of social benefits, effective social policy of the company;
Development of internal regulatory documents fixing the system of monetary remuneration for personnel;
Advisory assistance in implementing and monitoring the effectiveness of the monetary reward system;
Training HR employees in technologies for optimizing and improving the company’s compensation package.
Comprehensive incentive payments, basic and additional wages for staff
Development of basic salary (constant part of monetary remuneration)
The compensation package or reward system that is used in an organization consists of three elements - basic pay (basic salary, a constant part of monetary remuneration), additional payment (incentive payments, bonuses, bonuses, a variable part of monetary remuneration) and social payments or benefits ( benefits).
The basic salary is guaranteed compensation to the employee for his work in the organization, i.e. remuneration for the performance of official duties at one’s workplace in the amount and quality provided for by job descriptions or corporate standards.
The base salary remains constant over a fairly long period of time and does not directly depend on the employee’s current performance.
Bonuses or incentive payments (the variable portion of cash compensation) are usually linked to rewards for an employee's performance. These include commission payments, bonuses for fulfilling the plan, profit sharing, etc. Everything that makes up the variable part of the monetary remuneration for labor and is used to account for the performance of employees, linking the level of monetary remuneration with the overall performance of the company, division or the employee himself.
Benefits or social allowances are considered as remuneration that is not related to the quantity and quality of work, remuneration that employees receive for the fact of working in a given organization or enterprise. Benefits include medical insurance, paid vacations, free lunches, compensation for transportation expenses and other social benefits defined by law or unique to the organization.
The development of a basic salary (the constant part of monetary remuneration) includes several stages:
Description and analysis of jobs (positions).
Classification of jobs (positions) according to intra-company value.
Tariffication of jobs (positions) and determination of pay grades.
Establishment of base salaries, establishment of allowances and additional payments - formation of a system of constant (basic) wages, taking into account the results of market value analysis.
At this stage, it is necessary to identify categories of personnel for which different monetary reward systems will be developed. Typically there are core, support, maintenance and management personnel. Categorization is carried out in relation to the company's final product. Key personnel include employees directly involved in the production process (for manufacturing enterprises) or in the sales process (for trading enterprises, i.e., directly influencing the final product of the enterprise. Key personnel are “earning”, i.e., generating revenue for the enterprise .
Auxiliary personnel ensure the activities of the main one, indirectly participating in the creation of the final product, creating tools and labor for the main process.
Service personnel include employees involved in servicing the needs of the enterprise itself: administration, accounting, advertising, personnel service, etc.
Management personnel include top and middle management of the enterprise.
The structure and content of the compensation package and the principles of material compensation for different categories of personnel will be different, because the contribution of different categories to the final product is different and there should be differences in the remuneration system.
Description, analysis and classification of jobs (positions)
As a result of this stage of work, an idea of the functions of individual departments and positions (jobs) should be obtained, and this idea should be recorded in the relevant documents.
Below are the main information blocks on the basis of which the questions included in the corresponding questionnaires for conducting job analysis are developed:
place of work - department;
job title;
position of manager, employee;
positions of personnel directly subordinate to the employee;
main goal of the work;
a list of the main tasks and responsibilities of the employee;
main performance indicators - trade turnover, size of controlled financial resources, number of personnel, productivity, etc.;
information about the use of special equipment or machines;
information about the need to work with people - inside or outside the organization;
special circumstances such as inconvenient working hours, business travel, unfavorable and dangerous working conditions;
required education and professional qualification- minimum and desirable level;
need for training;
required experience - minimal and desirable;
special skills or abilities, such as the ability to work with numbers, the ability to speak clearly, etc.
Classification of jobs (positions).
Based on the analysis of the functions of jobs and positions, the next stage is carried out - analysis and classification of jobs (positions) according to the degree of value of each of them for the enterprise. This can be either a simple ranking based on intuitive criteria or a complex procedure for multi-criteria assessment and assignment of points to positions and jobs. As a result, it is necessary to obtain a list of positions that are hierarchically ordered and differ from each other in the scale of responsibility, the importance of the functions performed, the contribution to achieving the goals of the enterprise, the required level of qualifications, and the intensity of work.
A simple way: ranking according to the general criterion of the intra-company value of a position:
Carry out a hierarchical ranking of positions (from the general director to the courier);
Group positions by category (top managers, specialists, managers, service personnel, junior personnel, etc.);
Assign pay grades for each position, taking into account the “fork” for each position;
Complex method: scoring positions based on selected factors:
With a group of experts, identify key factors for evaluating positions (complexity of work, required qualifications, responsibility, tension, workload, etc.);
Determine the weights of assessment factors;
Develop a scoring matrix for each factor;
Conduct a scoring procedure for each position for each assessment factor;
Ranking positions depending on the amount of points received;
Determine “forks” for each position;
Assign pay grades for each position.
The classification of jobs (positions) at the Energia company was carried out using a scoring method using factor points.
First, job descriptions (positions) were obtained and developed job descriptions and regulations on departments, then job descriptions were analyzed.
The expert group (key specialists and department heads) identified the key assessment factors and the significance of each factor when assessing a position. As a result, the following factors emerged:
Table 13
| Evaluation factor | Sub-factor of assessment | Maximum points | Total |
| Required Qualifications | Education | 50 | 200 |
| experience | 150 | ||
| Difficulty of work | Mental effort | 100 | 150 |
| Physical effort | 50 | ||
| Initiative and independence | 150 | 150 | |
| Responsibility | Responsibility for the work of subordinates | 100 | 500 |
| Responsibility for contacts with clients and third parties | 100 | ||
| Material liability | 200 | ||
| Responsibility for the life and health of other people | 100 | ||
| Maximum position rating | 1000 | ||
The organization of remuneration is understood as a set of measures aimed at remuneration depending on its quantity and quality. When organizing labor, the following measures should be taken into account related to labor standardization, tariff standardization of wages, development of forms and systems of remuneration and bonuses for workers. Labor rationing is based on establishing certain proportions in labor costs required to produce a unit of product or to perform a given amount of work under certain organizational and technical conditions. The main labor standardization is the development and application of progressive norms and standards.
The main elements of tariff regulation of wages: tariff rates, tariff schedules, tariff and qualification reference book.
Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time (there are hourly, daily, monthly).
Tariff scale is a scale consisting of tariff categories and tariff coefficients that allow you to determine the wages of any employee. Different industries have different scales.
Tariff and qualification directory is a normative document, in accordance with which each tariff category is subject to certain qualification requirements, i.e., all main types of work and professions and the necessary knowledge to perform them are listed.
Elements of wages
Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is a social norm and represents the lowest limit of the cost of unskilled labor per month.
The salaries of engineers and employees are determined according to the staffing table, that is, based on the salary schedule and the number of employees in each group.
The wage fund of students is determined from the number and benefits they receive. The wages of workers, piece workers and time workers are calculated separately. The wages of workers are determined on the basis of technical standardization, that is, on the basis of the development of standards for the cost of working time per unit of production. Labor cost standards include time standards, production standards, and service standards. Production rate is a task for a pieceworker to produce products of the required quality per unit of time under certain conditions. Time standard - a period of working time (hours, days) during which a certain amount of product must be produced. The maintenance rate determines the number of mechanisms that a given (or several) must service during a shift.
IN modern conditions Labor relations in companies are built on the basis of employment contracts.
Employment contracts come in the form:
- Labor agreement - legal act regulating social and labor relations between employees and employers; is concluded at the level of the Russian Federation, subject of the Russian Federation, territory, industry and profession. Contract of employment established between the contractor and the customer, employee and employer.
- A collective agreement is a legal act regulating social and labor relations between employees of an organization and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.
An employment agreement (contract) can be concluded as temporary for a trial period, for the duration of work, for a period or indefinite (for life).
Forms of remuneration
Currently, depending on the economic indicators in which labor costs are measured, various forms of remuneration are used. Piece wages are set depending on the quantity and quality of labor expended. Time wages are set depending on the time the worker works and his qualifications. With piecework wage systems, the employee’s income is determined by multiplying the price by the volume of production. The rate is the product of the hourly tariff rate, corresponding to the level of complexity of the technological operation or work being performed, by the time standard. Lump-sum wages are established not for each production operation, but for the entire cycle of work, i.e., for a lump-sum task.
Currently, in the practice of companies, the general trend in improving payment systems and stimulating the work of personnel is the use of time-based systems in combination with additional payments and bonuses for the employee’s personal contribution to increasing the company’s income.
With a simple time-based system, an employee is paid only depending on the length of time he works for a given period. The contract form of remuneration involves payment for work performed with the following instructions: general position, responsibilities of the employee, responsibilities of the company, remuneration, working hours and rest time (unscheduled work is indicated here), social, social service benefits (vouchers, etc.), liability of the parties for failure to fulfill obligations. Commission wages are based on the commission agreement, which is concluded between the commission agent and the principal.
Forms and systems of wages
Nominal wage is the amount of money received over a certain period of time. Nominal wages do not reflect the price level, so an increase in wages does not mean a real increase in living standards.
Real wages are the number of goods and services that can be purchased with a nominal wage.
Real wage = (nominal wage) / (consumer price index)
The study of wage dynamics is carried out using indices.
The individual wage index can be determined by the formula:
i f = f 1 / f 0
- f 1- wages in the current (reporting) period
- f 0- wages in the base (previous) period
Wages can be paid for both time worked and unworked.
To determine the amount of remuneration, taking into account its complexity and working conditions of various categories of workers great importance has a tariff system.
The tariff system is a set of norms, including tariff and qualification reference books, tariff rates, and official salaries.
The tariff and qualification directory contains detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor.
The tariff rate is the amount of payment for work of a certain complexity produced per unit of time.
There are two main systems of remuneration: piecework and time-based. Piecework form of remuneration
The piecework wage system is based on piecework rates in accordance with the quantity of products (works, services) produced. It is divided into:
- Direct piecework (the employee’s earnings are set at a predetermined rate for each type of service or product produced);
- Piece-progressive (worker output within the norm is paid at established rates, in excess of the norm, payment is made at increased piece rates).
- Piece-bonus (wages consist of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).
- Indirect piecework (earnings depend on the results of workers’ work).
- Accord (the amount of payment is set for the entire range of work).
Example: a worker’s hourly rate is 30 rubles. The standard time for producing a unit of product is 2 hours. Price per unit of production is 60 rubles. (30 * 2). A worker has produced 50 parts.
Calculation: 60 rub. * 50 parts = 3000 rub.;
Example: price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker produced 120 units.
Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rub.;
Example: price per unit of production is 50 rubles. According to the provision on bonuses for the enterprise, in the absence of defects, a bonus is paid in the amount of 10% of earnings. In fact, the worker produced 80 units.
Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;
Example: employee wages are set at 15% of the wages accrued to the team. The crew's earnings amounted to
15,000 rub.
Calculation: 15000 * 15% = 2250 rub.;
Time-based form of remuneration
Time-based is a form of remuneration in which employees are paid according to an established tariff schedule or salary for the time actually worked.
With time-based wages, working time earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.
The time-bonus wage system has two forms:
- Simple time-based (the hourly tariff rate is multiplied by the number of hours worked).
- Time-based bonus (a percentage increase is established on the monthly or quarterly salary).
Example: employee’s salary is 2000 rubles. In December, out of 22 working days, he worked 20 days.
Calculation: 2000: 22 * 20 = 1818.18 rubles;
Example: employee’s salary is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.
Calculation: 2000 + (2000 * 25%) = 2500 rub.
Remuneration for managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.
In addition to remuneration systems, remuneration for employees of organizations can be established based on the results of completed work. The amount of remuneration is determined taking into account the employee’s work results and the duration of his continuous work experience in the organization.
The administration of the enterprise may make additional payments in connection with deviations from normal working conditions in accordance with current legislation.
Modern approaches to solving this problem involve abandoning traditional time-based or complexity-based pay systems and replacing them with compensation consisting of a base rate and additional incentive payments (depending on individual results and/or department/company performance).
Forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this purpose, various indicators are used that reflect the results of labor and the actual time worked. In other words, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective performance results. The structure of wages depends on how the form of labor is used in the enterprise: whether it is dominated by a semi-fixed part (tariff, salary) or a variable part (piecework, bonus). Accordingly, the influence of material incentives on the performance indicators of an individual employee or a team of a team, site, or workshop will also be different.
The tariff system is a set of standards with the help of which differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in tariff system and thus being its main elements, include tariff schedules and rates, tariff and qualification reference books.
Tariff scales for wages are a tool for differentiating wages depending on its complexity (qualifications). They present a scale of relationships in wages for various groups of workers, include the number of categories and the corresponding tariff coefficients.
The tariff rate corresponding to a particular category is obtained by multiplying the tariff rate of the 1st category by the tariff coefficient of the corresponding category. Tariff rates can be set either in the form of fixed single-digit values, or in the form of “branches” that define limit values.
For the tariffication of work and the assignment of tariff and qualification categories, tariff and qualification reference books are intended, which include tariff and qualification characteristics: they contain the requirements for a particular category of worker in the relevant profession, for his practical and theoretical knowledge, for educational level, and for a description of work , the most common by profession and qualification category.
There are dozens of salary systems. Currently, the main forms and salary systems are used, presented in Table 2 (Appendix 2).
Table 2. Basic forms and systems of wages
|
Forms of remuneration |
Pay systems |
|
Piecework |
Direct piecework Piece-bonus Piece-progressive Two bet system Piecework with guaranteed minimum Indirect piecework Commission Contracting |
|
By object of accrual: Individual Collective |
|
|
Time-based |
Direct time Time-based bonus Time-based with controlled production Payment via workdays By calculation method: Hourly Daily Menstrual |
|
Contract Tariff certification Pay through skill levels |
The general trend is to expand the scope of application of systems based on time-based payment with the issuance of a standardized task and a fairly large share of the bonus (up to 70%) for the employee’s contribution to increasing the organization’s income.
The main forms of wages are time-based and piece-rate wages.
Time-based payment is such a form of payment when the employee’s basic earnings are calculated at the established tariff rate or salary for the time actually worked, i.e. basic income depends on qualification level employee and hours worked. This form of organizing remuneration is more common. It is used for those workers whose work cannot be strictly standardized, and the results cannot be accurately taken into account, and also in the case when production output in quantitative terms is not a decisive indicator. The time-based form of remuneration is also used when work is carried out at a compulsorily regulated pace (on conveyors). The time-based form of remuneration has an important positive quality from the point of view of hired workers: it reduces the risk of unreasonable fluctuations in wages, reduces the degree of social tension associated with the rigid measurement of the result of labor, characteristic of the piece-rate form of remuneration. At the same time, the time-based form of remuneration forms the basis of a certain risk for the entrepreneur: due to the fact that in this case the earnings of workers are not related to their productivity, the incentive to work efficiently is reduced. To overcome this problem, entrepreneurs use various systems of salary increases for distinguished employees.
Also, the use of time-based wages is justified when the worker’s functions are reduced to observation, there are no quantitative indicators of output, strict time recording is organized and maintained, workers’ labor is correctly charged, and service and number standards are used.
Time-based payment can be direct and time-bonus
With a direct time-based wage system, the amount of wages depends on the tariff rate or salary and the time worked.
Salary = St * Tf,
With a time-based bonus system of remuneration, an employee receives an additional bonus in addition to his salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the employee’s contribution to the overall results of labor.
Salary = Tf * St + % bonus,
where St is the tariff rate (reflects the quality of labor),
Tf - time worked (amount of labor)
According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly.
When paying hourly, earnings are calculated based on the hourly tariff rate and the hours actually worked by the employee.
With daily wages, wages are calculated based on fixed monthly salaries (rates), the number of working days actually worked by employees in a given month, as well as the number of working days provided for by the work schedule for a given month.
Salary = salary (rate) / number of working days provided for by the work schedule for a given month * number of days actually worked
Many enterprises use time-bonus wages; the calculation method is hourly and monthly. Wages are calculated based on the tariff rate per hour and the actual time worked, which is noted in the time sheets. Time wages are then calculated based on the tariff rate.
When paying monthly, employees' wages are calculated according to the salaries approved in the staffing table by order of the enterprise, and the number of days of actual attendance at work. This type of time-based payment is called a salary system. Thus, the enterprise pays for the labor of engineering and technical workers and employees.
Figure 1 shows that time wages are determined not by a specific result of work, but by the time that the employee works in the organization. This is, of course, not about paying for attendance. He is obliged to perform the work to the best of his strength and abilities. Only the level of earnings remains constant and does not fluctuate depending on its corresponding labor costs. The amount of time-based wages depends on the tariff agreement and individual assessment of the employee’s performance.
Rice. 1.
With time-based wages with controlled daily output, a tariff rate of wages is established for the hour worked, and the employee receives a salary in accordance with the rate and time worked. However, the rate itself presupposes the fulfillment of a certain production norm, and in case of non-fulfillment (over-fulfillment), the rate changes.
Salary = rate for 1 hour * number of hours worked,
Payment through workday: workday is a measure of the labor costs of collective farmers in the public economy and their share of participation in distributed income, used on collective farms until 1966 (the number of workdays worked determined the labor participation of each collective farmer in the public economy; the qualitative assessment of labor in workdays was expressed in the differentiation of work by complexity (during the day a collective farmer could complete work that was estimated from 0.5 to 4 workdays or more), in additional accrual (write-off) of workdays for exceeding (underfulfilling) the yield and productivity plan).
Piece-rate wages: under this system, a worker’s basic earnings depend on the price set per unit of work performed or product manufactured (expressed in production operations: pieces, kilograms, cubic meters, team sets, etc.).
The piecework form of remuneration according to the payroll method can be direct piecework, progressive piecework, piecework-bonus, piecework, indirect piecework. According to the object of accrual, it can be individual and collective.
With a direct individual piecework system, the size of a worker’s earnings is determined by the amount of products produced by him over a certain period of time or the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the worker's earnings increase in direct proportion to his output. To determine the rate for this system, the daily tariff rate corresponding to the type of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly tariff rate corresponding to the type of work by the time standard expressed in hours.
Salary = Q * Price,
where P is the piece rate (expresses the level of wages per unit of production)
P = Ts / Nvyr = Ts * Nvr,
where Tc is the tariff rate; Nvyr - production rate; NVR is the norm of time.
The progressive piece-rate system, in contrast to the direct piece-rate system, is characterized by the fact that workers are paid at constant rates only within the established initial norm (base), and all production in excess of this base is paid at rates that progressively increase depending on the excess of production norms.
The increase in prices, expressed as a percentage of the premium to the basic price for a unit of product produced in excess of the norm, is established on a certain scale consisting of several steps. The number of steps varies depending on production conditions.
A progressive increase in prices for products manufactured by workers above the norm should be built in such a way that the cost of work as a whole does not increase, but, on the contrary, systematically decreases by reducing the share of other costs falling per unit of production.
The use of a piece-rate progressive system is advisable only in case of an urgent need to increase labor productivity in areas that limit production output for the enterprise as a whole, that is, in the so-called “bottlenecks” of production. At the same time, in order to correctly calculate the percentage of fulfillment of production standards, and, consequently, the amount of progressive additional payments, it is necessary to accurately take into account working hours.
Under a progressive piece-rate system, the worker's earnings grow faster than his output. This circumstance excluded the possibility of its mass and permanent use.
Salary = Q*Rate + ?Q*Rate
This system increases production costs.
With a piece-rate system, earnings depend not only on payment at direct piece rates, but also on the bonus paid for fulfilling and exceeding established quantitative and qualitative indicators. This form of remuneration is widespread in industry. The amount of earnings is directly dependent on the volume of work performed and the prices for this work. This form contributes to increased labor productivity and improved employee qualifications.
The worker’s earnings will be higher the more work he completes, and prices for work are set by calculation.
Salary = volume of production * price + bonus
Under an indirect piece-rate system, a worker's earnings are made dependent not on personal output, but on the results of the labor of the workers they serve. This system can pay for the work of such categories of auxiliary workers as: repairmen, equipment adjusters serving the main production. Calculation of a worker's earnings with indirect piecework payment can be made either on the basis of indirect prices and the number of products manufactured by the workers served. To obtain an indirect rate, the daily wage rate of a worker paid according to the indirect piece-rate system is divided into the standard of service established for him and the standard of daily output of the workers served.
Salary = daily wage rate of the worker / established standard of service and standard of daily output of the workers served
With a lump sum system, the amount of payment is set not for a single operation, but for the entire predetermined set of works with a determination of the deadline for its completion. The amount of remuneration for performing this set of works is announced in advance, as is the deadline for its completion before the start of work.
If performing a chord task requires long term, then interim payments are made for work practically completed in a given billing (payment) period, and the final payment is made after the completion and acceptance of all work on the job. It is practiced when differentiating rates according to the intensity of work for piece workers and time workers; if piece work is not completed on time, it is paid not at the rates of piece workers, but at the rates of time workers.
Figure 2 shows some piecework forms of remuneration and the dependence of wages on the amount of time.
Fig 2.
In a commission-based wage system, the salary consists of one part: employees receive only a certain percentage of the income or profit they bring to the organization. Such a remuneration system can be used, for example, for workers engaged in delivery or distribution trade, when the time worked cannot be verified. As a safety net in a commission-based wage system, so-called minimum wages are sometimes used. They will be received by workers whose salary, calculated using a set percentage, will be less than the minimum wage.
There are many types of commission forms of remuneration that link the remuneration of employees to the performance of their activities. The choice of a specific method depends on what goals the organization is pursuing, as well as on the characteristics of the product being sold, the specifics of the market and other factors.
For example, if an organization seeks to maximize total sales, then, as a rule, commissions are set as a fixed percentage of sales volume.
If an organization has several types of products and is interested in intensively promoting one of them, then it can set a higher commission percentage for this type of product.
If an organization seeks to increase production capacity utilization, then it is necessary to direct employees to implement maximum quantity units of production, for which a fixed monetary amount may be established for each unit of production sold.
To provide stable operation throughout the organization, remuneration for employees of the sales department can be made in the form of a fixed percentage of the base salary when the implementation plan is fulfilled.
Controlled daily production system. Within its framework, the hourly tariff rate is revised once every quarter or six months, increasing or decreasing depending on the fulfillment of standards, the degree of use of working time, compliance with labor discipline, and combination of professions. Each of these factors is assessed separately and then integrated into an overall assessment that influences the tariff rate.
Two bet system. Those who fulfill the norm at the base rate, those who do not fulfill or exceed them - respectively, at a lower or increased rate, for example, by 20%. Payment system depending on the growth of qualifications. The basis is the number of conditional “qualification units” acquired, which can be up to 90. When mastering a new specialty, the employee receives a bonus. For example, according to experts, average worker can master 5 “qualification units”, spending 7.5 months on each.
Collective piecework wage system. Under it, the earnings of each employee are made dependent on the final results of the work of the entire team or site.
The collective piecework system makes it possible to use working time productively, widely introduce the combination of professions, improves the use of equipment, promotes the development of a sense of collectivization and mutual assistance among workers, and helps strengthen labor discipline. In addition, collective responsibility for improving product quality is created.
With the transition to this remuneration system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is financially interested in completing all the work assigned to the team.
Payment of workers under a collective piece-rate system can be made either using individual piece rates, or on the basis of rates established for the team as a whole, i.e. collective rates.
It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the salary of each worker is determined based on the price for the work he performs and the quantity of suitable products released from the assembly line.
However, the piecework form of remuneration and its systems are quite complex to manage, since they require the use of effective production standards, norms and regulations that require periodic revision. The difficulties of psychological perception by workers of the piecework form of remuneration and its systems, as well as cases of negative attitude of trade unions towards them, are noted. In addition to what has been said, it can be said that the piecework form of remuneration cannot be applied to all types of work.
When using collective piece rates, a worker’s salary depends on the output of the team, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker and the adopted method of distributing collective earnings.
The main task of salary distribution is to correctly take into account the contribution of each employee to the overall results of work.
Two main methods are used to distribute collective earnings among team members.
The first method is that earnings are distributed among team members in proportion to tariff rates and time worked.
The second is using the “labor participation rate”.
Each employee is assigned a labor participation coefficient. The coefficient must correspond to the employee’s contribution to the final result of the organization’s activities.
The amount of wages per employee is calculated as follows:
Payroll / total amount of KTU * KTU of a specific employee,
where KTU is the labor participation coefficient.
The wage fund is determined monthly based on the performance of the entire workforce.
The contract form of remuneration has become widespread. Its essence is the conclusion of an agreement under which one party undertakes to fulfill certain work, takes the contract, and the other side, i.e. The customer undertakes to pay for this work upon completion. The earnings of a team of Zbr workers are determined by multiplying the brigade piece rate per unit of production Zbr sd by the actual volume of work performed by the team B br fact:
Z br = Z br sd * In br fact 11,
If a team performs a variety of work and they are assessed at different prices, the total earnings of the team is determined as the sum of the prices for each type of work.
A tariff-free wage system is a system in which the wages of all workers represent the share of each worker in the wage fund.
A tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production. This system is used for personnel management of auxiliary workers, for time-wage workers.
A type of non-tariff wage system is the contract system. The contract system provides for the conclusion of an employment contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.
In the contract form of hiring workers, wages are calculated in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and level of remuneration, a specific task; various additional payments and allowances may be provided for professional skill and high qualifications , for knowledge of foreign languages, for deviation from normal working conditions, etc., consequences in case of early termination of the contract.
The emergence of a tariff-free system is associated with the desire to overcome equalization in wages and overcome the contradictions between the interests of an individual employee and the team (enterprise) as a whole. Another reason for their appearance is the deformation of the qualification structure of personnel. To eliminate the deformation of the qualification structure of personnel, qualification level coefficients (QL) are used - a mandatory element of any tariff-free system. Qualification coefficients, compared to the system of tariff categories, have significantly greater opportunities for assessing the growth of qualifications. Typically, workers at the age of 35-40 reach the highest rank and they have no prospect of increasing the rank (and therefore increasing the tariff salary). The qualification level can increase throughout one’s working life, which increases interest in increasing qualifications and professional skills in the formation of a “broad profile” employee.
The flexible, tariff-free system is based on a system of coefficients, which are most often divided into two groups. The first group includes coefficients assessing the length of service, qualifications, professional skills, and importance of the employee. These evaluation characteristics summarize the qualification level coefficient (QL), the main part of earnings corresponds to it (60-70%). The second group of coefficients includes estimated characteristics of the employee’s labor productivity and the degree of solution to the tasks facing the front. The share of earnings determined by this group of coefficients is respectively 30-40% of earnings.
Today, wage systems called pay for knowledge are beginning to spread in the West. Their fundamental principle is to reward the acquisition of additional skills and knowledge, rather than contribution to the achievement of organizational goals. In this case, highly skilled workers may be paid more than their managers, but the difficulty is to determine what kind of knowledge is rewarded.
The type, remuneration system, size of tariff rates, salaries, bonuses and other incentive payments, as well as the ratio of their amounts between individual categories of personnel, the enterprise determines independently and fixes them in the collective agreement and other local regulations.
In its structure, wages consist of three components: main (constant, basic), additional (variable) and wages paid taking into account social factors.
Main part of salary is formed from tariff earnings with allowances that regulate it (for labor productivity, rising cost of living, etc.). It is calculated as the product of the tariff rate, taking into account the applicable allowances for the time worked.
The size of the basic salary depends on the type of activity. If a particular activity places high demands on the employee, then high wages are paid, and vice versa. The question here is not what requirements the employee can fulfill. The type of activity prescribed is of decisive importance in this case.
Procedurally, the orientation of the requirements placed on an employee can be carried out through the classification of work, expressed by a summary and analytical assessment of it. Tariff agreements often provide indicative examples to which the classified activity is compared. If there is significant similarity, the classified activity is brought into line with the tariff categories of the indicative examples. Behind this principle of determining the basic wage is a clear postulate: “for equal work, equal wages,” compliance with which has made it possible to significantly reduce wage discrimination among various groups of workers (women, young workers).
Along with the orientation of the basic salary to the type of activity, individual enterprises determine this type of salary taking into account length of service or the number of years worked.
Pay for length of service is relative, since, given the same requirements, employees with more years of service receive higher wages in comparison with younger colleagues. As a production argument, greater experience is brought to the fore in this issue, as well as the corresponding labor productivity of employees who have worked for many years. In addition, an increase in wages due to length of service can serve as a link between the employee and the enterprise. Thus, the basic salary, in contrast to the salary calculated depending on the requirements for the employee, is also associated with the personal characteristics of the employee.
The additional part of the salary for time worked includes piecework and various bonuses to the basic salary.
In many remuneration systems, as a supplement to the basic salary, there is an indicator that entitles one employee or an entire group to receive a bonus for special performance results. The bonus is intended equally to reward employees for labor productivity expressed in quantitative units of measurement, and, in addition, for the qualitative results of the various types(number of defective products in a batch of goods, degree of machine utilization, equipment downtime). Next, you should determine the amount of work performed, on which the payment of the bonus, the total amount of work performed, and the bonus process itself depend.
In turn, additional wages can be divided into legislative (or contractually established) and “voluntary” (on the part of entrepreneurs).
At the organizational level, the wage structure is formalized in the wage fund, which covers the first and second components.
Wages paid taking into account social factors include payments that are not directly related to the work performed, such as insurance payments or reimbursement of parents' fees for children in preschool institutions. This type of salary can be considered as an indirect form of staff remuneration.
These forms of remuneration are, as a rule, aimed at satisfying the socially significant needs of workers, therefore in economic literature they appear in the same way as “social payments”. Their function is to tie the employee to the enterprise in the future if, due to his inherent needs, it subjectively seems to him that the wages he receives, “determined by the system,” are too low for him. In this sense, the function of attachment to an organization is not social, but economic in nature.
The main problem in organizing remuneration in modern conditions is the establishment of a remuneration system adequate to market relations. Solving this problem is quite difficult, since the old system of organizing labor standards and remuneration has been destroyed, and a new one, as a rule, has not yet been created. Existing systems for organizing remuneration are based on old principles of its organization, which does not meet modern requirements. To build a new system of organizing remuneration, it is necessary to study the positive experience existing forms and wage systems.
Most modern wage systems consist of two parts: basic (fixed) and additional (variable, depending on various factors), providing incentives to workers.
As part of the system of controlled daily production, the hourly tariff rate is revised once every quarter or half a year, changing depending on the fulfillment of standards, the degree of use of working time, compliance with labor discipline, and combination of professions. Each of these factors is assessed separately and then integrated into an overall assessment that influences the tariff rate.
The basis of the payment system, depending on the increase in the level of qualifications, is the number of acquired conditional “qualification units”, which can be up to 90. When an employee masters a new specialty, the number of units increases. According to experts, the average worker can master 5 “qualification units”, spending 7.5 months on each.
The basic principle of the pay-for-knowledge system is to reward the acquisition of additional skills and knowledge, rather than contribution to the achievement of organizational goals. In this case, highly skilled workers can earn more than their managers. With this payment system, it is difficult to determine what kind of knowledge should be rewarded.
Pay for competence is used for managers and specialists when, along with knowledge, the level of competence is one of the most important factors in competition. But such a system does not take into account work results, so it must be supplemented by others in which payment for knowledge or competence determines the base salary. Taking into account qualifications, firms pay according to the category of work, but the employee and wage increases are made dependent not so much on output as on qualifications. Having mastered a new specialty or improved qualifications, an employee receives a salary increase.
In accordance with the Halsey system, earnings consist of two parts: the first is determined by a fixed hourly rate (based on past working conditions, which is the main disadvantage of this system) and the actual working time spent; the second is piecework earnings or a bonus for the fact that actual labor costs turned out to be less than the standard ones. The amount of earnings is determined by the tariff rate, the time saved and a coefficient showing what proportion of the time saved is paid (from 0.3 to 0.7, but most often 0.5). As a result, labor costs are reduced.
In Bedeau's system, each minute of working time is called a "point". In addition to the basic salary, the employee receives a remuneration, which is calculated as the product of 0.75 of the number of points filled by the employee per hour by 1/60 of the hourly wage.
In the Rowan system, a certain time limit is set for completing a job, but if the worker does not fulfill the norm, a time rate is guaranteed. The reward is a share of the time rate equal to the share of time saved. Its size depends on the level of increase in labor productivity, determined by the difference between actual and standard time, referred to standard time. Thus, it is an hourly wage for the time actually worked plus a percentage of it.
Barth's system with vibrating distribution does not guarantee the preservation of tariff earnings if the norm is not met. The amount of wages is determined by the product of the tariff rate and the square root of the product of square and actual time.
In the Scanlon system, the main indicator of bonuses is a reduction in the wage intensity of products due to wage savings compared to the standard value (the corresponding coefficients are most often calculated for 3, 6 or 12 months of the past year). If wage costs are below the standard value, a bonus fund is formed in the amount of 75% of the savings, of which 20% is allocated to the reserve for payments during difficult periods. If there are none, then the reserve is distributed at the end of the year V.V. Travin, V.A. Dyatlov. Enterprise personnel management. - M.: Delo, 2010. - 487 p..
With direct piecework wages with a guaranteed time rate, payment at a rate for time worked is applied when labor productivity does not reach established level. If it is exceeded, wages increase in accordance with the increase in labor productivity. In a number of cases, a progressive dependence of payment on labor productivity is introduced in the form of a system of “high standard hours” or “high piece rate”, and the worker’s labor is paid in proportion to the quantity of manufactured products or the coefficient of fulfillment of standards at an increased tariff rate (excess coefficient - 1.25- 1.33).
The piece-rate regressive wage system assumes that earnings increase more slowly than labor productivity increases. Such payment is used for work with a high proportion of manual labor, when it is difficult or impossible to calculate standards. This system is based on previous years' experience and is therefore not accurate. It guarantees time-based payment at the tariff rate if production has not reached the agreed minimum.
In accordance with the Taylor system with differentiated piece rates, when standards are not met, the rate is 0.8, when standards are met and overfulfilled - 1.1-1.3.
In accordance with the Merrick system, when completing a task up to 60%, the employee faces dismissal, when completing a task in the amount of 61-83%, he receives a rate, in the amount of 81-100% - 1.1 rates, more than 100% - 1.2 rates.
The Gantt system involves a combination of variable and piecework payments, applied depending on the achieved level of labor productivity. When a task is completed less than 100%, time-based payment at low rates is applied; if it is over-fulfilled, piecework payment is applied at a higher rate.
Empirical wage systems (Emerson, Bigelow, Knappel, etc.) differ in the rate adjustment coefficients when the level of compliance with standards increases. If the latter changes from 67 to 100%, payment is made at tariff rates that increase to 20-25%. The coefficients are determined empirically, but usually increase by 1-1.25% for each percentage increase in efficiency. Calculations in such systems are usually carried out based on the deviation of weekly or monthly averages. For example, under the Emerson system, standards are established for this and the actual time for completing the task is recorded.
Ownership can be achieved by selling stock options to employees at fixed prices. The shares are free, so their transfer to employees is beneficial to the company and at the same time binds the employees to it. The transfer of shareholder ownership to workers and employees generally contributes to an increase in the quality of work, satisfaction with it, and an increase in labor productivity by approximately 1.5%.
Profit sharing has been used since the end of the 19th century. and consists in the distribution of its additional value; at the same time, up to 75% of it can go to the staff. Such payments are usually made monthly so that people can clearly see the concrete results of their efforts. Profits can be paid either as part of the total salary or as an addition to the bonus. The profit sharing system is limited by the fact that not all factors of its increase depend on the employee; It is difficult for employees of large organizations to evaluate their own contribution to overall results, and in addition, there is a risk of losing income. So participation in profits can turn into “participation in losses” Erokhin R.I., Samrailova E.K. Analysis and modeling of labor indicators at an enterprise / Ed. A.I. Rofe. - M.: "MIK", 2010..