Hello! In this article we will talk about piecework wages.

Today you will learn:

1. What is piecework wages and where is it applied?
2. What types of piecework wages exist;
3. What are the prerequisites for transferring to piecework wages;
4. Advantages and disadvantages of this type of payment.

One of the most important aspects of organizing labor activity in a company is the choice of the form of monetary remuneration for employees. We are most familiar with the time-based form, when salaries are calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities where it is extremely important for the employer to motivate the employee to improve performance, and also where it is possible to keep quantitative records of the work performed. Then another common form is used – piecework wages.

What is piecework wages?

Piece wages – This is a type of monetary remuneration for an employee where his earnings directly depend on the units of production he produces or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

• Download a sample piecework wage agreement

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, and teachers are on temporary duty. Piecework wages are typical for such professions as turner, welder, taxi driver, and member of a repair team.

However, there are often cases when, to further motivate an employee, an employer uses a calculation procedure that is characteristic of both forms. The employee is paid a monthly fixed salary, most often small but guaranteed, so that the employee has something to live on in case of the “off season”. In addition, the employee receives payment per unit produced or a percentage of sales.

Example. In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to the salary, may pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that using the carrot of a monetary reward is much more effective than threatening them with the stick of dismissal for being idle on the sales floor.

Concepts inextricably linked with the word “piecework”

Production rate - the number of units of products established by the company that must be manufactured within a certain time frame. Usually they talk about hourly, daily and monthly norms.

Tariff rate (salary) – minimum guaranteed monthly wage for a given skill level. Indicated in . The salary is only part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits.

Price - this is the amount of earnings for one unit of work performed or products produced. It is calculated through the ratio of the tariff rate to the production rate.

Tariff schedule - tariffication of wages based on the complexity of the work and the qualifications of the employee. There are ranks or categories (for example, engineer of the first category or piece worker of the 5th category).

Calculation of piecework wages

Let us give two examples of such calculations.

Example 1. The daily rate of processing parts on a milling machine for a milling machine operator is 120 pieces. The daily rate for the tariff is 1200 rubles. In one month, the employee processed 2,400 parts.

The piece rate is calculated by dividing the daily tariff rate by the daily rate for parts:

R = 1200/120 = 10 rubles/pcs.

In this case, the monthly salary of the master will be:

Z = 10*2400 = 24000 rub.

Example 2. The calculation looks somewhat different when the standard determines not the number of products, but the time period.

The time limit for using the machine is set at 30 minutes per operation. The hourly tariff rate is 150 rubles. During the month, the employee performed 600 operations.

We calculate the piece rate:

R = 150*30/60 = 75 rubles/operation

Monthly earnings will be:

Z = 75*600=45000 rub.

Types of piecework wages for workers

The existence of several types of this payment is explained by the diverse specifics of existing work where piecework payment is used.

Let's look at its main types with examples:

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages if the necessary prerequisites are met:

• Well-established accounting of manufactured products or services provided;
• Presence of an uninterrupted supply of materials and everything necessary for work;
• Effective quality tracking;
• Developed logical tariff systems and local standards;
• The ability to take into account quantitative data on the performance of each employee separately;
• The existing need at this level of company development is to increase the level of production (sales) multiple times.

The conditions for piecework wages are specified in individual and collective labor contracts, work acceptance certificates, work orders, as well as in the Regulations on remuneration. The latter is understood as a normative act that is valid only within the enterprise, which stipulates the procedure for calculating wages, the timing of payment of benefits to employees, the rules for paying bonuses and allowances.

When approving such a document, the employer proceeds from the financial capabilities of his organization and also takes into account the norms of the Labor Code.

All important information should be specified in the Employment Contract, preferably in as much detail as possible.

Advantages and disadvantages of piecework wages

If an employer transfers his workers to piecework, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.

Let's look at them:

There is no ready answer as to what form of wages or what type of piecework will be best. Everything is very individual and, above all, depends on the type and conditions of the organization’s activities. The same system can work differently in two teams. It seems to us that only with experience, through trial and error, will the employer be able to develop the necessary scheme of monetary motivation for his employees.

Forms of remuneration: their features and advantages, calculation of wages for each of them

Peculiarities of payment for work combining positions and business trips

Features of payment of vacation pay and calculation of sick leave

Remuneration of an employee (wages) in accordance with the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation (additional payments and allowances of a compensatory nature, including including for work in conditions deviating from normal conditions, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Remuneration issues are regulated by:

• Labor Code of the Russian Federation;
• Federal Law of December 14, 2015 No. 376-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””;
• Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On the minimum amount of increase in wages for work at night”;
• Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages”;
• Federal Law of November 24, 1995 No. 181-FZ “On social protection of disabled people in the Russian Federation”;
• Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the specifics of sending employees on business trips.”

The amount of wages to employees is determined depending on the position held, the category of the employee, his qualifications, type of unit, professional level and taking into account the employee’s personal contribution to the accomplishment of assigned tasks.

Each enterprise uses its own remuneration system, i.e., the procedure for calculating the amount of wages to be paid to employees in accordance with the job functions performed and the results of work, including the size of tariff rates, salaries (official salaries), additional payments and compensation allowances.

There are two types of wages:

1) basic wage (BW) - wages for time worked, payment at tariff rates, salaries, bonuses, additional payments and allowances;

2) additional wages (AS) - payments for unworked time provided for by labor legislation (payment for regular vacations, severance pay upon dismissal, remuneration when sent on a business trip, etc.).

Basic salary

The main form of remuneration is divided into time-based and piece-rate.

Most often, at enterprises, all employees are differentiated into categories of workers depending on the nature of the work performed, which makes up the content of labor:

• managers;
• specialists;
• production workers;
• auxiliary workers.

When paying managers and specialists, as a rule, a time-based form of remuneration is used, while production and auxiliary workers are paid on a piece-rate basis.

With time-based wages An employee’s salary depends on the time actually worked and his tariff rate or official salary, and not on the number of works performed. There are two types of time-based wages: simple time-based and time-based bonuses.

With a simple time-based form of remuneration wages are determined based on the fixed official salary (or tariff rate) and the actual time worked according to the working time sheet.

Example 1

We will calculate the wages of employees of Alpha LLC (the form of remuneration is time-based).

Ivanov I.I. and Sidorov P.S. worked a full working month, as evidenced by the letter code “I” in the time sheet (Table 1), and Yakovlev S.A. and Yakushin V.S. are part-time workers month: the letter code “DO” indicates unpaid leave granted to employees with the permission of the employer.

According to the staffing table (a regulatory document regulating the structure and number of the enterprise, indicating the salary for each position) of Alpha LLC, the official salary of an engineer of the 1st category is 40,000 rubles.

If an engineer of the 1st category of Alpha LLC has worked a full working month, he will receive 40,000 rubles, if part-time, his salary is determined by dividing the established monthly salary by the calendar number of days of the month and multiplying by the number of working days worked:

Salary Yakovlev V.S. = (40,000.00 / 21) × 20 = 38,095.24 rubles.

The wages of technicians are determined based on an hourly or daily tariff rate, taking into account the category and the number of hours or days worked.

The hourly tariff rate for 4th category equipment is 110.40 rubles, 6th category equipment is 136.99 rubles.

Salary Sidorov P.S. = 168 hours × 136.99 rubles. = 23,014.32 rubles;

Salary Yakushin V.S. = 152 hours × 110.40 rubles. = 16,780.80 rub.

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With a time-bonus form of remuneration wages are determined based on a fixed official salary (or tariff rate), time actually worked according to the time sheet and the bonus component according to the company’s regulations.

The bonus regulations provide for indicators and bonus conditions, subject to which the employee is paid a bonus, for example:

• fulfillment of the production plan;
• increase in labor productivity;
• improving the quality of manufactured products;
• mastering new equipment and technology, etc.

From the regulations on bonuses for employees of Alpha LLC:

Bonuses are not paid if:

• the production plan has not been fulfilled and/or the quality of the products produced does not meet the standard;
• during the calendar month, the employee violated labor and/or production discipline, internal labor regulations;
• job responsibilities stipulated by the employment contract or job descriptions were not performed or were not performed properly;
• orders, instructions and instructions from the leadership of the unit or the organization as a whole were not followed, etc.

Example 2

Let’s use the data from example 1 and calculate the wages of workers with a time-bonus form of remuneration, taking into account the terms of the bonus provision (there are no penalties):

Salary Ivanov I.I. = 40,000.00 × 1.2 = 48,000.00 rub.;

Salary Yakovlev V.S. = 38,095.24 × 1.2 = 45,714.29 rubles;

Salary Sidorov P.S. = 23,014.32 × 1.2 = 27,617.18 rubles;

Salary Yakushin V.S. = 16,780.80 × 1.2 = 20,136.96 rubles.

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Piecework form of remuneration based on quantitative and qualitative indicators of labor results. It is used simultaneously with labor standardization and the establishment of time standards, production standards, etc.

Employees receive wages depending on the quantity of products produced (work performed or services provided) at piece rates approved within the enterprise per unit of products produced (work or service).

The piecework form of remuneration is divided into individual and collective.

Individual involves calculating wages to each worker for the amount of work actually completed. Collective wages depend on the amount of work performed by the entire team (team).

In addition, the piecework form of remuneration is divided into:

• simple piecework;
• piecework bonus;
• piecework-progressive;
• chord.

Simple piecework form of remuneration (individual) is based on a tariff system created on the basis of tariff rates, the tariff schedule and the unified tariff and qualification directory of works and professions (ETKS).

Tariff schedule- this is a set of tariff categories of workers - indicators of qualifications and level of work. Tariff rates express in monetary form the amount of remuneration for workers of various qualifications per unit of working time, depending on their qualifications, conditions, and intensity of work.

Tariff rates may increase depending on working conditions.

According to Art. 147 of the Labor Code of the Russian Federation, the minimum increase in wages for employees engaged in work with harmful and (or) dangerous working conditions is 4% of the tariff rate (salary) established for various types of work with normal working conditions. The specific amounts of wage increases are established by the management of the enterprise.

Example 3

To pay workers at Alpha LLC, a six-digit tariff scale is used. For each calendar year, the enterprise sets uniform hourly wage rates for workers, taking into account wage indexation (Table 2).

table 2

Unified hourly tariff rates

Time is standardized for each type of work (product or service) of a manufacturing enterprise, as a rule, by a standardization engineer and approved by the head of the enterprise (Table 3).

Table 3

Time standards for performing repair work on unit A-001

For each employee, an individual personal account, work card, work order or other document established by the local act of the enterprise is issued per month, which displays how much and what kind of work he has performed (Table 4).

Table 4

Personal account of 4th category repairman O. I. Abramtsev for October 2016.

A 4th category repairman, in accordance with the time standards approved by the enterprise, can only perform work on the acceptance of the unit, assessing its technical condition and assembly, related to 4th category work, the tariff rate is 110.4 rubles/hour.

Abramtsev O.I. will receive 19,125.7 rubles per month. excluding allowances and bonuses, if any.

Let us define his individual output, i.e., labor productivity, as the difference between the standardized time and the actual one.

Actual time is determined by the monthly time sheet (168 hours), normalized time is determined by the personal account (173.24 hours). Thus, the development of time standards for Abramtseva O.I. is 5.24 hours, or 103%.

_______________________

Simple piecework form of remuneration (collective) is similar to individual, the main difference is that workers are united into teams to perform work more efficiently, while the volume of work and wages are distributed among the entire team.

Example 4

The time standards for work performed and the uniform hourly rates approved by Alpha LLC are the same for individual and collective forms of remuneration.

A personal account (or other document) is also issued, only it has a slightly different appearance - it is issued not for one employee, but for the entire team as a whole, regardless of who performed what work (Table 5).

Table 5

Personal account of brigade A for October 2016.

As we can see, the team “earned” 129,478.06 rubles. This amount must be distributed among the team members. There are two main ways:

1) each employee “takes” from the total earnings what is due to him according to his rank and actual time worked, and the remainder is distributed equally;

2) the labor participation coefficient (LFC) is applied - an indicator of taking into account the personal contribution of each employee. The degree of participation of each employee is determined by the brigade council; the decision is made by a majority (at least 2/3 of the total composition) of the brigade members and is documented in the minutes of the brigade council meeting.

Based on the personal account of the team, a wage distribution sheet is drawn up (Table 6).

Table 6

Payroll sheet for workers of team A for October 2016.

The total piecework earnings for the team is RUB 29,581.18. (129,478.06 - 99,896.88 rubles) - this is the balance that needs to be distributed. To do this, you need to calculate step by step:

1) wages according to the tariff - the product of the actual time worked by the hourly tariff rate of the corresponding category. This is what the employee will receive without fail, since he worked the hours indicated in the working time sheet;

2) the calculated value taking into account the KTU - we multiply the salary according to the tariff by the KTU. The final value for further calculation is RUB 111,864.94. (total for group 9);

3) coefficient of distribution of piecework earnings (K rsp):

K rsp = ∑SP / ∑RV,

where ∑SP is the amount of piecework earnings, rub.

∑РВ - the amount of the calculated value taking into account the KTU, rub.

The RSP for the entire brigade will be 0.26444 (RUB 29,581.18 / RUB 111,864.94);

4) and then distribute the piecework earnings taking into account the KTU, multiplying the calculated value (column 9) by the distribution coefficient of the piecework earnings.

Total for gr. 10 “Piece work” - 29,581.18 rubles, which corresponds to the difference between the salary according to the tariff and the payment for the work actually performed.

Thus, team members consisting of 6 people worked 936 man-hours per calendar month, but completed work for 1165.52 man-hours. The crew's output was 229.52 hours, or 124%.

_________________________

With piecework-bonus form of remuneration piecework earnings are determined as with a simple piecework form, and the bonus component is determined in accordance with the bonus regulations.

Example 5

At Alpha LLC, bonuses are calculated in the amount of 20% of the established salary (tariff rate).

With a piecework-bonus form of remuneration, employees will receive the following earnings, taking into account the conditions of the bonus provision and the absence of penalties:

Salary of Abramtseva O.I. = 19,125.70 × 1.2 = 22,950.84 rubles;

Salary of Tsvetaeva S.A. = 22,343.09 × 1.2 = 26,811.71 rubles;

Salary Sidorov A.S. = 22,343.09 × 1.2 = 26,811.71 rubles;

Salary Naumov A.N. = 24,039.34 × 1.2 = 28,847.21 rubles;

Salary Smirnov A.V. = 25,641.97 × 1.2 = 30,770.36 rubles;

Salary Egorov N.V. = 12,767.48 × 1.2 = 15,320.98 rubles;

Salary Ivanov I.A. = 22,343.09 × 1.2 = 26,811.71 rubles.

________________________

If the organization uses piecework-progressive form of remuneration, then a certain standard of labor is paid at a fixed rate, and everything that is above the standard is paid at an increased rate in order to motivate workers to increase labor productivity.

Example 6

The form of remuneration for a 4th category repairman O.I. Abramtseva is individual piecework. The norm is 168 hours, the tariff is 110.4 rubles/hour. The rate over the standard time is 120.7 rubles/hour.

ZP Abramtseva O.I. = 168 × 110.40 + 5.24 × 120.70 = 19,179.67 rubles.

_______________________

With lump sum payment the full amount of remuneration is paid upon achieving a goal (usually specified in the contract). Until this moment, a certain amount is paid not lower than the subsistence level.

The minimum wage (minimum wage) for a fully worked month is established at the legislative level.

Basic wages also include part-time wages (both time-based and piece-rate wages).

Combination involves one employee performing not only his job duties during his working day, but also, for example, an absent employee. In this case, the order of the head of the enterprise indicates the period of combination and the specifics of remuneration; most often, a percentage of the official salary of the absent employee is established.

Example 7

The official salary of I. I. Ivanov is 40,000 rubles.

In addition, throughout the entire month he performed part-time work for P.S. Ignatov, whose official salary was 35,000 rubles.

According to the order and additional agreement to Ivanov I.I.’s employment contract, the percentage of additional payment is 25% of P.S. Ignatov’s official salary.

Thus, the remuneration of Ivanov I.I. will be:

Salary Ivanov I.I. = 40,000 + 35,000 × 0.25 = 48,750.00 rub.

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Additional salary

Additional salary is:

1. Payment of vacation benefits (annual paid leave, educational leave, etc.).

The annual basic paid leave according to the Labor Code of the Russian Federation is 28 calendar days. In some cases provided for by law, employees are entitled to additional paid leave.

• when the employee got a job (his calendar year is calculated from the date of employment);
• the amount of payments minus travel expenses, hospital payments, financial assistance, etc.;
• the period of the employee's planned vacation.

Example 8

Amosov I.S. (proper salary - 40 thousand rubles) worked exactly half of the month, and plans to take vacation for the remaining half (14 calendar days).

The employee worked in full for the calendar year from 10/01/2015 to 09/31/2016. During this period, he was credited with 550 thousand rubles. minus payments not related to our calculation in accordance with Government Decree No. 922 dated December 24, 2007.

Let's determine the number of days in the original year: multiply 12 calendar months by 29.3 (the average number of days in a month) - we get 351.6 days.

Then, we calculate the average earnings per day by dividing the amount of employee payments for the year by the number of days:

550,000 / 351.6 = 1564.28 rubles.

Now let’s calculate payments for vacation (14 calendar days):

1564.28 × 14 = 21,899.92 rubles.

Thus, for October 2016, the employee will receive, taking into account vacation pay:

20,000 + 21,899.92 = 41,899.92 rubles.

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2. Payments of child care benefits.

3. Payments to the employee for incompletely used vacation in the event of his dismissal - compensation for all unused or remaining days of vacation.

4. Payments for performing a socially useful or government task.

5. Payment by the enterprise for housing to its employees.

6 One-time bonuses for length of service, length of service or other indicators provided for by the collective agreement.

7. Payment of sick leave.

The company pays the employee only the first three days of sick leave, the remaining days are compensated by the Social Insurance Fund (SIF). When calculating sick leave, similar to vacation pay, it is necessary to calculate the average salary. It should be borne in mind that the percentage of payment varies depending on the employee’s length of service:

• less than 5 years - payment will be made in the amount of 60% of the average salary;
• from 5 to 8 years - 80% of the average salary;
• more than 8 years - 100% of the average salary.

Note!

Veterans of the Great Patriotic War, workers who suffered a work injury, disabled people, women on maternity or child care leave and some other categories of workers, regardless of length of service, receive 100% sick leave compensation.

8. Payment of travel expenses and the business trip itself.

Here it is very clear to distinguish between two concepts: “travel expenses” and “labor expenses”. The first group includes travel expenses to the place of business trip, daily expenses, living expenses (hotel, hotel, etc.) and other expenses (telephony, Internet and other expenses provided for by law and regulations of the enterprise). We will not consider this group.

Labor costs during a business trip require payment on average for each day of stay on a business trip in accordance with Government Decree No. 922.

According to the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 (as amended on July 29, 2015), the average earnings for the period the employee is on a business trip and for the days of travel, including during forced stopover is retained for all days of work according to the schedule determined by the sending organization.

Example 9

Employee Amosov I.S. (official salary - 40 thousand rubles) was sent on a business trip for 3 working days.

We know the average daily earnings based on sick leave - 1,564.28 rubles.

Thus, for a business trip, the employee will receive 4,692.84 rubles.

In October 2016, 21 working days, of which 3 days the employee was on a business trip, and the remaining 18 were at the workplace at the location of the enterprise.

The employee's salary for October will be:

(40,000 / 21) × 18 + 4692.84 = 38,978.55 rubles.

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In cases where the average payment for a business trip is lower than the official salary (tariff rate) of the employee, the head of the enterprise can pay the difference to the employee, if this is provided for by the collective agreement or the regulations on business trips or other local acts of the enterprise. In this case, Amosov I.S. will receive 40,000 rubles. as provided for in the company's staffing schedule.

conclusions

From a variety of forms of remuneration, each enterprise chooses the optimal one for itself or uses several forms in combination for different categories of employees.

If an employee’s work cannot be determined from a quantitative point of view, it is definitely worth using a time-based or time-based bonus form of remuneration (for example, for managers, the entire administrative and managerial apparatus and specialists).

The piecework form of remuneration is used only in cases where quantitative characteristics can be determined. In this case, the employee is motivated: the more he does, the more he will receive (usually applied to basic production workers).

The bonus component in any form of remuneration is intended solely to motivate employees; whether to apply it or not directly depends on the financial capabilities of the enterprise.

A. N. Dubonosova,
Deputy Managing Director for Economics and Finance

The remuneration system is a set of rules by which wages are calculated. It can establish a relationship between the measure of labor and remuneration for labor, or specific (salaries). Thus, there are three remuneration systems: tariff, non-tariff, mixed, and two main forms: piecework and time-based.

The conditions for remuneration of an employee are mandatory for inclusion in the employment contract by virtue of Art. 57 Labor Code of the Russian Federation.

Sample of filling out an employment contract regarding remuneration

Piece wage system

Piece wages are used when it is possible to take into account quantitative indicators of the result of labor and manage them by establishing production standards.

In order for the piece-rate wage system to operate effectively, the employer must provide conditions under which production depends entirely on the employee himself and is a decisive indicator of his work.

For example:

We believe that the employer has created safe working conditions, the equipment is in good condition, and all materials are available. The employer determined the amount of work that needs to be completed in a short time.

Salary:

The cost of an hour of work is established for different categories. The time for each operation and the rate of operations per hour are determined. Thus, the employee can work faster and earn more.

If the employer needs to increase volumes, then it is more rational to set a piece rate per unit of production. The more an employee does, the more he earns.

Thus, the employer gives the employee the opportunity to influence his earnings.

The wages of a piecework worker are calculated according to tariff rates or piece rates. Piece prices can be set both individually and for a team (group).

Depending on the method of calculating payment in the piecework wage system, there are several forms:

Example 1

Individual piece rate for manufacturing 1 bolt = 5 rubles

A piecework worker produced 4,000 bolts in a month

Total monthly salary = 20,000 rubles.

Example 2

To carry out equipment repair work, a team of 10 people is involved: 1 foreman, 9 workers. The total cost of these works (according to orders) is 400,000 rubles

KTU (labor participation coefficient): foreman - 1.3; workers - 1.0

The standard time per month is 22 days. Everyone worked full hours.

Sum of KTU = 1*1.3 + 9*1.0=10.3

Foreman’s salary = 400,000: 10.3*1.3=50,485 rubles

Salary of 1 worker = 400,000: 10.3 * 1.0 = 38,835 rubles

So, from the above, the main elements of the piecework wage system are identified, without which its application is ineffective:

1. The enterprise must have established time, service, service time, i.e. . This is necessary to determine piece rates and estimate labor costs for specific types of work or operations.
2. The work should be differentiated by complexity. For this purpose, categories are introduced. The highest rank corresponds to a higher level of qualification of the employee. To determine the category, ETKS and professional standards are used.
3. Remuneration is differentiated by complexity using tariff rates, which are set per unit of time (hour, day, month) and piece rates - the amount of cash payment per unit of manufactured products (work performed).
4. Tariff rates by category are summarized in one table called. Tariff schedules are developed for piece workers and time workers separately.

In addition to the elements of labor regulation, you need to remember about some features of the legislation, which obliges the employer to provide certain guarantees for workers with piecework wages:

1. The salary of an employee who has worked a full month and fulfilled the labor standard should not be lower than the minimum wage established by federal laws and regional acts (Article , Labor Code of the Russian Federation).
2. Interdigit difference ( Art. 150 Labor Code of the Russian Federation).

Example: An employee works as a 6th category turner, he is assigned work of a lower qualification in the 4th category. These works are charged at lower rates. By virtue of Art. 150 of the Labor Code of the Russian Federation, the employer is obliged to pay the inter-category difference, that is, to pay for these works according to the 6th category.

1. An employee with piecework wages is paid additional remuneration for non-working holidays ( Art. 112 Labor Code of the Russian Federation), the amount of which and the procedure for its payment are established in the collective agreement or local regulations of the enterprise.

Transition from one remuneration system to another

Due to the fact that the terms of remuneration are , its change is possible only in accordance with Art. 74 Labor Code of the Russian Federation. This procedure is very labor-intensive and responsible, as it may result in employees going to court. Therefore, it must be carried out in compliance with all labor legislation requirements.

The first thing you need to start with is this, which in turn entails a change in wages. One of the justification methods may be an order to change organizational or technological working conditions, which consist of changing the technology of work, changing the structure of the enterprise, changing production volumes, releasing new products, etc. At the same time, it is necessary to pay attention to the fact that the labor functions of workers remain unchanged, only the remuneration system changes.

After issuing such an order, it is necessary to notify the company’s employees about changes in the remuneration system two months before the “innovations” are put into effect. In this case, it is not necessary to wait for the expiration of the two-month period. An employee can agree to new terms of remuneration earlier. In this case, he must indicate in the notice the date from which he agrees to switch to the new salary. After this, the employer can draw up an additional agreement to the employment contract.

If an employee refuses to work under the new conditions and reflects this fact in the notice, then the employer is obliged to offer him another vacant position, incl. lower. But if the transfer is impossible due to the lack of vacant positions or the employee’s refusal from them, then he can be dismissed under clause 7 of part 1 Article 77 of the Labor Code of the Russian Federation(due to refusal to continue work due to a change in the terms of the employment contract determined by the parties) after a two-month period from the moment of familiarization with the notice. In this case, the employer is obliged to pay the employee severance pay in the amount of two weeks' average earnings.

Please note that the employee must sign the notice and write his decision (agree/disagree) in it. If the employer sends a notification by email or some other method and does not receive the notification signed by the employee back, then it can be considered that the employee was not notified of the innovations. This may be the basis for going to court, the decision of which in this case will be in favor of the employee.

Consequently, the employer is obliged to provide appropriate evidence of such changes - this was indicated by the Plenum of the Supreme Court of the Russian Federation * (4), explaining to the courts the need to take into account the provisions of Article 56 of the Civil Procedure Code of the Russian Federation. In accordance with this article, the employer is obliged, in particular, to provide evidence confirming that a change in the terms of the employment contract determined by the parties: - firstly, was a consequence of changes in organizational or technological working conditions (for example, changes in equipment and production technology, improvement of workplaces based on their certification, structural reorganization of production); - secondly, it did not worsen the employee’s position in comparison with the terms of the collective agreement (agreement).

Career

According to general rules, the terms of remuneration, including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments, are a mandatory condition of the employment contract. It should be noted that the terms of remuneration in the employee’s employment contract must comply with the existing remuneration systems in the organization, established, as a rule, by the relevant provisions. For example, the wage regulations. In addition, the amount of salaries due to employees is indicated in the organization’s staffing table.

The terms of the employment contract can only be changed by written agreement of the parties. The employer may change the relevant conditions unilaterally, subject to the procedure for changing the terms of the employment contract for reasons of an organizational or technological nature.

Piece wages

• Themes:
• Regulations on remuneration
• Changing the terms of the employment contract
• Salary
• Personnel System

Question Tell me, the company has set piecework wages. Inflated prices were set for one of the types of products. Now we want to reduce these prices. How to arrange this correctly? Thank you Answer Answer to the question: In such a situation, you will have to carry out a procedure for changing the terms of the employment contract, for reasons of an organizational or technological nature. In the described case, it is necessary to issue an order to change the staffing table, an additional agreement to employment contracts with employees, and also to make changes to the current regulations on remuneration in the organization.

How is the piece rate determined? piece rate is...

Thus, when replacing labor standards, the existence of a causal relationship between organizational or technological changes and ensuring an increase in labor productivity must be additionally proven. The lack of proof of this circumstance makes it possible to recognize the introduction of new labor standards as illegal and (or) unfounded. In accordance with Part 3 of Art. 160 of the Labor Code of the Russian Federation, the achievement of a high level of production (provision of services) by individual workers through the use of new work methods and improvement of workplaces on their initiative is not a basis for revising previously established labor standards.
Consequently, an employee’s initiative to improve the labor process cannot be punished by a revision of labor standards.

Vote:

The fact is that the provisions established by local regulations must be reflected in employment contracts with employees by including in the employment contract: - either the texts of these provisions themselves; - or references to these documents. Consequently, changes by employers to local regulations unilaterally contradicts Article 72 of the Labor Code. Despite the significant difficulties of the procedure for changing an employment contract (collective agreement, agreements and local regulations containing labor law norms), employers still do not give up their intentions to reduce wages to employees (and, accordingly, insurance premiums for it) and in practice apply several ways to reduce such costs. Let's look at the most common ways to reduce workers' wages.

Piece wages in 2018

Direct piecework payment Employees' earnings are determined in accordance with the volumes completed using fixed amounts established depending on qualifications. For example, the piece rate for a seamstress of the highest category is 50 rubles. for one product. She sews 600 items per month. Accordingly, her earnings will be 30 thousand.
rub.

Piece-bonus payment With this form of payment, a bonus is provided for the production/sale of products in excess of the established norm. Bonus indicators can also include improved productivity, improved product quality, reduced defects, costs, etc. Indirect piece-rate earnings This form of remuneration calculation is used to pay the work of employees responsible for the uninterrupted operation of equipment.

Thanks to these specialists, the main production personnel are not idle.

How can I change the tariff rate or piece rate set for an employee?

Such conditions, in particular, include: 1) good condition of premises, structures, machines, technological equipment and equipment; 2) timely provision of technical and other documentation necessary for work; 3) proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee; 4) working conditions that meet labor protection and production safety requirements. This list of conditions that the employer is obliged to provide to the employee for normal work is not exhaustive. In turn, the employee has the right to demand that the employer provide normal conditions for fulfilling labor standards.
Failure by the employer to fulfill the obligation to ensure normal conditions for fulfilling labor standards is grounds for releasing the employee from the obligation to comply with these standards.
If the employee does not agree to work under the new conditions, then the employer is obliged to offer him in writing another job available in the company (both a vacant position or work corresponding to the employee’s qualifications, and a vacant lower position or lower paid job), which the employee can perform taking into account his health status. In this case, the company is obliged to offer the employee all vacancies that it has in the given area that meet the specified requirements. The employer is obliged to offer vacancies in other localities if this is provided for by the collective agreement, agreements, or employment contract. If there is no specified work or the employee refuses the offered work, the employment contract is terminated*(3).

Reduced prices for piecework wages

Info

In particular, a salary increase is possible in the following cases: The salary amount is prescribed in the employment contract as its mandatory condition (paragraph 5, part 2, article 57, article 135 of the Labor Code of the Russian Federation). As a general rule, an organization can change the mandatory terms of an employment contract (including salary) only with the consent of the employee (Article 72 of the Labor Code of the Russian Federation). In this case, it is necessary to issue an order to change the salary (tariff rate, piece rate) and an additional agreement to the employment contract (Art.

Labor Code of the Russian Federation). For more information about the procedure for making changes to an employment contract, see How to change an employment contract. We wrote more about a sample employment contract with a tariff rate here. In addition, if the organization has a staffing table, the manager must issue an order to change it.

In this case, the organization has the right to both make changes to the existing staffing table and approve its new edition.
It is unlawful to justify a salary reduction on facts that do not affect the conditions and mode of work of the employee or other terms of the employment contract. For example, a difficult economic situation in the country and on the market is not a justified reason for reducing an employee’s salary. This position is also confirmed by the courts (see, for example, the ruling of the Moscow City Court dated August 10, 2010.
No. 33-23831). Moreover, the employee’s consent to a salary reduction in such cases does not matter at all. Details in the materials of the Personnel System: Situation: How to increase wages, that is, increase the salary, tariff rate or piece rate set for an employee. The answer to this question depends on the reasons for the salary increase (salary, tariff rate, piece rate).

Reduced prices for piecework wages

Attention

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate. The piecework rate can also be determined by multiplying the hourly or daily tariff rate corresponding to the category of work performed by the established time standard in hours or days. Commentary on Article 1051. Piecework wages are the procedure for calculating wages to an employee or group of employees (team) in a predetermined amount for each unit of work performed or manufactured product (expressed in production operations, pieces, meters, etc.). The right to choose the form of remuneration is given to the enterprise.

An exception to this rule is the transfer of an employee to another, higher-paying position existing in the organization. In this case, there is no need to make changes to the staffing table, since such a position and the corresponding salary are already present in it. For more information on how to make changes to the staffing table, see How to create a staffing table. If the salary increase is associated with a change in organizational or technological working conditions, then before concluding an additional agreement to the employment contract with an employee, the necessary procedures must be followed (Article 74 of the Labor Code of the Russian Federation). In particular, the employer must notify employees at least two months in advance about the upcoming change in the terms of remuneration (Article 74 of the Labor Code of the Russian Federation). When legislation changes and the minimum wage increases, employers are obliged to bring employee salaries into line with the new minimum (Art.
133 Labor Code of the Russian Federation).

If you start reading a book on payroll calculation, you will probably find in it a description of such remuneration systems or methods of calculating wages: time-based, piece-rate, time-based bonus, bonus, commission, etc. These systems are not described in legislation; they exist in expert articles and opinion pieces. An employer can adopt its own remuneration system, fix it in local regulations and apply it in the organization.

Time-based wage system

In this case, the employee’s earnings directly depend on the time worked; there is a fixed price per unit of time. The unit of time can be a fully worked month (then the monthly salary is calculated) or a shift or hour worked (then the tariff rate is set for the shift or hour).

Salary

If an employee works on a 40-hour schedule, then usually the main type of accrual is salary. In this case, the amount that is paid to the employee for a fully worked month is established. If an employee has not worked in full for a month, then calculations are made in proportion to the time worked.

The form for calculating salary for the current month is as follows: the base salary amount established for a fully worked month is divided by the standard working time for this month and multiplied by the time actually worked.

There is one peculiarity here. Since the amount of salary for a fully worked month is the same in each month, and the standard working time according to the production calendar may differ, the amount of salary for one day is different.

Example:

The employee decided to take two days of vacation at his own expense.

Let's see how his earnings will differ in May and July 2019.

In May, the standard working time is 18 working days, the salary for a full month is 30,000 rubles. Worked out - 16 working days.

Salary for time worked - 30,000 / 18 × 16 = 26,666.67 rubles.

In July, the standard working time is 23 days, 21 days worked. Salary for time worked - 30,000 / 23 × 21 = 27,391.3 rubles.

It turns out that the cost of 1 day in May is higher than in July, and if an employee takes two days at his own expense, it is more profitable in July than in May.

Payroll calculation is convenient to use if employees work according to a standard work schedule. In this case, they are guaranteed a salary for each month of work.

Payment according to the tariff rate

Salary calculation can also be used for those employees who work on a shift schedule, but this will raise many more questions for both the accountant and the employees. It is better to use a tariff rate set per shift or per hour. Let's compare these calculations.

Example 1. Calculation based on the tariff rate per shift:

Let's imagine a store that is open from 10 am to 10 pm, the work schedule of the salespeople in it is 2 every 2, the work shift lasts 10 hours. For one employee, the first working day in June falls on the first day, for the second, on the third. There are only 30 days in a month, the first employee is scheduled to work 16 shifts per month, and the second - 15. If the tariff rate is set per shift or per hour, we can calculate the monthly payment in accordance with it. Let’s say a shift costs 1,300 rubles.

For the first employee: 16 shifts × 1,300 rubles = 20,800 rubles.

For the second employee: 15 shifts × 1,300 rubles = 19,500 rubles.

This calculation is simple and clear. Let's see what the calculation will be if you use salary payment during a shift schedule.

Example 2. Salary calculation for a shift schedule

Let’s imagine the same store and the same employees, but now they have a monthly salary of 30,000 rubles instead of a shift or an hour. This is where the difficulty arises in determining working hours. To calculate the amount of salary per month, we will take the actual time worked from the employee’s schedule, but it is not clear where to get the norm. This is not described in the legislation and there are different options that do not contradict the law. You can determine the standard working time based on the employees' schedule, on the standard calendar for a 5-day 40-hour week, or on the average for the year.

Option 1. The time limit is determined according to the employee’s schedule, for each it is different, because different number of shifts.

If both worked all the shifts, then both will receive the same salary, because they worked all the days on schedule.

1. 30,000 / 16 × 16 = 30,000
2. 30,000 / 15 × 15 = 30,000

​This calculation option raises questions from workers: after all, one worker worked 16 shifts, and the other 15. And their salary is the same.

Let’s assume that the first employee took a day off at her own expense, and instead of 16 shifts, she worked 15. It turns out that the employees’ hours worked are the same, but the first employee will receive less salary, because it will be calculated in proportion to the amount worked, taking into account the norm, and their norm is different:

1. 30,000 / 16 ×15 = 28,125 rubles.
2. 30,000 / 15 × 15 = 30,000 rubles.

Option 2. It happens that the standard working time is determined not according to the employee’s schedule, but according to the production regulatory calendar. In this case, another difficulty arises. Since the norms are different in different months, employees do not understand why this or that amount was obtained. Let’s take July 2019; according to the production calendar, the norm is 184 hours. Both employees worked less than the norm, and one will receive 18,285 rubles, and the other - 16,000.

1. 30,000 / 184 × 160 = 26,086.96 rubles.
2. 30,000 / 184 × 140 = 22,826.09 rubles.

Let's look at the same situation in another month, for example, June 2019. According to the production calendar, the norm is 151 hours. In this case, with the same work schedule, one employee will overwork the norm and receive 31,788.08 rubles, and the second will work less than the norm and will receive 27,814.57 rubles. Both may have questions about the calculation.

1. 30,000 / 151 × 160 = 31,788.08 rubles.
2. 30,000 / 151 × 140 = 27,814.57 rubles.

Option 3. Determination of the standard time according to the production calendar, but on average for the year. To do this, you need to multiply the employee’s salary by 12 months and divide by the number of hours per year according to the standard calendar. In our case, the rate per hour in 2019 is 182.74 rubles (30,000 rubles × 12 months / 1,970 hours). This calculation is more or less understandable and is close to the tariff rate, because here the rate per hour is known, which does not change throughout the year. But then it will be more convenient for the employee if we write down the rate per hour in the employment contract, rather than the salary per month. An employee must understand how exactly and what his salary consists of.

So, for those employees who work on a shift or staggered schedule, it is more convenient to make calculations if the tariff rate is set per shift or per hour.

Piece wage system

Piece payment does not depend on the time worked and is applied to employees whose work results can be assessed in qualitative material indicators.

At the same time, the salary does not depend on the time worked, but working time must be kept track of: you need to fill out a timesheet. And when working at night, such employees are paid at increased rates.

Nowadays, in small enterprises, such a system is often used to pay those who work from home (freelancers) or part-time, with a flexible schedule. How to properly register such employees? The organization must keep time records, and freelancers must not work more than 40 hours a week. The company cannot control this on its own. But you can issue an order obliging the employee to fill out a time sheet, and make an entry in the employment contract stating that he determines the working hours and work schedule independently. At the same time, he should not work more than the norm for the production calendar.

Let us give two examples of such calculations.

Example 1. Piece payment for quantity

The daily quota of baked cakes from a confectionery employee is 5 pieces. The daily rate for the tariff is 1,500 rubles. In one month, the employee baked 94 cakes.

Payment for 1 cake will be: 1,500 rubles / 5 cakes = 300 rubles per piece.

In this case, the monthly earnings of a confectioner will be: 300 rubles × 94 cakes = 28,200 rubles.

Example 2. Piecework payment according to time standards

The bakery employee has a set time limit for baking one cake - 96 minutes. The hourly tariff rate is 187.5 rubles. The pastry chef baked 110 cakes in a month.

Piece payment will be: 187.5 × 96 minutes / 60 = 300 rubles/cake.

Monthly earnings will be: 300 × 110 = 33,000 rubles.

Bonus (commission) wage system

This payment system is usually used for employees on whose work the company’s revenue directly depends. For example, for sales managers, sellers. With such a system, there is usually a small constant part (calculated based on work time), and there is a bonus part, which depends on the revenue in each specific month or on the total amount of issued/paid invoices for a particular sales manager.

We examined the main remuneration systems in their purest form. In practice, these systems are usually found with additions and changes, for example, time-bonus or piece-progressive. Employers themselves develop a payment system depending on the needs of their organization. The main thing is that employees are familiar with local regulations that describe the payment system, and understand what indicators their salary depends on and what parts it consists of.