What types of awards are there?
There are two main groups of rewards.
Labor bonus . A one-time bonus may be given for introducing new technology or performing one-time work that is not part of daily duties.
Often, the employer introduces rewards for exceeding the production or sales plan. The bonus is an agreed percentage of the salary; it is paid not once, but monthly.
Social bonus . This type of bonus is not related to work achievements. The remuneration is paid one-time for any reason. For example, February 23, March 8, New Year, birthday and so on.
Main types of remuneration systems
There are two main types of wage systems: time-based and piece-rate. This means that wages can depend either on the time worked or on the results obtained. Therefore, almost all remuneration systems to some extent relate to either time-based or piecework.
Time-based wage system
This is the most common wage system.
It is used in almost any industry. With time-based wages, wages are calculated in proportion to the time worked, regardless of the results of work. Special tariffs are established for employees (salaries, daily and hourly tariff rates). Calculating wages with a time-based wage system is quite simple. A time sheet is sufficient for this. It is maintained according to the unified form No. T-13, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. To calculate an employee’s salary, you need to multiply the time he worked in days or hours by the corresponding tariff rate.
EXAMPLE 1
Employee A.A. Ivanov has a time-based wage system. His daily tariff rate is 1000 rubles. In January 2006, this employee actually worked 16 days. Let's calculate his salary for January 2006:
1000 rub. x 16 days = 16,000 rub.
A variation of the time-based wage system is
the time-bonus system
. In this case, the workers' salary consists of two parts. The first part is the salary or the product of the daily (hourly) tariff rate by the time worked. The second part consists of a bonus for achieving certain results in work.
Bonuses are accrued monthly in the form of a fixed amount or a percentage of the salary or tariff rate. The amounts of bonuses are set by the immediate supervisors of employees for whom a time-based bonus payment system has been adopted.
This remuneration system can, in principle, be applied to any employee. True, it most likely will not be suitable for top managers.
In addition, a time-based bonus wage system with a standardized task
. The bonus here is paid for meeting certain production standards.
Piece wage system
The piecework wage system is used for those employees whose work results can be actually calculated.
These are mainly workers involved in production. Moreover, we are talking not only about workers at the machine, but also about intellectual workers, for example, editors in a publishing house. In the latter case, the final products will be literary works (books, articles, etc.) prepared for publication, the volume of which can be easily calculated. And a certain number of edited copyright marks or copyright sheets can be accepted as a unit of production. An organization that has decided to establish a piece-rate wage system must develop piece-rate rates for each type of product produced for all stages of production. Next, wages are calculated as follows. At the end of the month, information about the products produced by each employee, whose work is paid by the piece, is transmitted to the accounting department. The quantity of products is multiplied by the corresponding piece rates.
EXAMPLE 2
Alpha LLC produces two types of parts - A and B. The production of part A includes three stages, that is, it is made by three workers on different machines. To produce part B, two stages are sufficient.
In such a situation, prices must be established for all stages of production of each part. Therefore, to calculate wages for production workers at Alpha LLC, it is necessary to establish three piece rates for each stage of production of part A and two piece rates for the production of part B.
Let's say Alpha LLC has set the following piece rates for part A: at the first stage of production - 50 rubles / piece, at the second - 52 rubles / piece. and on the third - 51 rubles / piece.
Let's calculate the salary of the worker processing part A at the first stage of production. In February 2006, the employee produced 400 parts. The payment amount was:
50 rub./pcs. x 400 pcs. = 20,000 rub.
As with the time-based wage system, the piece-rate system can also have a bonus component.
With a piece-rate wage system,
in addition to the basic salary, workers also receive a bonus for producing a certain amount of products. The bonus amount can be fixed or depend, like the basic salary, on output.
In addition, there is a standard piecework-bonus wage system. It is usually used to pay auxiliary workers organized in complex teams. A tariff salary is paid to the team for performing a certain amount of work, and a bonus is awarded for achieving any quality indicators.
Options for the piecework wage system can also be piecework-progressive, indirect piecework and piecework wages.
With piecework-progressive wages
Piece prices for each unit of production depend on the total quantity of products produced.
BTW
The addictive effectHuman resource management specialists in the course of their research came to the following conclusion. It turns out that any changes in the remuneration system in order to increase its efficiency, including those related to increasing the level of wages, may become ineffective. And quite quickly. The fact is that after two months the effect of habituation to income begins to take effect. So managers should probably take this fact into account when making decisions about choosing a remuneration system.
For example, if an employee makes 200 parts per month, they will be paid at the rate of 68 rubles.
for a unit. For parts from 201 to 300, piece rates will increase to 73 rubles, and from part 301 - to 79 rubles. Indirect piecework wages
provides percentage bonuses to employee salaries, tied to the salary of employees whose work is paid on a piece-rate basis. Indirect piecework wages are used mainly for workers in service industries. This means that the better the service industries work, the greater the output of the main production will be, and the wages will increase for workers in both industries.
Chord payment
is entered for groups of workers, for example a department, a team. In this case, piece rates are set not for each employee, but for a group performing one task. The accrued salary for a completed task is distributed among employees taking into account the time worked by each of them. The direct contribution of each employee is not taken into account.
Where to find out about awards
A bonus is not a salary, and the employer is not obliged to pay it monthly. When hiring an employee, he is introduced to the Labor Regulations and other local acts, including the provisions on bonuses or the collective agreement, which spells out the procedure for bonuses (Article 68 of the Labor Code of the Russian Federation).
The provision must describe all one-time and monthly bonuses that the employee may qualify for. And most importantly, the employee must understand what needs to be done to receive the bonus.
Documentation
The main documents on the basis of which wages are calculated are:
- employment agreement or contract;
- The order of acceptance to work.
These documents must indicate the date of hire, salary, amount of allowances and additional payments.
In addition, when calculating wages, the wage regulations at the given enterprise and the time worked by the employee are taken into account.
Is it necessary to draw up a bonus clause or a collective agreement?
Nobody bothers you to pay a bonus without a collective agreement or Regulations. But the employer is at risk. Art. 252 of the Tax Code of the Russian Federation establishes that all expenses, including bonuses, must be documented, in which case they can be accepted to reduce the income tax base.
When checking, a Federal Tax Service employee may not agree to include the bonus as an expense if he does not see it either in the labor agreement, in the collective agreement, or in the Regulations on Bonuses.
Therefore, write down the bonus procedure and amount of remuneration in one of three documents.
- Employment contract - if you fix the bonus in this document, you will be obliged to pay it, otherwise the employee has the right to go to court. The size and order of bonuses can be changed only by mutual agreement.
- A collective agreement is a multilateral agreement and is even more difficult to change.
- The bonus clause is signed by the employer, so it is easy to make changes to it.
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Other remuneration systems
As already mentioned, all wage systems are based on either a time-based or piece-rate system. However, each system has its own characteristics. Let's look at them.
Bonus wage system
This remuneration system is similar to the time-based bonus system.
Wages under the bonus system also consist of two parts: salary and bonus. However, the amount of the bonus (in percentage) for each employee must be clearly defined. It depends on the revenue received directly by the employee, the total income or profit of the organization. The bonus remuneration system is used, for example, for workers in trade or the service sector. In other words, for those on whose work the income or profit of the organization directly depends.
EXAMPLE 3
For the RV seller Zakharova has established a bonus wage system. Her salary is 4,000 rubles, and her bonus is 5% of the monthly revenue received from customers.
Let's calculate R.V.'s salary. Zakharova for February 2006, provided that the month was fully worked, and the revenue she received was 175,000 rubles.
Since R.V. Zakharova worked all working days as scheduled in February, she is entitled to a full salary - 4,000 rubles.
Let's calculate the bonus amount:
175,000 rub. x 5% = 8750 rub.
Consequently, for February 2006 R.V. Zakharova should receive the following salary:
4000 rub. + 8750 rub. = 12,750 rub.
Commission-based remuneration system
This remuneration system is close to a bonus one.
But 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 employees whose salary, calculated using a set percentage, will be less than the minimum wage[1].
EXAMPLE 4
For the seller M.I. Sidorov, who is engaged in delivery trade, has established a system of remuneration on a commission basis. The employee is paid 20% of the income received with his participation by the organization.
M.I. Sidorov has a minimum salary of 10,000 rubles.
In February 2006, the organization’s income from M.I. Sidorov activities amounted to 150,000 rubles. Let's calculate the salary of M.I. Sidorov for February 2006:
150,000 rub. x 20% = 30,000 rub.
As you can see, this amount exceeds the minimum wage.
Tariff-free wage system
With a tariff-free wage system, calculating workers' wages is quite difficult.
After all, there are no salaries or set bonuses. Only the total wage fund is determined for all employees of the department or even the organization as a whole (if a tariff-free system is adopted for the department or the entire organization, respectively). Then the labor participation coefficient is established for each employee. Next, the wage fund must be divided by the sum of the labor participation coefficients and multiplied by the labor participation coefficient of the employee whose salary is being calculated. A tariff-free wage system can be adopted for a team where all employees perform similar functions and the participation rate of each can be established.
EXAMPLE 5
For the marketing department, which employs three people (N.M. Ivanov, A.L. Alekseev and T.O. Sergeev), a tariff-free wage system has been adopted. As of February 2006, this department has a payroll fund of 50,000 rubles. and labor participation rates for each employee:
— N.M. Ivanova - 1.15;
— A.L. Alekseeva - 1.3;
- THAT. Sergeeva - 1.25.
Let's calculate the salary for February 2006 of N.M. Ivanova.
Let us determine the sum of the coefficients of labor participation of workers:
1,15 + 1,3 + 1,25 = 3,7.
The salary of N.M. Ivanova is defined as follows:
50,000 rub. : 3.7 x 1.15 = 15,540.54 rubles.
Remuneration system with group bonuses
The remuneration system with group bonuses is very similar to the non-tariff system.
The difference is that workers' wages here consist of two parts: salary and bonus. The salary is determined for each employee in accordance with the employment contract. But the bonus is determined similarly to wages under a non-tariff wage system. The total amount of bonuses is established either for a department or for a group of employees involved in one project. Next, the share of employment of each employee in this project is determined. After this, the amounts of bonuses for all project participants are directly calculated. To calculate the bonus of each employee, the same formula is used as in calculating wages under a non-tariff wage system.
Remuneration system with bonuses for knowledge and competence
This remuneration system is similar to the time-based bonus system. However, bonuses in this case are awarded not for the results achieved in work, but for the skills or knowledge acquired. That is, the higher the qualifications or education level of the employee, the larger the bonus he will receive. Of course, the last statement is true if the education and qualifications of the specialist correspond to the position held and the nature of the work.
Combined wage systems
An organization can develop a remuneration system on its own.
To do this, it is not necessary to invent something fundamentally new. It is enough to combine existing remuneration systems in a way that is convenient and beneficial for the organization. For example, an employee’s salary can be calculated in accordance with a time-based wage system, and piece-rate and progressive and bonus systems are used to determine the amount of the bonus. This means that the premium will be set as a percentage, say, of the revenue received. Interest, in turn, may vary depending on the amount of revenue. For a higher range, the percentage will be higher accordingly.
Or, on the contrary, it is possible to use a regressive percentage, that is, the more revenue, the lower the percentage.
How to make a bonus payment
Formalize a one-time incentive with an order for the payment of a one-time bonus. The order can be drawn up in free form or you can use the standardized forms T-11 to encourage one employee or T-11A to encourage a group. In your order please indicate:
- Full name, position and department of the employee being awarded;
- the reason for the promotion;
- type - in our case, premium;
- amount - in numbers and words.
The employee must read the order and sign it.
