The variety of operating conditions of enterprises in society requires the use of different wage systems, since other conditions, respectively, the goals and objectives of work imply different emphasis in the mechanism of dependence of remuneration on business results. In one case, the task of remunerating the employee for achieving the planned target is dominant, in the other - an increase in the volume of work compared to the previous period, in the third - when improving business qualities employee, etc. Therefore, enterprises use a variety of systems wages, which, through the relationships of their elements with performance indicators, shape the employee’s interest in work in different ways.
The wage system is a type of wage system. Salary system is a mechanism for interconnecting wage elements (tariff, salary, allowances and bonuses) within one form. General modern trend building wage systems is: a) using time wages as the basis for their creation; b) establishing a standardized task; c) payment of a fairly high bonus share (up to 50% of earnings), which is linked to the employee’s contribution to the performance of the enterprise.
In time-based form, there are several wage systems, the main ones being: a) simple time-based; b) time-based bonus; c) time-based with a standardized task. Time-based wage systems, as a rule, reflect in the construction mechanism such aspects of the incentive function of wages as the qualifications of the employee, his experience and time of work.
At simple time wages The employee receives only an official salary for the time worked. The system has long been considered acceptable for those types of work where it is difficult to quantify the qualitative criteria of work. This is, for example, the work of a teacher, doctor, civil servant. However, in each type of labor one can find features that characterize the qualitative side of the labor process. Therefore, now simple time-based wages are being replaced almost everywhere by a time-based bonus system.
Time-bonus wage system is the most common. When using it, the employee receives bonuses in addition to the tariff or salary.
Example 8. Charge an employee working on a time-bonus system a monthly salary.
The employee's official salary is 2680 units. He worked 20 days out of 24 working days. The established bonus amount is 35% of basic earnings.
Calculation. 1. The employee’s official salary for the time worked is determined:
2680: 24 x 20 = 2233.33 (units).
2. The employee’s bonus is calculated:
2233.33 x 0.35 = 781.67 (units).
3. The employee’s monthly salary is found:
2233.33 + 781.67 = 3015 (units).
Conclusion. The employee's monthly salary will be 3015 units.
With a time-based wage system with a standardized task, the employee receives a tariff rate (official salary) when he fulfills the work norm. Currently, almost 80% of workers in post-industrial countries are on time-based wages with production standards established.
In the piecework form of wages, there are several typical systems: a) direct piecework; b) indirect piecework; c) piecework-bonus; d) piecework-progressive; e) chord, etc. Each, depending on the specific application, may have its own modifications. The main aspects of the stimulating function of piecework wages are the volume of output and the skill (qualification) of the employee.
At direct piecework wages accrual is made at a constant rate in direct proportion to the change in the volume of work. Such a system is effective in enterprises with unlimited reserves for increasing the volume of activity. In this case, bonuses may not apply.
Example 9. Determine the worker’s piecework earnings for the month. His individual piece rate is 6.91 units. for 100 units details. The actual volume of work per month is 40 thousand units. details.
Calculation. A worker’s piece-rate monthly earnings will be:
6.91 x 40,000: 100 = 2764 (units).
Conclusion. A worker’s piece-rate monthly wage will be 2,764 units.
Another modification of direct piecework wages is the establishment of specific piecework rates, for example, for sellers of a small retail chain.
Example 10. Determine the salary of a salesperson in a small retail chain. He receives earnings of 10 units. for 1 thousand d. units revenue from the sale of product “A” and 12 units. for 1 thousand units when selling product "B". During the month they sold goods “A” in the amount of 125 thousand rubles. and goods “B” in the amount of 80 thousand units.
Calculation. The seller’s piecemeal earnings for the month will be:
10 x 125 + 12 x 80 = 2210 (units).
Conclusion. The piecework salary of an employee paid at specific piecework rates will be 2210 rubles per month.
Indirect piecework wage system characterized by the fact that the amount of earnings of the employee (workers) is directly dependent on the results of labor
other employee(s) served by him/her. It is usually used for auxiliary workers.
Wages represent monetary compensation to an employee for work performed. Various methods are used to calculate this compensation.
Figure 1 – Forms and systems of wages
Note – Source:
Forms of remuneration represent the establishment of the dependence of the employee’s wages on the socially necessary labor expended by him using a set of indicators reflecting the results of labor and the actual time spent. They differ in the way they record the results of an employee’s work.
Under wage system is understood as a method of measuring remuneration for labor with its results (costs), expressing a certain relationship between the measure of labor and the measure of its payment.
In some cases, time worked in production, expressed in hours, is used as a cost accounting unit; in others, such an accounting unit is produced for the established work time product, according to which two forms of wages are distinguished - time-based and piece-rate.
Time wages - This is a form of remuneration in which the employee’s earnings depend on the actual time worked. Within the time-based form of wages, an additional distinction is made between hourly, daily, weekly and monthly wages. Based on the results of activities for the year, the average monthly salary can be calculated. It is taken as a weighted average for calendar year, excluding the holiday period. This calculation is made to determine the amount of vacation pay, payment sick leave, determining the dynamics of living standards and tariff rates.
A unique modification of the time-based form of wages is the salary system. It is used to pay civil servants, military personnel, administrative and managerial staff, managers and chief production specialists, and is also established for time worked.
Piece wages - This is a form of remuneration in which the employee’s earnings are set depending on the number of products manufactured or operations performed. In accordance with this, piecework wages are otherwise called piece by piece wages.
Each form of wages is divided into systems in accordance with the principles of construction. (See Appendix A)
The remuneration system refers to the method of calculating wages, which must be paid to the employee for the results of his work. The following piecework wage systems are used: direct piecework, piecework-bonus, piecework-progressive, indirect piecework and piecework.
The basis of piecework wages is the direct piecework system, in which a worker’s earnings with individual payment are directly proportional to the quantity of manufactured products and are defined as the product of the quantity of products and the piecework rate. A variation of piecework wages is the piecework-bonus system, in which earnings consist of payment at direct piecework rates and bonuses for meeting qualitative and quantitative indicators. The bonus amount is set as a percentage of basic earnings.
The progressive piece-rate system provides for payment for manufactured products within the norms at direct piece rates, and payment for products in excess of the norms at increased prices.
The indirect piecework wage system is used to pay auxiliary workers. The wages of this category of workers are set depending on the results of the labor of the main workers, teams, and sections they serve.
Lump-sum payment, in which the execution time and payment are established not for individual operations, but for the entire work as a whole and are distributed among the performers in accordance with the contribution of each. The lump-sum remuneration system may provide for bonuses for reducing the time required to complete a lump-sum task if the work is performed with high quality.
Time-based payment is divided into two types - simple time-based and time-premium.
At simple time-based earnings are determined by the product of the employee’s tariff rate and the time worked. With a time-based bonus system, an employee can receive a bonus in addition to his salary and tariff wage for achieving certain quantitative and qualitative indicators.
At the same time, it was noted that not only economic interest motivates a worker to work better; the social, psychological, moral and ethical, family and everyday aspects of human life turned out to be very important. In this regard, systems of profit sharing, analytical evaluation of work, human relations, lifelong employment, etc. appeared.
Profit sharing system boils down to the fact that entrepreneurs allocate part of their income to encourage workers, sell them shares and pay dividends on them, and include workers in various management structures.
Analytical assessment system for work designed to use the principle of collectivism to enhance labor activity employee. The essence of the system comes down to the fact that lump sum payment is established for a team of workers, i.e. the total amount of wages, and the workers themselves differentiate it according to the labor participation coefficient. Thus, the dependence of everyone’s earnings on the results of the work of the entire team is established.
System of human relations also aims to use collectivist principles in worker psychology. However, unlike the previous system, it is tied not so much to the economic content of wages, but to the moral and ethical aspect of people’s relations. Here Special attention is given to the microclimate in work collective, establishing contacts with the management of the enterprise, developing competition, cooperation, exchange of experience, etc.
Lifetime employment system typical for the Japanese economy. For her special meaning have relations of patronalism, i.e. care and attention of company managers towards employees. At the same time, we are talking about caring not so much for the workers employed at the enterprise, but for their families and even the families of their closest relatives. A worker included in the lifetime employment system is not only provided with a lifetime job at the company, but similar employment stability is guaranteed to his entire family. Boarding houses, orphanages, schools are built for the families of workers, and other social benefits are provided to them. Given the current economic and social tensions, the lifetime employment system is important factor economic and social-moral stability. This system provides for the use of nationally skilled labor.
In turn, the average salary is:
· hourly (payment for one man-hour actually worked) is calculated as the ratio of wages accrued for the reporting month to the number of man-hours;
· daily (payment for actually worked man-days) is calculated as the ratio of wages accrued for the reporting month to the number of man-days;
· monthly, quarterly, annual (payment on average for one month, quarter, year) is calculated as the ratio of the wage fund for the month, quarter, year to average number workers.
Tariff system- this is a set of regulations with the help of which differentiation and regulation of wages is carried out various groups and categories of workers, depending on the severity, complexity, intensity of labor and skill level, as well as the characteristics of the types of work and industries in which the workers are employed.
The main elements that make up the tariff system are: tariff schedules, tariff rates and tariff-qualification directories.
The tariff schedule is a set of qualification categories and the corresponding tariff coefficients, with the help of which the sizes of tariff rates and salaries are determined, that is, the dependence of wages on the qualifications of workers, the complexity of the work performed and the level of management is established.
Tariff rates determine the amount of remuneration for an employee of the corresponding qualification category per unit of time - hour, day, month.
The tariff rate of the 1st category is used to determine the tariff rates of other qualification categories. The following formula is used:
, (1.2)
where , is the tariff rate of the i-th and 1st category, respectively, thousand rubles; - tariff coefficient of the i-th category, i=1, 2,…, 27.
TICKET No.40
Basic forms and systems of wages
Salary (hereinafter referred to as salary) has various shapes. In practice, two main ones are used: time-based and piecework. A time-based salary sets the amount of remuneration depending on the time worked. The unit of measurement is the price of an hour of labor or, as it is otherwise called, the hourly wage rate. It is calculated by dividing the established wage by the standardized number of hours of labor. At a given hourly rate, the salary amount is determined by the number of hours worked. From the point of view of an entrepreneur, a time-based salary has one drawback: it does not stimulate the worker himself to increase the productivity and intensity of his work. This “disadvantage” of time-based wages is eliminated by the use of piecework wages.
The piecework salary is established depending on the quantity of products produced and the price per unit of production. Prices are calculated by dividing the hourly (or daily) labor price by the standard quantity of production. The production rate is an indispensable condition for the functioning of a piecework salary. Reciprocal The production rate is the time standard for producing a unit or batch of products. These norms establish the amount of labor costs per unit of time, which is accepted as the social average and is subject to payment in the established amount.
The share of application of the two main forms of PP is not the same. Historically, the first to emerge was the time-based form of wages, which prevailed in the early stages of the development of capitalism. From the mid-19th century to the 60s of the 20th century, the piecework form of salary was rated higher. From the mid-70s to the present day, time-based wages have again become the predominant form of remuneration. This was due to two reasons: the introduction of new equipment and production technology, in which the quantity of products produced is determined by a predetermined pace of work, and the combination of time-based labor with modern methods labor standardization, with the introduction of flexible forms of remuneration.
Simultaneously with the change in the ratio of time-based and piecework wages, a certain modification of them occurs: almost in pure form they are not used. Nowadays, temporary-bonus, piece-bonus, lump-sum, multi-factor, all-factor, piece-progressive and other types of salary are widespread.
Time-based salary is usually used in high-tech industries because... in automated production and enterprises with a predominance of instrumental processes, the output of workers is determined by the speed of operation of the equipment. In this case, the hourly rate is set by summing its two parts: basic and additional. The main part is analytical score work according to the degree of its complexity (unity of objective and subjective assessments). The additional part is “merit assessment”. It is periodically revised during the work process.
A specific type of time payment is the “controlled shift production” system. Workers are paid on a time basis, but records are kept of actual output, which is compared with the norm. Two tariff rates are applied: if a worker performs work within the norm, the work is paid at the lowest rate; if he overfulfills it, he is paid at the highest rate.
The essence of the time-bonus salary system is that personal allowances are added to the basic time-based pay rate. This system makes salary dependent on several factors. It takes on the features of piecework payment.
Piecework bonuses. In this case, piecework payment is supplemented by bonuses for exceeding production standards, etc.
The salary in a “multi-factor” system consists of payment for meeting production standards for a numerous set of factors (efficiency of equipment use, product quality, savings in raw materials and supplies, etc.).
When production results depend on the coordinated work of all workshops and sections, a collective bonus system for workers arises. This system ensures that workers are motivated to work efficiently.
Of particular interest are additional payments in the form of shares. The distribution of shares among workers is an attempt to “unite the interests” of workers and the company, to mobilize personal funds of staff to invest in production.
In industries with the latest technology traditional systems Salaries are being replaced by various options for individual piecework. As a result, a close connection is created between the level of remuneration, qualifications and business qualities of the employee, which encourages the employees themselves to increase the intensity of their work.
Nominal and real wages
The amount of salary depends on many factors that arise in production, in the sphere of social relations, and in the market. Economists conventionally divide them into market and non-market factors. First of all, the general level of wages in a country depends on the degree of development of the productive forces of society. They ensure a stable demand for labor and a corresponding increase in its payment. It is important not only how much a worker receives for his work, but also how much goods and services he can consume. Therefore, it is necessary to distinguish between nominal and real salary. The first finds its expression in the form of money that a hired worker receives for his daily, weekly, monthly work. The second is in the form of those means of subsistence that a worker can purchase with his cash salary at a given price level. Nominal wages are growing steadily, reflecting both an increase in the volume of worker purchases of subsistence and a general increase in prices for goods and services. The real salary is directly dependent on the nominal salary and inversely on the price level for consumer goods and paid services. In the movement of real wages there is a tendency towards its increase (the level of education and professional training of workers is growing, needs are increasing), which, however, does not represent a continuous progressive rise, but is accompanied by periods of its decline.
To characterize the level and dynamics of changes in the FP, it is necessary first of all to study the dynamics of the real FP, since its movement includes the movement of the nominal FP. In many countries, a “living wage” is calculated, which has a lower and an upper level. Various methods are used to determine the “living wage”. In post-socialist countries, the most widespread method is the “consumer basket” - this is a complete set of consumer goods and services necessary to meet the normal needs of the average family.
The amount of real wages is significantly influenced by the demand and supply of labor. Economists call the demand for labor “dependent” demand, because it depends on its performance. The higher the demand for labor given a given supply, the higher the level of real wages. Labor supply affects wages in inverse proportion. However, if labor supply is limited relative to other factors, wage growth occurs. This explains the restrictions on the entry of foreign workers into the country.
Current legislation gives organizations the right to independently choose and establish remuneration systems that are most appropriate in technical conditions work. Types, forms and systems of remuneration, tariff rates, salaries, bonus systems are fixed in the collective agreement and other acts issued by the organization.
There are two types of wages: basic and additional.
The basic wage includes wages accrued to employees for time worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for piece workers and time workers, additional payments and allowances. Additional wages are payments for unworked time provided for labor legislation. Such payments include: payment for regular vacations, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc.
The main forms of remuneration are time-based and piece-rate.
Time-based is a form of remuneration in which the employee’s salary depends on the time actually worked and the employee’s tariff rate, and not on the number of works performed. Depending on the unit of accounting for time worked, hourly, daily and monthly tariff rates are applied.
There are two types of time-based wages: simple time-based and time-based bonuses.
With simple time-based wages, a worker's earnings are determined by multiplying the hourly or daily wage rate of his category by the number of hours or days he worked. When determining the earnings of other categories of workers, the following procedure must be observed. If the employee has worked all working days of the month, then the payment will be the salary established for him. If an incomplete number of working days are worked in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result obtained is multiplied by the number of working days paid through the organization.
With time-based bonus wages, a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate. Bonuses are paid in accordance with bonus regulations, which are developed and approved in each organization. The provisions provide for specific indicators and conditions for bonuses, subject to which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production tasks, saving raw materials, materials, energy, increasing labor productivity, improving the quality of products, mastering new equipment and technology, etc.
The piecework form of remuneration is used when it is possible to take into account quantitative indicators of the result of labor and standardize it by establishing production standards, time standards, and standardized production tasks. In a piecework system, workers are paid at piecework rates in accordance with the quantity of products produced (work performed and services rendered).
The piecework form of remuneration has several systems:
Direct piecework - when workers are paid for the number of units of products they produce and work performed, based on fixed piecework prices established taking into account the required qualifications;
Piece-progressive - in which payment increases for production above the norm;
Piece-bonus - remuneration includes bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first request, absence of defects, saving on materials;
Indirect piecework - used to pay auxiliary workers (adjusters, assemblers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve.
The calculation of earnings for the piecework form of remuneration is carried out according to production documents (piecework work order, which indicates the production rate and the actual work performed, an order on bonuses for exceeding the plan, a piece assignment, a workshop order for the task to be completed by the workshop).
Piece rates do not depend on when the work was performed: during the day, at night or overtime.
Many large and medium-sized organizations use a tariff system of remuneration - a set of standards with the help of which the level of wages of various groups and categories of workers is regulated depending on qualifications; complexity of the work performed; conditions, nature and intensity of work; conditions (including natural and climatic) for performing work; type of production.
The main elements of the tariff system are: tariff and qualification reference books, tariff schedules, tariff rates, tariff coefficients, bonuses and additional payments for work with deviations from normal working conditions.
The Tariff Qualification Guide contains detailed characteristics main types of work indicating the requirements for the qualifications of the performer. The required qualifications when performing a particular job are determined by the rank. The worker's wages increase as the level of work he performs increases. A higher rank corresponds to work of increased complexity.
The tariff schedule is a table with hourly or daily tariff rates, starting from the first, lowest category. Currently, six-digit tariff scales are mainly used, differentiated depending on working conditions. Each schedule provides for tariff rates to pay for the work of piece workers and time workers.
The tariff rate is the amount of payment for work of a certain complexity produced per unit of time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or day). The tariff rate is always expressed in monetary terms, and its size increases as the rank increases. Rank is an indicator of the complexity of the work performed and the worker’s skill level. The relationship between tariff rates depending on the category of work performed is determined using the tariff coefficient, which is indicated in the tariff schedule for each category.
The tariff coefficient of the first category is equal to one. The monthly tariff rate of the first category cannot be lower than the minimum wage provided by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff schedule. The ratio of tariff coefficients of the first and last categories is called the range of the tariff schedule.
To remunerate managers, specialists and employees, as a rule, official salaries are used, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these employees, other types of remuneration may be established: as a percentage of revenue, as a share of profit received, and a system of floating salaries, which Lately began to receive more and more widespread use.
With employees who are not part of the organization’s staff, but are hired from outside to perform specific work that the organization cannot perform on its own, labor relations are usually formalized in civil law contracts (contracts, assignments, leases, etc.). These employees are not subject to the internal regulations of the organization, perform work at any time convenient for themselves, and their relations with the organization are regulated by the Civil Code of the Russian Federation.
Remuneration for labor in special conditions is made at an increased rate compared to tariff rates (salaries). When performing work of various qualifications in a time-based form, the employee’s work is paid for work of a higher qualification; in case of piecework payment - at the rates of the work performed, but not lower than the category assigned to the employee. When combining professions and performing the duties of a temporarily absent employee without release from the main job, an additional payment is made, the amount of which is established by agreement of the parties employment contract.
Work outside the normal working hours can be carried out both on the initiative of the employee (part-time work) and on the initiative of the employer (overtime work). Overtime work- work performed by an employee at the initiative of the employer outside the established working hours - daily or per shift, as well as during the accounting period. Work on weekends and non-working days holidays shall be paid at least double the amount. Night time - time from 22 to 6 o'clock. The duration of work (shift) at night is reduced by one hour without further work. Each hour of night work is paid at a higher rate than work under normal conditions.
The term "wages" means remuneration for labor paid to employees labor relations with the organization (regardless of its organizational and legal form), for their work. In Art. Article 37 of the Constitution emphasizes that everyone has the right to remuneration for work without any discrimination. And this means, as follows from Art. 77 of the Labor Code of the Russian Federation, which prohibits any reduction in the amount of remuneration of an employee depending on gender, age, race, nationality, attitude to religion, affiliation public associations. At the same time, the employee is guaranteed to maintain a certain level of remuneration for work, for which the state establishes minimum size wages.
The guarantee nature of the minimum wage is expressed in the fact that workers have the right to claim a certain monthly level of remuneration for work. Each employee has the right to receive the amount established by the state only if, as stated in Part 1 of Art. 78 of the Labor Code of the Russian Federation, fully complied with the standard working time and his labor duties (labor standards). This level is not reduced if working hours and labor standards are not met through no fault of the employee.
The minimum wage is periodically revised taking into account the rising cost of living, changes in the minimum consumer budget and the socio-economic situation in Russia.
An employee's remuneration is not limited to the maximum amount (Part 1, Section 77 of the Labor Code). However, it should be noted that indirect regulation of high wages still exists - through tax system. The maximum amount of total income for a calendar year is determined annually, the income tax on which is 12%. Taxes on income exceeding this amount are levied at a higher rate. percentage on an increasing scale. For example, in 1992, the maximum amount for collecting income tax in the amount of 12% was 200 thousand rubles, in 1994 - 10 million rubles.
Organization of payroll modern stage involves a combination of legal, regulation, carried out government agencies in a centralized manner, with industry and local regulation directly at the enterprise.
Only the minimum wage, salary schemes and tariff rates in the public sector, wage systems, the procedure for remuneration in case of deviation from normal working conditions, the procedure for maintaining and calculating average earnings, and guarantees in the field of remuneration are determined centrally.
The scope of local legal regulation includes a large number of wage issues. To the level of the enterprise (organization) in last years the decision was transferred to such issues as the establishment of remuneration systems for individual employees or teams, the determination of tariff rates and salaries (with the exception of public sector organizations), the ratio of their sizes between individual categories of personnel, the choice of a different type of remuneration for managers, specialists and employees, introduction of additional payments and allowances to tariff rates (salaries), development and introduction of provisions on bonuses, on the terms of payment of remuneration for the overall results of work for the year, determination of increased (compared to those established by law) wages when performing work in conditions deviating from normal > introduction, replacement and revision of labor standards. The document that fixes the conditions of remuneration developed at the enterprise is a collective agreement or regulation on remuneration. Local regulation of wages is essential for linking earnings with the results of one’s work activity.
Industry regulation of wages is carried out using industry local agreements. In practice, with the help of such agreements, the minimum wage in the industry is established. larger size compared to a certain federal law, the ratio of tariff rates for the qualification categories of workers, for certain categories of specialists, employees, increased wages are being introduced into the industry when working in conditions deviating from normal, etc.
Currently, the Ministry of Labor of the Russian Federation and the Institute of Labor are developing a concept for further improvement of wages on the basis of tariff agreements and collective agreements. As the authors of this concept note, there are two significant obstacles to the establishment of collective bargaining regulation of wages: the depreciation of labor, unjustified differentiation of wages (the minimum wage, according to the Institute of Labor, in 1995 barely exceeded 20% of the cost of the minimum subsistence basket; the ratio in the wage levels of 10% of workers with the lowest wages and 10% of workers with the highest wages reached 1:20). They nullify economic function wages that she must bear in market economy, turn it into a kind of social payment that is not related to the assessment of the quantity, quality, and results of labor. It is proposed to make the General Tariff Agreement the all-Russian base of minimum guarantees in the field of wages, and the second level of regulation - a territorial tariff agreement. The argument for shifting the emphasis from a sectoral tariff agreement to a territorial tariff agreement is the assertion that in the specific conditions of Russia the market will be formed by individual closed territories, and not by industry. It is not denied that previously established sectoral differences in wages will continue to influence ideas about “fair” wage ratios for a long time, but confidence is expressed that economic expediency will still prevail.
Industry tariff agreements, collective agreements, when resolving wage issues, should not violate social guarantees established by law, contradict the law (see Article 3 of the Law of the Russian Federation of March 11, 1992 “On Collective Agreements and Agreements”).
Wages should not be confused with guarantee and compensation payments, with guarantee additional payments.
Guarantee payments are of a specific nature. They are not remuneration for labor for the reason that they are not commensurate with the quantity and quality of labor actually expended by the employee during the period for which they were paid. Their purpose is to prevent possible losses in earnings due to the fact that the employee is distracted from performing work duties. Workers and employees receive them in cases when they are released from work;
- - in connection with the implementation of state and public duties(see Article 111 of the Labor Code of the Russian Federation);
- -- during next vacation(Article 66 of the Labor Code of the Russian Federation);
- -- in connection with mandatory medical examinations (Article 113 of the Labor Code of the Russian Federation);
- -- when performing donor functions (Article 114 of the Labor Code of the Russian Federation);
- -- when providing breaks included in working hours (Article 153 of the Labor Code of the Russian Federation);
- -- in connection with the implementation of work on the implementation of inventions and rationalization proposals (Article 115 of the Labor Code of the Russian Federation);
- - in case of downtime not due to the fault of the employee - Article 94 of the Labor Code of the Russian Federation);
- - when an employee improves his or her qualifications and education without leaving work (see Chapter XIII of the Labor Code of the Russian Federation).
In some cases, guarantee payments are made upon termination of the employment contract. This refers to severance pay (Article 36 and Article 40-3 of the Labor Code of the Russian Federation), payment for forced absenteeism and the period of delay in issuance work book(Article 99, 214 of the Labor Code of the Russian Federation), preservation of average earnings for a certain period after dismissal for released employees due to a reduction in the number of employees or in connection with the liquidation of the enterprise (Article 40-3 of the Labor Code of the Russian Federation).
Guarantee payments for the most part constitute the employee’s average earnings or a certain part of it. In some cases, they are calculated from the tariff rate or salary of the employee. Thus, the average salary is paid to an employee when performing state and public duties. An example of calculating a guarantee payment from the tariff rate is payment for downtime: if downtime is not the fault of the employee, it is paid at least 2/3 of the tariff rate of the category (salary) established for the employee, if the employee warned the administration (foreman, foreman, other officials) about the start of downtime .
Sometimes guarantee payments are limited by the limit established by law. The restriction may be expressed in establishing a period of time for which the employee is entitled to receive average earnings (for example, this applies to severance pay).
Unlike guarantee payments, workers receive guarantee additional payments during the period of their working activity. They are summed up with wages accrued for time actually worked or for products actually manufactured. They are carried out in cases where the employee cannot, due to certain reasons specified in the legislation, in full fulfill your labor functions. We are talking about additional payments: underage workers who have a shortened working day (Article 80 of the Labor Code of the Russian Federation), with some transfers to another job (Articles 26, 95, 155--156, 164 of the Labor Code of the Russian Federation), additional payments to employees if they fail to meet production standards, or manufacture of defective products through no fault of their own, up to two-thirds of the tariff rate, and in some cases up to more high level(Article 93 of the Labor Code of the Russian Federation) and some others.
Compensation payments are made in cases provided for by law to reimburse workers and employees for expenses incurred in connection with the performance of work duties or in connection with the need to come to work in another area. These include: payments for business trips, transfer, reception, assignment to work in another area, for the use of tools belonging to the employee, for unissued work clothes and special footwear, etc. (see Articles 116--117 of the Labor Code of the Russian Federation).
Payment of wages is made, as a rule, at the place where they perform work at least every half month. For individual categories employees, legislation may establish other terms for payment of wages.
The average salary that the employee is entitled to during the vacation must be paid to him no later than one day before the start of the vacation.