What is salary? What are the types of wages and forms of remuneration?

In economic theory, in a broad sense, wages are monetary payments that are due to a worker as compensation for his work. Different sources differ in their definition of what wages are. From the employee’s point of view, this is the price of labor resources spent on the production process. From the employer’s point of view, these are the costs of production and sales of products, which are used to pay employees, etc. But it is equally important to know what is included in wages, and today this is payment for time worked (salary, tariff rates, additional payments and allowances), payment for time not worked (vacation pay, temporary disability benefits) and one-time payments (bonuses, assistance for vacation, annual remuneration).

According to its functions, wages should motivate a person to work, provide for the material needs of the employee and his family, ensure a professional and cultural level, and stimulate increased labor activity. It must provide status, regulate the relationship between demand and supply of labor, and, of course, determine the extent to which the worker participates in the total costs of production.

Types of wages

Salary happens

time-based (guaranteed monthly salary),
piecework (earnings directly depend on the intensity of work).

But in order to assess how well wages satisfy the worker’s needs, it is also necessary to distinguish between nominal and real wages.

Nominal wage is the amount that is paid to an employee over a certain period of time for hours worked or products produced.
Real wages are the volume of material goods, goods and services that an employee can purchase with the amount of money remaining from the nominal wage after paying taxes and mandatory contributions.

What does salary depend on? First of all, it depends on supply and demand in the market. For example, recently the prestigious and highly paid profession of economist lost its status due to an overabundance of novice specialists. Oddly enough, age affects the level of salary. Students and university graduates, as well as retirees, are less likely to defend demands for increased wages, while people aged 24 to 45 are more interested in increased wages. The level of wages can be influenced by trade unions and legislation, but still main factor– this is a qualification and active life position the employee himself, his personal contribution and level of responsibility for the assigned work.

How much do you earn?

When looking for a job, many people pay attention to such a factor as the average salary. This economic indicator, which is determined by dividing the total amount of accrued wages by the average number of employees of an enterprise, organization or sector of the national economy. But it gives only a vague idea of the industry as a whole. In order to adequately assess the amount of wages, you need to take into account such a parameter as the wage rate - this is the price that the employer pays for the use of labor for a certain period of time. IN labor code The salary rate is determined without taking into account bonuses and compensation and before withholding income tax and national insurance contributions.

Salary is the amount monetary reward employee. It is one of the most important and most widespread types of income in any economic system. Typically, wages account for about 70% of all income received by the population of the country.

Salary performs the following main functions.

1. Stimulating employee work. This can be done when there is a direct relationship between the final results of labor and the amount of salary received.

2. Measure of consumption. The degree to which people's needs are met and the amount of goods consumed primarily depends on the size of their salary.

The following types of salaries are distinguished:

1) Nominal wage. This is the amount of money that an employee receives for his work. Nominal wages usually consist of two parts.

1.1 Basic (permanent) salary. It is formed from the employee’s tariff earnings.

2) Additional (variable) wages. This represents various incentive bonuses, bonuses that are paid for better performance.

2) Real salary. This is the amount of goods and services that an employee can purchase for his nominal salary. Real wages depend on three main factors:

2.1 From the nominal salary. The more money a worker receives in the form of wages, the more consumer goods he can purchase.

2.2 From the amount of tax paid. As income tax rates increase, the amount of wages paid decreases and thus real wages decrease.

2.3 On the level of prices for goods and services. As prices for goods and services rise, real wages decrease.

There are two main forms of wages:

1. Time salary. It is accrued depending on the time worked at the established hourly rate. Time wages are recommended to be used in the following cases:

a) When the results of labor cannot be accurately measured. This applies to the work of scientists, engineers and technicians, teachers, civil servants, etc.

b) When production depends on the technological process, and not on the worker himself. This is, for example, work on automatic lines, conveyors, etc.

There are two types of time wages:

Simple time wage.

Time-based bonus payment. Unlike the first, this provides for the payment of bonuses for certain results. This type of time payment is more common than the first one, i.e. with a simple time payment.

2) Piece wages. It depends on the quantity of products produced at established prices. It is used when the results of work depend on the personal diligence of the employee.

There are the following varieties piecework payment.

Simple piecework salary

Piece-bonus salary. It provides for the issuance of bonuses for certain performance indicators.

Piece-regressive payment. Its essence is that for fulfilling a given norm, payment is made at one rate, and for exceeding the norm, the price is reduced. This type of salary was common in the 20-50s. XX century. Used various options such a remuneration system: the system of Ganga, Emerton, Halsey, Roone, etc. Later, these systems became a thing of the past.

Piece-progressive. Here, on the contrary, for exceeding the production norm, payment is at an increased rate.

Chord. Here the cost of the overall work performed is simply established. Most often, such payment is used in construction or when certain work urgently needs to be done.

Initially, in the 18th – 19th centuries. Time wages were common. Since technology was poorly developed at that time, production output could be increased by changing the length of the working day. And to stimulate working hours, time wages were used. Therefore, in the middle of the 19th century. At Russian enterprises, workers worked 14-16 hours. At the beginning of the twentieth century, when an 8-hour working day began to be introduced by law, piecework wages began to be widely used to stimulate labor intensity. Currently, due to the widespread development of automation and robotization of production, when a worker is busy only with monitoring technological process, time-based wages again began to occupy the largest share.

An essential point in wages is taking into account working conditions. Hard work and work in less favorable conditions require greater costs to restore a person’s ability to work. This should be compensated by increased wages. But besides wages, other measures are also used here. This is the establishment of a shorter working day, longer vacations, earlier retirement, special meals, etc. However, the main way here is to improve working conditions.

Wages may also vary by region of the country. For areas with unfavorable living conditions, wage increases are established.

Types of wages and forms of remuneration - What do these concepts mean, what is their difference? ABOUT types of wages, we will talk about the forms in which it can be accrued and how an employee can defend his rights in matters of this kind in this article..

Concepts like types and forms of wages, are familiar to many, but not everyone understands what the differences between them are. Let's try to find out.

About wages and their types

Wages in our country, as throughout the world, are the main means of financial support for the working population. What should be understood by this term?

These are payments to working citizens, made taking into account such indicators as:

the time they worked;
volume and quality of work performed;
overtime and night working hours;
downtime is not their fault.

According to Art. 136 of the Labor Code of the Russian Federation, salaries must be paid to employees at least 2 times a month. In this case, the days on which its payment is made are established by the employment contract and other internal local regulations. regulations employer. For certain categories of workers, the law or contract may provide for a special period for payment of wages (for example, workers employed on a rotational basis may be paid based on the results of the entire shift).

Download the contract form

So, the amount that is paid to the employee for the period worked (regardless of what is taken as a countdown - a day, a week, a month or several months) is the employee’s basic salary - this is the first type of salary.

However, payments in favor of the employee are the main wages are not limited, since labor legislation also provides additional guarantees for the working population. In this case, we can talk about the payment of benefits and additional payments to certain categories of workers, as well as the provision of paid leaves.

And so the next one arises type of salary- additional. Such salaries, in particular, include:

payment of annual paid leave;
payments for time not worked by the employee, which, in accordance with the law, is still subject to payment (for example, during downtime);
payment of breaks from work for breastfeeding women;
payment of preferential hours to minor employees;
payment of severance pay to employees in case of dismissal, etc.

You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee. Of course, the most common form of payment is monetary, but the law does not prohibit the conclusion of employment contracts containing a condition for payment in another form.

In unofficial sources you can also find a division of salaries into the so-called white and black. It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it is also not worth talking about all the “delights” of black money, since this topical topic is often discussed in the media. However, we still consider it appropriate to present this classification, since these types of wages exist in modern society.

Forms of remuneration

The form of remuneration refers to the procedure for calculating an employee's salary and the choice of the initial unit on the basis of which it is calculated. There are only two forms of payment in our country; everything else is regarded only as their subtypes. Today, there are piecework and time-based forms of remuneration, while the employer has the right to determine the calculation procedure independently.

In the first case, the employee’s salary is to a greater extent depends on the quality of his work. To make the calculation, the employer needs to take into account 2 main values, which are production and time standards. When calculating earnings, he evaluates how well the employee worked, based on how much work he completed per unit of time.

That is, when calculating payment in this case, prices for the work actually performed (products manufactured by the person) are used. The initial value is calculated by dividing the hourly tariff rate, taking into account the type of work performed, by the hourly production rate or by dividing this rate by the time rate, measured in hours/days. Then all that remains is to multiply the result by the number of products produced by the employee. Note that the employer, when determining the size of the piece rate, takes as a basis the rates according to the tariff of the work performed, and not the tariff category available to an individual employee.

Depending on the method chosen by the employer for calculating piecework wages, the following types can be distinguished:

Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the volume of work performed) and the piece rate.
Piecework progressive. The employer increases the piece rate for part of the manufactured products (the volume of work performed) above the established standards.
Piece premium. In this case, the employee is due not only a direct salary (based on the volume of products delivered), but also an additional payment when he reaches certain indicators (when working above established standards, eliminating manufacturing defects, accelerating the production process, etc.).

However, the most common form of payment today is the time-based form of payment. In this form, the employee’s salary will depend on what tariff rate is in effect for a particular employer, as well as on how much time he actually worked in the accounting period. In this case, we can talk about 2 subtypes of time payment:

simple, in which the amount of earnings is determined by the usual multiplication of the tariff rate by the number of hours worked;
time-based bonus, when the payment includes a bonus, which is calculated as a percentage of the tariff rate.

As you can see, types of wages and shapes wages are very close concepts to each other, but not analogous.

Wages are the systematic remuneration of an employee established by agreement of the parties for work performed under an employment contract.

The new Russian legislation on wages is based on the following principles:

equal pay is given for equal work;

wages depend on the labor contribution of employees and are not limited by the maximum amount;

the state establishes and guarantees to each employee minimum size wages;

labor is paid differentially.

There are two ways to set wages: contractual and centralized.

I . Contractual method of setting wages. During the existence of the USSR, most organizations and enterprises were state-owned and financed from the state budget. Therefore, the issue of the amount of wages when entering a job was not discussed: the employee received as much as the state determined for him. In other words, a centralized procedure for setting wages prevailed. Now the situation has changed. A large number of enterprises and organizations are non-state, and their owners, having the absolute right to dispose of their property, can set any wage for their employees.

Since wages are paid from the enterprise’s own funds, the state And tries not to interfere in this area of activity of commercial enterprises, giving them the right to resolve wage issues independently (by agreement with employees, as well as taking into account the opinion of the trade union). That is why wage issues are the subject of an agreement between the employee and the employer, fixed in the employment contract, and the subject of corporate regulation, i.e. regulation in corporate acts, primarily in the collective agreement. But in it these issues are regulated only in the general view: the principles of remuneration, the type and system of wages, the size of tariff rates, the minimum wage at the enterprise, as well as the wage ratio between individual categories of personnel are established.

The collective agreement is far from the only and not the most best way regulation of relations in an enterprise, and not always acceptable. Firstly, the feasibility of its conclusion in small enterprises is questionable. Secondly, its complex nature does not make it possible to study in detail the normatively resolved issues. One cannot discount the ease of use of such a corporate act, which specifically regulates a particular issue, compared to the multi-page text of a collective agreement. That is why detailed regulation of wages requires the publication of special corporate acts.

At some enterprises, one comprehensive corporate act is created, called "Regulations on remuneration." The regulation includes the following sections:

1) basic salary;

2) bonuses for the final financial results of the enterprise;

bonuses based on work results for the year;

At other enterprises, an independent corporate act is dedicated to each of the components of wages.

It is important to note that wages are now almost entirely relegated to corporate regulation. The first step in this direction was taken in connection with the adoption of the Decree of the President of the Russian Federation of November 15, 1991 “On the abolition of restrictions on wages and on the increase in funds allocated for consumption.” The level of independence of enterprises in terms of wages is limited only by the availability of their own funds.

Determining wages is one of the most difficult management tasks, the solution of which is directly related to the profitability of the corporation.

A high salary will attract many candidates and provide the administration with a choice. But this is not yet a guarantee of high labor productivity and staff stability. The level of wages is influenced by many factors (unemployment level, influence of trade unions). But the profitability of the enterprise is still more important: an unprofitable corporation is not able to pay wages above the average level.

What factors, besides the profitability of the corporation itself, can influence the level of wages?

environmental factors - demand and supply of labor, cost of living in general, correlation with working conditions at other enterprises, etc.;

industry factors - the importance of a particular industry, traditions (traditionally high earnings will influence the determination of wages), etc.;

factors related to the nature of the work - working conditions, danger, severity, harmfulness of work, degree of responsibility, required skills, etc.;

personnel factors - staff stability at the enterprise, the scale of hiring, the complexity of hiring, the amount of additional benefits, etc.

One cannot fail to take into account such a factor as the desire of any enterprise to create a reputation as a good employer.

In general, wages are the assessment of workers' work or the process of ranking them according to the relative value of each in order to more fairly pay for the labor expended by them.

Remuneration at an enterprise may have the following structure.

1. Basic salary- These are wage payments for actual work performed. At some enterprises, the emphasis is placed specifically on the basic salary, which necessitates the publication of such corporate acts as “Production Standards”, “Official Salaries”, “On the Procedure for Assigning Grades”, “On Tariffication”, “On the Distribution of the Wage Fund” and etc.

2. Awards These are incentive payments. They constitute, as it were, additional wages. Bonuses can be made on a variety of grounds established in corporate acts, such as:

based on the results of work for the month;

based on the results of work for the year;

for the introduction of new equipment and technology;

for saving material resources;

for the supply of products for export;

for high-quality performance of work and tasks of the administration;

for certain types of work;

for qualifications and professional excellence.

There are enterprises where bonuses make up a significant part of the salary, sometimes exceeding the basic one. It is clear that in this case the administration is relying on stimulating labor on an additional part of wages. In such a situation, such a corporate act as “Regulations on bonuses”, “Regulations on material incentives”, etc. becomes very significant.

3. Compensation- these are payments that compensate for the increase in employee energy costs:

for night work;

for working the second and third shifts;

for overtime work;

for work on holidays and weekends;

for performing work in conditions deviating from normal;

for combining professions;

for high labor productivity;

for the period of development of new production (products);

for a business trip;

for the use of a foreign language;

for performing work with a smaller number of workers;

4. Guarantees- these are payments for actually unworked, no-show time:

length of service; regional allowances; special allowances, etc.

All of the above issues of wages, this main lever for organizing production, the enterprise has the right to decide independently.

P. Centralized method of setting wages. This method is used in enterprises and institutions financed from the state or municipal budget. For employees of these institutions, a single tariff schedule has been established, which includes 18 categories (ETC) (Table 6.1).

Wages are determined by multiplying the tariff coefficient by the minimum tariff rate, the size of which is determined by periodically issued special decrees of the Government of the Russian Federation on increasing the minimum wage tariff rate. The categories themselves are determined on the basis of the Tariff and Qualification Directory of Work and Professions of Workers and the Qualification Directory of Employees, consisting of three parts: 1 - managers; 2 - specialists; 3 - technical performers.

These directories, necessary for the qualification commission to assign a qualification category to an employee, are adopted in a centralized manner for the entire national economy, which, however, does not exclude the existence of corresponding directories for individual sectors of the economy. In turn, on their basis, corporate directories for employees of a particular enterprise (institution) can be developed.

For public sector employees, bonuses and additional payments are established centrally. However, within the limits of available funds, state budgetary institutions, as well as commercial enterprises, can increase their size.

The “minimum wage” is determined centrally, which, representing the minimum guarantee of any employee working under an employment contract, applies to all organizations, regardless of their form of ownership.

The procedure for payment of wages. Salary is issued employees at least twice a month, although the enterprise may set other terms for its payment.

Salaries are usually paid at the place where the work is performed.

Table 6.1 Unified tariff schedule

Pay grade	Tariff coefficient

Holds from wages are possible as a general ruleonly with the written consent of the employee, and in the absence of consent - in cases established by law,or by court decision. Thus, in accordance with current legislation, regardless of the employee’s consent The administration is obliged to withhold the following amounts:

taxes and contributions to the Pension Fund;

for the execution of court decisions and other enforcement documents, including fines;

to return unspent advances issued in connection with a business trip or issued on account of wages, as well as amounts overpaid due to an accounting error;

when an employee is dismissed through his fault for unworked days of the vacation received;

to compensate for damage caused by an employee to production, if the amount of damage does not exceed the employee’s monthly earnings.

The total amount of withholding cannot exceed 20% of the salary for each payment, and when collecting amounts under several writs of execution - 50% (when collecting child support, damage caused by a crime - up to 70%).

Wages

wages - This the most important means of increasing the interest of workers in the results of their work, its productivity, increasing the volume of products produced, improving their quality and range.

The labor of workers is necessary integral part the process of production, consumption and distribution of created goods. The participation of workers in the share of newly created material and spiritual benefits is expressed in the form wages, which must correspond to the quantity and quality of labor expended by them.

Labor, according to modern economic theory, is the most important part of the economy - it is at the same time product(the worker sells his labor, creating new quality and additional quantity material assets) and the reason for the appearance of added value, since objects and materials become more expensive when labor is applied to them.

The transition to market relations brought to life new sources of cash income in the form of amounts accrued for payment on shares and contributions of members of the workforce to the property of the enterprise (dividends, interest).

Statutory legal form regulation of labor relations, including in the field of remuneration of workers, becomes collective enterprises, in which all conditions are fixed payment labor within the competence enterprises.

Indexation has become a new direction in the field of social guarantees income and compensation for population losses due to inflation. Important place in social protection and support of the population are occupied by government off-budget funds(social insurance, pension, compulsory health insurance, employment, etc.). The procedure for their formation and use is regulated by relevant legislation. All of them are formed from social earmarked contributions and other sources, operate independently from the state budget, have a certain independence and are used to finance the most important social events and programs.

Labor is a category not only economic, but also political, since employment population, its level vocational training and in the life of the state in general and regions in particular play a very important role in the development states. In this regard, special attention state focuses on the legal foundations of the company and payment labor. In practice this is expressed a large number legislative acts and other documents of state and regional level on labor and wages issues.

The main fundamental legislative document of our country, the Russian Federation, contains articles that are completely and quite definitely devoted to labor in the country. The main collection of legislative provisions on issues companies and remuneration is the labor laws of Russia (LLC RF).

Labor and wage accounting rightfully occupies one of the central places throughout the entire accounting system of the enterprise.

In the new economic conditions, its most important tasks are:

make settlements with the company’s personnel regarding wages within the established time frame (calculation of wages and other payments, amounts to be withheld and handed over);

timely and correctly include in the original cost of products ( works, services) the amount of accrued wages and contributions to social insurance authorities;

collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with social insurance authorities, pension fund and the employment fund;

The remuneration company occupies one of the central places in the entire accounting system of the enterprise, so this topic turned out to be the most interesting of all the others for me, and I will cover it as widely and in more detail as I can. In general, labor and wage accounting is one of the most important accounting tasks of a modern enterprise. First I will describe general provisions remuneration companies, and below I will consider them in more detail.

The remuneration of each employee depends on his personal labor contribution and quality of work and is not limited to the maximum amount.

It is prohibited to reduce any employee's wages depending on age, gender, race, nationality, attitude to religion, or membership in public associations.

Wages (Wages) are

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Monthly wages of an employee who has worked in full for this period time standard working hours and fulfilled their labor duties cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments.

When remunerating workers, tariff rates, salaries, and also a non-tariff system may be used if the enterprise considers such a system to be the most appropriate.

Type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their sizes between individual categories of enterprise personnel are determined independently and fixed in the collective agreement.

Remuneration for managers, specialists and employees is made, as a rule, on the basis of official salaries.

Official salaries are established by the enterprise administration in accordance with the position and qualifications of the employee.

Enterprises can establish a different type of remuneration for managers, specialists and employees (as a percentage of revenue, as a share of profit, etc.)

Workers are paid on a time-based, piece-rate basis or according to other remuneration systems. Remuneration can be made for individual and collective work results.

To strengthen the material interest of employees in fulfilling plans and contractual obligations, increasing production efficiency and quality of work, bonus systems, remuneration based on the results of work for the year, and other forms of material incentives can be introduced.

The establishment of remuneration systems and forms of material incentives, approval of provisions on bonuses and payment of remuneration based on the results of work for the year is carried out by the administration of the enterprise or company in agreement with the relevant elected trade union body.

For accounting special conditions labor, a system of additional payments of allowances is used, which allows the employee to be paid more differentiated.

Here is a brief summary of the main points of my work. In modern economic conditions, for the effective operation of an enterprise, it is necessary to properly organize accounting and payroll for employees. At the same time, it is also necessary to correctly take into account the labor of employees, since wages received in proportion to the labor expended will inevitably lead to an increase in the interest of employees in work and, in general, will increase the efficiency of the enterprise. Therefore, I will consider labor accounting and payroll accounting at an enterprise as a single accounting task that cannot be solved separately.

Labor accounting at the enterprise.

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The payroll does not include employees temporarily engaged to perform certain jobs under employment contracts.

For the report, the average number of employees for the reporting month is calculated: the numbers of the number of employees for each day of the month are added up, including non-working (weekends) days, and this figure is divided by the number of calendar days of the reporting month.

The calculation of the average headcount is subject to a certain procedure in accordance with adopted documents, for example, this calculation does not include women on maternity leave and childcare leave under three years of age

Operational accounting of personnel is entrusted to the personnel service or persons authorized to do so, who formalize the hiring, transfers and dismissals of employees.

order from the head of the organization to hire this employee, indicating the date of employment;

contract, which stipulates working conditions, wages, rest and special factors.

At the same time, the contract should not violate the employee’s rights specified in the Labor Code. For example, if the Labor Code states that the working week in the country is 40 hours per week, the contract cannot stipulate a longer week!

order to transfer to another job;

Each enterprise has a certain labor regime. Control its observance is carried out with the help time sheet(form T-12) . It involves monitoring people coming to and leaving work, finding out the reasons for lateness and absences, obtaining data on actual time worked, timely reporting on the presence and movement of workers, the use of working time and the state of labor discipline. The timesheet is a cross table, where the days of the month are filled in horizontally, and the list of employee names is filled in vertically.

Please note that the T-12 form is intended only for recording working hours, and no calculations are made in it. The number of hours worked by an employee per day is indicated by a number (for example, 10). Absenteeism from work without good reason is considered absenteeism (zero hours of work).

Timekeeping can be carried out in one of the following ways: by means of metal tokens and a time board with designated employee numbers, passes, special time cards and control watches, access control devices. To control the arrival and departure of workers at some enterprises, mechanization and automatic registration tools are used data(for example, electronic computers, control clocks), on others, records are kept at workplaces by foremen, shift foremen, heads of workshops and departments, filling out reports on going to work or time sheets.

The time sheet is a personal list of workers of a team, shift, workshop (department). It indicates the employee’s personnel number, last name, first name and patronymic, number of hours worked, including nights, weekends, absences from work (due to illness, business trips, vacations, performance of state and public duties). Recording of attendance and use of working time is carried out using the continuous registration method or by deviations, i.e. marking only no-shows, lateness, overtime, absenteeism, etc. At the same time, numerical and letter marks are made: attendance hours are marked with numbers or dots (for timesheets based on deviations), and absences are marked with letters: “B” (illness), “O” (regular and additional vacations), “K” (business trips) , "B" (weekends and holidays), “P” (maternity leave), etc. If an enterprise (association) uses advance payment for employees' wages, then the timesheet is filled out twice: for the first half of the month for accrual and for the entire month.

For employees with time-based or time-based bonus wages, wages are calculated on the reverse side of the timesheet (for personnel of departments and services of the plant management: managers, specialists, employees and other employees classified as employees).

At the end of the month, the timesheet is closed, i.e. it counts for each worker; number of days of attendance at work; absences for reasons, number of unworked hours (lateness, early leaving work, downtime); total quantity hours worked, including piecework, night, overtime. The completed timesheet is certified by the signatures of the responsible persons (the head of the department or section and the timekeeper), and in a small enterprise, the accountant and the head of the enterprise are submitted to the accounting department for payroll on the last day of the month. The timesheet is also used when compiling the current statistical reporting on the implementation of the labor plan and to analyze labor discipline.

Accounting for the labor of an employee who has any form of piecework wages is carried out on the basis of a production record card, route sheet, work order or other documents for performing work within a month in accordance with approved production standards and prices.

This is a task to perform a certain type of work or service, or produce a certain type of product. At the end of the work, a note is made in the work order about the final results of the work for this work. The production accounting card is drawn up in the same way.

Time tracking

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wages are divided into two types: basic and additional

refers to the payment accrued for the time worked at the enterprise: payment at tariff rates and salaries, piece rates, payment for defects and downtime not due to the fault of workers, additional payments for work at night, awards from the payment fund, payment for piece work, additional payment to workers at increased rates for work on weekends and holidays and overtime, for deviations from normal conditions, for training students, additional payment to non-exempt foremen for leading a team, etc.

To determine a fair amount of remuneration, taking into account its complexity, significance and working conditions various categories workers, a so-called tariff scale is introduced. It contains information on the amount of remuneration of workers depending on the type and quality of work and includes:

tariff and qualification reference books;

production standards (time standards, service standards, standardized tasks);

tariff schedules for workers and tariff rates (hourly, daily, monthly);

salary schedules for other personnel (i.e. staffing table).

To pay a worker fairly, his work must first be correctly measured and taken into account. This is mainly the responsibility of the administration, but the accountant must also know the composition of labor accounting documentation and its content.

In order to correctly calculate wages, you need to clearly and competently keep records of working hours and personnel.

Labor accounting at the enterprise

Personnel accounting of the enterprise

Time tracking

General provisions for accounting and payroll

Pay systems

Tariff system of remuneration

Tariff-free wage system

Labor remuneration system in service-type MPs

Commission-based remuneration system

Floating salary system

Unified tariff schedule and its application