consider in detail the types and forms of wages, which are used in accounting.
There are two common forms of wages - is the primary and secondary forms of payment for the work performed.
Most often employers use basic forms of wages, when calculated for the number of hours worked, the quality of work done: payment of wage categories, piece-rates, salaries, various types of additional payments for performance of work at night, for harmful working conditions, for seniority, superintendence, etc.
form of wages
Additional charge - separate payments stipulated by legislation.These include paid vacations, favorable hours for the execution of state or public activities, allowances for dismissal of the employee and others.
Nowadays commonly used forms of wages as hourly and contract payment for work performed.Remuneration for time worked establishes hourly.To do this, the time worked multiplied by the number of payments over a period of vremeni.Pochasovaya rate is calculated as the division of the set value on the salary rate of hours of labor.
Hourly payment for work performed is used in professions where set technological regime:
- mass-stream output;
- automated production;
- production with predominance of instrumental processes.
Hourly wage is beneficial because it allows you to effortlessly increase the range of work without changing the payment.
Types and forms of wage
Benefits hourly wage that is paid number of hours actually worked.This is beneficial for entrepreneurs so that when deteriorating economic situation of the company, it can reduce staff time compared to a normal working day.
There are also forms of wages as the piece (the piece) and time-based salary.The value of the first depends mainly on the amount of goods produced, or work performed.The dependence is determined by calculating the price per unit of output.Data for the calculation are the price of labor per day or an hour and the rate of the number of products that the employee produces on average per day or per hour.
PRICE apiece goods can be calculated as follows: hourly or daily labor rates must be divided by the rate of development.
As for piecework wages as one of the varieties of forms of wages - is necessary to establish a measure of tension (intensity) of employees.This is done using the norms of production volume of the goods, which are made to employees for a specific time.These production quotas are paid a certain amount.That is, the more productive the employee works and produces more output, the higher the charge of his labor.
Regarding the payment of working time distinguish a number of theories:
- the theory of performance;
- marginal productivity.
pay for the work - this is the price of human labor.
form of wages:
- nominal - the amount of money received by the employee for their work;
- real wages - the means of subsistence, which you can purchase at your employee earned money.
