Wages are the main motivators of the staff in any enterprise, and is a significant part of the cost.Therefore, the correct choice of form and pay system directly affects the performance of the firm.
In theory, under the form of wages payable to understand the object of accounting work, which can be a time worked directly or amount of work done.While the wage system is a set of regulatory instruments accrual payments.It may be the tariff, tariff-free, based on a floating salary or a commission.However, in practice the forms and the wage system is often identified with each other, and are used to refer to the common system of payments to the company.
addition to the accounting object, to determine the pay system, it is important the presence of additional incentive payments, the procedure for the distribution of earnings between workers.Depending on these factors are distinguished basic forms and payroll system.These are usually time-based, piecework and lump and subspecies: the piece-progressive, povremenno- and piece-bonus, indirectly-piecework.
time rate system is characterized in that if wages at the plant is carried out according to the number of hours worked.However, it should be emphasized that the form is also necessary to perform specific job functions.The very same fact of an employee on the job does not give him the right to receive salary.Typically, the amount of time worked is expressed in hours, however, the company can be selected and any other time the landmark (for example, day or week).
time-bonus form allows for incentive payments in the event of excessive performance or on certain occasions, as a means to maintain the corporate spirit (for example, on holidays or important anniversaries).Awards may be one-off or regular, may well depend on any specific achievements (for example, if the plan were surpassed by n per cent), or one-time determined by regulations (orders) management.
piecework payment system is that if the object of accounting work is considered to amount of work done.Simple (or straight) piecework calculated depending on the number of products (services) at the established rate.
piecework-bonus pay allows bonuses, the basis for which may be some progress in the work, over-fulfillment of production norms, holiday or other important dates.
piecework, progressive system involves raising rates for each exceeding production quotas.
indirectly-piece-form characteristic of wage-dependent employee whose salary is expressed in fractions of the basic salary of workers.
Its essence lies in the fact that the entire team took part in the work of employees is allocated a single payroll without tariffs or piece rates.The use of this form of wages and efficiently in the case where the money amount of salary is not allocated for each production unit, and the entire amount of product (or for a separate step of production).At the same time the fundamental possibility of accurate accounting of the amount of work of each employee, as well as the determination of its quality.For this often used so-called coefficient of labor participation.
Preference varying forms and systems of wages determined by the characteristics of the production process, the possibility of distinguishing the responsibilities of staff motivational function of each system for different types of production.