When the employee performs any work after the conclusion of the employment contract, he does not do it for free, and for determining the financial compensation.The obligation to pay it on time and in full employer prescribed by law.
forms and pay system included in an expense of the employer include:
- salary, which is directly connected with the participation of employees in the work process.
- Taxes and fees related to the use of labor resources.
- Payment and vacations and holidays.
- costs that businesses incur voluntarily.
Types, forms and systems of remuneration are formed under the influence of both market and non-market factors.The latter include the regulation of wages by the state, the influence of trade unions, their relationship with their employers.
By market factors influencing the forms and systems of remuneration in the enterprise include:
- utility worker to the employer (it is determined by the ratio between the actual income that brings the particular employee and the costs that go to it);
- demand for a particular kind of labor;
- opportunity to replace living labor-power equipment;
- fluctuation of prices for services, goods (their growth leads to higher payment and drop - on the contrary).
Specific forms and systems of remuneration determined by a collective agreement.Also it affects them and the adoption of local regulations.Collective agreements and agreed to resolve the following issues:
- indexation of wages;
- definition forms and systems of remuneration;
- timing, location and order of payment of salaries;
- type of payslip;
- regulation of labor;
- establishment time to calculate the average salary;
- increasing and observance of the guarantees provided by the state.
individual contract between the employer and employee usually completes the norms adopted by state and local team.However, it can play a crucial role in cases where managers do not receive funding from the budget, as well as if they have entered into an agreement with a religious organization or individual.
When calculating salaries is taken into account the performance of the employee.Based on this indicator recovered two forms and systems of remuneration:
- time-based, where the main criterion for evaluating the work is time spent at work, compliance with its rules.
- piecework, in which during charging patch is taken into account the amount of work done, manufactured products or services that have been provided.
In ordinary time wage accrued amount of wages is in direct proportion to the wage rate, which is set per unit of time is really spent.
usual piece-calculated even easier - pricing, taken as a basis, multiplied by the quantity of goods that have been produced.Pricing depends on the category of the work, performance standards or time.
In modern practice, meets the combination of these two forms.
When paying time-bonus wage rate and the size of the premium depends on the implementation of the plan for the production of a large number of quality products, and raw material savings, the implementation of all the commitments listed in the contract.
When paying piece-rate premium fixed salary is supplemented by a premium for the performance and especially for exceeding the standards established previously for the absence of marriage, material savings, the acquisition of new skills.When
lump payment of salary is not calculated per unit of output, and the entire complex of works.
Any existing wage We establish on the basis of labor legislation and other legal acts which contain norms of labor law.
