Calculation of rates for piecework wages. Piecework wages: types and description

Lectures on management - Motivational management - Piecework wages Piecework wages are common in industries, construction, transport and communications, consumer services, where labor and wage costs by type of work have been developed and it is possible to accurately calculate the volume of products and services provided. Such a payment system establishes a direct connection between wages and the final results of production and contributes to the efficient use of labor and financial resources. Piecework wages are used, as a rule, in jobs with a high proportion of manual labor, where labor can be rationed (with sufficient accuracy to determine the norms of time and output). Well-established rationing and accurate accounting of production, as well as control over product quality, are the most important conditions for the use of piecework wages.

How to calculate piecework wages: formula, examples

A piece rate is set for all work with a deadline for its completion (sometimes without limiting the length of the working day). Lump-sum payment is introduced for certain groups of workers in order to strengthen their material interest in raising labor productivity and reducing the time for completing work. The amount of piecework payment is determined on the basis of the current norms of time (production) and rates, and in their absence - in accordance with the norms and rates for similar work.

The main document in the planning and accounting of wages is a piecework outfit, which is similar to piece work, and the regulatory framework is the calculation of labor costs and wages for an enlarged type of work.

labor standards

When servicing complex units by permanent teams, the complex piece-rate is calculated as follows: where Nbr is the output rate per unit (team). Example 10 A team of three people operates a unit with a shift output of 10 tons. The duration of the shift is 8 hours. All members of the brigade have different qualification categories and, consequently, tariff rates: the hourly tariff rate of the first worker is 100 rubles, the second - 115 rubles, the third - 130 rubles.
For a month, the brigade produced 150 tons of quality products. Let us determine the collective earnings of the brigade.

Planning and Economic Department

We determine the tariff earnings of an employee (in this case, the 5th category - Зт5) according to the formula: Зтi = СiФi, where Зтi - the tariff earnings of an employee of the i-th category; Fi- spent working time fund in the billing period. With Ci = 0.777 rubles: Zm5 = 0.777 165 = 128.21 rubles. The tariff part of wages can be determined through the percentage of the fulfillment of the norms, if the categories of the employee and work coincide. In this case, the tariff part of wages can be calculated according to the formula Zt = 3sd 100 / Mon, where Mon is the percentage of fulfilled norms.

Attention

For example, an employee earned 150 rubles. at the level of fulfilled norms of 130%, then Zt \u003d 150-100 / 130 \u003d 115.3 rubles. 4. We determine the share of tariff earnings in piecework wages dtz = ZT 100 / Zsd. Then, according to our example, dtz = 128.21 100/185.7 = 69.04%.

5. Determine the output of the worker for the month Нf = ()/60 = (2 3000 + 4 1800 + 10 200)/60 = 253.3 standard hours. 6.

piecework wages

Progressive surcharges are accrued based on the results of the monthly work. When calculating wages, only high-quality products are taken into account. With piecework-progressive wages, wages (Zsd.prog.) Are calculated according to the formula: Np.p. - planned production (shift task), units.
Calculating piece-rate progressive pay is complex and requires a lot of computational work. The disadvantage of this system is that the wages of the worker increase faster than the productivity of labor. Currently, this system pays a small number of workers.
Recently, collective piecework (brigade) wages have been widely used, and in certain industries (coal, mining, forestry) it has become the main one.

Calculations with a piece-rate form of remuneration

Important

Calculation of earnings under the piecework wage system is carried out according to the documents on output.

How to calculate piece rate

With direct individual piecework wages, the wages of a worker (3) depend directly on the number of products produced by him or operations performed and is determined by the formula: Npr.f. - the actual number of products produced or work performed for a specified period. The piece rate of wages (P) is calculated by the formula: , or, where St is the tariff rate of the category for a shift, UAH; Tv. - production rate, units; St. h. - hourly tariff rate, UAH; Nv.r. - norm of time, hours.
With piece-bonus wages, the worker's earnings (Zsd) at basic piece rates are supplemented by special bonuses; it can be calculated by the formula: , where Kp.r.

Organization of wages of employees on the basis of tariff and non-tariff systems

The headcount rate is a given number of employees of the corresponding profession and qualification, which is established necessary to perform the necessary work tasks (functions or scope of work) in certain organizational and technical conditions. The service rate is a given number of units of means of production (equipment, devices, jobs, etc.) that an employee or group of workers of a certain profession and qualification must service during a unit of working time in the appropriate organizational and technical conditions. A normalized task is a given amount of work that an employee or group of employees must perform during a work shift or for another unit of working time.
There are also standard labor standards. These include intersectoral, sectoral and professional labor standards.

The relationship between an employee and an employer is a complex process of interaction, which is based primarily on the main principle: both parties receive material benefits from each other. In order to implement this task, various ways of organizing the remuneration system in companies are being developed. They can be divided into two large groups:

piecework form of payment;
time-based form of payment.

In this article, the first form will be discussed in more detail.

Piecework wages are more complex than hourly wages, as they can include various combinations and variations. Piecework wages in modern enterprises is one of the most popular forms of wages. It provides for remuneration for work, which depends on the quantitative and qualitative indicators of the employee for the past period.

Since the molders produce homogeneous products and the same production rate is set for them, in this case one indirect piece rate can be calculated for the crane operator. Example 7 The monthly tariff rate of an auxiliary worker is 8,000 rubles. He serves a team of basic workers, which has completed the plan by 115%.

Let's calculate the earnings of an auxiliary worker. Earnings will be calculated by increasing the monthly tariff rate by the coefficient of fulfillment of the norms of the main workers: Piecework-progressive payment involves the payment of earnings at piece rates, which increase when certain values of the output indicator are reached. Example 8 Direct piecework wages at established rates amounted to 13,500 rubles for the month, while the worker fulfilled the planned target by 125%.

The amount of wages depends on such factors as the level of professionalism of the employee, the complexity of the obligations assigned to him, their volume and quality of performance. In addition, this amount includes bonus (compensation) accruals. This happens when using any variety of this reward. The calculation of piecework wages is no exception.

System characteristic

Piecework remuneration of employees is such a procedure for calculating wages, in which the main indicators are the volume of work performed and the timing of their implementation. To date, it is not used very often, since the optimal areas for its use are production, an indispensable part of which has become manual labor and the creation of products of the same format and functions in large quantities.

As a result, this system of calculation with employees can be seen in:

industrial production;
construction;
household services;
transport companies;
organizations specializing in the provision of communication services.

A distinctive feature of such a process as the calculation of piecework wages is the mutual dependence of its size and the volume of work performed (their quality).

Process control tools

Piecework wages at the enterprise, more precisely, the procedure for calculating it, is regulated by the Labor and Tax Codes of the Russian Federation, FZ-81 and FZ-255, which imply the payment of state benefits for employees raising children, and Resolution No. 922, through which the average salary is calculated.

According to the legislation of the Russian Federation, each enterprise has the right to choose a document management system, which will be accepted as the basis for the procedure for calculating the monthly remuneration for the fulfillment of labor obligations. It must include the following forms:

The most important act in the case of this system of payment for the amount of work done was the so-called "piecework order". It contains all the necessary data that may be required for the payroll of employees. It is after its closure that we can talk about the fulfillment of our duties.

Varieties of payroll

chord
It is used most often in large enterprises. And mainly in relation to production teams. Important indicators are the deadline for the execution of work and piecework rates.
For this form of remuneration, a special document has been created, which in its content is similar to the above outfit. It should be noted that with a lump-sum payment system, it is possible to accrue bonus amounts. The classification of the worker is of great importance in determining wages in this way. Deficiencies are corrected by workers free of charge.

The main document that determines the type of piecework wages is an employment contract, which is concluded between the employee and the employer. A sample piecework wage agreement does not differ from a standard one, just in the column requiring the choice of a payment system, a point is noted that implies piecework.

Advantages and disadvantages of payroll

The positive aspects of such a payment system include:

the relationship between the results of labor activity and payments for it;
reduction of financial costs in case of poor-quality or insufficient performance of work;
stimulation of the labor collective to improve the level of quality and quantity of services (products) performed.

But, unfortunately, this system of costs, as well as time-based, is not perfect. Firstly, when choosing it, the management has to create a technical department, whose functions will be monitoring the compliance of workers with all quality characteristics. Secondly, tension may appear in the team, as too much responsibility falls on those who keep records of finished products or receive services performed.

Thirdly, there is the possibility of unexpected expenses. And fourth, workers may deliberately reduce their productivity in order to raise wages (increase rates or decrease rates).

In general, before deciding which payment system to choose, you need to think carefully. An incorrect conclusion can exclude the possibility of a successful production flow.

Calculation example

price for one manufactured part or service performed (60 rubles);
the number of completed works (500 pieces);
tax deductions (personal income tax is calculated in the amount of 13% of the basic amount of wages);
deductions to which the employee is entitled (standard, in particular for children, since the worker has two minor children).

Therefore, the settlement system is performed as follows:

The amount of salary without deductions is determined:
60*500=30000 rubles.
The taxable base is located:
30000-1400*2=27200 rubles.

The amount of tax is calculated directly:
27200 * 13% = 3536 rubles.

The salary issued on hand is calculated:
30000-3536=26464 rubles.

This example of calculation for piecework wages can be characterized as generalized. After all, there are classification varieties that differ from each other.

The definition of such an item of expenditure as remuneration for work is in the official duties of the accounting department of the enterprise. They must be produced in accordance with all regulations that have been created to regulate them.

Piecework: Video

There are several types of piecework wages:

straight;
piecework premium;
piecework-progressive;
indirect piecework;
chord.

Direct piecework wage system

With a direct piecework system, wages are calculated as follows:

The piece rate is determined by the formula:

The output rate is the amount of products (works, services) that an employee must produce per unit of working time (for example, 10 products per hour). Production standards are determined by the administration of the company. The size of the hourly (daily) rate is established in the Regulations on wages and staffing.

EXAMPLE

The hourly rate of Ivanov, an employee of Passive LLC, is 160 rubles per hour.

The production rate is 2 parts per 1 hour.

In April, Ivanov produced 95 parts.

The piece rate for one item is:

160 rub. : 2 pcs. = 80 rubles / pc.

Ivanov's salary for April will be:

80 rubles / piece × 95 pcs. = 7600 rubles.

Piecework-bonus system of remuneration

In the piece-bonus system, the employee receives bonuses in addition to wages.
They can be set both in fixed amounts and as a percentage of piecework earnings. Wages are calculated in the same way as in the direct piecework system. Then a premium is added to it and they are paid together.

EXAMPLE

Turner of the 3rd category of Aktiv JSC Petrov was given a piece-bonus wage. The piece rate for a turner of the 3rd category is 1000 rubles. for one finished product. According to the Regulations on bonuses of Aktiv JSC, in the absence of marriage, employees of the main production are paid a monthly bonus in the amount of 1000 rubles.

In April, Petrov produced 100 items. His basic monthly salary will be:

100 rubles / piece × 100 pcs. = 10,000 rubles.

The total amount of wages accrued to Petrov is equal to:

10 000 rub. + 1000 rub. = 11,000 rubles.

Piecework progressive wage system

Under this system, piece rates depend on the quantity of products produced for a given period of time (for example, a month). As output increases, so does the piece rate.

EXAMPLE

Aktiv JSC has the following piece rates:

In April, an employee of Aktiv JSC Somov manufactured 120 products.

His salary will be:

(110 pieces × 100 rubles/piece) + (10 pieces × 110 rubles/piece) = 12,100 rubles.

Indirect piecework wage system

The indirect piecework system is used, as a rule, to pay employees of service and auxiliary industries. In this case, their earnings depend
from the wages of workers in the main production, receiving piecework.

The salaries of service workers are set as a percentage of the wages of workers in the production they serve. This allows, for example, to interest adjusters and repairers of equipment in its reliable operation, since as a result more products will be produced on this equipment.

EXAMPLE

Petrov, an auxiliary production worker of Aktiv JSC, was paid indirectly piecework wages. Petrov receives 3% of the earnings of workers in the main production.

In November, the workers of the main production received a salary in the amount of 258,000 rubles.

Therefore, for November Petrov will receive:

RUB 258,000 × 3% = 7740 rubles.

Lump-sum pay

The chord system is used to pay the brigade. A team consisting of several people is given a task that must be completed within a certain period of time. For this, the team is paid a reward. Its amount is divided among the workers of the brigade, depending on how much time each of them worked.

Prices for the task are determined by the management of the company in agreement with the team.

EXAMPLE

A team of two locksmiths and one adjuster repaired the lift in 3 days (24 hours of working time).

The total cost of work is 12,000 rubles. Locksmiths worked for 18 hours, and the adjuster - 6 hours.

The amount due to locksmiths will be:

12 000 rub. : 24 hours × 18 hours = 9000 rubles

The salary of one locksmith is equal to:

9000 rub. : 2 people = 4500 rubles.

The amount due to the installer will be:

12 000 rub. : 24 hours × 6 hours = 3000 rubles

Depending on the specifics of the activities of a particular company, it may apply other systems of remuneration.

Under the piecework system, the work of an employee is paid depending on the quantity of goods produced, services rendered, or the volume of work performed. It is permissible to use piecework pay when an accurate calculation of the results of an employee's work is possible.

In our article we will consider some features of piecework wages.

What is piecework salary

Piecework payment allows the employer to increase the productivity of employees, it is especially relevant in production - factories, plants, etc. In contrast to the time-based form of payment, an employee on a piece-rate is interested in doing as much as possible, because the more he works out, the higher his salary will be.

Simple piecework wages - this is the result obtained by multiplying the quantity of products (works, services) produced by the piece rate.

For example, a worker has to make 5 parts in 2 hours, so his hourly production rate is 2.5 parts per hour (5 parts: 2 hours). At an hourly rate, say, 250 rubles. per hour, the piece rate is: 250 rubles / hour: 2.5 parts = 100 rubles / piece. Knowing how many parts an employee produced per month (let's say 450 pieces), it is easy to calculate his salary: 100 rubles / piece. x 450 pcs. = 45,000 rubles.

So in the system of remuneration, the piece rate determines how much a unit of the result of work should cost.

If bonuses are also paid to employees for good results, then we are talking about piece-bonus salary. Bonuses can be set as a fixed amount or as a percentage of the employee's earnings.

For example, if the monthly production rate is met and there is no marriage, employees are paid a monthly bonus of 10% of piecework earnings. The employee's salary amounted to 45,000 rubles, while he exceeded the norm by working without marriage, for which he will receive a bonus of 4,500 rubles. (45,000 rubles x 10%).

Thus, piece-bonus wages are the same simple piece-rate wages that provide for bonuses to employees for achieving certain indicators.

The piece rate may vary depending on the quantity of products produced (services rendered, work performed) per month.

For example, the following prices are set in production: for the production of 100 items per month, the piece rate is 200 rubles per piece, and products produced in excess of the norm of 100 pieces are paid at a rate of 250 rubles per piece. If an employee produced, for example, 115 products, then his salary will be calculated as follows:

(100 pieces x 200 rubles/piece) + (15 pieces x 250 rubles/piece) = 23,750 rubles.

This piecework form of wages is called piece-progressive .

Also apply indirect piecework payment when an employee is not directly connected with production, but without his labor this production is impossible. The salary of such workers depends on the earnings of those who work in the main production.

Lump payment It is used in team work, when the reward for the completed task is divided among the members of the team, based on the time worked by each of them.

Piece work order

What is the basis for calculating wages for piecework wages? To record working time, a time sheet is used, and to record the results of labor, an order for piece work.

There is no officially approved piece work order form, so the employer can develop it himself, taking into account all the required details for primary documents. For some industries, unified accounting forms have been approved (waybills, piece work in agriculture, etc.), which can be used when developing your forms.

description of the work performed, services provided, or product names,
the norm of time per unit of production (works, services),
amount required and accepted,
rate,
the norm of hours, or days, and the amount of time worked,
the accrued amount of payment and possible surcharges.

The reverse side of the order may contain a time sheet.

The outfit is filled out for each piece worker, and in case of piecework payment, an outfit is issued for the entire brigade.

Quite often, in manufacturing companies or in firms whose main activity is directly related to communication with customers, that is, to work for results, it is not the usual temporary form of settlement with employees associated with the hours worked, but the so-called piecework form of remuneration. When calculating wages for employees with this form of payment, there are some nuances. We will talk about them further.

What is piecework wages

Piecework wages are a scheme of settlements with an employee, in which at the end of the month he receives a certain amount corresponding to the amount of work performed by him during this period. In this case, a clearly established salary is not expected, and the time required to complete the work is not taken into account.

Such a piecework salary is usually set for those employees whose result of labor activity can be quantified. For example, this may concern workers who make certain products, or provide services directly to customers that can be easily calculated.

The final salary in this case is determined by multiplying the quantitative indicators of labor and the cost of manufacturing goods or performing work, established for workers by a system of piece rates.

Of course, the fact of using a piecework wage system should be recorded in the employment contract with a specific employee. The agreement also states that in the applicable wage system, the piece rate is defined as a specific amount - payment for a unit of a manufactured product or work performed.

Piecework-bonus system of remuneration

In addition to purely piecework wages, which implies a direct dependence of wages on the amount of work done, employers often also use a piece-bonus system. Piecework-bonus remuneration is the calculation of payment not only depending on the number of manufactured units of products or work (services) performed, but also an allowance for the performance of certain volumes. That is, in fact, this form of remuneration implies a certain progression: the better the result of work in quantitative terms, the greater the amount of money the employee will receive. The piece-rate is paid for the quantity, and the bonus part is paid for the fulfillment and or overfulfillment of the given volumes.

Example

A piece-rate wage system is provided for an employee of a workshop for manual assembly of equipment. Payment for one assembled product is 400 rubles. According to the order form for piece work, the monthly plan is 100 items. At the same time, the employment contract with the employee provides that if the plan is overfulfilled by 20%, the Employee, in addition to the piecework part, is paid an additional bonus in the amount of 10% of the planned estimated cost of products assembled in excess of the quantity specified in the order.

In February, a worker assembled 115 items. So his salary will be:

100 x 400 + 15 x (400 + 400 x 10%) = 46,600 rubles.

The employer has the right to establish the principle of calculating the bonus part of wages independently. Usually it depends on the indicators of overfulfillment of the plan. And in monetary terms, such a premium can be calculated from the existing prices for the products created or work performed, or it can be a fixed amount.

Piecework and minimum wage

Considering the issue of piecework or piecework-bonus wages, it should be noted that, using such a system at his enterprise, the employer is obliged to ensure such a volume of work that the monthly wage is not lower than the minimum wage for fully worked working hours. Recall that now the minimum wage is 7800 rubles. If piecework earnings are less, then the employer is obliged to pay up to this amount, regardless of the amount of work performed.

Moreover, in most regions of the country there are regional agreements, signed with the participation of local trade unions, on the established minimum wages for a particular region. They, in turn, are focused on the subsistence level in the region. So, in Moscow at the moment it is not recommended to pay wages below 17,561 rubles - this threshold is fixed in the Moscow tripartite agreement for 2016-2018 between the Moscow Government, Moscow trade union associations and Moscow associations of employers, as well as in the Decree of the Government of Moscow dated September 6 2016 No. 551-PP. Only the payment of wages not less than this level guarantees the absence of questions from the inspectors to the employer. The payment system in this case does not matter, the inspectors will focus only on the fact of full or part-time employment of the employee. By the way, the use of piecework pay does not relieve the employee from the need to follow labor discipline, including in matters of compliance with the working hours stipulated by the internal labor regulations and the terms of the employment contract. The employer, in turn, is obliged to control the working discipline in the general manner, both for ordinary employees and for piece workers (Article 91 of the Labor Code of the Russian Federation).

Documentation of piecework wages

As mentioned above, the very fact of using a piece-rate or piece-bonus payroll system is stipulated in the employment contract with a specific employee. Actually, in most cases, an employment contract, as well as a time sheet, serve as a sufficient basis and documentary evidence for payment calculations as part of the accounting of the employing company. However, in the described schemes, these documents are not enough, since they do not record the quantitative indicators of labor for each month, on which the amount paid to the pieceworker ultimately depends. This problem is solved by issuing a work order for piece work.

Strictly established order form for piece work is not provided by law. This is a primary document, and therefore each company has the right to establish its form by itself, prescribing the use of the appropriate form in its accounting policy. Traditionally, it is necessary to provide for all mandatory elements and details in accordance with the requirements of paragraph 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ. And when developing such a form, you can be guided by the document approved by order of the Ministry of Agriculture dated May 16, 2003 No. 750 in the form No. 414-APK, which is called the piece work order. In the sample form, when filling out, they describe the task itself, indicate the unit of measure of work, cost, possible options for additional payments, the amount of work assigned and performed, in a word, all the information that can be used to assess the correctness of the payroll for an employee-pieceworker in a particular month.