Piecework wage system definition. How to calculate wages under various wage systems

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.

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 available 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 of 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.

Salary is a compensation for the labor invested, and piecework is a reward for a certain result. That is, the better the achievements, the more salary you can count on. This is a great way to interest the employee in improving labor performance. For many enterprises, piece rates are the only rational way to stimulate workers. We will talk about this and other features of piecework wages later.

Varieties of piecework wages

One of the main questions when applying for a job is the discussion amount of remuneration and method of payment. Most Russian enterprises use time-based billing, when an employee serves a certain time within the work schedule. At the end of the reporting period, he is given a pay accrued on the basis of a fixed salary.

In the case of the application of piecework standards, one will not learn to “sit out”, since the final payment depends on the efforts made and the skills of the employee used to achieve the desired result.

Piece wages are one of the types of wages employee, in which the amount of the final remuneration depends entirely on the efficiency of his production activities.

For any kind of piece work special pricing applies to account for their complexity. At the same time, the employee knows for sure that payment will not follow for a large number of low-quality products or work.

Therefore, the worker strives to perform the maximum possible amount of work for him without losing its quality.

Not all employees qualify for piece rates. For example, an accountant or a storekeeper cannot describe their activities in quantitative terms, so applying piece rates to them does not make sense.

Russian legislation allows the use of any form of employee incentives at the enterprise. Piecework billing of labor has several varieties that can be applied depending on the goals of production:

1. Straight. Requires accounting for the quantity of manufactured products. Each product is evaluated in accordance with the complexity, the need for certain experience, knowledge and qualifications.
2. Progressive. For each worker, a production standard is established at clear rates for a certain calendar period of time. In the case of production of goods in excess of the established plan, the employee is entitled to a progressive allowance. Usually, the tariffication of excess products is twice the normative one. This method of stimulating production is temporary in order to fulfill urgent orders.
3. Premium. When using this system, an employee who meets the established standard can receive additional remuneration for the absence of defective products, material savings, and increased labor productivity. A prize is determined for each type of achievement.
4. Chord. This form of payment involves accounting not for a unit of production, but for the total volume. That is, the scope of work and the period of its implementation are determined. The reward is paid only after the completion of the entire order. For long-term work, an advance payment is expected, in accordance with applicable law. If the task is completed with high quality and ahead of schedule, a bonus may be awarded. This payment system is relevant for construction companies and repair organizations.
5. Indirect. It is used to stimulate the service personnel, the quality of which depends on the activities of the main workshops. (For example, equipment adjusters, repairmen, suppliers, electricians and other minor employees.) Their remuneration is directly dependent on the volume of output produced by the main industries.
6. Time-piecework. It is a combined form. Rarely used in production. Within a month, an employee can perform piecework work. In their absence, stay on the time billing.
7. Collective. It is used when for the payment of brigade labor. This form is widespread. A group of workers is assigned a specific task, the performance of which is estimated at a specific amount. The salary of each member of the brigade depends on his contribution and is decided by a general vote.

Workers on piecework wages are required to comply with the work schedule established by the enterprise, despite the fact that their wages do not depend on the number of hours spent at the workplace.

Sample calculation

Let's try to consider a few examples of calculating piecework wages in order to better understand its essence.

Example 1

Piecework rates for labor evaluation are applied to the worker Petrov. One manufactured product costs 500 rubles. At least 65 units of products must be manufactured per month. In March, Petrov qualitatively fulfilled the established standard. His monthly salary is:

500 * 65 = 32500.00 rubles.

This result is calculated. After paying all necessary taxes, a smaller amount will be issued on hand. This is an example of calculating direct piecework wages.

Example 2

In April, Petrov exceeded the established standard by 5 units. Each unit of the product in excess of the norm is estimated at 750 rubles. His salary will be:

500 * 65 = 32500.00 rubles.

750 rubles x 5 units of excess products = 3750.00 rubles

32500.00 + 3750.00 = 36250.00 rubles

Such an amount will be credited to Petrov when piece-rate progressive rates are applied.

Example 3

If grading is used in assessing product quality, the following situation may occur. Petrov in May fulfilled the established standard of 65 units of finished products.

Wherein:

• 5 products are classified as products of grade III and are valued at 350 rubles per piece;
• 7 products - for products of the II grade at 450 rubles per piece;
• 53 products - for products of the first grade at 500 rubles per piece.

Payroll will be calculated as follows:

(5 * 350) + (7 * 450) + (53 * 500) = 1750 + 3150 + 26500 = 31400.00 rubles

Example 4

The work of the worker Petrov is evaluated at piece-rates, on the basis of which a bonus of 15% of the basic tariff is set for exceeding the plan by 10% or more. The basic billing is 500 rubles for each unit of production. According to the standard, 65 products per month should be completed. Ivanov produced 73 units of products in May, which exceeds the plan by 8 units or 12.3%. Fulfillment of this condition allows you to accrue a bonus.

The calculation of monthly wages is carried out as follows:

500 * 65 = 32500.00 rubles

The premium is:

32500.00 * 15% = 4875.00 rubles

The total income is:

32500.00 + 4875.00 = 37375.00 rubles.

Advantages and disadvantages for the employee and the company

Each system of remuneration has certain advantages, both for the employer and for the employee.

When using this form of employee incentives, an enterprise receives the following advantages:

1. Motivation of employees for a qualitative increase in labor productivity.
2. Remuneration for work is entirely dependent on the quality and quantity of products produced.
3. Reduction of production costs for the production of a unit of product.
4. Increasing the profitability of production by reducing labor intensity.

Employees of the enterprise highlight the following positive aspects from the introduction of piece rates:

1. The amount of salary depends on their own efforts and efforts.
2. The received task is fully consistent with personal experience and professional skills.
3. Some assignments can be obtained without submitting a resume or having a bad reputation. The most striking example of such work is harvesting.

With a large number of positive factors, this system of labor motivation has a large number of shortcomings.

The following negative factors are determined for the pieceworker employee:

The enterprise should be prepared for the manifestation of the following negative factors when introducing piece-rate pricing:

• deterioration in product quality due to an increase in its quantity;
• the introduction of additional departments for accounting for the quantity of manufactured products and assessing its quality, the development of new documentary forms of labor accounting;
• due to the desire to earn more, an employee may overload the equipment, which will cause it to break. Perhaps a violation of labor protection rules, the appearance of a large number of defective products, overspending of materials used, electricity and other negative points;
• the size of the wage fund is constantly changing depending on the volume of production;
• in an effort to raise the quantitative indicators of labor, the worker begins to ignore the full technological cycle of work. As a result, the complexity of the work is reduced. As a result, the unit price is reduced. This is called the "ratchet effect";
• when applying individual piecework rates, the employee gets hung up on the implementation of his own result. He separates himself from the team, he is not interested in the future prospects of the organization, the total work of departments and workshops. The worker is focused on earning money at this time. Only this indicator keeps him at the enterprise. As a result, such employees often change jobs.

Each company can choose for itself the most optimal form of remuneration employees. In the presence of a large number of negative factors, piecework wages can be considered the most fair form of employee motivation. Each type of piece-rate pricing has its negative and positive aspects. Therefore, you cannot use the same type for different workshops and departments. It is difficult to give an answer which type of piecework payment is better. For each organization, this is an individual solution. Perhaps after several failed attempts to work out the most rational scheme of monetary motivation for employees.

This video contains useful information about the types of wages.

For the effective operation of the enterprise, measures must be taken that will increase the interest of employees in work. Motivation is one of the main functions of personnel management. It should include not only moral, prestigious, but also material benefits. Income from work is the main source of income for employees. Its size is regulated by law and the head. In this article, you will learn how time and piece wages are calculated.

Definition

Wages (z / n) - this is a part of the social product, expressed in monetary terms, that an employee receives in accordance with the efforts expended. It is of two types. The main - remuneration, which is paid for the work performed at the established rates. Additional - compensation for work in excess of the norm.

Organization of wages

This is a set of activities that are aimed at paying remuneration. This includes rationing, tariff scale and wage system. The first point is based on the establishment of proportions in the costs that are necessary for the manufacture of a unit of output under certain conditions.

Elements of normalization:

1. Tariff rate - the amount of payment per unit of time, which is expressed in monetary terms. It can be hourly, daily, monthly.
2. Tariff scale - a scale that consists of categories and coefficients. It is used to calculate the income of any employee.
3. Directory - a regulatory document that lists the types of work, professions and necessary knowledge for each category.

Structure

To date, the main components of the system for calculating income are the types and salary schemes. The Department of Labor sets a minimum wage. This is the lower limit of the cost of low-skilled labor, which is calculated for one month.

The income of employees, as well as engineers, is determined on the basis of the salary scheme. The salary fund of students is calculated based on their number and the size of the allowance. Separately, the remuneration of time workers, workers and pieceworkers is calculated. For this, technical rationing of time, production and maintenance is used. This means that an employee must produce a certain amount of products in a certain period of time, working on several machines.

Agreements

In modern conditions, enterprises draw up legal acts that regulate the social and labor relations of employees and employers. The contract of the labor agreement is concluded at the level of the Russian Federation between the subjects and territories. Collective - provides for the relationship of the parties at the enterprise level. An employment contract may be for a probationary period, seasonally or for life.

Basic rules for calculating salary

To calculate the income of specialists and employees, official salaries are used, which are set by management in accordance with the qualifications of the employee. Additional performance bonuses may be awarded. The amount of remuneration depends on the performance and duration of the employee's continuous service. The legislation establishes additional payments for deviations from normal working conditions. Every 60 minutes of work at night is calculated at a rate of 20% of the employee's salary, with multi-shift work - 40%.

If a holiday falls on a weekend, it is moved to the next business day. Processing hours are issued by outfits. They should not exceed 240 minutes within 2 days. The first 2 hours are paid in one and a half size, and the next - in double. Holiday work is allowed only if the production stoppage would cause serious problems.

Forms

Piecework wages depend on the quantity and quality of the effort expended. The employee's income is calculated by multiplying the volume of manufactured products by the price. The latter is the product of the tariff rate of the corresponding category of complexity by the norm of time. This form has several varieties.

The time-based payment system is calculated depending on the time spent by the worker to complete the order. This form is used when it is not possible to establish quantitative performance indicators. In practice, both schemes are most often used in combination with surcharges and bonuses. Let's consider each of them in more detail.

Direct piecework wages

It is calculated at a previously fixed rate for each type of service.

Example: the rate of a worker is 30 rubles per hour. The norm of time is 2 hours / unit. Price: 30 x 2 = 60 rubles. The employee made 100 parts. His earnings will be: 60 x 100 = 6000 rubles.

The rate is calculated based on the tariff rate. Production rates are used in mass production, time is fixed in small-scale production. In the second case, the formula will look like this:

R \u003d Td: Nvyr, where:

• P - price per unit of product;
• Td – daily tariff rate;
• Nvyr - the norm of production.

If the time spent on production is taken into account, then the formula looks like this:

P \u003d Tch x Hb, where:

• Tch - hourly tariff rate;
• Hv - the norm of time for the production of a unit of goods.

Piecework wages under the direct system are calculated by summing up the rates multiplied by the output:

Z \u003d ∑ (P x Qn), where:

• Z - total earnings;
• R - price for each type of work;
• Qn is the volume of output.

Employee incentives

Piecework progressive wages are calculated in two stages. Production within the limits of the norm is financed at established rates, above the norm - at inflated rates.

Example: the production rate is 40 monetary units for 100 products. In case of development, the price increases by 10%. The worker made 140 units. The calculation is made in this way: 40 x 100 + (40 x 110% x (140 - 100)) = 5760 rubles.

The initial base is calculated on the basis of an analysis of the implementation of the norms at a particular site over the past six months. The effectiveness of the entire system depends on the validity of these figures. The scale for increasing the price can be single or multi-stage. But the degree of increase in the base must be high in order to greatly interest the employee.

Piecework bonus wages consist of basic rates and additional payments for fulfilling the conditions. The main difference between this form and the previous one is that bonus indicators are fixed in advance, taking into account the details of production and the characteristics of products.

Example: price - 50 rubles / unit. In the absence of marriage in the party, a bonus is paid - 10% of the income. The worker made 90 units.

Calculation: 50 x 90 + (3000 x 10%) = 4800 rubles.

Alternative formula:

Z about \u003d Z sd + (Z sd x (% in +% pr +% per) / 100), where:

• Goiter - total income;
• Zsd - piecework earnings;
• %c - % additional payment for the performance of indicators;
• %pr – % premium;
• %per - % overfulfillment of bonus indicators.

If an indirect piecework form is used, then the worker's wages increase depending on the results. This system is more efficient to use for employees whose work has a significant impact on the result of the work of key employees. Such a scheme is more often applied to a team for adjustment, repair and other maintenance work. If several types of services are performed, then the prices are calculated separately for each of them:

P \u003d Td / (Nvyr * K), where:

• P - price;
• Td - tariff rate;
• Nvyr - daily production rate;
• K - the number of serviced objects.

Total earnings:

Z \u003d ∑ (P * Q), where:

• Z - s / n;
• Q is the production of each of the objects.

Time wage

This form is divided into two types:

• Simple.
• Time premium.

In the first case, the rate is multiplied by the amount of time worked. In the second, a percentage is added to the monthly income.

Features of using the time-based form

This scheme is used when the work performed cannot be accounted for. The labor of the administration, staff on duty, workers who are engaged in repairs, etc. are paid by the time. For such employees, the following is established:

• salary - the amount of salary per month;
• tariff rate - monetary reward per unit of time.

A simple time-based form is used, when labor is paid for by the time actually worked based on the tariff rate. Most often daily or hourly. If the calculation is made at a monthly rate, then the salary does not depend on the hours worked.

It makes sense to use a time-based system if:

• the company operates conveyor lines in a clearly defined rhythm;
• the task of the worker is to observe and control the technological process;
• the cost of calculating the amount of output produced is high;
• the quantitative result is very difficult or impossible to calculate;
• the quality of work is a priority;
• the work is very dangerous;
• there are irregular loads;
• an increase in output is not advisable at this stage or it can lead to marriage.

Advantages and disadvantages of schemes

Piecework wages are the best option for motivating employees when there is a real opportunity to mark performance indicators. Rates are determined by dividing / multiplying the rate by the established rate. All types of piecework wages are calculated on the basis of the initial level of output. Rates may change gradually. To maximize the interest of the employee, a progressive rate scale is used, based on an ascending percentage. This system can be especially effective in areas where the result depends on the ability of the worker. Direct piecework wages have one drawback - the relationship between the quantity and quality of the effort expended.

The premium form of payment stimulates the employee to perform their duties qualitatively. Such a scheme is more often used when calculating the remuneration of production workers, and also if:

• it is possible to keep a record of the volume of work performed;
• orders are large, the number of workers is limited;
• one of the structural divisions of the organization restrains the release of products throughout the enterprise;
• there is an urgent need to increase production.

It makes sense to use an indirect piecework form of payment when the output depends on the pace and quality of the employee's functioning. It can also be used to calculate the salary of ITP and management staff.

The chord system is widely used in construction, when the team needs to complete a set of works by a certain date. It is appropriate to use it if:

• the company is very limited in terms and will be forced to pay a fine for their violation;
• in case of emergency, which will lead to a stop in production;
• when it is urgently necessary to perform certain tasks.

Under this system, piecework wages depend on the following factors:

• spent team time;
• labor participation rates;
• employee qualifications;
• other factors specified in the collective agreement.

Similarly, the income of each member of the team can be calculated. This option is also resorted to if the enterprise uses a tariff system to calculate income. At the same time, all members of the group have an identical category and perform the same level of complexity work.

The brigade system is used in many domestic enterprises. It allows you to rationally use time and resources, increases production, production of quality products. All these factors affect the overall performance of the enterprise, increasing its competitiveness. But for the effective functioning of the brigades, it is necessary to create a favorable psychological atmosphere, to minimize staff turnover, and to stimulate the development of related professions by workers.

Piecework payroll calculation

direct system

1. The production rate at the milling section is 48 brackets per shift. The daily tariff rate is set at 970 rubles. In a month, an employee produced 1,000 brackets.

Piece rate: P = 970: 48 = 20.2.

Monthly earnings: Z \u003d 20.2 x 1000 \u003d 20,200 (rubles).

2. The time limit for the turning section is 40 minutes per operation. The tariff rate is 100 monetary units. During the month, the employee performed 420 operations.

Rate: P = 100 x 40: 60 = 66.67.

Earnings: W \u003d 66.67 x 420 \u003d 28001.4 rubles.

3. A locksmith performed various works for a month. Tariff rate per hour - 130 monetary units. For product A, the time norm is 25 minutes, B - 40 minutes, C - 100 minutes. In total, 190 items A, 115 pieces of item B, 36 items of item C were manufactured.

Rates:

RA \u003d 130 x 25: 60 \u003d 54.16.

RB \u003d 130 x 40: 60 \u003d 86.67.

PB \u003d 130 x 100: 60 \u003d 216.67.

The monthly salary of a worker was

Zsd \u003d 54.16 x 190 + 86.67 x 115 + 1216.67 x 36 \u003d 28057.44 rubles.

Some foreign enterprises use income calculation systems that motivate the employee to reduce manual labor time and increase output. The amount of the premium depends on only one of these factors. Such a system allows you to reasonably change earnings and avoid traditional conflicts between employees who perform diverse work.

At domestic enterprises, piecework wages for workers are set through the tariff rate, at foreign enterprises - through the employee's salary. In Germany, revenue is calculated using the time utilization ratio, which is the ratio of planned and actual costs.

The piecework form of wages can be used in a combined scheme. The fixed part of the basic income is 60-70%. Floating balance - premiums that are charged at rates. Tariff rates are periodically reviewed for the percentage of output ratio, quality of manufactured products, labor discipline, etc.

Examples

At piece rates, an employee received 21,120 rubles per month. The bonus position provides: if 95% of the products are made from the first call, then 10% of the bonus is paid. For each percentage point above - 3%. For a month, 99% of the order was delivered from the first presentation. The calculation of piecework wages according to the bonus scheme is as follows:

Z about \u003d 21120 + (21120 x (10 + 3 x 4) / 100) \u003d 25766.4 rubles.

piece-progressive system

On a one-step scale, for each over-standardized unit of production, the price increases by 50%. With two-stage: from 1 to 15% overfulfillment - a premium of 50%; more than 15% - 100%. Rate: 50 rubles. for 400 units The worker made 500 units. products without defects.

Percentage of task overfulfillment:

500/400 x 100 - 100 = 25%.

That is, in a two-stage scale, the first 15% of overfulfillment will be rewarded at a rate of 50%, and the remaining 10% - at 100%.

The employee will receive income in the amount (interest is presented in shares):

Z \u003d 50 rubles. x 400 units + ((50 rubles x 400 units) x 0.15) x 1.5 + ((50 rubles x 400 units) x 0.1) x 2 = 20 thousand rubles. + 4.5 thousand rubles. + 4 thousand rubles. = 28.5 thousand rubles.

With a one-step scale, the earnings of a worker will be:

50 rub. x 400 units + 50 rub. x 100 units x 1.5 = 27,500 rubles.

Under the usual scheme, wages at piece rates would have amounted to 25 thousand rubles. That is, this system is aimed at making the worker interested in overfulfilling the given plan.

piece-regressive form

It is used when it is inappropriate to increase production volumes above the established plan. Or if it is necessary to limit the redistribution of workload in favor of experienced employees. This sets different rates. They depend on the degree of deviation of the actual volume from the planned one. For overfulfillment, payment is reduced. One- and two-step scale can also be used here.

Base for calculations: 800 units. products with a price of 25 monetary units per piece. If the plan is overfulfilled, an inflation coefficient of 0.7 is provided. An employee made 900 units. Total earnings:

Z \u003d 25 x 800 + 25 x 100 x 0.7 \u003d 20 thousand rubles. + 1.75 thousand rubles. = 21,750 rubles.

In the standard form, the calculation of piecework wages would have the form:

25 x 900 = 22.5 thousand rubles

indirect schema

A worker whose daily rate is 1200 rubles serves 2 lines with different types of products. The production rate for the first is 20 units, for the second - 60 units. During the month, 440 units were manufactured at the first and 1600 units. - On the second. Let's calculate indirect prices:

For the first line: P \u003d 1200 / (20 x 2) \u003d 30 rubles;

For the second line: P \u003d 1200 / (60 x 2) \u003d 10 rubles.

Monthly piecework wages: Z \u003d 30 x 440 + 10 x 1600 \u003d 29,200 rubles.

Conclusion

Piecework wages are a reward for the efforts spent, which is calculated depending on the volume and quality of the products produced. There are several varieties of this form of wages. Their choice depends on the working conditions and the goals of stimulating the employee. In order for the pay system to be effective, all the parameters on the basis of which time and piece wages are calculated must be reviewed regularly.

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

1. 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:

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

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

1. 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