Types of remuneration system. Forms and types of salaries

A person, working for hire, not least thinks about getting as much as possible. Many are happy to put extra effort into this - provided that the company sets down simple and transparent criteria for how labor compensation can be increased. Through what schemes can a company determine the principles for calculating employee salaries? How should company management choose the most optimal one?

Determination of remuneration

Before exploring the types of remuneration accepted in the Russian Federation and world practice, we will examine the essence this concept. What are the main theoretical concepts concerning this aspect, are common among Russian researchers? In accordance with the popular definition, remuneration should be understood as relations that are associated with determining the scheme of settlements between the employer and the employee, as well as ensuring its legality. Some researchers distinguish the term in question from wages- remuneration of the employee for work in accordance with his qualifications, the complexity of the duties performed and the conditions for carrying out the activity. Salary in this case is understood as a component of remuneration. But in a number of interpretations the two terms in question are identified.

Combined method

Of course you can combine various types payment At the same time, they should suit workers from the point of view that a person will have the opportunity, on the one hand, to control his earnings, and on the other hand, he will be confident in the stability of the amount of labor compensation. It is also desirable that the terms of payment for a particular specialist do not differ from those stated in the contract between the organization and another employee in a similar position. In some cases, it is possible for employees of some departments to know what types of remuneration are practiced in other departments of the company - perhaps they will determine them as more optimal for themselves and move to work there. This will allow the company to increase labor productivity through proper distribution of human resources - people will engage in the activities that they like best.

The legislation of the Russian Federation does not limit enterprises (with the exception of state-owned enterprises - they must, as we noted above, bring internal circuits remuneration of employees in accordance with legislative criteria) in the choice of one or another labor compensation scheme or in the application of their combinations. It is quite possible that wages are determined on the basis of time-based and piece-rate indicators simultaneously - in which a person, on the one hand, receives a fixed salary, and on the other - additional payments in the event, relatively speaking, of achieving more high performance on the release of goods relative to those prescribed in the standards.

The remuneration system at the enterprise must be competitive - otherwise specialists may begin to move to other companies with, in their opinion, fairer principles for calculating compensation. The scheme introduced in the company should, at the same time, contribute to the interest of employees in increasing work efficiency and in improving their approaches to its implementation. If a person receives a large guaranteed salary, his motivation to work actively may decrease. But, as we noted above, the enterprise must ensure that the employee receives stable compensation.

The most important rule work at the enterprise is to establish a clear wage system.

This is a guarantee of honesty and integrity of the organization, a guarantee of payment of wages and the absence of violation of deadlines.

What is a remuneration system and what types does it come in? How to choose the right accrual procedure for your company wages?

Types of tariff system:

In turn, time-based and piecework include their own varieties.

Types of non-tariff form:

• contractual;
• commission.

What systems exist, see the table with Classification:

There is also new form , based on .

Which form is predominantly used?

The main and most common types of forms of remuneration are time-based and piece-rate; they are the ones most often found in organizations.

Time characteristic

The time-based system means payment to employees for the hours they actually worked. Salary amounts must be specified in special documentation. This remuneration system implies a person’s standard schedule, where he works five days a week, eight hours a day.

If a person has finished important project or worked overtime, the fixed salary may increase. Here, the results are influenced not only by the number of hours an employee works, but also by the efficiency of his work. The important thing here is that the payment system makes it possible not to get confused in the data, because they are all written down in the main documents.

Description of piecework

Many companies opt for this option. The amount of the salary that the employee will receive directly depends on the productivity of his work and on the quantity of manufactured products.

This type of remuneration is indispensable if the employer is interested in the speed at which people complete the tasks assigned to them.

A subtype of this type is the piecework-bonus wage system. It includes two parts that depend on each other.

The worker receives not only money for the quantity of products he produces, but also a percentage of the total production volume.

Piece-progressive payment is another common option. Here it is appropriate to establish standards, by fulfilling which you can receive a certain salary. The employer can increase wages even if the person has exceeded the established plan.

What to look for when choosing?

Labor legislation determines the rules and requirements relating to this point. But how can the owner of an organization choose the appropriate option?

To correctly establish a time-based wage system, it is enough simple contract. It records the number of hours that a person has worked. Then you can calculate the salary, which is recorded in the relevant papers.

In the case of a piecework wage system, different rules apply. Here the employer must rely on a piece work order. It indicates the list of works, the deadline for their completion and composition. You also need to indicate the production conditions, the actual and full scope of work performed, costs and prices. The reverse side of such an outfit is supplemented by a report card, which records the time worked.

All principles of work conditions are additionally specified in the route sheet. This document also contains information on recording work performed, as well as other important data.

Some industries require unified forms of documents that make it possible to keep track of production:

• track sheets for cars;
• reports on the use of special equipment for construction;
• for the agro-industrial complex, reports on all types of work done will be needed.

These are the main documents that establish and define the remuneration system, which are accepted by the enterprise.

If an employer ignores the rules prescribed in the Labor Code of the Russian Federation, then he will be held accountable by law, since such actions are punishable.

Pros and cons

Each species has strong and weaknesses. Let's look at this issue in more detail.

All the points described above directly affect the final choice of the remuneration system. This can improve efficiency production processes, receiving quality products. The results of the work of specialists who know their rights will be of higher quality.

Conclusions

Businesses must establish a system that suits their line of business. Owners of an organization can choose its type because different situations there are rules. It is necessary to carefully study the features variety of options, to labor process was more effective.

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International Academy of Business and Management

FACULTY ECONOMY

ABSTRACT

By discipline "Business Technologies"

on the topic « Management information. Types of remuneration. Personnel qualifications ».

Completed: 5th year student

Specialty: Finance and credit

Kharkova O.V.

Supervisor:

Kuznetsov S.A.

Tula - 2009

1.Management information.

Information- this is a special type of knowledge. It is knowledge that is of utility to decision makers.

Information is structured data collected to make a decision specific task according to the stated purpose, and therefore having significance.

Managers receive a lot of information that could be classified as information, but is not information because it is not relevant to solving a particular problem. Also, the information should not only be related to the tasks of the manager, but also:

• fit with or combine with applicable process models;
• provide an opportunity to develop your own models based on the information received.

The information must be meaningful. It is such only if it can influence decisions made. To be informative, data must have the potential to enhance decision-making insights. Obviously, what changes one leader's vision of a problem will not necessarily change another's vision. In other words, information must be tailored. In principle, the value of information can be measured in monetary terms equivalent to the difference between the decisions a manager makes if the information is available and if this information not available. In general, the cost of information depends on the complexity and importance of the problem and its solution. How the decision is more important, the more information is needed, the higher its cost.

To collect information in the organization, a information system or, as it is sometimes called, a management information system (MIS). The basis of MIS is that management decisions can be programmed and that most decisions can be reduced to an algorithmic sequence. To do this, the problem posed by the manager must be clearly structured in accordance with the rules for solving the problem. Where it is possible to structure the problem, the computer can be used to:

• simplifying work with large databases;
• simplification of procedures functional analysis and methods for converting data into computer view for further processing;
• scientific management purposes, when developing optimization models or modeling the consequences of actions taken.

Actually general level information serves decision making by describing the state of affairs and explaining what is happening. As a result, based on the information, events are predicted, the proposed course of action is assessed, and an action plan is recommended.

Descriptive information is, as a rule, statistical data from observations of the production process, the process of consumption and purchases, etc. Quite often they are obtained from various statistical reporting forms in the process of monitoring activities.

Explanatory information is a form of cause-and-effect relationships various factors and explanation of mutual influences. In science, an explanation is taken to be the conditions under which some event (described in some way) is changed, “fitted” to some known system, or brought under a principle accepted as truth. For example, there are many reasons for purchasing a product. Based on the buyer's responses, we can trace the influence on the purchase decision: the motive for the purchase, how the decision arises, the stimulating influence leading to the decision, etc. Therefore, first we must determine what needs to be explained. For example, we need to decide which aspect of behavior is the subject of our interest. Once we have determined what needs to be explained, the next step is to select the appropriate type of explanation.

All information can be classified depending on the angle of view on it. Depending on use:

By management functions:

• economic;
• organizational;
• technical;
• social.

By role in the management process:

• reporting;
• planned;
• control.

By origin:

• internal and external;
• incoming and outgoing.

By degree of processing:

• primary (unprocessed);
• secondary (already processed for some purpose).

By reliability:

• reliable (valid);
• unreliable.

By time of receipt:

• constant;
• discrete.

2. Types of remuneration.

On manufacturing enterprises There are two types of remuneration: main and additional.

TO basic refers to payment accrued to employees for time actually worked and work performed at established rates, tariff rates or salaries.

TO additional include payments for time not worked in the organization (enterprise). It is accrued to employees in accordance with current labor legislation: payment for regular vacations, breaks in the work of nursing mothers, preferential hours for teenagers, for the time they perform state and public duties, severance pay upon dismissal, etc.

At manufacturing enterprises, two forms of remuneration are used: time-based and piecework.

At time-based form, payment is made for a certain amount of time worked, regardless of the amount of work performed.

The time-based form of remuneration is divided into two subsystems: simple time-based and time-bonus.

Simple time system remuneration provides for the payment of wages depending on the amount of time worked and the qualifications of the employee.

Time-bonus system remuneration is used to increase the material incentives of employees: in addition to the rate (salary), a bonus is paid for timely and high-quality completion of work.

Piecework The form of remuneration provides for payment for work performed in accordance with the quantity and quality of manufactured products at piece rates. It is divided into the following main systems: direct piecework, piecework-premium, piecework-progressive, indirect piecework and chord-based.

At direct piecework system workers are remunerated depending on the quantity of products produced or work performed, based on fixed piece rates established taking into account qualifications.

At piece-bonus system the worker, in addition to earnings at direct piece rates, is paid a bonus for fulfilling and exceeding established volumetric and quantitative indicators.

At piece-progressive system workers are remunerated within the established initial base (norm) at direct piece rates, and above that at increased rates.

Indirect piecework system used to pay adjusters technological equipment, mechanics, repairmen, assistant craftsmen and other auxiliary workers. Such payment can be organized at piece rates, increasing by the percentage of fulfillment of production standards on average for the serviced area.

At chord system The amount of payment is established for the entire volume of work, and not for each product or

operation. This system is usually combined with bonuses for reducing deadlines for completing chord tasks. The total cost is determined based on time (production) standards and prices. The chord system is used in jobs with a long production cycle. The brigade is issued a detailed outfit that covers the entire range of main and auxiliary work. The work order indicates the beginning and end of work, as well as the amount of wages and bonuses, taking into account quality. This remuneration system is effectively used in construction (team contracting), motor transport and other industries. Some workers are sometimes paid at mixed form, for example, remuneration for the work of the leader of a small team (foreman), who combines team management (time-based pay) with direct production activities, paid at piece rates.

3.Qualification of personnel

As we already know, an organization is a group of people whose activities are consciously coordinated to achieve a common goal or goals. The key words in this definition are “group of people”. Without people there is no organization. Without the right people no organization will be able to achieve its goals and survive.
The head of any organization, as well as a recruiter, must be able to select candidates for jobs, but this is not as simple as many people think. After all, every year universities around the world “churn out” a huge number of specialists, and, nevertheless, in many countries there is still a shortage of qualified personnel.
Basically, this problem occurs because modern humanity does not want to study and work, and universities do not fully provide their students with knowledge.
For example, large number young specialists from the Trans-Baikal region, after graduating from universities, find themselves in search of work, and immediately for a high position that pays at least 8-15 thousand. With such requests, you can spend your entire life unemployed. And where is all this: promotions, bonuses and awards for good job, awards for introducing your ideas into production, in general, everything that is necessary to achieve your main goal - to sell your work at a higher price? Doesn’t anyone know the saying: “Free cheese is only in a mousetrap”?
In any profession good specialist, which is a combination of talent, hard work and education, is a rare phenomenon. Many recruiting companies have moved to global partnerships, allowing them to select just such candidates from different countries all over the world. Just imagine what a problem we have created with personnel selection, that they are already looking for him in other countries?
For example, Japan is one of the most developed countries? (In terms of GDP, it ranks third in the world after the USA and China) All because the population of Japan has a high educational level (Japan is one of the few countries where universal literacy was achieved in the 19th century, and the proportion of the population with higher education is one of the highest in the world). These people strive to work and study, even older people want to continue working after retirement, women strive to get higher education, and children are interested in their future.
So why can’t we reach such a level, educate such qualified specialists who will strive to work and gain knowledge?
One can discuss this topic endlessly, so in conclusion I would like to say that everything has already been created before us, and all we have to do is take it all and use it. And we have proven that we are not even able to cope with this.

Wages are the remuneration that an employee receives after a certain period of time for performing a job function.

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One of the key aspects of employee remuneration is the concept of “remuneration system”. This term implies a set of rules for calculating such funds. It also includes all allowances, bonuses, etc.

It is important not to confuse terms such as forms and systems of remuneration.

Basic forms

There are two key forms of remuneration: piecework and time-based. They, in turn, can also be divided into specific types.

So, payment can be realized either depending on the duration of stay at the workplace, or taking into account the quantitative indicator of the work done.

In the first situation we are talking about , and in the second – about .

Time-based

The time-based system is used when it is not possible to standardize labor or there is no need to stimulate labor intensity.

Her key advantage– guaranteed amount of earnings. It will not depend on the level of production. The disadvantage of the time-based form is the inability to increase your earnings by increasing productivity.

Example:

Lawyer of Aspect LLC Ivanov A.P. works for an hourly rate of 100 rubles/hour. In July 2019, he was busy performing work functions for 184 hours.

The salary for this period will be equal to: 100 rubles/hour * 184 hours = 18,400 rubles.

Piecework

The piecework form of payment is established if it is possible to establish the relationship between the volume of products produced and the amount of labor expended.

This system allows you to effectively stimulate work intensity. However, this may also lead to negative consequence– deterioration in product quality.

As production capacity increases, the cost item associated with labor costs will also increase.

Example:

Workers of Intel LLC perform their labor function subject to payment at a piece rate - 300 rubles. for 1 piece released products. Sidorenko I.V. in July 2019, manufactured products in the amount of 50 units.

His salary for this period will be: 300 rubles * 50 = 15,000 rubles.

Differences, advantages and disadvantages

So, the piecework form of remuneration establishes the procedure for paying wages for results.

If an employee does not put in the effort, he will receive minimum wage. When paying by time cash are calculated for the time an employee spends performing a job function.

We have already looked at the advantages and disadvantages of these systems. So we can conclude that none of them can be considered ideal.

Pay systems

Forms of remuneration and wage systems are not the same thing. The first concept is broader and includes the second.

Thus, the time-based form can be simple and time-bonus, and the piecework form can be direct, piecework-bonus, indirect piecework, or chord form.

For time-based form

Time-based wages are common in the USA (70-80%) and in Western Europe(60-70%). For the Russian Federation, this figure is much lower - only 20-30% of workers perform their labor function on this payment condition.

When calculating earnings, you only need to know the employee’s tariff rate and the number of hours he worked.

By multiplying these numbers, the amount of remuneration is obtained.

Simple

With a simple system, the amount of work done does not matter. Quality is also not taken into account.

Money is reimbursed solely for the duration of the work. Can also be installed hourly pay. In this case, the amount of the tariff rate in rubles/hour is calculated.

Example:

Waitress Sidorova N.M. worked 100 hours in May 2019. According to the tariff rate for it is 70 rubles/hour.

Let's calculate her wages for May = 70*100=7000 rubles.

Time-based bonus

With a time-based bonus system, payment is calculated not only for the number of hours, but also for the quality of the work done.

In this situation, the bonus is awarded for achieving specific indicators and other bonus conditions. They are prescribed in a special regulation, which is published within a specific enterprise.

Example:

Sales Manager Petrenko O.I. The tariff rate is set at 120 rubles/hour. For fulfilling the sales plan, she is additionally awarded a bonus of 5 thousand rubles. In July 2019, Petrenko O.I. worked 165 hours. She also managed to fulfill the sales plan set for July.

Accordingly, it will be:

• 165 hours*120 rub./hour=19800 rub. (for time worked);
• 19800 rub.+ 5000 rub.=24800 rub. (including bonus).

Differences

The differences are simple time system and time-based bonus in that in the first situation there is no special bonus system.

Those who fulfill certain indicators and demonstrate high quality labor. In connection with the calculation of bonuses, the process of calculating an employee’s earnings becomes more complicated.

For piecework form

The basis of piecework wages is the calculation of wages based on the productivity of an employee.

The rate consists of several values, including the level of work, production standards, etc. Earnings are calculated using different formulas.

A specific method is established within a specific enterprise.

Direct piecework

With direct piecework wages, payment is calculated depending on the work done, taking into account the fixed prices approved in the employment contract. This is the easiest way to calculate your salary.

Example:

Electrical installer of Stroygrad JSC Sergeev A.N. remuneration is made according to a direct piece-rate system - 70 rubles. for each meter of wire installed. In July 2019, he laid 200 meters of wiring.

Accordingly, his salary for this period will be: 200 meters * 70 rub. = 14,000 rub.

Piece-bonus

The piecework-bonus system allows for the payment of bonuses for achieving established production volumes, as well as quality indicators, for example, completing work without defects.

This method allows you to stimulate the employee not only to focus on quantity, but also on quality.

Example:

Workers at Master JSC are provided with a piecework-bonus wage system. When producing products without defects, a bonus is awarded - 20% of the piecework salary. To worker V.O. Korshunov compensated 5 rubles. per unit admitted finished products. In July 2019, he produced 3,000 parts without defects.

His salary for this month will be:

• 3000*5 rub.=15000 rub. (piecework wages);
• 15000*20%=3000 rub. (award);
• 15,000 rub.+3,000 rub.=18,000 rub. (salary amount for July)/

Chord

With the accord system at the enterprise, a deadline is determined for the implementation of the task.

Earnings are determined on the basis of calculation, which includes taking into account the list of works that need to be performed, their volume and the price of each operation, the total amount for completing all the works of a chord task, the total amount of compensation for the entire task.

Early completion of operations is rewarded with a bonus.

This system is ideal for urgent tasks.

Example:

To perform finishing works V.F. Korsikov was recruited to Iskra LLC on terms and conditions. to this employee installed . According to the concluded agreement, the employee is owed a salary of 15 thousand rubles. If the employee is able to complete the work before July 20, 2019, he will be awarded a bonus of 15% of his salary. In fact, Korsikov V.F. completed the task on July 18.

The amount of his salary will be equal to:

• 15,000 rub.*15%=2,250 rub. (amount of bonus);
• 15,000 rub.+2,250 rub.=17,250 rub. (salary for July).

Piece-progressive

Under a piece-rate progressive system, payment for manufactured products increases after a certain standard has been reached.

Example:

Worker of World of Construction LLC Sushin A.L. signed employment contract subject to a piece-rate progressive wage system: up to 200 units of finished products - 15 rubles, over 200 - 20 rubles. In July 2019, workers produced 350 units of products.

Salary for this month will be:(200 units*15 rub.) + (150 units*20 rub.) = 6000 rub.

Indirect piecework

The indirect piecework system is used for workers who service machines and workplaces.

For such employees, the salary will depend on the amount of products produced by the main employees.

Example:

Worker-adjuster of Masterok LLC Starikov I.N. Monitors the operation of equipment in the machine shop area. The tariff rate approved for him is 7.5 thousand rubles. The site's production rate is 2000 units of product. In July 2019, 2,200 units were produced.

Let's calculate the amount of Starikov's salary for a given month:

• 7500/2000=3.75 rub. (indirect pricing);
• RUB 3.75*2200=RUB 8250 (salary amount).

Differences

The differences in these systems are explained by the different nature of the work:

• chord is used only for urgent tasks, since under normal conditions it can negatively affect the quality;
• indirect piecework can be established exclusively for employees who maintain equipment and workplaces of key workers.

Advantages and disadvantages of systems

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit maximum size wages and set wages lower minimum size, defined by the legislation of the Russian Federation. In this case, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum.

Current legislation gives enterprises and organizations the right to independently choose and establish such remuneration systems that are most appropriate in specific conditions work. Types, forms and systems of remuneration, tariff rates, salaries, bonus system are fixed in collective agreement and other acts issued by the organization.

There are two types of wages: basic and additional.

The basic wage includes wages accrued to employees for time worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for piece workers and time workers, additional payments and allowances.

Additional wages are payments for unworked time provided for by labor legislation. Such payments include: payment for regular vacations, breaks in the work of nursing mothers, preferential working hours for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time-based and piece-rate.

Time-based is a form of remuneration in which the employee’s salary depends on the time actually worked and the employee’s tariff rate, and not on the number of works performed. Depending on the unit of accounting for time worked, hourly, daily and monthly tariff rates are applied.

The time-based form of remuneration has two systems - simple time-based and time-based bonuses.

With simple time-based wages, a worker's earnings are determined by multiplying the hourly or daily wage rate of his grade by the number of hours or days he worked. When determining the earnings of other categories of workers, it is necessary to comply next order If the employee has worked all working days of the month, then the payment will be the salary established for him. If an incomplete number of working days are worked in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result obtained is multiplied by the number of working days paid at the expense of the enterprise.

With time-based bonus wages, a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate. Bonuses are paid in accordance with bonus regulations that are developed and approved by organizations. The provisions provide for specific indicators and conditions for bonuses, subject to which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production tasks, saving raw materials, materials, energy, increasing labor productivity, improving the quality of manufactured products, mastering new technology and technology, etc.

The piecework form of remuneration is used when it is possible to take into account quantitative indicators of the result of labor and standardize it by establishing production standards, time standards, and standardized production tasks. In a piecework system, workers are paid at piecework rates in accordance with the quantity of products produced (work performed and services rendered).

The piecework form of remuneration has several systems:

• direct piecework - when workers are paid for the number of units of products they produce and work performed, based on fixed piecework prices established taking into account the required qualifications;
• piecework-progressive - in which payment increases for production above the norm;
• piecework-bonus - remuneration includes bonuses for exceeding production standards, achieving certain quality indicators, delivery of work from the first request, absence of defects, saving on materials;
• indirect piecework - used to pay auxiliary workers (adjusters, assemblers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve.

The calculation of earnings for the piecework form of remuneration is carried out according to production documents (piecework work order, which indicates the production rate and the actual work performed, an order on bonuses for exceeding the plan, a piece assignment, a workshop order for the task to be completed by the workshop).

Piece rates do not depend on when the work was performed: during the day, at night or overtime.

Many large and medium-sized organizations use a tariff system of remuneration - a set of standards with the help of which the level of wages of various groups and categories of workers is regulated depending on: the qualifications of workers; complexity of the work performed; conditions, nature and intensity of work; conditions (including natural and climatic) for performing work; type of production.

The main elements of the tariff system are: tariff and qualification reference books, tariff schedules, tariff rates, tariff coefficients, bonuses and additional payments for work with deviations from normal working conditions

The Tariff Qualification Guide contains detailed characteristics main types of work indicating the requirements for the qualifications of the performer. The required qualifications when performing a particular job are determined by the rank. The worker's wages increase as the level of work he performs increases. A higher rank corresponds to work of greater complexity.

Tariff schedule- this is a table with hourly or daily tariff rates, starting from the first, lowest category. Currently, six-digit tariff scales are mainly used, differentiated depending on working conditions. Each schedule provides for tariff rates to pay for the work of piece workers and time workers.

Tariff rate- this is the amount of payment for work of a certain complexity produced per unit of time (hour, day, month - this depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or day) The tariff rate is always expressed in monetary form, and its size increases as the discharge increases. Rank is an indicator of the complexity of the work performed and the worker’s skill level. The relationship between the size of tariff rates depending on the category of work performed is determined using the tariff coefficient, which is indicated in the tariff schedule for each category. The tariff coefficient of the first category is equal to one. The size of the monthly tariff rate of the first category cannot be lower than the minimum wage provided for by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff schedule. The ratio of tariff coefficients of the first and last categories is called the range of the tariff schedule.

To remunerate managers, specialists and employees, as a rule, official salaries are used, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these employees, organizations can establish other types of remuneration: as a percentage of revenue, as a share of profit received, and a system of floating salaries, which lately began to receive more and more widespread use.

The floating salary system provides that at the end of each month, upon completion of work and payment of each employee, new official salaries are formed for next month. The salary increases (or decreases) for each percent increase (or decrease) in labor productivity in the area of ​​work served by a given specialist, subject to the fulfillment of the production target.

This payment system is designed to stimulate monthly increases in labor productivity and good quality, since if these indicators deteriorate, the salary for the next month will be reduced.

When remunerating labor on a commission basis, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee’s activities. This system is installed by employees involved in the process of selling products (goods, works, services).

The percentage of revenue that is paid to the employee is determined by the head of the organization in accordance with the Regulations on remuneration and approved by his order. The cost of products sold (goods, works, services) is determined excluding VAT.

The employee may be given a fixed amount of remuneration, which is paid if the amount of wages, calculated as a percentage of revenue, is lower than this value. The minimum wage must be fixed in the employment contract.