Forms and systems of payment

When an employee does some work afterthe conclusion of the labor agreement, he does it not for free, but for a certain financial reward. The duty to pay it in a timely and in full volume is prescribed by the law to the employer.

The forms and systems of remuneration that are part of the employer's expenses include:

Salary, which is directly related to the participation of the employee in the work process.
Taxes and contributions related to the use of labor resources.
Payment of both holidays and holidays.
The costs that enterprises take on themselves voluntarily.

Types, forms and systems of labor remuneration are formedunder the influence of both market and non-market factors. The latter include regulation of wages by the state, the influence of trade unions, their relationship with employers.

The market factors affecting the forms and systems of labor remuneration in the enterprise include:

the utility of the employee for the employer (it is determined by the ratio between the real income that the concrete employee brings and the costs that go into it);
demand for a specific type of labor;
possibility to replace live labor with machinery;
fluctuations in prices for services, goods (their growth leads to an increase in payment, and a fall - on the contrary).

Specific forms and systems of paymentare determined by the terms of the collective agreement. It also affects the adoption of local regulations. Collective agreements and agreements solve the following range of issues:

indexation of wages;
determination of the form and system of remuneration of labor;
terms, place of payment of wages and order;
type of settlement sheet;
labor rationing;
setting time for calculating the average salary;
increase and observance of guarantees provided by the state.

Individual contract concluded betweenemployee and employer, usually supplements the norms accepted by the state, collective and local. However, it can play a decisive role in cases where managers do not receive funding from the budget, and also if they have concluded a contract with a religious organization or an individual.

When calculating the salary, the worker's labor productivity is taken into account. On the basis of this indicator, two forms and systems of labor remuneration are singled out:

Time, in which the main criterion for assessing work is the time spent at work, compliance with its norms.
Piece-rate payment, in which during the calculation of a patch, the amount of work done, the products or services that have been delivered are taken into account.

With the usual time-based payment, the amount of wages charged is directly dependent on the tariff rate, which is set for the unit of actually worked time.

The ordinary piece-rate payment is calculated even easier- The price accepted for a basis, is multiplied by quantity of the goods which have been made. The quotation depends on the level of work, the rate of production or time.

In modern practice, there is a combination of these two forms.

If you pay a time-premium tariffrates and bonuses depends on the implementation of the plan to produce a large number of high-quality products, saving materials and raw materials, meeting all the obligations listed in the contract.

When paying a piece-premium fixedearnings are supplemented with a bonus for performance and all the more for overfulfilment of the norms established earlier, for the absence of marriage, material savings, the acquisition of new skills.

With a lump-sum payment, wages are calculated not for the unit of output produced, but for the whole range of works.

All existing methods of payment are established on the basis of labor legislation and other legal acts that contain labor law norms.

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