Contract - an employment contract concluded in writing for a period specified in it, containing features in comparison with the general norms of labor legislation and providing for a specific minimum compensation for deterioration legal status worker.

The contract may be:

• § when hiring an employee;
• § with an employee whose employment contract was concluded on

indefinite term. At the same time, the change essential conditions labor - the conclusion of a contract is carried out in connection with justified production, organizational or economic reasons, about which the employee must be warned in writing no later than one month before the conclusion of the contract (part three of Article 25 of the Labor Code of the Republic of Belarus, from January 1, 2000 - Article 32 Labor Code of the Republic of Belarus).

Contracts with pregnant women, women with children under the age of 3 years (children with disabilities - under 18 years old), employment contracts with whom were concluded for an indefinite period, are not concluded if they have not consented to the conclusion of such contracts.

The main function of the employment contract is that it generates labor relations. The subject of an employment contract is the labor force of a particular person. The concept of "labor force" is defined as the totality of the physical and spiritual abilities of a person. Although labor power is a commodity, it is inseparable from the personality of a person, therefore it does not become the property of the buyer, but is transferred to him for temporary use. Thus, from an economic point of view, an employment contract is a contract for the sale of labor, and by a legal nature, it is a contract for the employment of labor.

Another function of the employment contract is this is what he serves legal form organization of labor at enterprises in institutions, farms. Through the employment contract, the distribution of the workforce in production is determined, the labor duties of the personnel are distributed.

In addition to the fact that an employment contract gives rise to labor relations, it regulates their further development. Changing the terms of the contract entails a change in the rights and obligations of its participants, and its termination means the termination of labor relations.

In addition to the conditions that are established by law, there is a range of issues determined by the agreement of the parties. The method of individual contractual relations allows you to better take into account the personal characteristics of the employee, to specify his labor duties.

The content of the contract is the whole complex of conditions that determine the mutual rights and obligations of the parties. Some conditions of the employment contract are established by labor legislation. Many terms of an employment contract are strictly regulated by law, and the parties cannot change them if the situation of the employee worsens as a result, even by mutual agreement. If the condition of the contract fully coincides with the norms established by law, then it is possible not to duplicate the legislation and not indicate this condition. But it is necessary to consider all the terms of the employment contract, since the parties may not be aware of the existence of rules that nevertheless operate and regulate their relationship.

The employer can change most of the norms established by law in the direction of improving the position of the employee. Of course, in this case, it is necessary to clearly fix the conditions determined by the agreement of the parties in the employment contract.

The conclusion of a specific contract usually begins with a proposal to conclude it - sending an offer. The offer must contain the main terms of the proposed transaction. Acceptance of the offer by the other party is considered acceptance (consent). The exchange of documents between the parties may take place by postal, telegraph, teletype, facsimile, electronic or other communication, which makes it possible to reliably establish that the document comes from the party under the contract.

Contractual relations can also be established by presenting one of the parties of the draft contract. Having received the draft, the other party considers it and, if there are no objections, signs it. One copy of the contract is returned to the party that drafted the project.

When drawing up contracts and concluding them, special attention should be paid to:

• - a clear statement of the rights and obligations of the parties;
• - the possibility of termination of the contract by any of the parties;
• - sanctions against each of the parties for non-fulfillment of obligations;
• - compliance of the clauses of the contract with the Law "On Protection of Consumer Rights" and other legislative acts;
• - compliance of signatures, seals, dates, legal addresses.

When specifying the price of the contract, it is necessary to follow the requirements of the legislation, which establish that monetary obligations must be expressed in rubles. It is allowed to mention other currencies, but only in the wording "to be paid in rubles in an amount equivalent to the amount in foreign currency." Failure to comply with this rule will lead to the recognition of the contract as invalid.

The components of the contract are:

• - name of the type and title of the document (contract of sale, contract for the supply of consumer goods, contract for technical assistance):
• - date, number, place of compilation;
• - names of the parties (full names of organizations);
• - subject of contract;
• - conditions and terms of delivery, transportation, storage, packaging, labeling, advertising and sale;
• - conditions and terms of payment, features and procedure for settlements;
• - the order of delivery and acceptance of work performed;
• - responsibility of the parties;
• - guarantees, insurance and force majeure circumstances;
• - transfer of ownership and risks;
• - settlement of disputes;
• - legal addresses of the parties (indicating postal addresses, bank details, phone numbers, fax numbers);
• - signatures officials(indicating positions, transcripts of signatures and dates of signing documents);
• - printing firms-contractors.

Contracts (contracts) are among the documents that are the most important evidence in the arbitration court in the event of disputes, disagreements. They must be immaculately designed. The signatures of the parties to the contract must be legible so that the author of the signature can be unambiguously identified. If the text of the contract is drawn up on several sheets, they must be numbered and stitched. In a number of cases, each sheet of the contract is signed in order to exclude statements by unscrupulous partners that they are not familiar with this or that sheet.

Fax should be used very carefully when signing a contract, especially with new counterparties. The exchange of facsimile contracts occurs only when the parties have long and fruitfully cooperated. In the arbitration court, great importance is attached to the original signature and blue (violet) seal on contracts.

In order to avoid possible loss or theft, it is best to keep the original copy of the contract in a safe, and use a photocopy of the document for current work.

Commercial contracts (agreements) are stored for 5 years after the expiration of the contract or the fulfillment of its conditions.

Contracts with foreign partners, taking into account the difference in the limitation periods of other countries, should be kept for at least 10 years. Contracts of a large amount or of importance may be transferred to archival storage.

Need any information on the transition to the contract system wages from the system employment contract. (Honey institution)

Answer

The contractual system of remuneration implies remuneration of the employee on the basis of an employment contract concluded with the employer. Labor relations with employees are formalized according to general rule employment contract, and the law does not establish restrictions for medical workers.

Based on the text of the question, we believe that we are talking about the transition to an effective contract. The concept of "effective contract" is used in labor relations in state and municipal institutions. This concept introduced in 2012 within the approved framework, which is aimed at improving the wage system in state and municipal institutions and is designed for implementation in 2012-2018.

work function,

Details in the materials of the System:

An effective contract is an employment contract with an employee of a state (municipal) institution, which specifies job responsibilities, remuneration conditions, indicators and evaluation criteria performance employee. An effective contract is used to assign incentive payments depending on the results of work and the quality of state (municipal) services provided, as well as social support measures.

For each employee, an effective contract should clarify and specify:

• work function,

  indicators and criteria for evaluating performance,

  the amount of remuneration, as well as the amount of incentives for achieving collective labor results.

The conditions for receiving remuneration should be clear to the employer and employee. They must not be ambiguous.

State (municipal) institutions must fully switch to effective contracts by 2018. Consequently, it will be necessary not only to conclude effective contracts with new employees, but also by 2018, in relation to existing employees, to clarify and specify their contracts. Why would you need to make changes to the .

Such conclusions follow from the totality of the provisions of the program, approved, and the Labor Code of the Russian Federation.

An example of an effective contract

State state-financed organization"MedSanchast" hired E.V. Ivanov for the position nurse to the physiotherapy room. On the day of hiring, they concluded with Ivanova.

Ivan Shklovets,
Deputy Head Federal Service for work and employment

Answer: How to pay for the work of a medical worker

Salary

salaries medical workers established on the basis of the training and qualification requirements necessary to carry out the relevant professional activity, taking into account the complexity and volume of work performed.

At the same time, the Government of the Russian Federation may establish basic salaries and wage rates for professional qualification groups. This is stated in the Labor Code of the Russian Federation.

The salaries of medical workers in federal budgetary and government institutions are established by the heads of institutions, taking into account the approximate provisions approved by the federal executive authorities. This is stated in the Decree of the Government of the Russian Federation of August 5, 2008 No. 583.

So, for example, salaries for medical workers of federal budgetary scientific institutions that have clinical units in their composition are set taking into account the recommended minimum dimensions salaries of employees, which are given in to.

In the constituent entities of the Russian Federation, medical institutions establish the salaries of medical workers in accordance with the procedure determined by the executive authorities of the constituent entities of the Russian Federation and local government.

incentive payments

Government of the Russian Federation, authorities state power constituent entities of the Russian Federation and local self-government bodies have the right to establish additional guarantees and social support measures for medical and pharmaceutical workers ().

In order to stimulate the qualitative result of labor and encourage medical workers to the recommended minimum salary, establish incentive payments. The decision on these payments is made by the head of the medical institution.

Incentives include:

payments for intensity and high performance;

payments for the quality of work performed;

payments for continuous work experience, length of service;

performance bonuses.

For example, for federal budgetary and state institutions, such types of payments are enshrined in the approved.

The amount of incentive payments can be set both in absolute terms (rubles) and as a percentage of salary. These payments are not limited to the maximum amount.

For example, for medical workers of federal budgetary scientific institutions that have clinical divisions, the recommended sizes of multiplying factors are given in k.

Acts of local self-government bodies may establish similar multiplying factors for medical workers of municipal health care institutions.

Compensation payments

Compensatory payments can also be established for medical workers. It can be:

payments to workers employed in hard work, work with harmful and (or) dangerous and other special working conditions;

payments for work in areas with special climatic conditions;

payments for work in conditions that deviate from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night and when performing work in other conditions that deviate from normal);

allowances for work with information constituting state secrets, their classification and declassification, as well as for work with ciphers.

Compensation payments are established by the Government of the Russian Federation and the constituent entities of the Russian Federation. For example, for federal budgetary and state institutions, such types of payments are enshrined in the approved.

The procedure for establishing compensation payments is determined in accordance with the approved to.

At the same time, for medical workers engaged in hard work, work with harmful and hazardous conditions labor, compensation payments install in accordance with the Labor Code of the Russian Federation and.

The amounts and conditions of such payments are recommended to be fixed by a collective agreement, agreement, local regulations in accordance with labor legislation. You can also draw up a separate document, such as the List of types of compensation payments.

Payment to medical workers in rural areas

As a measure of social support for medical workers employed by federal state medical institutions and those living and working in rural settlements, workers' settlements, urban-type settlements, a lump-sum cash payment was established to compensate for the payment of residential premises, heating and lighting in the amount of 1200 rubles. ().

So, for example, in federal budgetary and state institutions, the rules for making this payment are fixed, approved.

The monthly cash payment is made on the basis of documents confirming the right of the health worker to it, available at the disposal of the institutions, without requiring additional documents.

Supporting documents include:

employment contract or employment history;

a copy of an identity document with a mark on the place of registration at the place of residence, or another document confirming the place of residence.

Nina Kovyazina,
Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia
There is not a single mention of the job description in the Labor Code. But personnel officers need this optional document. In the magazine "Personnel Business" you will find the latest job description for a personnel officer, taking into account the requirements of the professional standard.

1. 
   Check your PVR for relevance. Due to changes in 2019, the provisions of your document may violate the law. If the GIT finds outdated wording, it will fine. What rules to remove from the PVTR, and what to add - read in the magazine "Personnel Business".
2. 
   In the magazine "Personnel Business" you will find an up-to-date plan on how to create a safe vacation schedule for 2020. The article contains all the innovations in laws and practice that must now be taken into account. For you - ready-made solutions to situations that four out of five companies face when preparing a schedule.
3. 
   Get ready, the Ministry of Labor is changing again Labor Code. There are six amendments in total. Find out how the amendments will affect your work and what to do now so that the changes are not taken by surprise, you will learn from the article.

INTRODUCTION

In conditions when the results of the company's activities depend on the work of the personnel, the contract form of hiring and remuneration is an effective way to provide the enterprise with highly qualified personnel.

A contract that legally secures a “special” position for highly qualified specialists is a contract that, on the one hand, that this employee will work at the enterprise for a certain period of time, will be liable for failure to fulfill duties, and on the other hand, guarantees the employee a number of working conditions (salary level, moral living conditions and other guarantees).

There is a need to protect the interests of the employer in the conditions of market competition by securing part-time work in a competing company, establishing liability for the disclosure of trade secrets, by fixing the relevant duties of the employee in the contract.

Performance term paper requires fundamental theoretical knowledge and practical skills in the course "Economics of an enterprise (organization)", therefore it is an independent scientific work requiring the application of this knowledge after studying the theoretical course

The purpose of the work is to study theoretical basis contract wages and calculate the technical and economic indicators of the enterprise.

Work tasks:

· consider the theoretical foundations of the essence and principles of using the contract system of hiring and remuneration;

· to analyze the existing practice of applying the contract system of remuneration;

Evaluate the effectiveness of the contract system of remuneration;

· to calculate the technical and economic indicators of the enterprise.

Course work covers the main topics of the discipline, connecting them into a logical chain, which allows, according to the calculations, to trace the relationship of the main indicators of the enterprise (organization) and determine the result of the enterprise's activity in the form of a feasibility study.

THEORETICAL BASES OF CONTRACT PAYMENT

The concept and content of the contract wage system

The contract system -- is a kind of tariff-free system of remuneration, involves the conclusion of an agreement (contract) for a certain period between the employer and the contractor / 3 /.

An employment contract (contract) is concluded in writing when hiring an employee, which specifies working conditions, the rights and obligations of the parties, the mode of operation and the level of remuneration, as well as the duration of the contract. The contract also sets out the consequences that may occur for the parties in the event of its early termination by one of the parties. The contract may include both the time spent by the employee at the enterprise (time-based payment), and a specific task that the employee must complete in a certain time (piecework payment).

By agreement of the parties, the employment contract may provide for various additional payments and allowances of a stimulating and compensatory nature / 1 /:

for professional excellence and high qualification;

For classiness

for deviations from normal working conditions, etc.

The contract may reflect the issues of providing official transport, additional leave, living space, etc.

Contract - an employment contract concluded in writing for a period specified in it, containing features in comparison with the general norms of labor legislation and providing for a specific minimum compensation for the deterioration of the legal status of an employee (Appendix).

The contract may be:

when hiring an employee;

with an employee whose employment contract was concluded for an indefinite period. The conclusion of the contract is carried out in connection with justified production, organizational or economic reasons.

Contracts with pregnant women, women with children under the age of 3 years (children with disabilities - under 18 years old), employment contracts with whom were concluded for an indefinite period, are not concluded if they have not consented to the conclusion of such contracts.

The main function of an employment contract is to generate labor relations. The subject of an employment contract is the labor force of a particular person. Thus, from an economic point of view, an employment contract is a contract for the sale of labor, and by legal nature, it is a contract for the employment of labor / 5 /.

Another function of the employment contract is that it serves as a legal form of labor organization at enterprises in institutions and farms. Through the employment contract, the distribution of the workforce in production is determined, the labor duties of the personnel are distributed.

Many terms of an employment contract are strictly regulated by law, and the parties cannot change them if the situation of the employee worsens as a result, even by mutual agreement.

If the condition of the contract fully coincides with the norms established by law, then it is possible not to duplicate the legislation and not indicate this condition. But it is necessary to consider all the conditions of the employment contract, since the parties may not be aware of the existence of norms.

The employer can change most of the norms established by law in the direction of improving the position of the employee. Of course, in this case, it is necessary to clearly fix the conditions determined by the agreement of the parties in the employment contract.

Contracts (agreements) are among the documents that are the most important evidence in the arbitration court in case of disagreement.

In a market-type economy, the leading place is occupied by a contractual, contractual system of remuneration.

In all industries National economy two forms are used wages/5/:

payment for the quantity and quality of manufactured products at established prices is called piecework;

payment for the amount of time worked, taking into account the qualifications of the employee, regardless of output, is called time-based.

The level of remuneration is fixed in an agreement between employees and the administration, which can be individual or collective.

One of the main issues that need to be reflected in the employment contract is the issue of remuneration. Wage issues are resolved directly at the enterprises. Their regulation is carried out in the local normative act. However, wages cannot be lower than the minimum established by the state.

In all sectors of the national economy, two forms of wages are used:

• - payment for the quantity and quality of manufactured products at established prices is called piecework;
• - payment for the amount of time worked, taking into account the qualifications of the employee, regardless of output, is called time-based.

The most common form of wages is piecework. It is used where it is possible to quantitatively and qualitatively record the output of products or the amount of work and technically justify the rationing of output. For each unit of output or volume of work, a piece rate is established, which is the amount of wages. Pricing can be single or complex.

The piece-rate form of remuneration has its own systems: direct, piece-bonus, piece-progressive, indirect and piecework. Under the direct piecework system, the earnings of each worker are proportional to his output and are defined as the product of manufactured or produced units of output.

The most common system of piece-rate wages is piece-bonus. The worker, in addition to earning at direct piece rates, is paid a bonus for the fulfillment and overfulfillment of the established indicators. Bonuses are determined for the actual hours worked on the basis of piecework earnings.

When piecework progressive system wages within the established initial norm (base) are made at direct piece rates, and in excess of this norm - at increased rates. The increase in piece rates is determined in each case according to a special scale. For example, if the original norm is overfulfilled from 1 to 10%, the piece rate increases by 50%, and over 10 - by 100%. The coefficient of increase in the piece rate in the first case will be equal to 0.5, and in the second it is determined by double the rates.

The surcharge for this system is set various methods. The most universal is the following: first, a part of the earnings accrued at direct rates for the entire volume of work performed is determined, the resulting value is multiplied by the percentage of overfulfillment of the output rate and by the coefficient of increase in the piece rate, taken in accordance with the current progressive wage system:

Ztot. = Z sd. + Z sd. (Pv.n. - Mon) / Kr. ,

where Ztot. - total earnings of a worker according to the piece-progressive system, r.;

Z sd. - piecework earnings at basic piecework rates, rubles;

Pv.n. - fulfillment of production norms, %;

Mon. - the initial base for accruing profit, expressed as a percentage of the fulfillment of production standards,%;

Kp - the coefficient of increase in the basic piece rate.

The indirect piecework system is used to pay the labor of process equipment adjusters, repairmen, assistant craftsmen and other auxiliary workers, on the results of whose activities the productivity of the main workers depends.

The time-based form of remuneration is simple and time-bonus.

With a simple time-based system, earnings depend on the tariff rate (official salary) and the amount of time worked.

In industry, the time-bonus system of remuneration prevails, in which, in addition to earnings on tariff rates(salaries), a bonus is paid for achieving certain quantitative and qualitative indicators.

Remuneration for the labor of managers, specialists and other employees related to employees is made according to the time-based and time-bonus systems. The procedure for calculating earnings is the same as for time workers, but the salary is set according to staffing. Managers, specialists, other employees related to employees for the main results are rewarded economic activity from the consumption fund according to specific indicators established by the head of the association, the enterprise in agreement with the trade union committee. Indicators of bonuses for teams of functional units and are closely related to the final results of the enterprise and are set differentially according to certain categories and groups of workers, taking into account the tasks facing him.

The conditions for the effective use of time wages are:

introduction of rational modes of work and rest of trade workers and strict accounting of the time actually worked by each employee;

obligatory availability at each trade enterprise of schedules for going to work and time sheets for actually worked time;

timely review qualification categories or categories of employees;

application of the most rational standards of labor costs;

approval in each organization, enterprise official duties by category of workers.

In a market-type economy, the leading place is occupied by a contractual, contractual system of remuneration. The level of remuneration is fixed in an agreement between employees and the administration, which can be individual or collective. In those sectors of the economy where the interests of workers are protected by trade unions, wage levels are formed under the influence of tripartite agreements, in which, along with employers and employees, representatives of trade unions also participate. .

It should be noted that in market economy the price of labor in the labor market is formed under the influence of not only supply and demand, but also a number of other factors, it can be influenced by profession, education, gender, age, regional factors, working conditions, traditions, legal restrictions, established rules and norms. In particular, the value of the employee's wages is formed under the influence of tariffs.

Contract system is a set of rights, duties and responsibilities of the employer and employee, terms of payment and organization of labor, established on the basis of special kind employment contract - contract.

The characteristic features of the contract are that it is always concluded only in writing and has an urgent character (validity period). As a rule, contracts are concluded for a period of 1 to 5 years.

The contract system allows:

Retain the most qualified employees
enterprise, which is important in the context of the rapid development of areas that are alternative to production (for example, services);

Provide part-time temporary employment, which allows more flexible regulation of the number and composition of the enterprise's personnel and contributes to the additional attraction of qualified workers from outside;

To increase the responsibility and creative attitude towards the work of the worker hired on specific terms, especially in the leading sectors of production.

Remuneration in accordance with the contract is established taking into account the complexity and responsibility of the work, the qualification level and business qualities worker. Moreover, in addition to the basic salary or rate, the contract may additionally stipulate conditions for increasing (decreasing) the amount of wages, paying bonuses, allowances and additional payments, and also social security benefits can be determined, additional social guarantees, to determine the mode of working time, the duration and time of providing days of rest and vacations, etc. Paying for labor at high rates under the contract system makes it possible to abandon ineffective incentive systems and at the same time guarantees a certain form of evaluation of the labor contribution. The contract system is aimed at a more significant individualization of labor relations than the tariff system. This is its advantage, but the contract system has one negative side for the employer: as a rule, while maintaining total strength personnel, it leads to an increase in the wage fund.

The main source of wage payments to all categories of employees is salary fund, the funds of which are formed at the expense of the cost of manufactured products.

payroll fund includes the sum of all expenses of the enterprise for wages both in cash and in kind, regardless of the sources of financing payments. AT The payroll includes:

Remuneration for work actually performed (wages accrued for work performed or hours worked at piece rates, tariff rates, official salaries);

Compensatory and incentive payments related to the mode of work and working conditions (for example, monetary compensation for the rise in the cost of food in the canteen of the enterprise, monetary compensation for the rise in the cost of housing, utilities etc.);

Payment for time not worked (additional wages), which includes payment for vacation time, the period of performance of public duties, if provided by law, monetary compensation for unused vacation, employee wages retained by an employee involved, for example, in agricultural work, payment study holidays, forced absenteeism due to the fault of the enterprise administration.

Calculation of payment for unworked time is based on the determination of the average wage.

Distinguish wages includes only those payments that correspond to the normal organization of production and labor. actual fund

Planned wage fund workers include:

The wage fund of employees of the institution;

Bonus Fund;

Fund for the provision of material assistance;

Bonus fund for high creative achievements, complexity and intensity of work, performance of especially important (urgent) work;

Funds for the indexation of wages in accordance with the Law of the Republic of Belarus "On the indexation of incomes of the population, taking into account inflation."

Planned payroll full-time employees defined in the following order:

Official salaries and wage rates of employees;

permanent allowances;

Permanent supplements.

The company may have payments to employees who are not included in the payroll. These include:

severance pay in cases of termination of the employment contract or reduction of staff;

pension supplements;

Benefits paid to women on parental leave;

Travel expenses;

Social security benefits;

Benefits issued to employees to repay loans received for the improvement of housing conditions, and a number of others.

Sources for the formation of the wage fund are the funds for wages included in the cost of production and sales of products, and the profit of the enterprise directed to consumption.

The initial data for the calculation of wages for the implementation of planned work (output) are:

The number of employees according to the staffing table;

Official salaries (tariff rates);

Surcharges provided for inclusion in the cost of production and sales of products and accepted at the enterprise, namely: surcharges for combining professions, expanding service areas, performing the duties of an absent employee.

Among the payments for unworked time, the main place belongs to the payment annual leave. The calculation of these payments is planned in accordance with the vacation schedule approved by the enterprise and the average wage.

Labor costs, social and other payments financed from profits allocated for consumption are calculated, as a rule, on the basis of the corresponding estimate only after calculating the total cost estimate for the production and sale of products, where the predicted value can be determined. net profit.

To assess the stimulating role of wages and the effectiveness of the use of funds for wages, their composition and structure are studied. For example, in the composition of remuneration, fixed and variable parts are distinguished. AT permanent part includes funds paid for time worked or work performed, and variable part- all kinds of payments, additional payments, bonuses. As work experience shows

According to its structure, wages are divided into two parts: the main (permanent, basic) and additional (variable).

The main part of the salary is calculated by multiplying the tariff rate with the specified types of allowances and bonuses by the time worked.

According to established practice in basic salary include its relatively constant part, paid for the fulfillment of the established labor norm or for the results of activities according to the main indicator characterizing the labor contribution of the employee (direct wages). For pieceworkers, this is payment for releases for actually manufactured products; for time workers - for the time actually worked, directly related to the manufacture of products, the performance of work, services.

Additional part of salary - cash payments to employees that are not directly related to the work they performed, but are included in the payroll (payment for vacations, grace hours, various allowances).

The composition of additional wages includes payments provided for by labor legislation and regulations on remuneration adopted at enterprises for time not worked at work (non-attendance).

The main types of additional wages

Employees of the enterprise, as a rule, work daily for the same time, but receive different remuneration for their work. This is because people have different physical and intellectual abilities. Labor is simple and complex, more intense and less. Working conditions are also comfortable and unfavorable, etc. All this necessitates labor differentiation and its individualization, as well as its payment, and is achieved with the help of various complex systems that allow differentiating wages.

Such systems are represented by a set of standards, criteria and conditions that allow differentiation of wages depending on the qualifications of employees, the nature and conditions of work, the importance of work for the enterprise, types of production, etc.

The most common in business practice are the following systems: allowances and surcharges; premium.

Main purpose systems of allowances and surcharges is to encourage:

Increasing the employee's qualifications and skill level;

Long-term performance of labor duties in a particular area or area of ​​​​production activity.

The payment of such bonuses is not associated with the assignment of new functions to employees in excess of those determined at the conclusion of the employment contract. Of particular importance are bonuses for high professional skills. This type of bonus is established based on the role of each employee in the production process and the degree of influence of his work on the final results of the entire enterprise.

The criteria for the professional skill of an employee are most often:

Ensuring the high quality of products;

Strict observance of technological discipline;

Maintenance of the most important areas and performance of work of increased complexity;

Performance of work in related professions and functions, etc.

Main types of additional payments are presented in table. one

Table 1 - Main types of additional payment

Incentive payments	Compensatory payments related to working conditions and working hours
Bonuses to tariff rates and salaries (for professional skills, high qualification classes, high achievements in work, etc.)	Additional payments for working conditions (work in difficult and harmful, as well as in especially difficult and harmful conditions)
Increases in wages for the duration of continuous work (remuneration for seniority, length of service)	Additional payments to tariff rates (official salaries) for work in zones of radioactive contamination
Performance bonuses, including savings bonuses specific types material resources, etc.	Payments of allowances for work in areas with severe climatic conditions
Bonuses paid out of special purpose funds and earmarked revenues, one-time incentives	Surcharges for night work, multi-shift work
Remuneration based on the results of the annual work	Additional payments to employees permanently employed in underground work for the standard time of their movement in the mine from the shaft to the place of work and back
Annual surcharges for vacation (financial assistance for vacation)	Salary supplements for employees who left the enterprise, for each day, paid from the moment of departure until the return to the location of the enterprise in which the employee works ( communication workers,
	railway, road transport etc.), and other employees, permanent job who are on the way or have itinerant character
Amounts of net profit paid to members labor collective in cash	Allowances for the mobile and traveling nature of work for employees directly involved in construction, reconstruction and overhaul, as well as in the performance of work on a rotational basis in cases stipulated by law Payment for work on weekends and holidays (non-working) days, overtime Payment to employees for rest days (time off)

Currently the following apply types of surcharges and allowances to tariff rates and official salaries: additional payments for working conditions, for working at night, for leading a team, for combining professions (positions), expanding service areas, for performing the duties of temporarily absent workers, bonuses for professional skills, performing especially important work.

Additional payments for working conditions are produced at those workplaces where sanitary and hygienic and psychophysiological working conditions deviate from the established norms. Working at different times of the day requires different energy costs from the worker. Night work is more tiring and less productive. Night is considered working time from 22 pm to 6 am.

Extra pay for night work are established by workers, craftsmen, production managers, specialists. For each hour of work at night, an additional payment is established in the amount of 53% of the hourly tariff rate of the first category.

Enterprises can establish additional payments to workers working on conveyor and production lines, for labor intensity in the amount of 4, 8, 12% of the tariff rate. When determining the level of surcharges, the degree of labor intensity, the percentage of the worker's employment with active work during the shift, are taken into account.

The named surcharges are included in the tariff payments and bonuses and other types of surcharges to wages are accrued on them.

Team Leadership Bonuses are established taking into account the number of workers in the brigade in absolute terms or in the tariff rates of the first category. Thus, for the leadership of a brigade of more than 15 people, the surcharge for foremen is set at 26% of the tariff rate of the first category. The surcharges for squad leaders are set at the rate of 50% of the corresponding surcharges for foremen. Surcharges are paid subject to the fulfillment of established tasks and the high quality of work.

workers serving technological equipment(mechanics, repairmen, electricians, adjusters), can receive service charges a large number machine tools compared to standard standards. In this case, the tariff rate of the worker increases in the amount of up to 1% for each percentage of the industry standard service norms exceeded.

Workers, specialists, managers for performing the duties of temporarily absent employees along with their work may receive additional payments in the amount of up to 50% of the tariff rate of an absent employee.

Additional payments for combining professions take place when an employee during the working day, along with the main one, performs work in another related profession. In production, the main workers combine the performance of their duties with the maintenance of their jobs (equipment adjustment).

Paid in production forced downtime taking place through no fault of the worker (lack of raw materials, materials, equipment breakdown). For each type, a downtime sheet is issued. Downtime hours are paid at the rate of 2/3 of the worker's wage rate.

In some cases, due to production needs, employees can work and overtime, those. in excess of the monthly time limit. With time wages, overtime work is paid for the first two hours at a rate of one and a half, for subsequent hours - at a double rate. With piecework pay, an additional payment is made in the amount of 50% of the worker's tariff rate for the first two hours of work and in the amount of 100% of the tariff rate for subsequent hours of overtime work.

For work in holidays the work of pieceworkers is paid at double piece rates, and the work of time workers is paid at the rate of double the daily wage rate. Managers and specialists are paid a single daily wage rate in addition to their salary. At the request of an employee working on a holiday, he may be granted another day of rest.

According to the labor legislation of the Republic of Belarus, workers under the age of 18 have a working day reduced by 1 hour. However, wages are paid in full. An enterprise (firm) pays an additional salary to an employee for a reduced working time.

In production, other types of additional payments can be established: for high professional skills, for work according to new progressive standards, for the performance of especially important work. Their specific sizes are established taking into account the characteristics of production and the financial capabilities of the company.

The wage fund is the sum of cash payments at tariff rates, piece-rate releases, salaries, bonus provisions (without incentive payments from profit) with all types of additional payments and allowances. The level of the wage fund largely determines the income of employees of the enterprise, production costs, prices, deductions for social needs. Distinguish planned and actual payroll. planned fund wages include only those payments that correspond to the normal organization of production and labor (Fig.). actual fund wages include payment for forced all-day downtime, additional payments for deviation from the stipulated technologies of working conditions, overtime hours, intra-shift breaks in work; payment of marriage through no fault of the worker.

Payroll planning is preceded by a deep analysis of the structure and dynamics of the actual payroll fund for the previous period.

There are four basic way planning the payroll of employees of the enterprise:

Normative - according to the level of wages;

Normative - by wage growth;

Normative - according to the average wage;

Specified - for basic and additional wages.

Since in a market economy it is very difficult to accurately plan sales for the coming year, since it depends on market conditions, planned economic indicators have a certain degree of approximation. Normative is an enlarged planning method that allows you to determine with a sufficient degree of accuracy the planned payroll fund (FZPp) of the enterprise's personnel.

The planned staff payroll for the next year can be calculated based on from the salary level in the proceeds from the implementation of the reporting year:

FZP \u003d Planned sales volume x Base year wage standard.

The second normative method of enterprise payroll planning is by the growth of the wage fund taking into account the index of growth in sales volume.

FZPp \u003d FZPb x (1 + Wage growth rate ∙ Sales growth index),

where FZPb is the payroll fund in the base period.

The normative methods of planning the wage fund of an enterprise include calculations by average wage. The easiest way is to multiply the average annual salary by the planned headcount. However, in terms of inflation, the average salary of the last month may differ significantly from the same indicator for the current month. Therefore, the average monthly salary of the previous month, taking into account the inflation forecast, can be used to plan the payroll. This method of calculation will be even more accurate if we take into account the planned rate of increase in labor productivity and such a correction factor as the ratio of wage growth to labor productivity growth.

FZPp \u003d Average annual salary of personnel ∙ Number of employees ∙ Ks ∙ Ki

where Ki is the inflation rate.

Refined Method payroll planning is applied in the presence of an annual portfolio of orders and consists of the following:

1 Tariff wages are determined:

For pieceworkers - by uncoupling for the planned volume of production;

For time workers - at hourly tariff rates and monthly salaries.

2 The basic salary is calculated by adding bonus payments to the tariff salary according to the current bonus provisions.

3 The hourly, monthly and annual wage fund is established based on the additional payments provided for in the collective agreement and labor law:

Additional payments to the hourly fund for hours worked and performance additional responsibilities or conditions: training students, for leading a team, for night work, for work on holidays, etc .;

Additional payments up to the monthly wage fund - for a reduced working day for nursing mothers and adolescents;

Additional payments up to the annual payroll fund - for planned absences from work (regular and study holidays fulfillment of public duties, etc.).

FZPP \u003d Tariff wages + Bonuses + surcharges.

In addition to the wage fund included in the cost of production, the company may make bonus payments from profits (if this is provided for by the charter of the enterprise). In this case, when planning profits, a special fund is created (consumption fund or material incentive fund), an estimate is made for its use and the annual amount of bonuses to personnel is calculated.