9.4.5 Organization of wages in the enterprise

Wages are a monetary part of the social product that enters the personal consumption of workers and employees in accordance with the quantity and quality of the labor they spend.

The constituent elements of the organization of wages in enterprises are the tariff system ^* , the wage system of workers, specialists and employees, bonus for various categories of workers.

The tariff system is a set of state standards that differentiate wages depending on the complexity and working conditions, forms of wages, the industry of the region and the country. The main elements of the tariff system are the tariff-qualification guide ^* , tariff grids ^* , hourly rates and regional payroll coefficients.

The tariff-qualification reference book is a regulatory document containing a list and grouping of works performed in a given industry, their characteristics and requirements for a worker.

Tariff grid is used to differentiate the level of workers' wages, depending on the complexity of the work and level of qualification (level).

The tariff grid is the scale of the gradation of the tariff categories in the industry and the corresponding wages per unit time (h), i.e. tariff rates.

The hourly wage rate expresses the absolute wage of a worker of the corresponding category per hour of work. The ratio of the hourly rate of each category to the hourly base rate of the ^1st category is called the tariff coefficient.

The hourly rate and the tariff scale ^* determine the level of wages of workers, activate material incentives for the growth of qualifications. Contribute to the elimination of equalization in pay.

Depending on the labor measure taken, the wage system in an enterprise can be attributed to two main forms: piecework and time-based. With the piece-rate form of payment for the gray amount of labor, the produced products are used, with the time-based payment, the worked hours.

The piecework form includes the following systems: direct, piecework, piecework-bonus ^* , piece-progressive ^* , indirect piece-rate ^* , and chord ^* . With a direct piece-rate wage system, the worker’s earnings are directly dependent on his output.

The piecework bonus system of wages combines the direct piecework earnings of a worker or brigade with bonus payments for exceeding a certain level of certain qualitative or quantitative indicators.

The piece-progressive system differs from piece-rate differentiated pricing — normal for products produced within the limits of a technically sound norm, and increased for products produced above the norm. The degree of increase in the rate is determined depending on the rate of over-fulfillment of the norm.

Indirect piece-rate payment is a special wage system used for support and service workers. Pricing for auxiliary workers is set depending on the level of production of the main workers-workers.

The chord system is used only in exceptional cases when performing urgent tasks in charge, the rate is set for the entire scope of work without a operational unit.

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

The time-bonus remuneration system enhances the material interest of the time-workers in labor results. When it, in addition to wages for the tariff, provides for the payment of bonuses for achieving certain quantitative and qualitative indicators.

The ratio of forms and wage systems are presented in table 8.

Table 8.

The ratio of forms and wage systems

The remuneration of managers, specialists and employees is carried out according to a fixed time base system.

The level of salaries for various categories of enterprises in conditions of complete autonomy is mainly determined by themselves in the form of staffing.