Time-based form of remuneration for the employee. Simple time-based

Payroll is calculated using a wage system - that is, certain rules by which it is calculated and established. At enterprises, two such systems are most often used - time-based and piecework. Each of them has its own advantages and disadvantages.

To decide which one is most suitable for a particular enterprise, it is worth considering in detail the characteristics, varieties and examples of each time-based system, and also compare it with the piecework system.

When is it used and what does it mean?

Time wages are used in cases where when it is difficult (or impossible) to establish exactly how much work a particular employee performed. With this form of remuneration, the time actually worked is taken into account. It also depends on the qualifications of the employee and his working conditions.

For workers, time wages are established on the basis of a tariff system (hourly or daily tariff rates), for management (as well as employees and specialists) - in the form of official salaries.

The main document on the basis of which calculations are made is working time records. It displays how many hours (or days) the employee actually worked, and how many he missed and for what reasons.

This system is rarely found in its pure form; most often one of its varieties is used.

Simple

This is the simplest type of payment that is carried out only for the amount of time worked.

Pros. There are more of them for the employee - he guaranteed to receive your money just for your presence at the workplace, but the quality of the work he performs is not taken into account.

Minuses. Lack of motivation the employee can work better and improve his professional skills, unfair approach to remuneration - conscientious and unscrupulous employees will receive the same wages.

Example. Let's consider how an employee's wages will be calculated according to this system using salary and tariff rates:

The company operates a five-day (forty-hour) working week. The employee's salary is 23,000 rubles. Number of working days and hours:

in January – 15 days (120 hours);
in February – 20 days (160 hours);
in March – 21 days (168 hours).

Of these, February, January and March were fully worked, but in February the employee took free leave (5 calendar days).

This means that the salary for these months will be:

in January – 23,000 rubles;
in February - 23,000/20 * (20 - 15) = 17,250 rubles;
in March – 23,000 rubles.

If you apply the tariff rate, the salary will be calculated as follows:

Daily tariff rate – 1,250 rubles.

Salary:

in January – 15 * 1,250 = 18,750 rubles;
in February – (20 – 5) * 1,250 = 18,750 rubles;
in March – 21 * 1,250 = 26,250 rubles.

The hourly tariff rate is 170 rubles.

Salary:

in January – 120 * 170 = 20,400 rubles;
in February – (160 – 5*8) * 170 = 20,400 rubles;
in March – 168 * 170 = 28,560 rubles.

As can be seen from the calculations, the salary is paid regardless of the number of working days in the month, but with the application of tariff rates, the salary in each month will be different.

Time-premium and mixed

The first remuneration system is when, in addition to the established salary or tariff earnings, the employee is also entitled to a bonus - provided that certain requirements are met (high quality products, friendly customer service, etc.)

Pros. Availability of additional incentive for employees, the opportunity to reward them for good results and influence its future improvement.

Minuses. Necessity introduce additional control for employees to determine which of them really works better.

Salary = 32,000/21 * 18 = 27,429 rubles.

Premium = 27,429 * 20% = 5,485 rubles.

Salary = 27,429 + 5,485 = 32,914 rubles.

Mixed (piece-rate and time-based) is a form of remuneration that contains elements of both a time-based and piece-rate system. An example would be setting an employee's salary at a percentage of revenue or calculating it in accordance with the labor participation rate.

Pros: the opportunity to take the best moments from each of the systems, tie wages to the results obtained.

Cons: taken into account factors beyond the control of employees are not taken into account(eg, demand for products) and personal contribution to the work of each of them.

Example. The total wage fund of the sales department is 80,000. The following labor participation coefficients have been established:

Ivanov I.I. – 1.25.
Petrov P.P. – 1.5.
Sidorov S.S. – 0.75.

The total sum of the coefficients is 1.25 + 1.5 + 0.75 = 3.5.

Salary that Ivanov I.I. will receive:

Salary = 80,000/3.5 * 1.25 = 28,571 rub.

With a standardized task

In this case, the employee's salary consists of two parts - the established salary (rate) and additional payment for fulfilling the plan. Such a plan is developed for a certain period of time and the additional payment is only for its implementation; the percentage of overfulfillment does not entail any material compensation.

Pros: availability of additional incentives for the implementation of the established scope of work and the possibility of control.

Cons: lack of communication between the amount of exceeding the plan and the bonus.

Let's consider the calculation. According to the plan, the employee was supposed to sell 150 mobile phones in a month. The salary is 18,000, the bonus for exceeding the plan is 30%. The actual quantity of goods sold is 185. The final salary will be:

Premium = 18,000 * 0.3 = 5,400 rubles.

Salary = 18,000 + 5,400 = 23,400 rubles.

At the same time, the amount of exceeding the plan (23.3%) does not affect the amount of the bonus.

Comparison of piecework and time wages

It is quite difficult to determine which of the two systems is better and which is worse, because their application most often depends on the scope of the enterprise. You can compare what features these systems have:

Wage:

applies most often in production– it is in this area that it is easier to standardize labor and make payments in accordance with the work performed;
sets direct dependence of wages on productivity;
does not give the employee a sense of stability– in case of illness or other reason for absence from work, he loses wages;
more profitable for the employer, because he pays only for obtaining a specific result - be it a product produced or services provided;
motivates employees to achieve results– the better they work, the more they will receive in the end;
negatively affects quality manufactured products (after all, the employee focuses on increasing their quantity) or services provided (there is no additional payment for politeness, friendliness and smiles, which means there is no motivation).

Time wages:

used where labor results are difficult to standardize in quantitative terms - in the service sector, when performing design work, etc.;
salary may only indirectly depend on performance(in the case of bonuses for good work results) - in most cases, the employee receives a set salary regardless of work results;
guarantees stable income and work in a more cohesive team, since the level of competition is lower;
more profitable for the employee– he can work at half capacity, do only part of the possible work, and still receive a full salary;
without bonuses means a complete lack of motivation for employees - there is no need to try if the salary is still the same;
given that payment of bonuses for quality of work, employees will strive to fulfill hers is better.

Obviously, a piece-rate payment system is more profitable for an entrepreneur, since it takes into account the specific result of work. In addition to the production sector, this system is also used in small enterprises. For example, in stores the salary is often set as a percentage of revenue, and in car washes - on the number of cars serviced and the payment received for it.

How is the calculation done?

The time sheet contains complete information about what part of the required days or hours the employee worked. When calculating wages, this data and the established payment for full time worked - salary or tariff rate - are used.

As for the salary, it is accrued in full if the employee was present at the workplace on all working days. If some days were missed, then wages are calculated in proportion to the actual time worked.

In the case of a tariff rate, data on the number of hours (days) worked by each employee is taken from the timesheet and multiplied by the hourly (daily) tariff rate established for him.

If there are bonuses or other incentive payments, a certain percentage is added to this amount. All this money together - salary, bonuses, allowances - will ultimately make up the salary that will be accrued to the employee.

Features of the employment contract

A mandatory condition that is included in every employment contract is remuneration.

With a time-based form of wages, the employer already has salary amounts or tariff rates prescribed in the staffing table. Therefore, in the employment contract, these values must also be indicated - in a specific amount or coefficient. It is impossible to refer to the staffing table (or any other local document) without specifying the amount.

In addition, the employment contract all allowances or compensations due to the employee must be paid– including regional ones (that is, those that are installed only in a certain territory).

As for the bonus, its size and conditions for receiving it are often specified in local regulations. These conditions may depend on the results of work, on the time actually worked, and on the presence of outstanding achievements in work.

It is more appropriate to use a time-based system to pay for those types of work that are difficult to standardize, as well as in the service sector or where overfulfillment of the work plan is not required.

Its main drawback - the lack of motivation among employees to work - can be eliminated by using a time-based bonus system, in which bonuses and additional payments are established for completing assigned tasks. This system is used in most enterprises in economically developed countries and is the most modern and progressive.

A time-based remuneration system is a form in which an employee’s salary is calculated from a salary or tariff rate, taking into account the time actually worked.

Salary is the established amount of remuneration for the performance of labor duties, accrued for a fully worked month.

Daily or hourly rate is a fixed amount paid per day or hour worked.

Areas of use

As a rule, a time-based form of remuneration is used when wages are set for management staff, office employees, and employees serving the main production of departments. But this is not a complete list of areas of application of PSOT.

This mode of settlements with personnel is used precisely in those areas of activity that are focused on the quality of the work performed, and not on the quantity of products produced or services provided. This approach to the labor remuneration system encourages employees to constantly improve, raise their level of qualifications, and systematically take educational courses and trainings. After all, the higher the level of knowledge, the more earnings.

PSOT is mainly used in the following areas of activity:

The work of a specialist is regulated by a certain rhythm or cycle.
The work is carried out on production conveyor lines.
Activities for repair and maintenance of equipment, machines, units.
These types of work in which quality is more valuable than the volume of work performed.
The type and areas of activity in which it is impossible to determine the quantitative factor of the work performed or the implementation of this procedure is irrational is difficult.
A type of work, the result of which is not the main indicator of his work activity.

For example, PSOT is established in relation to medical workers, teachers and teaching staff, accountants, and personnel officers. In most cases, the salary of state and municipal employees is also determined according to this regime.

In simple words, it is quite difficult to calculate the quality of work of an accountant or personnel officer in the reporting month. After all, no one will count how many orders for the organization were prepared, how many reports were drawn up, how many documents were drawn up and how many transactions were recorded in accounting. Moreover, it is irrational to evaluate the quality of operations performed. This will take an incredible amount of time. In addition, it turns out that if in the reporting month there were fewer of the same orders, then earnings should be lower.

Time-based wages: registration of labor relations

The conditions for accrual and payment of remuneration must be established when an employee is hired. They are prescribed in the employment contract, drawn up in two copies. The employment contract must stipulate the amount of salary or tariff rate, allowances and bonuses.

If a time-based wage system is used, the amount of remuneration for a fully worked month should not be less than the established minimum wage. The federal minimum wage as of January 1, 2019 is 11,280 rubles.

If in the subject of the Federation in which the company operates, a regional minimum wage has been established, then when establishing the minimum remuneration for an employee, it is necessary to focus on it. For example, in St. Petersburg, the Regional Agreement on Minimum Wages dated November 28, 2018 No. 332/18-C established the minimum remuneration for performing labor duties in a fully worked month in the amount of 18,000 rubles, while the tariff rate (salary) of a worker is 1- 1st category should not be less than 13,500 rubles, which is significantly higher than the federal value.

Time-based form of remuneration: varieties

Time-based payment is not always payment based only on a fixed salary. The following varieties are distinguished:

simple time-based;
time-bonus.

In a simple form, time-based wages depend on the established tariff rate (salary) and on the actual time worked. It is rational to establish such a payment regime in relation to specialists whose work is not focused on the final result. Also, PSOT in a simple form is mainly established in relation to workers whose work is aimed at maintaining the main production.

If a simple PSOT is established for an employee, then you should not count on additional types of additional payments. For example, no bonuses or incentive payments are provided.

With a simple PSOT, there is a simple and understandable dependence on the actual time worked and the norm of the general work schedule. For example, an employee who has worked the full working time can count on a full salary. And having worked only part of the established norm, a specialist can only claim a proportional amount of the official salary.

A similar calculation procedure is provided if a tariff rate is established for the employee, and daily or hourly does not matter. The number of days or hours worked is calculated, and then the result is multiplied by the approved rate. This is the distinctive feature.

The main advantage of a simple PSOT is its stability. That is, the employee is confident that he will receive his salary regardless of the quality of work. But this calculation mode has a significant drawback. The hired specialist completely lacks any motivation. In simple words, you can work carelessly and not take any active action - the salary will be the same.

It is to increase the motivation and interest of employees in work that the employer adds a bonus surcharge to the salary or tariff rate. This approach forms a separate type of PSOT.

Bonus-time wages are the calculation of remuneration based on the tariff rate, as well as a bonus set as a percentage of the official salary. The size of the bonus is established in the bonus regulations, the collective agreement of the organization or the order of the manager. Sometimes this procedure for calculating remuneration is called piece-time wages. This is not entirely correct, since the piecework system assumes a salary depending on the result of work, and not on the amount of time worked.

Time-based wages: examples

The employee is given a salary of 30,000 rubles. He has a standard schedule of a five-day workweek with an eight-hour workday. In May 2018, the employee worked 15 days. According to the schedule - 20 working days. Let's determine the salary to be paid:

Let’s use the conditions of example 1 with the change that the employee is not given a salary, but a daily tariff rate of 1,500 rubles.

Let's add a condition. In addition to the salary, the employee was given a bonus in the amount of 10% of the salary for May by order of the manager.

Piecework and time-based forms of remuneration

Unlike the system we are considering, piecework wages provide for the payment of remuneration for the final result of work:

production of a certain number of products;
number of operations performed;
achieved amount of work.

With this form of payroll, the employee is interested in producing a larger volume of final products, so the employer does not need to analyze how effectively working time is used. As a rule, this form of payroll is used to calculate remuneration for employees of the main production.

Key differences

Let us determine the significant differences between the two remuneration systems:

Evaluation criterion	Piecework SOT	Time-based COT
Scope of application	Areas of activity in which the quantity of products produced, the volume of work performed or services provided is valued higher than quality indicators.	Types of work that are focused on the quality of the activities performed, or work aimed at ensuring and maintaining the production process.
The influence of labor productivity on earnings	Has a direct impact on wages. In simple words, the more an employee completes, produces, or does, the greater the amount of remuneration for labor.	Labor productivity has no effect on wages. The amount of payments depends only on the time worked. However, the employer may provide bonus payments for certain indicators.
Who benefits from it?	To a greater extent, this is beneficial to the employer, since only the result is paid: manufactured products, services provided, work performed. However, this payment regime is also beneficial to the employee himself, as it attracts him to work more in order to receive a decent salary.	The greater benefit of PSOT is determined in favor of hired specialists. After all, the quality of work does not matter. The employee will receive his salary regardless of how he worked, and whether he worked at all or was only present at the workplace. For the employer, of course, this payment regime is unprofitable. However, there are types of professions to which other SOTs are not applicable.
Stability of earnings	In both cases, earnings cannot be called stable and guaranteed. Since in both cases there is a direct dependence on something. For example, wages under SSOT depend on the quantity of products produced. And on PSOT it is directly dependent on the time worked. And if a specialist was absent from the workplace for the entire billing period, regardless of the reasons, then there will be no salary, because he did not work and there is nothing to pay him.
Availability of employee motivation	Motivation is present because the employee has a direct interest in doing more work in order to receive a higher salary.	If bonus payments are not provided for in the regulations, then the specialist is completely unmotivated to work efficiently.
Quality of work	In both cases the quality leaves much to be desired. In piecework work, the worker is interested in doing more; therefore, certain quality indicators are lost. When, as in PSOT, there is no dependence on quality at all. Of course, the employer can establish additional bonus payments for quality of work.

Payroll is a process controlled by the labor code and legislative acts. The employer has several forms to choose from that can both stimulate the employee and truly reward his efforts. calculated depending on the time actually worked is the so-called time wage. This is a form that is independent of the result of the duties performed. Only a certain period of time is taken into account. Let's consider the order of its calculation and its varieties.

In what cases is it used?

Time wages are a way of paying employees whose work does not directly affect the overall productivity of the enterprise. It is obvious that the workshop foreman, with proper motivation, will complete more work orders if he is interested in this. The products produced during his shift are proportional to the effort expended.

The work of, for example, a teacher consists of “issuing” hours, i.e., actual lessons taught. A situation arises in which it is difficult to calculate how much work an employee has done: this month everyone has mastered the material, next two-thirds. And how can one even establish this for certain? But it is also necessary to evaluate the work somehow. This is where the time wage system comes to the rescue.

Elements of the tariff system

In fact, time wages are the amount determined by multiplying the tariff rate by the time worked. is indicated as the absolute amount of wages per unit of time. The minimum tariff rate of the first category is used as the initial value. It is used both to calculate the basic salary and when calculating allowances. The totality of worker categories and the values of the corresponding coefficients form the tariff schedules.

Detailed information about the rates and which must be performed per unit of working time is contained in the tariff and qualification reference books. Thus, the size of a worker’s salary directly depends on his rank or category, as well as on the complexity of the duties performed. If work is carried out in harmful or difficult conditions, an increased rate is established.

Unified tariff schedules are developed by both the state and commercial enterprises. To comply with the norms and rules of labor legislation, as well as the correct assignment and determination of categories, tariff and qualification requirements and a qualification directory for various positions and areas have been introduced. Based on them, the management of the enterprise issues its own tariff schedule or adheres to the state unified tariff system.

Basis for calculations

The company has a developed tariff system that does not contradict the law. What else is needed in order to calculate wages and what data is allowed to refer to in this case? The main document is the working time sheet. It contains detailed information about hours/days actually worked, as well as absences with reasons. The accountant makes calculations only on the basis of the data given in the report card. The time-based wage system takes into account every hour and day worked. The need to accrue compensatory and bonus payments, such as overtime, time off on holidays and weekends, sick leave, and travel allowances is also reflected in the timesheet.

Types of time wages

Even within the same framework, disagreements arise with employees. For example, it is more convenient for specialists and management personnel to calculate their salaries in the form of a salary. For some areas of activity, it is necessary to further motivate staff by adding a bonus. Some work hourly shifts, which encourages the use of hourly rates. All this led to an additional differentiation of the general time system.

It is practically never found in its pure form, but workers often encounter its varieties:

simple time-based;
premium-time;
time-based with a salary part;
piecework-time;
time-based with an established standardized task.

Each of them is a standard for settlements with employees provided for by the labor code. Let us consider their characteristics in more detail.

Simple time wages

Based on the name, it’s easy to guess that this is the “easiest” and most “transparent” wage for calculating. Earnings are calculated based on hours worked. Whether the time was spent effectively or not will not affect the salary received. From month to month, the employee consistently receives almost the same amount, which fluctuates slightly due to the different number of days off in the month. Both lazy people and workaholics will be rewarded equally. Is it fair? Most employees and employers are more than satisfied with this system. Stability is the main “plus” of this form of payment. The lack of influence on the employee in the form of “motivation” and “demotivation”, as well as some injustice of equal remuneration regardless of the efforts made, is the main “minus”.

Let's get back to the calculations. Based on the actual time worked and the convenience of recording it, the unit can be taken as an hour, a day or a month. Hourly, daily and monthly wages are formed accordingly - time-based. This is calculated using the formula: Z p = T s × B f, where:

T c - tariff rate (hourly or daily).
In f - actual time worked (number of hours, days).

The use of monthly tariff rates (monthly payment) changes the calculation procedure: Z p = V f ÷ V n × T s, where V n means the nominal number of working days in a month according to the schedule, while V f is taken as days actually worked.

Time-based payment with salary

Unlike the simple time-based form, the salary due to the employee on a monthly basis remains constant at all times. In order to receive this part of the salary, you must work a set number of days in a month and hours in working days. For example, a company works 5 days a week for 8 hours. Having worked the conditions set by the employer, the employee will receive a fixed salary. The amount of wages will be the same in each month, regardless of how many working days “fell” during the period. Recalculation will occur only in case of absences, sick leave or vacation. Moreover, payments will be made not on the basis of tariffs, but on the basis of the monthly salary.

Example of calculating remuneration by salary

Let's consider a situation where an employee is assigned a monthly salary, but one of the months was not fully worked. Let us take the following condition as the initial data: a 40-hour work week with a salary of 25 thousand rubles was established. The first month was completely worked out. The next employee went on paid leave for 14 days. Take the number of working days in each month as 22. Calculate wages.

What is required from an employee to receive a salary? Be at the workplace for the required number of hours and days per month. In the first case, the employee fulfilled his duty and receives the 25 thousand rubles due. What about the second month? The calculation of time wages with a salary part in case of incomplete production will look like this:

25,000 ÷ 22 × (22 - 14) = 9091 rub. (will be the monthly salary for the second month).

Vacation pay will be calculated based on a salary of 25 thousand rubles, and the employee will receive a total of 9091 rubles. plus vacation pay.

Calculation based on tariff daily rate

What would change if the calculation was based on the daily rate? The actual hours worked (in this case 22 days and 8 days) would be multiplied by the established tariff rate. So that the discrepancy in answers does not confuse the reader, we will accept it based on the first condition (25,000 ÷ 22 = 1137 rubles):

22 × 1137 = 25,014 rubles. - first month's salary;
8 × 1137 = 9096 rub. - salary for the second month.

There is a difference in the calculations. With a set salary, one way or another, you have to calculate the average daily wage to pay for sick leave or vacation pay or to make other deductions/allowances. In the case of daily or hourly tariffs, the unit of earnings is established.

Time payment with bonus

An interesting method of calculation for both the employer and the employee is bonus wages (time-based). This is both guaranteed payments for actual days/hours worked and motivation to perform one’s duties better in order to receive a bonus. The employment contract specifies the conditions, compliance with which rewards the employee with additional payments in his favor. The conditions may be: fulfillment of the sales plan, length of service, 13th salary, results for the quarter/half year/9 months, etc. Time-based bonus wages are calculated based on the bonus percentage rate or the established amount specified in the employment contract.

Mixed form of remuneration

Piece-time form of remuneration refers to a mixed wage calculation system. It combines a fixed payment for hours/days worked or a salary and remuneration for the volume of products produced (sales).

Piece-rate and time-based wages are combined into one system where it is convenient for the employer. Typically, this method of calculation is used in direct sales, various trade organizations, and some manufacturing enterprises. With a mixed form of payment, the employee is more interested in the final result. Typically, a fixed percentage due to the employee is established on the volume of goods sold or products produced. Thus, the piecework portion is not limited, which allows a person to directly influence the level of his earnings.

Despite the obvious advantages of the mixed system, in reality this form of remuneration is often disappointing: the employer deliberately underestimates the salary. Productivity does not always directly depend on the employee, which ultimately results in a small income that is difficult to live on.

Example of calculation based on piece-time pricing

As is already known, time wages are calculated based on the actual time worked. Consider a situation in which an employee has an hourly rate and 10% of the amount of output produced per month. Let's calculate his salary if we additionally know that the hourly wage rate for an employee is 120 rubles. In total, 180 hours were worked in a month. The volume of manufactured products amounted to 124 thousand rubles.

Let's calculate time wages with piecework:

Salary = V f × T h = 180 × 120 = 21,600 rub.
124,000 × 10% = 12,400 rub.
21,600 + 12,400 = 34,000 rub.

At the end of the month, the employee will receive 34 thousand rubles.

Payroll calculation with standardized task

This is a type of time-based bonus payment. The amount of work that must be completed within a certain time is established. In case of compliance with the prescribed task - additional earnings in the form of a fixed percentage of the salary or an amount accrued according to tariff coefficients. Time-based guarantees receipt of remuneration for work activity. A bonus for fulfilling and exceeding the plan, as well as proper quality or savings in energy costs and other things, are an excellent incentive for the employee.

Unlike the time-piece form, there is no direct connection with the amount of overfulfillment. The percentage is calculated from the already accrued wages, like a bonus. In the piecework form, calculations are made based on the amount of turnover created.

Modern time-based wages are a combination of its different forms, suitable for a specific situation. Salary based on time worked is the possibility of settlement with an employee whose productivity cannot be calculated in monetary or physical terms. With the help of a bonus or piece rate, as well as establishing a standardized task, the employer has the opportunity to motivate the employee to improve efficiency and quality. Wages for time-based wages are the point of contact between the interests of the company and the individual employee.

First some definitions:

Salary- a form of material compensation to the contractor for the work he has performed, corresponding to his abilities, conditions, size and quality of the work he performs. This also includes payments that are in the nature of compensation and incentives.

Available slightly different definitions:

labor factor cost applied in the production process;
part of the joint social income reflected in the form of money, aimed at satisfying the personal needs of the worker depending on the quantity and quality of work performed;
part of the expenses, incurred during the production and sale of goods, to pay for the work of the enterprise personnel.

About salary functions:

Motivational. Motivation of the labor process for optimal execution of production processes is based on personal and external factors.
Stimulating. The most important function from the point of view of optimal organization of the production process and direction of activities in the most effective mode to obtain the desired final result. We'll look at this function in more detail below.
Status. It is designed to bring the employee’s actual labor value as close as possible to the size of his salary.
Regulatory. Affects the correspondence between supply and demand for workers in the employment market. Balances the relationship between employer and employee. It is implemented through differentiation in the salaries of different groups of workers.
Production-share. Determines the degree of participation of each performer in production costs.

The most important factor in payment for labor is the creation at the enterprise of a certain system that is most suitable to the nature of the production process.

By the remuneration system, legislation understands a set of rules for determining the amount of wages.

Time-based - bonus wage system

This system of remuneration for labor involves the use of an additional factor of influence on the production process, which allows influencing its development in the desired direction.

An integral part of the system is the Regulation on Bonuses, which regulates the procedure for calculating additional remuneration for work in the form of bonuses. Production bonuses are included in the main wage fund.

Payroll calculation for time-based bonus payment

Payroll according to this system is carried out in the following order:

Basic salary is calculated, depending on the time actually worked during the accrual period. The actual time worked is recorded in the form of a time sheet.
The basis for calculating wages is the tariff rate, the value of which is established on the basis of a unified tariff and qualification reference book and the level of qualification (category) of the actual employee. The tariff rate establishes the amount of payment in an hourly working time interval.

Thus the basic salary will be:

ZPL main = T ot x TS, where T negative– actual working hours worked during the accrual period, TS – applied tariff rate.

For example:

Salary base = 172 (hours) x 100 (rubles) = 17200 (rubles).

The amount of the bonus is established by the Regulations on bonuses, for example, in the amount of 25% of the established tariff rate and is paid subject to the fulfillment of production standards.

Technically justified production standards (TONV) are established by the enterprise on the basis of calculations and depend on the equipment used, the quality characteristics of the materials, and so on.

Standards are typically set based on the hourly productivity of the equipment relative to the length of the work shift.

In accordance with this, the amount of the bonus will be:

Etc. = Salary basic x 25% = 17200 x 0.25 = 4300 (rubles)

And the full salary will be obtained from the sum of the basic salary and the bonus amount:

ZPl = ZPl main + Ex. = 17200 + 4300 = 21500 (rubles).

The meaning of this remuneration system is its regulatory functions.

Let's examine this statement using several examples.

Example 1. Initial conditions: at site No. 2 - the main production, as a result of a set of organizational and technical measures, productivity increased by 10%. Section No. 1 – preparatory – does not meet the increased demand of section No. 2 for blanks.

What can be done in this situation without capital investments?

The Regulations on bonuses for workers at site No. 1 include the following clause:

The amount of the bonus does not change (25%), but if production standards are met by 100%, 10% is paid, for each percentage of overfulfillment a 1.5% bonus is added. Obviously, the remaining unused 15% of the premium can give an increase in production by the required 10%.

The increase does not seem technically justified.

However, there are additional factors involved:

the employee improves the organization of work, reducing time loss on auxiliary operations, such as: rational arrangement of tools and accessories, which allows him to quickly change tools, reduce changeover time for another type of product, and much more. Moreover, this is often done on a subconscious level;
improved equipment care, which allows you to reduce unproductive time;
With accommodating auxiliary operations for the same purpose;

Changing payment terms entails an increase in labor productivity due to the natural optimization of the production process.

Example 2. As a result of organizational measures at site No. 1 (see example 1), labor productivity increased by 10%. At the same time, a decrease in the quality of products supplied to site No. 2 was noted, affecting the quality of the final product. This is explained by the fact that individual workers began to deviate from the requirements of the technological process, and this led to a decrease in quality indicators.

A decision was made: to supplement the Regulations on bonuses with a lowering clause - for each violation of technology, the size of the bonus is reduced by 10% of its maximum amount. That is, if there are 10 violations per month, the employee is not paid a bonus. This must be formalized by order of the enterprise.

Thus, we can be convinced that the time-bonus wage system is the most flexible tool for organizing production. Although its use is limited, in combination with other methods and methods, it can bring positive results.

Employment contract and time-bonus wage system

Employment contract- an agreement between the employer and the employee, on the basis of which the employee must will perform certain duties, and the employer– create the necessary conditions to ensure that the employee fulfills the duties assigned to him and pays wages on time for the work performed.

Conditions that must be included in the content of an employment contract

In the text of the employment contract The following conditions must be considered:

indicated workplace(the structural unit must be mentioned);
start date;
Job title, indication of profession or specific duty;
rights and obligations of the parties– employer and employee;
characteristics of working conditions, mention of dangerous and harmful factors;
terms of remuneration;
types and conditions of insurance, related to the performance of duties by the employee.

The provision on bonuses at the enterprise is an integral part of the employment contract and corresponds to the penultimate item of the above list.

On forms and systems of tariff remuneration. Time-based and piecework forms

In systems regulating wages, there are two main forms: time-based and piece-rate.

At piecework the final indicator of labor is paid, that is, the number of products manufactured of appropriate quality, or the number of operations performed.

This form is used when it is possible to take into account the produced labor products and set production standards and time standards for them.

Direct piecework wages– the amount of payment directly depends on the number of products produced using real prices.
Piecework – progressive– payment for manufactured products within the approved production standards at real prices; excess products are subject to payment according to the approved price scale. The maximum rate cannot be higher than double the base rate.
Indirectly - piecework– is used when calculating the salaries of auxiliary workers who ensure the functioning of workers in the main production.
Collectively - piecework– applied when remunerating the team. The accrued payment for the production of products by the team is distributed among its participants according to the contribution of a particular employee to the final result. The decision is made by the team. Everyone's salary depends on everyone's work.

The main differences between time-based wages

At time-based form time worked is paid. This form is used when it is not possible to establish standards for the function performed by the employee or the result of the work cannot be taken into account.

Simple time-based The form of payment is used when calculating wages for time actually worked, without taking into account the volume of work performed.

ZPL = T x Ts, where T– actual time worked, Тс – tariff rate.

Salary payment– paid in the amount established by the salary.

ZPL = Okl, where Okl- salary size.

Contract– payment for work performed based on the contract.

ZPL = KS, where KS is the amount under the contract.

Mixed remuneration systems

Floating salary system– the salary may be changed from time to time depending on the performance of the enterprise during the accrual period.
Commission system of remuneration– payment is made in the amount of a certain percentage of the financial result of the enterprise. Suitable for sales departments, advertising agencies, etc.
Dealer mechanism– an employee purchases the company’s products at his own expense and then sells them at his own price. The difference remains at his disposal.

Recent trends indicate that large enterprises are refusing to use time-based wages. Methods of material incentives are based on an assessment of the employee’s personal qualifications.

At these enterprises, the employee's salary depends on personal qualifications, and not on the time spent at the workplace.

Whatever payment systems are used, they must be understandable to the employee. He himself must understand on what action or result his salary depends.

If the system is complex and cannot be easily calculated and controlled by the employee, he, taking part in the production process, becomes passive and indifferent to the final result.

According to the Labor Code of the Russian Federation, there are different ways to pay employees. Every employer has the right to choose the one that best suits him. However, it must be taken into account that the working conditions of workers must comply with the requirements that the law imposes on employers when they prefer one or another system for calculating and issuing wages. In other words, not all work can be paid by the piece and not always a salary is due for work. This article will discuss time-based payment, its features, types, disadvantages and advantages.

How is time-based wage system different from other systems?

Before moving on to a detailed analysis of the “time-based” system, it should be noted that it is widespread in all developed countries. In Russia, more than 30% of workers receive payment using the time method.

What is the essence of the time payment system? With “time work,” the employee’s salary depends on the time actually worked, but only if all the functions assigned to him are effectively performed. In order for a company to be able to pay staff salaries according to this principle, it must comply with a number of certain conditions, such as:

control over the time actually worked by each person;
awarding salary grades and qualifications to employees based on the results of their education and work experience;
determination of salary amounts based on the functions performed.

Let's decipher the concept. Time pay is a type of salary that is received by an employee with a certain qualification for the time he actually worked.

Attention! Time-based pay can be applied to both core personnel and temporary employees and part-time employees.

In turn, “time work” can be of several types: simple, mixed, with a standardized task, and time-bonus.

“Time bill” as a payment method: types and features

As the Labor Code of the Russian Federation states, wages for hired workers are set by the employer. At the same time, he is obliged to be guided by the letter of the law, the remuneration systems and regulations adopted within the company, the collective agreement, as well as the conditions specified in individual employment contracts. Before introducing a new payment system at an enterprise or switching from one type of calculation and issuance of salary to another, the employer is obliged to coordinate and approve this with the trade union body, if there is one.

There are several types of time payments:

Simple. This is the employee’s salary in its pure form for the time worked by him de facto. The basis here is the tariff rate. To calculate a simple “time clock”, you can take different periods: hours, days, weeks or a month.
Time-based bonus payment with a standardized task. This method of payment includes the nuances of both “time work” and piecework payment. Thanks to this form of payment, employees can rest assured that specific tasks will be provided both to themselves, at their individual workplaces, and to the structural department as a whole. Thus, several goals are achieved at once: higher quality of finished products, savings in material resources, as well as collective, and therefore more fruitful, work. Ultimately, employees’ salaries include both “overtime” for time reliably worked and an additional bonus for results, that is, fulfillment of the set plan.
Time-bonus system. Here, in addition to simple “time work,” the manager can assign a bonus to the employee. The amount of bonuses is determined individually, depending on the qualitative and quantitative indicators of labor. For employees, this method of payment is quite often an excellent motivator, because if the bonuses are economically justified and worthy, then the employees work with triple the energy.
Mixed system. It consists of elements of “time work” and piecework payment. Here it is worth briefly explaining what a “piecework” system is. Its meaning is that payments are made to an employee for a specific quantity of goods produced or services sold in a certain period of time. As a rule, this payment method is used when the quantity of products manufactured or services provided can be measured in units. In other words, the higher the amount of work done, the higher the salary. Actually, the main advantage of the “deal” is that the salary directly depends on the final results of the work performed. Therefore, during a transaction, to increase labor efficiency, the employer does not need to make any special efforts, since the “self-motivator” of employees is activated. True, piecework payment also has disadvantages: in the pursuit of quantity, employees often sacrifice quality, and in the event of any production problems, for example, equipment breakdown, employees do not receive any compensation payments.

Advantages and disadvantages of time-based wages

The main positive side of “time-based work” is the cohesion of the team. In addition, with a time-based wage system, the employer may not closely monitor the quality of the products, since it is already quite high. The special working atmosphere, usually present in enterprises that practice a time-based payment system, prevents the outflow of labor, therefore the turnover rate in such companies is much lower.

Despite the fact that the advantages of “overtime” are more than obvious in many cases, it also has certain disadvantages.

For example, since the volume of work performed is not particularly important, there is no motivation for higher labor productivity, that is, employees in some cases may simply “sit their pants” at work.

To avoid this, many employers have to pay increased attention to controlling the volume of output, as well as incur losses due to unstable productivity.

Conditions for introducing a time-based payment system at an enterprise

In order for a company to introduce time-based wages, it must be able to provide the following conditions:

keep a timesheet of the time actually spent by employees at their workplace;
develop and apply standards and maintain conditions to ensure higher labor productivity;
carry out tariff assessments for all workers on temporary work.

To correctly calculate time-based wages, accountants should use documents such as time sheets and payroll records with the tariff rate and the amount of additional payments due.

Who uses time payment

Separately, it is worth mentioning who most often uses the time-based wage system. As a rule, these are those enterprises and organizations that are engaged in provision of various types of services to the population.

Also quite often, employers use “time work” in relation to certain categories of highly qualified specialists, such as engineers, doctors, lawyers, etc.

Thus, the time-based wage system, despite some of its disadvantages, is the most preferable for many employers. It allows you to save wages, keep employees from moving to other companies and at the same time ensure a fairly high quality of work performed.