Salary distribution methodology for brigade wages at GIPP LLC

In the case of collective (brigade) remuneration, workers' earnings are accrued based on the results of the work of the collective (brigade) of workers as a whole. Such remuneration can be applied on the basis of a comprehensively thought-out brigade organization of labor in a wide variety of jobs.

Due to the specifics of certain types of work with collective piece-rate payment, several methods are used to determine piece rates and calculate the individual piece-rate earnings of each member of the team along the way, by the coefficient of earnings (earnings).

We will consider the essence of these methods on the most general conditional examples Nurtdinov A.F. Payment and rationing of labor // Labor law. - M.: Intel-Sintez, 2004, No. 4-5. P. 15..

First method. When organizing assembly and installation work, piece rates are usually set on the basis of time standards and tariff rates corresponding to the categories of work performed.

With a brigade organization of labor, the production of each unit of output often requires the performance of several different types of work, which are often charged according to different categories. Therefore, the calculation of the general brigade piece rate per unit of production is carried out according to the standard labor intensity of the work performed for each of the tariff and qualification categories and the tariff rates corresponding to them.

Pbr = S Tp * Tp, (2.4)

where Rbr is the team-wide piece rate per unit of output in rubles. and cop.

Tp - hourly tariff rates corresponding to the categories of work performed in rubles. and cop.

TPp - normalized time for each tariff category, included in the total time required for the production of a unit of production, standard hours.

The total piecework earnings of the brigade in this case is determined by multiplying the brigade piecework rate by the amount of products produced by the brigade as a whole for the billing period.

Consider this in practice: for the assembly of one machine, the norms for the cost of working time are set: 20 standard hours for category IV, 10 standard hours for category V and 5 standard hours for category VI. The hourly wage rate of a worker - pieceworker of IV category is 47.4 kopecks, V category - 55 kopecks, VI category - 64 kopecks. Under these conditions, the price for the assembly of one machine will be 18 rubles. 18 kop. (47.4 kopecks * 20 hours + 55 kopecks * 10 hours + 64 kopecks * 5 hours).

With any quantitative and professional-qualification composition of the brigade, this sum must be paid to the workers for each assembled machine.

Distribution of the total piecework earnings of the brigade

Among the members of the brigade, earnings are distributed in accordance with individual qualifications and the time actually worked by each member of the brigade. As an indicator of the skill level of the members of the brigade, their tariff rates are most often taken, corresponding to the tariff categories assigned to them.

Worked working time is taken into account in hours or shifts, if the work is done in shifts of equal duration, both on ordinary days and on weekends and holidays.

This method of distributing the total piecework earnings of the brigade according to the so-called earnings coefficient (usually this coefficient is not quite correctly called the running-in coefficient) is the most universal and acceptable, because. in some cases, the brigade may include workers who, depending on the nature of the work performed, may have different levels of tariff rates for the same categories (taking into account harmful production conditions, etc.).

The total brigade piecework earnings among the members of the brigade can be distributed using the following general formula:

Zsd = Ztar. * Kz, (2.5)

where Zsd - piecework earnings due to an individual employee of the brigade, in rubles. and cop.

Ztar - earnings of a worker at his tariff rate for hours worked as part of a team in rubles. and cop.

Kz - the coefficient of earnings of the brigade, which is defined as the ratio of the actual piecework earnings to the total earnings of the workers of the brigade at tariff rates for the time they worked as part of the brigade.

For example: the team collected and handed over 10 measuring instruments. The team price for the assembly of one device is set at 28 rubles. 50kop. On the assembly of this device, a mechanic of the IV category worked 150 hours, the V category - 100 hours, the VI category 50 hours. The hourly rates are shown in the previous example.

Under these conditions, the total piecework earnings of the brigade will be 285 rubles, and the earnings of the members of the brigade according to the tariff will be equal to:

Locksmith IV category..47.4 kopecks * 150 hours. = 23 rub. 70 kop.

Locksmith V category..55 kopecks * 100 hours. = 55 rubles. 00 kop.

Locksmith of the VI category..61 kopecks * 50 hours. = 96 rubles. 00 kop.

In total for the brigade ....... 174 rubles. 70 kop.

Hence, the coefficient of earnings (earnings) is 1.63 / this coefficient is recommended to be calculated with a high accuracy class (even up to 0.00001) / (285 rubles 00 kopecks: 174 rubles 70 kopecks).

The actual earnings of each team member will be:

Locksmith of the IV category... 23 rub. 70 kop. * 1.63 = 38 rubles. 63 kopecks

Locksmith of the V category.... 55 rub. 00 kop. * 1.63 = 89 rubles. 65 kop.

Locksmith of the VI category...96 rub. 00kop. * 1.63 = 156 rubles. 48 kop.

Total: ................. 285 rub.

Second method. With the brigade organization of labor, individual rates are often used, which are determined for each member of the brigade by dividing his tariff rate by the brigade production rate:

Rind \u003d Tp: Nbr,

where Rind is the individual piece rate of a team member per unit of output in rubles. and cop.

Tp - the tariff rate of an individual team member in rubles. and cop.

Nbr - brigade production rate in accepted units of measurement (t, kg, piece, etc.).

The earnings of an individual member of the brigade in such cases is determined by multiplying his individual piece rate by the actual output of the brigade as a whole for the billing period.

Example: The unit is operated by a team of 4 people.

The first worker has a daily wage rate of 16 rubles. 40 kopecks, the second - 15 rubles. 55 kopecks, the third - 14 rubles. 86 kopecks, the fourth worker - 14 rubles. 36 kop.

The shift production rate for the entire team is set at 400 tons of good products.

Under these conditions, piece rates for 1 ton of good products are equal to:

1st worker......16 rub. 40 kop. : 400 tons = 4.100 kop.

2nd working......15 rub. 55 kop. : 400 tons = 3.8875 kop.

3rd worker ...... 14 rubles. 86 kop. : 400 tons = 3.715 kop.

4th worker ...... 14 rubles. 36 kop. : 400 tons = 3.590 kop.

The earnings of each member of the brigade at piece rates (excluding bonuses), provided that the brigade produced 10 thousand tons of suitable products per month, will be:

1st worker ...... 4,100 kopecks. * 10,000 tons = 410 rubles. 00 kop.

2nd worker ...... 3,8875 kop. * 10,000 tons \u003d 388 rubles. 75 kop.

3rd worker......3,715 kop. * 10,000 tons \u003d 371 rubles. 50 kop.

4th worker......3,590 kop. * 10,000 tons = 359 rubles. 00 kop.

It should be emphasized that the specified procedure for calculating wages materially interests the workers in the work of the brigade in its entirety, which in turn contributes to the most complete use of the capacities of the equipment assigned to it.

The total piecework earnings will be (without bonuses) of the complex team is determined by multiplying the received complex piecework rate by the number of products produced and distributed among its members in accordance with the qualifications of each member of the team and the time actually worked, i.e. by the coefficient of earnings (earnings).

The questions of the collective (brigade) organization of wages discussed above concerned only the organization of direct piecework wages in production teams. In practice, direct piece-rate wages are usually used in combination with piece-bonus wages, members of the brigade are rewarded for the fulfillment and overfulfillment of the quantitative and qualitative indicators of work established by the brigade Avrashkov L.Ya. Adamchuk V.V., Antonova O.V., etc. Enterprise economics. - M., UNITI, 2001. S. 223 ..

The collective bonus accrued to the brigade is distributed among its members, as a rule, in the same way as the main piecework earnings - in accordance with the wage categories assigned to the worker and the time actually worked, i.e. in proportion to the tariff earnings of each member of the brigade. However, such an order of distribution of the team's earnings gives rise to some elements of equalization in the wages of workers in production teams. This is because in some cases, individual workers with equal ranks and the same hours worked have different attitudes towards work, as a result of which their labor contribution to the overall results of the work of the team is not the same. Therefore, various measures have now been taken to eliminate the noted shortcoming in the distribution of total earnings. In particular, the brigades were given the right, within the limits of the standards and means established by them, to determine the amount of bonuses and earnings paid for the results of the work of the entire team of the brigade, taking into account the real contribution of each member of the brigade to the overall results of work.

The system of remuneration of workers in the brigade should provide a combination of their collective and personal material interest in achieving the final results of the work of the entire team, in increasing labor productivity and quality of work, in the economical use of material resources. The salary (or part of it) of the brigade should be accrued, as a rule, according to a single line according to the final results of the work. Wages at aggregated complex or operational piece rates for all work performed by members of the brigade are accrued to the brigade as a whole (and not to individual workers or their groups) and are distributed among them in accordance with the procedure established in the brigade.

Piecework wages are mainly used in combination with bonuses for the fulfillment of quantitative and qualitative indicators established by the brigade. The size of the bonus should be differentiated depending on the progressivity of the applied labor standards.

For combining professions and performing established work with a smaller number of individual or all members of the brigade, additional payments to tariff rates or salaries may be established. To establish these additional payments, all the savings in the wage fund received as a result of the release of workers in comparison with intersectoral and sectoral standards of labor costs, as well as with local standards that exceed intersectoral standards in their level, can be used. In addition, other surcharges are applied to team members (for night work, overtime work, etc.), as well as other forms of material incentives.

Collective earnings are distributed among the members of the brigade in accordance with the wage categories assigned to the worker and the time actually worked. In order to more fully take into account the individual contribution of each worker to the results of the collective work of the brigade, by decision of its general meeting, labor participation coefficients can be applied. It is a quantitative assessment of the real contribution of each work team to the results of its collective work, depending on individual productivity and quality of work.

One of the most important goals of the brigade form of organizing and stimulating labor is to accelerate the growth rate of labor productivity and improve the quality of products and work performed.

In conclusion, it can be said that when applying the brigade form of labor organization and payment according to the piece-bonus system using the coefficient of earnings and KTU in order to increase its efficiency, along with compliance with the general conditions for the use of piecework and requirements for bonus systems, it is necessary to pay attention to:

The correctness of the establishment of qualification categories for each member of the brigade, taking into account the requirements of the tariff-qualification guide and the complexity of the work performed;

The validity of the quantitative and professionally qualified composition of the teams, taking into account the nature of the production technology, labor intensity and complexity of certain types of work performed by the team;

Mastering and combining by members of integrated teams of related professions in order to ensure their full load during the work shift;

Strict accounting of the time actually worked by each member of the brigade, as well as the organization of accounting for the implementation of indicators that give rise to an increase or decrease in KTU;

Compliance with the principle of voluntariness, both in the organization and in the current changes in the personnel of the brigade.

The efficiency of work and the correct distribution of total earnings among the members of the brigade largely depend on taking into account these requirements.

All systems of piecework remuneration with varying degrees of efficiency can be applied both in the individual and in the collective form of labor organization. Feature of their application in conditions of collective (team) work is payment based on the final results of the work of the team as a whole. Performance-based payment can be made on the basis of individual piece-rates in conditions where the labor of workers performing a common task is strictly divided (on production lines, conveyor, etc.), and on the basis of a common production rate and a collective piece-rate per unit of work the entire brigade.

The collective piece-rate for all types of work is set according to the formula

where T FROM i - tariff rates for the category of work performed by members of the brigade;

T PCS- the rate of time set per unit of work performed;

n- the number of team members.

The salary of the entire team is calculated according to the formula

,

where LG f - the actual production of products by the brigade for the billing period;

T- number of work items.

The collective form of labor posed the problem of a fair distribution of the amount of wages accrued to the brigade. This refers to both the distribution of tariff earnings and piecework earnings and bonuses.

One of the common ways to distribute brigade earnings is to distribute it using a running-in coefficient. The calculation boils down to the following:

1) the amount of tariff wages for the entire team is established for the time actually worked;

2) the coefficient of running in is determined by dividing the actual wages of the brigade at a collective rate by the amount of the tariff wage;

3) the actual earnings of each member of the team are calculated, for which his earnings at the rate for hours worked are multiplied by the earnings coefficient.

At the same time, such a distribution is fair if each employee of the team performs work, the complexity of which corresponds to his qualifications, and labor productivity is approximately the same. In practice, the individual contributions of workers to the overall results of the work of the team are different, and wages with equal grades and hours worked will be the same. This circumstance leads to the need to adjust the usual ways of distributing brigade earnings.

One of the widely used methods of such an adjustment is the distribution of piecework earnings and bonuses accrued to the team using the labor participation rate (KTU). When establishing KTU, it is recommended to take into account individual labor productivity, the complexity and quality of work performed, compliance with labor and production discipline, and other factors. The procedure for determining and applying this coefficient is established by the meeting of the team of the brigade, and its specific size for each member of the brigade for the planned period - by the council of the brigade in accordance with the regulations in force at the enterprise.

The average size of the KTU is taken as a unit. They usually reduce it for a negligent attitude to work, failure to fulfill an individual task, low labor productivity, marriage at work, violation of labor and production discipline. Increased coefficients are set for employees who achieve high labor productivity, high quality of work, perform work in related specialties, are proactive and provide assistance to fellow workers. Thus, the coefficient of labor participation, established by the members of the brigade, can vary in the range from 0.8 to 1.5. At the same time, the tariff salary for the hours worked is usually guaranteed.

The KTU does not apply to individual bonuses, as well as to individual bonuses for unfavorable working conditions, labor intensity, high professional skills, bonuses for work in the evening and at night, overtime, and performance of state duties.

Under the time-based system of remuneration, wages are charged to the worker for the time worked, depending on his qualifications. This system is effective in cases:

■ if the worker cannot directly influence the increase in output;

■ if the norms and standards governing the number and organization of work of workers are correctly established;

■ if there are no quantitative performance indicators;

■ if strict accounting of the time actually worked by the worker is organized;

■ with the correct billing of workers.

Bonus system

The tariff system of allowances and surcharges can be supplemented premium system.

Under bonuses is understood as the payment of remuneration to employees in excess of the basic earnings in order to encourage them for the results achieved. Bonuses are carried out, on the one hand, in accordance with the wage systems adopted at the enterprise, on the other hand, to encourage (reward) distinguished employees outside the accepted wage systems.

The bonus system involves the payment of bonuses to a predetermined circle of persons on the basis of established specific indicators and conditions. The circle of persons to be encouraged, indicators and conditions of bonuses, as well as the amount of bonuses specified for each profession, positions are determined by the Regulations on bonuses being developed at the enterprise.

According to their intended purpose, the bonuses provided for by the bonus system are divided into two groups:

Key performance bonuses

Prizes for improving certain aspects of the enterprise's production activities.

Salary according to the method of settlement with employees is individual and brigade (collective). With individual remuneration, the employee's earnings are determined only for the work performed by him. This system is effective if the employee individually produces finished products and is fully responsible for the quality of work. Collective piecework wages provide for the accrual of earnings to the brigade (link), and then its distribution among the members of the brigade. Methods of accrual and distribution of earnings in the brigade may be different. The accrual of earnings to the brigade can be carried out according to piecework or time-based wage systems.

Earnings are distributed among the members of the brigade, as a rule, in accordance with the time worked and skill level, and bonuses and bonuses are distributed with the help of coefficient of labor participation (KTU).

KTU usually consists of two parts: the base and the sum of increasing and decreasing coefficients. The basic KTU is established for the worker, taking into account his qualifications, experience, length of service. The size of the basic KTU is 1.0 and above. According to the results of work for a month, it can be increased or decreased. It depends on how the worker worked during the month. Increasing factors are: the quality of work, the manifestation of initiative, assistance to other workers of the brigade, labor productivity. Downgrades include: marriage at work, violations of discipline and technology. Based on these indicators, a scale of quantitative assessments is being developed.

KTU can also be used to distribute bonus payments among employees, save the wage fund, piecework earnings, which is calculated as the difference between the standard wage fund and the sum of tariff rates, salaries of employees.

In order to improve the system of remuneration and increase the stimulating effect of tariff payment, it is recommended that enterprises in manufacturing industries increase the share of remuneration at tariff rates and salaries to a level of at least 60% in its composition. An increase in the amount of wages at tariff rates and salaries requires the improvement of labor rationing, a revision of the bonus system, the amount of allowances and additional payments to wages, while ensuring the current level of wages.

The methodological basis of the second approach to determining the coefficient of the qualification level of workers is the assumption that it is objectively determined by a combination of such indicators as the complexity of work, actual working conditions at the workplace, shift work, labor intensity, professional skills of the employee. The principal formula for calculating the coefficient of the qualification level of an employee can be represented as follows: monetary labor life income Kui = KSR * KUT * KSM * KIT * KPM, where KSR is the coefficient. the complexity of the work, determined by dividing the average tariff rate for the category of work performed by the minimum tariff rate; KUT - coefficient. working conditions, determined by experts or by the amount of additional payments for unfavorable working conditions; KSM - coefficient.

An example of the distribution of collective earnings in the brigade

In the above formulas, the ratio of the distributed part of the collective earnings (tariff earnings of the brigade - ZT, brigade piecework earnings - Prb, brigade bonus - Prb) to the sum of the calculated values ​​​​of all members of the brigade determines the corresponding "price" of the unit of calculated values. It shows how much of the corresponding part of the collective earnings falls on the unit of calculated values.

These "prices" are also called distribution coefficients: KR - distribution coefficient of all brigade earnings; KRT - coefficient of distribution of the tariff part of brigade earnings; KRPrb - coefficient. distribution of brigade piecework earnings; KRPRb - coefficient. brigade bonus distribution. The so-called tariff-free wage systems are closely related to the collective piecework wage system in terms of their content and accrual mechanism.

Accrual of collective earnings and methods of its distribution

Attention

Determine the wage fund of the brigade, using the data in Table. Table Initial data and the procedure for determining the wage fund of the brigade No. p / p Indicators Thous.

Rub. 1 Revenue from the sale of products of the rental team 1751.68 2 Material costs and depreciation 1225.6 3 Rent 72 4 Fines, penalties 2.56 5 Self-supporting income 451.52 6 Reserve (by decision of the team 10% of self-supporting income) 451.52* 0.1=45.15 7 Social development fund of the brigade (according to the decision of the brigade 1 5% of self-supporting income) 451.52*0.15=67.73 in the organization of wages for teams. The method of distribution of brigade earnings is chosen by the brigade itself and approved at the general meeting.

B. the formation and distribution of the collective earnings of brigades.

In the tariff-free system, the concept of a qualification level is broader than the generally accepted understanding of it based on the qualification category for workers or the position category for specialists, managers and employees, and, in addition, implies a reflection of the conditions and performance of the worker. In the practice of using tariff-free wage systems, two main methodological approaches to determining the coefficients of the qualification level have developed: 1) based on the ratios in wages that actually developed in the period preceding the introduction or refinement of the tariff-free system; 2) based on the ratios in remuneration arising from the current conditions of remuneration of employees during the period of introduction of the tariff-free system.

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Collective system of remuneration according to the final result

KIT - coefficient. labor intensity, determined by the actual level of additional payments for combining professions, expanding service areas, working in a regulated rhythm, etc.; KPM - coefficient. professional skills, determined by the actual level of additional payments for professional skills. One of the models of the tariff-free system provides for the use of a fork of ratios of wages of different quality instead of coefficients of qualification level and coefficients of labor participation. According to the first letters of the main element of this model, it received the name "VSOTERKA". In accordance with this model, all employees of an enterprise (organization) are divided into skill groups. For each group, forks of ratios in wages are established in comparison with the minimum exchanges.

Ways to distribute brigade earnings

Remuneration for labor in the brigade form of labor organization depends on the types of brigades, the conditions and principles for their creation, and the method of forming the fund for payment, subordination and management. According to the method of division and cooperation of labor, brigades can be: with a complete division of labor, when each worker is only engaged in performing work strictly in his specialty at one workplace (a team of turners working on the same type of machines); with partial interchangeability, when employees have several professions and can perform work not only at their workplace, but in a combined profession (team of turners working on different types of machines); with complete interchangeability, when each member of the team can work at any workplace or change jobs according to a pre-designed scheme (team of assemblers).

The total earnings of the brigade is defined as the sum of the earnings of all workers.

18.4. pay for collective labor

In this case, the correct choice of the wage indicator, based on the specific conditions of production, the nature of the work task for the team, and the degree of completion of the products produced, becomes important. The indicator of remuneration should be simple to take into account the results of the work of the brigade, understandable to every worker, and meet the following requirements: reflect the result of the production activities of the brigade and thereby ensure the material interest of all the workers of the brigade in its improvement; most fully take into account the results of the work of the brigade for a certain time (shift, day); Correctly reflect the labor costs of workers and material resources for the production of a unit of output.

Production calendar

If the manufacture of the final product involves the performance of a number of works for which independent prices are set, the complex team price per unit of the final product is calculated as, where Pi is the price per unit of the i-th type of work, rub.; Oi - the volume of the i-th type of work included in the complex, in the appropriate units of measurement; Nvyrbr - brigade production rate in units of final products. When servicing by a team of large units, devices, automated lines, the team rate is calculated on the basis of data on the performance of the machine system that determines the rate of production of the team, and the standard composition of the team required to service this system: .; Nvyrbr - brigade norm of output per unit for the period corresponding to the established tariff rates (hour, shift, month).

Remuneration of labor in collective forms of organization

Info

It is recommended to use one as the base KTU, and the actual coefficient for each member of the brigade is set by the team (council) of the brigade equal to the base one, greater or less than it, depending on the individual real contribution of the worker to the overall results. The distribution of collective earnings between the members of the brigade is carried out in accordance with the assigned tariff categories and the actual hours worked. The distribution of collective earnings between the members of the brigade is carried out in accordance with the assigned work category and the actual hours worked. This method is usually used in brigades, the qualification composition of which corresponds to the nature and complexity of the work performed, where each worker basically performs work corresponding in complexity to the category assigned to him.

The approved sizes of individual KTUs are used in calculating the individual earnings of members. The most widespread was the distribution of the collective brigade award according to the KTU. Example. Brigadier piecework earnings for the month is 1709.6 rubles. According to the results of the work, the brigade received a bonus in the amount of 60% of the brigade's piecework earnings.

We will distribute this bonus in accordance with the KTU of each worker according to the data presented in Table. 18.4 and determine the total earnings of each member of the team. The amount of the premium is 1025.76 (1709.6 * 60/100) rubles. The calculated coefficient (Kp) is determined by dividing the amount of the brigade bonus by the amount of conditional calculated values ​​(including KTU) for each worker.

Sometimes an individual rate (RIND) is set for each member of the brigade based on the rate of the category assigned to him (Ci) and the brigade production rate (NVYRbr):. In this case, piecework earnings for each member of the brigade are accrued at an individual rate and the actual output of the entire brigade.

In some cases, a brigade organization of labor with time wages is used. The collective earnings of a time team include pay at tariff rates for the time worked, savings in the payroll when working with a team with a smaller number than provided for by the plan, collective bonuses and targeted remuneration from profits. The collective earnings of the brigade and accrued to it (if it is provided for by the collective agreement in force in the organization and the relevant provisions) bonuses and remuneration must be distributed among the members of the brigade.

In domestic practice, the most common form of collective (group) labor organization is production teams. In this regard, the concepts of collective and brigade payment are often used as synonyms.

The most widespread was the collective (brigade) piecework system of remuneration. Its use is subject to the following conditions:

• - the task is set for the group (team, link, department) as a whole in planning and accounting units (finished products, parts, team sets, volumes of work performed, etc.), characterizing the quantitative and qualitative indicators of joint activities;
• - earnings, as a rule, are accrued to the group as a whole according to the collective result of work;
• - collective earnings are distributed taking into account the contribution of each employee to the final result of the group's activities.

With this payment system, the total piecework earnings of the brigade team (ZBR) is determined as the sum of the products of brigade prices (P i) for certain types of work (products) and the volume of work performed by the brigade (number of manufactured products) in accepted planning and accounting units (O i) :

Z BR \u003d R BRi * O i.

Methods for determining brigade rates depend on the content and nature of the work performed, the methods of their rationing and accounting. When performing assembly, installation, repair work, consisting of operations of varying complexity, the brigade piece rate for a unit of production (work) can be calculated by the formula:

where Р BR - complex brigade price per unit of finished product, rub.;

C Chi - hourly tariff rate for the i-th category of work, rub.;

N VRi - the norm of time to perform the operation (works) of the i-th category, standard hours.

If the manufacture of the final product involves the performance of a number of works for which independent prices are set, the complex team price per unit of the final product is calculated as

where Pi is the price per unit of the i-th type of work, rub.;

Oi - the volume of the i-th type of work included in the complex, in the appropriate units of measurement;

H VYRbr - brigade rate of output in units of final products.

When servicing by a team of large units, devices, automated lines, the team rate is calculated based on data on the performance of the machine system, which determines the rate of production of the team, and the standard composition of the team required to service this system:

where - Ci - the sum of the tariff rates of all members of the team, rub.;

H VYRbr - brigade rate of output per unit for the period corresponding to the established tariff rates (hour, shift, month).

Sometimes, for each member of the brigade, an individual rate is set (P IND) based on the rate of the category assigned to him (Ci) and the brigade production rate (N VYRbr):

In this case, piecework earnings for each member of the brigade are accrued at an individual rate and the actual output of the entire brigade.

In some cases, a brigade organization of labor with time wages is used. The collective earnings of a time team include pay at tariff rates for the time worked, savings in the payroll when working with a team with a smaller number than provided for by the plan, collective bonuses and targeted remuneration from profits.

The collective earnings of the brigade and accrued to it (if it is provided for by the collective agreement in force in the organization and the relevant provisions) bonuses and remuneration must be distributed among the members of the brigade. When choosing a distribution mechanism, two questions must be resolved: what part of the collective earnings is to be distributed, and what indicators (wage-forming factors) should be taken into account in the distribution. When answering the first question, as a rule, three options are possible:

• - distribution of only bonuses (it is advisable, first of all, when calculating piecework earnings at individual rates):
• - distribution of the entire over-tariff part of earnings (piecework earnings and bonuses for pieceworkers and savings in the wage fund and bonuses for time workers). At the same time, tariff earnings for hours worked are accrued to each member of the brigade individually;
• - distribution of all earnings (its tariff part, additional earnings and bonuses).

In the current practice, wage-forming factors are tariff rates (or tariff coefficients) that reflect differences in the qualifications of team members, the time worked by each employee, and labor participation rates (KTU), which are a generalized quantitative assessment of the individual labor contribution of each team member to collective results. There are various methods for establishing KTU. The most common is the option in which a unit is taken as the initial value of the KTU, corresponding to the normative labor behavior of the employee. The labor achievements or omissions of the employee in the accounting period, respectively, increase or decrease the actual value of the KTU in comparison with its initial value.

The product of the values ​​of the salary-forming factors of each member of the team determines its “calculated value” (РВi):

РВi=С Chi * V Ф i * KTU i ,

where C Chi is the hourly rate of the category assigned to the i-th member of the brigade, rub.;

In Фi - the time actually worked by the i-th member of the brigade in the billing period, hour;

KTU i - coefficient of labor participation, established by the i-th member of the brigade for the billing period by the decision of the Council or the general meeting of the brigade.

The ratio of the calculated value of each member of the brigade to the sum of the calculated values ​​of all members of the brigade (? РВi) determines its share in the distributed part of the collective earnings.

In the case of distribution, taking into account the KTU, only the collective bonus, the earnings of each member of the brigade (Зi) will represent the sum of his piecework earnings (Зс i) and the corresponding share of the brigade bonus (PRb):

At the same time, the piecework earnings of each member of the brigade are calculated either as the product of his individual price by the volume of products produced by the brigade (Zc i \u003d P INDi * O BR), or as the product of his tariff earnings (Z Ti) by the brigade coefficient of piecework earnings (Kprb):

Zs i \u003d Z Ti * Kprb.

The brigade coefficient of piecework earnings is determined by the ratio of brigade piecework earnings to the sum of the tariff salary of all members of the brigade:

When distributing, taking into account the KTU, the brigade piecework earnings (Pb) and the collective bonus, the earnings of each member of the brigade can be presented as follows:

In the case of distribution, taking into account the KTU, of the entire collective earnings (its time part, piecework and bonuses), the earnings of each member of the team can be represented by the formula:

In the above formulas, the ratio of the distributed part of the collective earnings (tariff earnings of the brigade - ZT, brigade piecework earnings - Prb, brigade bonus - Prb) to the sum of the calculated values ​​​​of all members of the brigade determines the corresponding "price" of the unit of calculated values. It shows how much of the corresponding part of the collective earnings falls on the unit of calculated values. These "prices" are also called distribution coefficients: K P - distribution coefficient of all brigade earnings; K RT - coefficient of distribution of the tariff part of brigade earnings; K Rprb - coefficient. distribution of brigade piecework earnings; K RPRb - coefficient. brigade bonus distribution.

The so-called tariff-free wage systems are closely related to the collective piecework wage system in terms of their content and accrual mechanism. The difference between the tariff-free organization of payment and the traditional one is that it does not use pre-established tariff rates and salaries, but is based on the distribution of the wage fund (FZP) formed as a result of the work of the team among individual employees. As wage-forming indicators taken into account in the distribution, the qualification level of the employee (Ku i), the time worked by him in the billing period (Bi), the quality and effectiveness of work (KTUi) are usually used. The product of these indicators forms the integral distribution coefficient of an individual employee, and its ratio with the sum of the integral coefficients of all employees determines the share of each in the distributed wage fund. From here, the individual earnings of each employee is calculated by the formula:

Characteristic features of tariff-free wage systems are:

• - close relationship between the level of remuneration of an employee and the wage fund accrued based on the collective results of work;
• - assigning to each employee stable coefficients that comprehensively characterize his qualification level and mainly determine his contribution to the overall results of work;
• - determination of the coefficients of labor participation (KTU) supplementing the assessment of the qualification level for each employee based on the results of current activities.

The most crucial moment in the development and introduction of tariff-free wage systems is the determination of the coefficient of the employee's qualification level. In the tariff-free system, the concept of a qualification level is broader than the generally accepted understanding of it based on the qualification category for workers or the position category for specialists, managers and employees, and, in addition, implies a reflection of the conditions and performance of the worker.

In the practice of using tariff-free wage systems, two main methodological approaches to determining the coefficients of the qualification level have developed:

• 1) based on the ratios in wages that actually developed in the period preceding the introduction or refinement of the tariff-free system;
• 2) based on the ratios in remuneration arising from the current conditions of remuneration of employees during the period of introduction of the tariff-free system.

The methodological basis of the first approach is the provision that the actual skill level of an employee most fully reflects not the category or job category assigned to him, but the salary he has earned. It is assumed that a higher salary of an employee compared to others indicates not only the necessary knowledge and skills of the employee, but also the ability to implement them in higher labor results. In this case, the individual coefficient of the qualification level of each employee (Ку i) is calculated as the ratio of his average salary (Зс i) for the previous period (quarter, half year, year) to the minimum average salary (Зс min) for the organization for the same period:

In some varieties of the tariff-free payment system, the individual coefficients of the qualification level obtained in this way are not directly used in payroll calculations, but serve as the basis for analyzing and grouping employees by qualification and job groups and establishing group coefficients for the qualification level.

The methodological basis of the second approach to determining the coefficient of the qualification level of workers is the assumption that it is objectively determined by a combination of such indicators as the complexity of work, actual working conditions at the workplace, shift work, labor intensity, professional skills of the employee.

The principal formula for calculating the coefficient of the qualification level of an employee can be represented as follows:

money labor life income

Ku i \u003d K SR * K UT * K SM * K IT * K PM,

where K SR - coefficient. the complexity of the work, determined by dividing the average tariff rate for the category of work performed by the minimum tariff rate;

K UT - coefficient. working conditions, determined by experts or by the amount of additional payments for unfavorable working conditions;

K SM - coefficient. shift work, determined by the ratio of the amount of additional payments for work in the evening and night shifts with the base value of the tariff rate of the 1st category;

TO IT - coefficient. labor intensity, determined by the actual level of additional payments for combining professions, expanding service areas, working in a regulated rhythm, etc.;

K PM - coefficient. professional skills, determined by the actual level of additional payments for professional skills.

One of the models of the tariff-free system provides for the use of a fork of ratios of wages of different quality instead of coefficients of qualification level and coefficients of labor participation. According to the first letters of the main element of this model, it received the name "VSOTERKA". In accordance with this model, all employees of an enterprise (organization) are divided into skill groups. For each group, forks of ratios in wages are established in comparison with the minimum exchanges.

Individual ratios for each employee are set within the "fork" of the relevant qualification group based on the results of each month, taking into account the quality and effectiveness of his work on the basis of criteria established by the organization.

Since tariff-free wage systems make workers' earnings directly dependent on the final results of the work of the labor collective, they can only be used where the labor collective is fully responsible for these results. Another important condition for the application of the tariff-free system is the good knowledge of each other by the members of the labor collective, their full confidence on their part in their workmates and their leaders. Only in this case, the process of assigning a qualification level and the distribution of collective earnings occurs quite painlessly. Along with certain advantages, tariff-free payment systems are not without drawbacks. These include the complexity of the development and practical implementation of the system, the difficulty of establishing a qualification level, the well-known subjectivity of the heads of organizations and departments in assessing the real labor contribution of each employee.