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Contract wage system. Practical application of the contract wage system Economic efficiency of the contract wage system

The contract system of hiring and remuneration has become widespread in the world to regulate the remuneration of managers, scientists, and in some cases workers.

In accordance with current legislation, a contract can be concluded in three cases:

When the work itself is urgent (must be completed within a certain time frame);

When the employee himself asks for it;

When, according to the law, it is impossible to conclude a permanent contract, for example, under a contract, to hire an employee to replace a woman who has gone on maternity leave.

A contract is a type of employment contract that establishes individual conditions labor activity for a certain period.

The contract can provide for the employee’s rights to information, technical and other support for implementation official duties, to improve skills and educational level in working hours at the expense of the employer, to pay for downtime through no fault of the employee, etc. The employer has the right to control the fulfillment of the employee’s obligations under the contract.

Unfortunately, in the 90s, business managers used the contract hiring system to set uncontrollable sizes for themselves wages.

A special section of the contract regulating the conditions for organizing remuneration takes into account the professional and qualification status of the employee and his individual abilities; complexity and significance labor functions, practical results of activities and agreements of the parties.

Existing rates (salaries) serve only as a starting point for negotiations; contract wages may differ significantly from them. It is possible to divide remuneration into a constant (official salary) and variable (depending on performance results) share. The issue of their quantitative relationship is decided by the parties in individually depending on the nature and content of the work. In this case, the specific amount of the official salary is established taking into account the current cost labor force in this segment of the labor market.

The variable share of earnings is determined in various ways, but always taking into account the achievement of indicators directly dependent on the employee.

A list of such indicators is developed at the enterprise; it may include growth in profit (income) and profitability, commissioning of facilities or completion of a task on time or ahead of schedule, etc.

Variable part of remuneration for company managers and structural divisions can be determined based on the growth rate of gross (net) profit, etc. Quite often, payments to executives (top managers), accrued in proportion to the profit received, are called bonuses, and the system itself is called a bonus system.

The contract may include social security conditions for the employee: one-time benefits upon retirement, permanent or temporary disability as a result of an industrial accident or occupational disease; payment for medical care, including the cost of medications, medical and health procedures, etc.

4.2. Remuneration for production teams.
Use of KTU, KKU

With a team wage system, the earnings of each worker are directly dependent on the quantity and quality of products produced by the entire team. This ensures the personal interest of workers in the team’s achievement of higher labor results.

The fundamental features of the organization of remuneration are that initially collective earnings are accrued to the entire team, and then it is distributed among the team members depending on their individual labor contribution. Under these conditions, the brigade team is interested in most fully and comprehensively assessing the results of the work of each team member, since the overall brigade result depends on the work of everyone.

TO general requirements factors affecting the efficiency of brigade remuneration include determining the optimal size and professional qualifications of the brigade; choosing the simplest and most effective indicators for assessing everyone’s work; correct calculation of intra-brigade production standards and piece rates; correct distribution of brigade earnings among brigade members.

When wages are paid on a time basis, the team is given standardized tasks with bonuses for their timely and high-quality completion.

The team’s collective earnings include time-based payment at tariff rates (salaries) taking into account the time worked; saving the wage fund when working for an absent worker; bonuses from the payroll fund for main results production activities; bonuses and rewards intended purpose from the profits allocated for these purposes in the event that all members of the team are participants in the work.

With piecework wages, wages are accrued to the team as a whole. The total earnings of the team depend on the established piece rate (collective or individual) price per unit of production and the actual output of the team. The method of distribution of brigade earnings is chosen by the brigade itself and approved at the general meeting. The distribution depends on the type of team (specialized or complex), the method of division of labor in the team (team with full division of labor, with partial or without division), and the organizational and technical conditions of the team’s work.

The most common methods of distributing earnings in accordance with tariff categories and hours worked, as well as tariff categories, time worked taking into account the coefficient labor participation(KTU). To use the KTU, it is necessary to determine which part of the earnings the KTU will apply to (for the bonus, for the additional earnings, for the bonus and additional earnings, for the additional earnings and the tariff part, or for all earnings); set the KTU range (its minimum and maximum value); establish factors that increase and decrease the CTU and the degree of their influence on the size. KTU. They prefer to set KTU in the range of 0.8–1.2 or even less, since otherwise the differentiation will be too great and can lead to conflicts in the team.

The size of the CTU is set for each employee at the end of the shift by the foreman. Based on the results of work for the month, each person is determined by the average monthly value of the KTU, which is submitted by the foreman for approval by the brigade (team council) and is used in calculating the individual earnings of team members.

The most widespread use of KTU in the distribution of collective brigade bonuses.

General principle We discussed the use of KTU earlier in the paragraph on non-tariff systems: the ratio of the individual KTU and the sum of all KTU of the team’s employees gives the employee’s share of participation in the distribution of team earnings or bonuses.

Wages based on workdays are used in artisanal cooperatives and most construction and industrial cooperatives. Daily rates of work per day for individual professions and positions are developed by the board of the artel and approved general meeting its members. Each employee is assigned a coefficient that takes into account education, work experience, business qualities, mastery of several professions. Remuneration for the work of the chairman of the artel, other managers and highly qualified specialists is made at the actual cost of a workday using increasing factors in the range of 1.1–2.0. Funds to pay miners are generated from the income of the artel minus mandatory payments and financial reserves. Individual wages are determined by distributing the remaining income between employees, taking into account the workdays accrued to each.

4.3. Organization of remuneration of workers budgetary sphere
and civil servants

Remuneration of labor for employees of institutions, organizations and enterprises receiving budgetary funding, with the exception of government employees public administration, is carried out on the basis of the Unified Tariff Schedule (UTS), which is a scale of tariffs and remuneration for all categories of workers in public sectors, including workers, employees, technical performers, specialists and managers. Each professional and qualification group of workers occupies a corresponding category in the Unified Technical System, and not only the complexity of the work performed is taken into account ( job responsibilities), but also the qualifications of the employee.

Tariffication of workers occurs through their certification based on qualification requirements for general industry positions and positions specific to individual sectors of the public sector.

To carry out certification, certification commissions are created at enterprises. For each employee being certified, his immediate supervisor prepares a report containing an assessment vocational training, skill level and attitude to work.

The certification commission reviews the submission, hears the person being certified and makes a decision on the employee’s suitability for a certain position and pay grade.

The decision to establish appropriate wage grades for employees is made by the head of the organization, institution, or enterprise, taking into account the recommendations of the certification commission.

In 1992, the UTS established the principle of increasing tariff coefficients from category to category, taking into account uniform and regressive changes in coefficients. This principle presupposes the focus of the UTS on creating advantages in remuneration for workers of entry-level qualifications, which is due to low level 1st category rates in conditions of budget deficit and economic crisis in the country.

New terms of remuneration under the Unified Trading System were adopted in agreement with all-Russian trade union associations and all-Russian employers' associations and are used not only in public sector sectors, but also in a number of enterprises in the business sector of the economy in Russia.

The minimum official salary of a civil servant is established by junior position civil service based on size living wage, average wages of workers in industry and public sector sectors. The difference between official salaries for previous and subsequent civil service positions cannot be less than 5% and more than 10%.

The monthly bonus to the official salary for the class rank of a civil servant is established in the amount of at least 50% of the official salary for the civil service position being filled. The monthly bonus for special conditions of public service is set at 20% of the official salary. The terms of its payment are set by the heads of federal bodies executive branch or their apparatus, other government agencies.

Bonuses for civil servants are made based on the results of service for a month (quarter) and for a year, as well as for the performance of particularly important tasks in the manner and under the conditions established by the head of the state body.

When forming and approving wage funds for all federal executive bodies, funds in excess of the amount allocated for the payment of official salaries to federal civil servants are provided on an annual basis.

The salary of a civil servant is indexed in the amounts and within the time frame established for public sector employees in a centralized manner. The maximum number and wage fund for civil servants are determined by the relevant legislative and regulatory acts.

4.4. Features of using commission or bonus systems
in the field of trade

Commission wages are intended for employees who work under agreements and contracts. Remuneration is established in the form of a fixed share of the income that the enterprise receives from the sale of products or services produced by employees under an employment agreement.

Most often, commission systems provide for the accrual of a certain minimum guaranteed salary, which makes it possible not to leave an inexperienced or unlucky employee completely without payment. However, there are options in which all earnings are determined as a percentage of work results, which gives us the opportunity to classify this system as a piece-rate form of remuneration. On average, we can conclude that commission percentages account for up to 80–90% in the remuneration structure of a number of employees, i.e. this cannot be considered merely as an addition to the basic guaranteed salary, as just a bonus.

As a rule, all types of agents are paid according to the commission system: commercial, trading, insurance, realtors, sellers, consultants and other employees who can directly influence the results of the enterprise and, in particular, trade turnover.

A type of commission payment is the use of a rate labor remuneration, which is used in organizations providing advisory and service services on scientific and technical developments. The amount of labor remuneration can be set as a fixed percentage of the amount of payments received by the organization under its contracts.

In general, there are various methods determination of commissions, including:

1) establishing a fixed monetary amount for each unit sold; the use of this method is aimed at maximizing product sales, which is beneficial for increasing production capacity utilization and increasing production volumes;

2) establishing a fixed percentage of the contract margin; this method is used to maximize profits while keeping production volume constant;

3) payment of a fixed percentage of the base salary upon implementation of the implementation plan; this method stimulates sales managers to fulfill the implementation plan, which determines the sustainability of the company’s activities;

4) establishing a fixed percentage of the amount of payments received by the enterprise from its counterparties as a result of work performed by a specific contractor; This system is used in enterprises (organizations) providing various types of services.

It is worth noting that the salaries of some employees may be formed not from turnover, but as a percentage of actual profit, which increases their interest in increasing the profitability of the company.

It is also worth noting that it is in the field of trade that commission payment systems are becoming increasingly widespread, as they have a number of advantages:

1) allow employees to be interested in increasing trade turnover;

2) they remove from the enterprise the problem of organizing work and monitoring the use of working time, since employees themselves are interested in both the first and the second;

3) shift part of the losses in case of unsuccessful business management directly to the employees.

The main disadvantages of commission systems are the feeling of social insecurity among employees, and as a result, negativity towards management who “uses us”; a decrease in the quality of services provided, for example, deceiving clients for the sake of increasing turnover in the short term, but deteriorating the image of the company as a whole.

For managers and specialists at enterprises of various forms of ownership, the previously mentioned system of “floating salaries” can be used, based on the fact that based on the results of work in each month, new ones are formed. official salaries due to their increase (decrease) for each percent increase (decrease) in labor productivity in the serviced area, subject to the fulfillment of the planned production target.

Bonus remuneration systems are most often found among managers, and, in principle, also make a large part of the employee’s salary dependent on the results of his activities. Essentially, the term “bonus” is translated as “premium”, and most often it is calculated as a percentage of the profit received by the enterprise as an addition to the basic salary. However, based on the ratio, it often turns out that the size of the bonus can significantly exceed the guaranteed part of the salary, which actually gave grounds for introducing the contract wage system with its bonuses as a separate form of payment.

Questions for testing knowledge and self-study
lecture material

1. What is a contract?

2. In what cases is a contract concluded?

3. Who can use the contract hiring system?

4. How does contract remuneration differ from other remuneration systems?

5. What is a bonus and bonus remuneration system?

6. What might the contract include?

7. How is payroll different in the brigade form of labor organization?

8. What is KTU?

9. What is CCU?

10. What part of the salary can be distributed among the CCU and CTU?

11. Are workdays used in modern systems wages?

12. How are wages calculated in budgetary organizations?

13. How are salaries calculated for civil servants?

14. How is the number and wage fund of civil servants determined?

15. What additional payments and allowances are used in the remuneration of civil servants?

16. Whose work is most often paid through commission systems?

17. How can commissions be determined?

18. What advantages of commission systems can you name?

19. What disadvantages of the commission system can you imagine?

INTRODUCTION

In conditions when the results of the company’s activities depend on the work of personnel, the contractual form of hiring and remuneration is in an effective way providing the enterprise with highly qualified personnel.

The legal status of highly qualified specialists with a “special” position is a contract, which, on the one hand, this employee will work at the enterprise for a certain period of time, will be held responsible for failure to fulfill duties, and on the other hand, guarantees the employee a number of working conditions (salary level, moral and living conditions and other guarantees).

There is a growing need to protect the interests of the employer in conditions of market competition by securing part-time work in a competing company and establishing liability for disclosure trade secret, by stipulating in the contract the corresponding responsibilities of the employee.

Execution course work requires fundamental theoretical knowledge and practical skills in the course “Economics of an Enterprise (Organization)”, therefore it is an independent scientific work that requires the application of this knowledge after studying the theoretical course

The purpose of the work is to study theoretical foundations contractual remuneration and calculate the technical and economic indicators of the enterprise.

Job objectives:

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

· analyze the existing practice of using the contractual remuneration system;

· evaluate the effectiveness of the contractual remuneration system;

· carry out the calculation of technical and economic indicators of the enterprise’s activities.

The course work covers the main topics of the discipline, connecting them into a logical chain, which allows, according to the calculations carried out, to trace the relationship of the main indicators of the enterprise (organization) and determine the result of the enterprise’s activities in the form of a feasibility study.

THEORETICAL BASIS OF CONTRACT WAGES

The concept and content of the contract wage system

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

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

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

· for professional excellence and high qualifications;

· for class;

· for deviations from normal working conditions, etc.

The contract may include issues related to the provision of official transport, additional leave, living space, etc.

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

The contract may be:

· when hiring an employee;

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

Contracts with pregnant women, women with children under 3 years of age (disabled children under 18 years of age), employment contracts with whom were concluded for an indefinite period, are not concluded unless they consent to the conclusion of such contracts.

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

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

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

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

The employer can change most of the norms established by law to improve the employee’s situation. Of course, in this case, the terms and conditions defined by agreement between the parties must be clearly stated in the employment contract.

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

In economic conditions market type The leading place is occupied by the contractual system of remuneration.

In all sectors of the national economy, two forms of wages are used /5/:

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

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

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

The word “contract” itself does not have any meaningful meaning, since it is a synonym for the word “agreement”.

Types of contracts concluded with employees:

1. Contracts in the form of employment contracts or labor contracts:

2. Contracts in the form of intra-business agreements;

3. Contracts in form civil contracts;

Based on a contract in the form of an employment contract, labor relations arise between hired workers and the enterprise. It differs from a traditional collective labor agreement in that the parties entering into a contract have more opportunities to diversify the terms of the contract (validity, organization and remuneration, rights, duties and responsibilities of the parties).

Contracts in the form of intra-company agreements are concluded between the administration of an enterprise and an employee or group of employees or a division of the same enterprise, or between divisions of an enterprise for the performance of any specific work or duties (for example: a contract between the administration of an enterprise and a temporary creative team consisting of employees of the same enterprises to perform any work).

This contract is not a form of employment, since it is concluded with employees who are already associated with the enterprise through labor relations, and therefore is of a secondary nature. It is simply an additional means of resolving issues of payment and labor incentives.

Contracts in the form of civil agreements are concluded both with employees of the enterprise and with other persons.

Contracts can be concluded:

With the head of the enterprise;

With the head of the department or service;

With the department (group of employees) as a whole;

With individual employees (specialists).

Contracts from the enterprise can be concluded (except for managers):

Deputy heads of the enterprise, if such a right is enshrined in the charter or it is transferred to them by the head;

Managers subsidiaries and branches;

Heads of departments and services.

Contracts are usually concluded for a specific period. They may provide two options for conditions specifying the nature of urgency:

Option 1 - it states that the employee has the right to terminate the contract at any time before the expiration of the contract by notifying the hiring party in writing for a specified period of time.

Option 2 - the employee does not have the right to terminate the contract on his own initiative before its expiration. In case of violation of this condition, the employee pays a penalty to the company.

The contract is concluded in writing (in two copies) and signed by both parties. It is a sufficient basis for the emergence of labor relations; this means that an application for employment is not required from the employee.

A contract is a document regulating the hiring, payment and dismissal of an employee. In form, the classic contract of Western countries is a multi-colored card with filled and empty columns where the terms of the contract are written. Such unified form is very convenient for entering into a computer, but it is used mainly for personnel in mass professions. For management employees - managers and specialists - the contract is the most complex and individual and can be 2-3 pages of typewritten text.

It is very difficult and responsible to draw up a contract correctly, since any errors in its conclusion lead to significant material losses for one of the parties.

2. Duration of the contract.

3. Remuneration.

4. Special terms of the contract.

Let's dwell on each point.

1. For each employee hired under a contract, tasks and deadlines for their completion must be clearly formulated in numbers in order to monitor the implementation of the contract and terminate it in case of failure or deviation from the plan.

2. Only one figure is recorded - the duration of the period of work under the contract.

3. Only one figure is entered - the amount of the employee’s monthly (weekly or annual) earnings. It appears as a result of negotiations between the employer and the employee on all points of the contract, and its value mediates the purchase and sale of labor, which involves market bargaining between both parties.

4. Any specific features of the employee’s work and rest, his social protection. Typically, this clause contains the following information: an obligation to keep the amount of wages secret (an indispensable attribute of a contract in civilized countries), conditions for early termination of the contract, additional conditions financial incentives and social guarantees. Additional terms material incentives - bonuses or profit sharing. The conditions for compensation for damage may also be specified here. Social guarantees - vacation duration, medical care at the expense of the company,

provision of housing space.

Thus, the content of the contract can be very diverse.

28.08.2019

The contract wage system is one of the types of payroll.

Its distinctive characteristic is that for its approval, an agreement is concluded between the parties to the employment relationship, the duration of which is limited.

How salary is calculated using this form, when it is convenient to use it - read about it in the article below.

What is it - concept and features

The need to create such a form of calculating the income of working citizens was due to current conditions market economy. The contract system involves tracing a clear relationship between the quality of obligations performed by an employee and the method of payment for them.

The amount of salaries and various additional payments in this case, it is determined by the employer independently. This rule is regulated by Article 135 of the Labor Code of the Russian Federation.

The contract must include the following points:

features of production conditions;
rights and obligations of both parties to the contract;
internal procedures of the company;
the applied remuneration system;
period of validity of the document;
responsibility of the parties to the labor relationship.

When drawing up a contract or agreement, certain characteristics are taken into account, which determine the conditions for calculating wages. These include the following factors:

the citizen’s personal interest in work;
the level of professional qualifications of the potential employee;
the degree of additional burden placed on the employee.

Agreements of this nature are usually of a fixed-term nature. Their validity period varies from 1 year to 5 years.

Thanks to the contractual system of remuneration, the company's management identifies and retains the most valuable employees.

It is the employer's responsibility to set the minimum wage - salary.

The contract form implies payment to the employee of the enterprise of various monetary additional payments and allowances due to him for the high quality of work. This point must be set out in detail in the concluded agreement, which is drawn up when a citizen is approved for a position.

How to calculate wages?

The final level of wages under the contract wage system is directly influenced by the labor participation coefficient (KTU). This indicator is determined by assessing the achievements of employees.

KTU is used in organizations where teams operate. The size of this value is influenced by the amount of time worked by working citizens and the level of training of each employee.

The technology for determining the coefficient is not reflected in the Legislation of the Russian Federation. In connection with this, the algorithm for finding it must be established by the employer and approved by a collective agreement. In this case, a condition must be met - the rules for calculating it must not contradict the norms of the Labor Code of the Russian Federation.

KTU can range from 0 to 2. The larger this value, the higher the employee’s salary.

With a contract wage system, the salary that the employee will receive in any case is established. The amount that will be added to the fixed amount depends on the quality of his work.

Salary when using KTU can be calculated in several ways:

The money intended to pay the wages of all employees of the company is divided by the number of employees. After this, the obtained value is adjusted depending on the value of the CTU;
working citizens are paid a fixed salary and an amount calculated taking into account the KTU.

In what cases is the contract form used?

The contract system can be installed in any organization, so it has become widespread in all sectors of activity.

The contractual methodology is especially in demand in the service sector.

For example, it is often used in private clinics, where medical care turns out to be highly qualified specialists.

The contract can be concluded with employees leadership positions, employees of narrow specialties, etc.

IN government institutions This remuneration system is used to retain specialists with extensive work experience and a high level of qualifications.

Examples of professions

Contracts can be concluded with specialists working in almost any field of activity. At the same time, the contract form of wage calculation is most often used in relation to professions that differ in the following characteristics:

creativity;
problematic establishment of clear rules for performing job duties;
the presence of a direct connection between the implementation of work and the result of work activity;
the need to achieve a specific goal within a limited amount of time.

Pros and cons

The contractual system of this type has a number of features and characteristics. Among the positive ones, the main one is a clear distribution of employee responsibilities. By establishing such a methodology for determining wages, the employer increases the level of productivity of the enterprise.

By working in this way, citizens themselves can change their income for the better. Specialists with a high level of professional qualifications can use the contract system as an additional type of income.

The main disadvantage of contract technology is the high risk of dismissal.

If a working citizen does not fully or inappropriately fulfill his obligations, the employer has the right to terminate the employment contract with him unilaterally.

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