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The wage fund briefly. Payroll fund. Its structure. Payroll structure - what it includes

28.08.2019

Expenses spent on employee salaries must be controlled and transparent.

For these purposes, structural divisions are created with clearly regulated settings aimed at optimizing costs.

Each enterprise forms a so-called wage fund.

What is this concept, why is it necessary and how is it calculated?

Determination of payroll for enterprise employees - what is it?

In short, this indicator is called payroll.

This is where the movement of expenses aimed at paying salaries to personnel is concentrated, including bonuses, allowances, supplements, compensation and other payments, regardless of the source of funding.

The wage fund is an important tool for optimizing the costs of any enterprise.

The amount of payroll depends on:

  • employee salary;
  • percentage of contributions to government agencies;
  • the amount of insurance premiums;
  • additional monetary preferences.

How is it different from payroll?

It makes no difference to an ordinary employee from what source his monthly income is financed.

However, there is a fundamental difference between these two concepts.

The wage fund includes in its structure the budget allocated for salary calculation.

The wage fund includes funds distributed among all employees, according to the tariff rates established at the enterprise, as well as piece rates.

The wage fund includes:

  • frame part;
  • additional payments, bonus payments, allowances;
  • compensation.

Economists do not include all kinds of social rewards here.

The wage fund is a versatile concept that includes absolutely all the accruals that are supposed to be paid at the enterprise.

Consequently, the wage fund is part of the payroll structure and pays money to employees for time worked and standard bonus subsidies.

Species

The multifaceted structure of the payroll depends on the reporting unit, so the periods when its budget is formed should be divided:

  • Hourly. Funds costs associated with hourly wages.
  • Day. This source is rarely used, only in situations with the payment of severance pay, the amount of which is based on the daily rate.
  • Monthly. Gives an idea of ​​expenses in each reporting period broken down by month.
  • Annual. The analysis uses information for the last calendar year.

No financial decisions in organizations are made out of the blue. Everything is done as part of the analysis and preparation of a preliminary plan, on the basis of which payments to employees are made.

Annual and monthly

Any planning, including the calculation of the wage fund, involves an analysis of the data available in the organization. The main element is the time interval.


As a rule, the previous reporting month or year is taken as a basis.

For a rational conclusion, the analyst will need to summarize all material transactions carried out during the period of interest.

Only constant values ​​are taken into account, and benefits transferred within the framework of social projects are excluded.

Therefore, the financial materials for predictive analysis of wages will be:

  • payroll statements for the period of interest (year, month);
  • time sheets, which reflect the number of hours actually worked for each employee;
  • staffing table with tariff rates.

Primary and secondary

Backup storage is a complex and important expense tool for any enterprise, consisting of several payment purposes.

Its foundation is the Basic Wage Fund. The basic salary package includes:

  • actual accruals under the employment contract;
  • additional payment for overtime work, downtime;
  • replacing cash rewards with food products.

The additional wage fund includes accompanying accruals in the form of premiums, bonuses, hazard pay and other incentives controlled at the legislative level.

Composition and structure - what is included in the payroll?

The reserve storage is formed on the basis of four large groups of financing.

What does the payroll of an enterprise consist of:

  1. wage fund;
  2. payment for unworked time;
  3. incentive payments;
  4. additional payments.

The wage fund includes:


Payment for unworked time, according to the Labor Code of the Russian Federation, is provided for during the employee’s stay:

  • on vacation (regular, maternity, educational);
  • performing public duties, agricultural work;
  • at advanced training and retraining courses;
  • on a special agreement (preferential hours for teenagers);
  • on forced time off for a valid reason (death of relatives, marriage, downtime due to the fault of the employer).

Incentive payments include:

  • financial assistance;
  • bonuses;
  • cost of gifts.

Additional payments include:

  • business trips;
  • sick leave;
  • compensation for damage;
  • special types of pension benefits.

Isolated expenses are aimed at paying employees dividends, annual bonuses, loans, travel costs, vouchers and any other financial assistance.

Formation order

Economists rationally use this concept when planning the production process and implementing management functions.

Their tasks include determining the total volume of material costs used to pay the labor of the enterprise’s personnel in the current reporting period (year, month, quarter).

Financial department specialists are forced to monitor payments, identify one-time charges that must be minimized during this period or, on the contrary, included when forming a payroll.

How to find - formulas for calculation

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The wages of people employed in enterprises are expressed in cash or in kind. It forms a share of national income and is intended for individual use by citizens. Let us next consider the composition and structure of the wage fund.

General information

The wage fund includes several elements. These include the company's funds, which were spent over a certain period of time on remunerating employees for completed production tasks, bonuses and other additional accruals. The salary amount is established either in the form of an official salary, or according to a contract, or according to a tariff schedule. However, its size cannot be less than the established minimum wage. The composition of the wage fund at the enterprise, the system and forms of accruals form the connection between the amount of funds received by employees, the quality and quantity of effort expended by them. They also determine accrual procedures in accordance with organizational conditions and performance.

Basic elements

The wage fund includes the following accruals:

  1. Amounts of salary in kind and cash for a specific period of performance of professional duties in production.
  2. For unworked time.
  3. Compensatory and incentive bonuses and charges related to the conditions and mode of work.
  4. Regular payments for fuel, housing and food.

Let's look at these charges in more detail.

Basic salary

The composition of the wage fund for the performance by an employee of his professional duties for a specific period includes:

  1. Salary calculated based on salaries and tariff rates, piece rates, as a percentage of revenue for products sold.
  2. The cost of products issued as payment in kind.
  3. Remunerations and bonuses that are periodic or regular, regardless of the source of their receipt.
  4. Incentive bonuses and additional payments to salaries and tariff schedules (for part-time work, professional skills, etc.).
  5. Compensation accruals related to the conditions and mode of work (activities in hazardous or hazardous industries, night shifts, overtime, etc.).

The wage fund also includes accruals of funds to persons hired on a part-time basis and who are out of state. In statistical reporting, the salary of unlisted employees is shown separately.

Time not worked

The wage fund includes accruals for:

  1. Additional and annual leaves, including those provided under a collective agreement (except as provided for by law).
  2. Study periods and time for professional retraining.
  3. Carrying out public and government duties.
  4. Reduced hours for teenagers.
  5. Forced part-time work on the initiative of management.
  6. Downtime is not the fault of the staff, etc.

Housing, fuel and food expenses

These include the cost:

  1. Free or reduced-price food provided to workers in a number of industries (within and beyond the established procedure in legislation).
  2. Utilities and living space for personnel in certain areas of activity or compensation payments (in case of failure to provide free apartments).
  3. Fuel.

One-time incentives

Such payments include remunerations and bonuses accrued to employees on a one-time basis. This category includes incentives:

  1. For years of service.
  2. Based on the results of activities for the year.
  3. For unused vacation.

One-time incentives also include additional accruals when providing days of rest, the cost of shares issued free of charge and other payments.

Payroll fund: composition and calculation

Calculation is carried out per month, quarter and year. In the first case, the wage fund includes the amounts of monthly general deductions. In accordance with its size, the average salary level is set for both organizations and the industry as a whole. Assessing the composition and structure of the wage fund allows us to obtain data that is used for:

  1. Determining the costs required for labor.
  2. Constructing a profit generation account in the SNA.
  3. Determining GDP using the distribution method.

The information is also used in the formation of the inter-industry balance, construction of production functions and other econometric models. They, in turn, are used to analyze the economic structure, its growth and the standard of living of the population. Salary costs act as the most important, and in a number of industries, a key element of production costs.

Categories of workers

Salary accounting in some companies is carried out for separate groups of employees. The procedure in accordance with which the accrual system is formed for each category has its own specifics. This is shown not only by an analysis of the composition and structure of the personnel wage fund in general, but also of certain groups in different industries in particular. Information about the nature and features of the formation of accruals, especially for hours worked, at the level of economic sectors is necessary for the development of financial policies and the conclusion of collective agreements between employers and specialists.

Links of the system

An analysis of the composition of the wage fund by category of industrial workers and a number of other areas of material production involves the study of monthly, daily and hourly accrual systems. The latter include elements of shift tariffs, rates, bonuses, surcharges and compensation provided for man-hours worked during the normal shift duration. The daily salary fund includes the above accruals, as well as unworked but payable hours in accordance with current legislation. The same system includes compensation for intra-shift downtime through no fault of the staff, preferential time for teenagers, overtime, etc. Thus, the daily salary fund represents payments for actual man-hours worked. The full (monthly) accrual system contains the above links and other accruals for unworked periods. It also includes incentives and one-time compensation, amounts for fuel, food and housing.

Dynamics

It can be used to characterize the organization of production and the rational use of working time. If the rate of increase in the hourly wage fund dominates over the intensity of the increase in the daily wage fund, we can talk about an effective schedule, and also that the increase in salary is carried out through payments related directly to the sale of products. Data on the monthly, daily and hourly accrual system are used when calculating the average level of workers' compensation for the corresponding period. The information is also taken into account when analyzing the ratio of the dynamics of the specified funds, monthly performance and other significant indicators.

Social charges

Social payments made by organizations and enterprises include benefits and compensation provided for personnel for treatment, travel, rest, employment and other purposes. These amounts do not apply to the basic salary of employees. However, they act as an element of a person’s income as a hired employee involved in activities in a particular company. Social benefits are:

  1. Supplements to employee pensions and one-time benefits to those resigning due to age at the expense of the enterprise.
  2. Workers' compensation insurance under relevant contracts.
  3. Contributions to medical (voluntary) insurance and costs of payment for services of health care institutions provided to personnel.
  4. Severance pay accrued upon termination of contracts and amounts of compensation to dismissed employees during their employment in the event of liquidation of an enterprise or reduction of staff.
  5. Financial (one-time) assistance for family reasons.
  6. Payment for travel to the place of work.
  7. Scholarships for employees studying full-time in secondary and higher institutions in the direction of management.
  8. Other expenses.

Some social payments are carried out in accordance with current legislation. However, a significant share of these deductions is made under collective agreements between trade union organizations and company management. Enterprises pay contributions to the Pension Fund, social and medical (compulsory) insurance funds, and the state employment service.

Nominal and real salary

Salary acts as a form of remuneration for work performed and is considered the most important incentive for personnel. Nominal salary is an amount recorded in a statement or other documentation that characterizes the level of salary, regardless of the state of prices for services and goods, as well as employee expenses. In contrast, when calculating real wages, the purchasing power of finance is taken into account. It is calculated as a complex of benefits, services and goods that can be purchased with the funds issued. Real wages are formed on the basis of nominal wages, price levels and taxes. With inflation, it decreases if indexation is not carried out.

Time-based and piecework salary

These are the two main forms in which wages can be paid. In case of time-based payment, accrual is carried out in accordance with the actual time worked, conditions and qualifications of the employee. Piece wages can be presented in two forms:

  1. Individual payment. It is calculated specifically for each employee.
  2. Collective salary. It is accrued to all personnel and distributed in accordance with the participation rate in proportion to the hours worked and the tariff rate.

Bonuses and additional incentives to employees for a specific period of time. In-kind and cash payments are combined using funds that are allocated for consumption. In addition, the consumption fund consists of payments for social protection of the population, as well as costs for the maintenance of cultural, sports and healthcare facilities.

Funds that are allocated for consumption also include accruals for the wage fund. It includes amounts accrued by a certain organization or enterprise as remuneration in kind and in cash for the time that was worked or not worked. In addition, the wage fund includes one-time incentives or related to working conditions, as well as bonuses and payments for housing, food and fuel, which are regular.

Payment for the time worked is subject to contribution to the wage fund. This includes wages accrued to employees based on salary or piece rates. In addition, this may be the cost of products that were issued as payment in kind, and remunerations that are periodic or regular in nature, as well as incentive salary increases, compensation payments depending on the mode and conditions of work or related to regional regulation of wages and Ave.

Payment for time not worked may include the following: annual and additional vacations, preferential hours for teenagers, advanced training and vocational training. In addition, a fund of workers who are involved in the performance of public or state duties, as well as those performing agricultural work. This also includes amounts paid by the organization for forced absence or downtime due to the fault of the enterprise.

Among the one-time incentive payments are one-time bonuses, remuneration after summing up the results for the year or in connection with length of service for most employees, as well as the cost of shares or benefits for their acquisition, issued as an incentive. In addition, additional payments are given in connection with receiving annual leave or monetary compensation for refusal to use it, as well as other one-time incentives along with the cost of gifts.

The wage fund includes payments for food, accommodation and fuel.

The following are not included in the funds allocated for consumption, but are included in the fund: the cost of special food and special clothing, allowances for workers, which are aimed at construction, installation and adjustment work. The consumption fund also includes payments made by the social protection fund. These include benefits for pregnancy and child care, temporary disability, compensation for damage and pensions.

The structure of the wage fund at the enterprise is quite complex. In addition to direct payment of labor for time worked or products or work produced (for piecework or contractual payment), the fund includes incentive and compensatory payments, as well as all amounts of money paid for unworked time, if, according to the current labor legislation, wages are maintained for employees. In particular:

A. Payment for time worked

Wages accrued to employees at tariff rates and salaries for hours worked.

Wages accrued for work performed to employees at piece rates, as a percentage of revenue from sales of products (performance of work and provision of services),

The cost of products issued as payment in kind.

  • 4. Bonuses and rewards (including the cost of in-kind bonuses), whether regular or periodic, regardless of the sources of their payment.
  • 5. Incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combining professions and positions, access to state secrets, etc.).
  • 6. Monthly or quarterly remunerations (allowances) for length of service, length of service (except for the amounts specified in paragraph B.2).
  • 7. Compensation payments related to working hours and working conditions:

payments due to regional regulation of wages: according to regional coefficients; coefficients for work in desert, waterless areas and in high mountain areas; percentage bonuses to wages for work experience in the Far North, in equivalent areas and other areas with difficult natural and climatic conditions;

additional payments for work in harmful or dangerous conditions and hard work;

  • * additional payments for night work;
  • payment for work on weekends and holidays;

overtime pay;

Remuneration for skilled workers, managers, specialists of enterprises and organizations who are released from their main jobs and hired to train, retrain and improve the skills of workers.

Commission remuneration, in particular, for full-time insurance agents and full-time brokers.

  • 10. Fees to employees included in the payroll of editorial staff of newspapers, magazines and other media.
  • 11. Payment for the services of accounting employees for the execution or written instructions of employees to transfer insurance contributions from wages.

Payment for special breaks in work.

Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time.

Payment of the difference in salaries for temporary substitution.

Amounts accrued for work performed to persons hired to work at the enterprise, according to special agreements with government organizations (for the provision of labor, for example, military personnel), both issued directly to these persons and transferred to government organizations.

Remuneration for persons employed part-time.

Remuneration of unpaid employees (the amounts indicated below are not taken into account in the wage fund of paid employees of an enterprise, institution, organization):

persons who are not on the payroll of the enterprise (organization) for performing work under civil contracts, if payments for the work performed are made by the enterprise with individuals and not with legal entities. In this case, the amount of funds for remuneration of these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents;

services (fees) of unpaid employees (for translations, consultations, lecturing, speaking on radio and television, etc.).

B. Payment for unworked time

  • 1. Payment for annual and additional vacations (without monetary compensation for unused vacation).
  • 2. Payment for additional vacations granted under the collective agreement (in excess of those provided for by law) to employees.
  • 3. Payment for preferential hours for teenagers.

Payment for educational leave granted to employees studying in educational institutions.

Payment for the period of training of workers aimed at vocational training, advanced training or training in second professions.

Remuneration of workers involved in the performance of state or public duties.

Payment retained at the place of main work for workers hired for agricultural and other work.

Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time on the initiative of the administration.

  • 9. Payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation.
  • 10. Payment for downtime through no fault of the employee.
  • 11. Payment for forced absence.

B. One-time incentive payments

  • 1. One-time (one-time) bonuses, regardless of the sources of their payment.
  • 2. Remuneration based on the results of work for the year, annual remuneration for length of service (work experience).
  • 3. Material assistance provided to all or most workers.

Additional payments when providing annual leave (in excess of normal leave amounts in accordance with the law).

Cash compensation for unused vacation.

  • 6. The cost of shares issued free of charge to employees as incentives or incentives for the acquisition of shares.
  • 7. Other one-time incentives, including the value of gifts.

D. Payments for food, housing, fuel

  • 1. The cost of food and products provided free of charge to employees of certain sectors of the economy (in accordance with the law).
  • 2. Payment (full or partial) of the cost of food, including in canteens, buffets, in the form of coupons, providing it at reduced prices or free of charge (exceeding that provided by law).
  • 3. The cost of housing and utilities provided free of charge to employees of certain sectors of the economy (in accordance with the law), or the amount of monetary compensation for failure to provide them free of charge.
  • 4. Funds to reimburse employees’ expenses for housing (in excess of those provided for by law).
  • 5. The cost of free fuel provided to employees

Wages are determined based on the planned working time and production volume at tariff rates, salaries or piece rates. As a methodology, we can recommend the following procedure for determining the size of the wage fund for workers, managers, specialists and employees.

The workers' wage fund includes direct (tariff) wages and all additional payments to it. Direct wages consist of the sum of piece rates paid to piece workers and the wages of time workers, calculated at tariff rates.

When planning, the hourly wage fund, the daily wage fund, and the annual (quarterly monthly) wage fund are determined.

The wage fund also includes incentive payments - bonuses.

A component of the wage fund also includes compensatory payments related to working hours and working conditions. These are the following types of payments:

  • a) according to regional coefficients, waterless and high-mountainous areas.
  • b) wage supplements for continuous work experience.
  • d) additional payments for work at night (evening).
  • e) payment for work on weekends and holidays (non-working days).

The wage fund also includes sums of money for unworked time in accordance with the law:

  • a) payment of annual and additional vacations.
  • b) additional payments to mothers during breaks from work to feed infants and additional payments to adolescents for shortened working hours.
  • c) additional payments to non-exempt foremen for leading a team.

To obtain a reliable calculation result, it is necessary to use comparable prices (for example, prices of the base year) and, perhaps more accurately, wage increases when separating changes in production volumes and productivity of cabbage soup.

One of the widespread integrated methods of planning the wage fund is the normative method, which allows, based on basic indicators, and in new enterprises with significant changes in the product range, to determine by calculation the standard wage per unit or per 1 thousand rubles. products. When calculating based on basic source data, actual wage expenditure is adjusted to the planned ratio of the average wage growth index to the labor productivity index.

The calculation standard is determined in a similar way: first, the entire required wage fund for a new or changed production program is calculated, and then this fund is divided by the production volume indicator.

WAGE FUND - the total funds of an organization's enterprise spent over a certain period of time on wages, bonus payments, and additional payments to employees. ( Payroll- abbreviation for the phrase Labor Payment Fund).

Economists use this term (payroll) when planning and in the process of implementing financial management functions of an enterprise. The total amount of the wage fund (WF) can be determined quite accurately based on the sales forecast, production plan and wage principles in force at the enterprise. Thus, the amount of the payroll is included in the plans of the enterprise as part of upcoming expenses, being reflected in the cash flow budget and the budget of income and expenses.

Payroll indicator used to estimate the wages of employees.

The wage fund includes accruals to employees in cash and in kind (valued in monetary terms) for worked and unworked time that is subject to payment, or for work performed, regardless of the source of financing these payments.

The wage fund consists of:

· basic salary fund;

· additional salary fund;

· other bonuses and compensation payments.

Simply put, the wage fund includes absolutely any payments to employees in all possible forms, including in-kind forms of compensation. That is, in addition to the wages that employees are entitled to according to the staffing schedule, this will include all types of compensation, sick leave, additional payments, bonuses, etc.

In fact, the wage fund (WF) determines the enterprise's expenses for remuneration of personnel, which are provided for by current legislation, the collective agreement and other principles of remuneration in force at this enterprise.

Funds allocated for consumption combine cash and in-kind payments of an individual nature. The consumption fund also includes payments from the social protection fund and expenses for the maintenance of healthcare, cultural and sports facilities. The composition of funds allocated for consumption includes: funds from the wage fund.



The wage fund includes amounts of wages accrued by an enterprise, institution, organization in cash and in kind for hours worked and unworked, incentive payments and allowances, compensation payments related to working hours and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, which are regular.

In particular, the following are subject to inclusion in the wage fund:

1) Payment for time worked:

Wages accrued to employees at tariff rates and salaries for hours worked;

Wages accrued to employees for work performed at piece rates. As a percentage of revenue from sales of products (performance of work and provision of services);

The cost of products issued as payment in kind;

Bonuses and remuneration (including the cost of in-kind bonuses), which are regular or periodic in nature, regardless of the source of their payment;

Incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combining professions and positions, access to state secrets, etc.);

Monthly or quarterly remunerations (bonuses) for length of service, length of service;

Compensation payments related to working hours and working conditions;

Payments due to regional regulation of wages: according to regional coefficients for work in desert, waterless areas and high mountain areas, percentage increases in wages for work experience in the regions of the Far North, in equivalent areas and other areas with difficult natural and climatic conditions ;

Additional payments for working in harmful or dangerous conditions in heavy work; additional payments for night work;

Payment for work on weekends and holidays; overtime pay; payment to the employee for days of rest (time off) provided in connection with work in excess of the normal working hours under the rotation method of organizing work, with cumulative accounting of working hours and in other cases established by law;

Additional payments to workers constantly engaged in lifting work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back;

Remuneration for skilled workers, managers, specialists of enterprises and organizations who are released from their main jobs and hired to train, retrain and improve the skills of workers;

Payment for special breaks in work;

Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time; payment of the difference in salaries for temporary substitution;

Remuneration for persons employed part-time; remuneration for non-payroll employees;

Payment of labor to persons who are not on the payroll of an enterprise (organization) for performing work under civil contracts, if payments for the work performed are made by the enterprise with individuals and not legal entities. At the same time, the amount of funds to pay for the labor of these individuals is determined based on the estimates for the performance of work (services) under this agreement and payment documents;

Payment for services (fees) of non-payroll employees (for translations, consultations, lecturing, speaking on radio and television, etc.);

2) Payment for unworked time:

Payment for annual and additional vacations (without monetary compensation for unused vacation);

Payment of additional vacations granted to employees under the collective agreement (in excess of those provided for by law);

Payment for teenagers' preferential hours;

Payment for study leaves granted to employees studying in educational institutions;

Payment for the period of training of employees aimed at vocational training, advanced training or training in second professions;

Remuneration of workers involved in the performance of state or public duties;

Payment retained at the place of main work for workers hired for agricultural and other work;

Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time on the initiative of the administration;

Payment to donor employees for days of examination and blood donation;

Payment for downtime through no fault of the employee; payment for forced absence;

3) One-time incentive payments:

One-time (one-time) bonuses, regardless of the sources of their payment;

Remuneration based on the results of work for the year, annual remuneration for length of service (work experience);

Financial assistance provided to all or most employees;

Additional payments when providing annual leave (above the normal leave amounts in accordance with the law.);

Cash compensation for unused vacation;

The cost of shares issued free of charge to employees as incentives or incentives for the acquisition of shares;

Other one-time incentives, including the value of gifts;

4) Payments for food, housing, fuel.

The consumption fund includes, but is not included in the funds allocated for consumption: costs of travel expenses, salary supplements in exchange for daily allowances for workers sent to perform installation, commissioning and construction work, the cost of special clothing, special food, payments from the social protection fund , including benefits for temporary disability, pregnancy, child care, pensions, compensation for damage caused, as well as expenses from the net profit remaining at the disposal of the enterprise.

As sources of remuneration for labor, the enterprise creates social support and development funds, a production development fund, and a reserve fund. These funds are created to distribute income and dividends among workers in order to increase their interest.

Payroll planning

The planned amount of labor costs, or the wage fund (WF), can be determined in various ways - on an aggregated or differentiated basis.

The consolidated planned wage fund (FOTpl) can be calculated in four ways.

1. Based on the wage standard per unit of product (work) (Nz.pl):

FOT = Qi * Nz.pl,

where Qi is the planned volume of production in physical (value) terms.

2. Based on indices of changes in wages and labor productivity:

FOTpl = FOTbase* (Iz.pl / Ip.tr)

where FOTbase is the base value of the wage fund in the previous (reporting) year;

Iz.pl and Ip.tr are indices of changes in wages and labor productivity in the planning period.

3. Based on the standard increase in the wage fund for each percent increase in production volume:

FOTpl = FOT6az + FOTbaz(Nzpl x K) /100,

where K is the increase in production volume;

NZ.pl - standard wage increase for each percent increase in production volume.

4. Based on the number of employees (Chsp) and their annual salary with additional payments and accruals (ZPyd):

FOTpl = Chsp x Salary year.

With this method, the payroll can be calculated both for the enterprise as a whole and for categories and individual groups of employees.

A differentiated (detailed) calculation of the planned payroll is carried out separately by category of industrial production personnel, by workshop (division), and for the enterprise as a whole and includes calculations of the tariff, hourly, daily, monthly (annual) payroll (Table 3).

The payroll tariff includes wages for piece workers and time workers.

The payroll of piece workers (PW) for the planned volume of work at piece rates is calculated using the formula:

Zsd = P x N x K,

where P is the piece rate per unit of production;

N -- number (volume) of products according to the program;

The payroll of temporary workers (3pov) for the time to be worked at tariff rates is determined by the formula:

Zpov = N x Tsth K

where N is the volume of work, standard hours;

Tst _ average hourly tariff rate for the work performed;

K is the coefficient of fulfillment of the planned task.

The hourly payroll consists of a tariff payroll and additional payment for the time actually worked, including night time, hazard pay, payments to workers under progressive wage systems and bonus incentives.

The daily payroll consists of an hourly payroll and stipulated payments related to intra-shift breaks, for example, payment for breaks to mothers with infants; additional payment for teenagers (under 18 years old) for a shortened working day.

The monthly (annual) payroll includes daily payroll and additional payments for non-working days: regular and additional vacations; performance of government duties; severance pay.

The amount of the tariff payroll and additional payments to it is called the basic salary.

Payroll funds for engineers, junior service personnel, office workers and fire guards are calculated on the basis of average official salaries and the number of employees in each group.

The student wage fund (FOTuch) is determined based on the number of students (r), the monthly salary (e) of the student and the period of study (t):

FOTuch = r*t*e.

The composition of labor costs (or wage fund) includes all expenses of an enterprise, institution, organization for wages, regardless of the source of financing, including amounts of money accrued to employees in accordance with the law for unworked time, during which their wages are retained, as well as including incentive and compensation payments.

Currently, due to part of the net profit and wages, the enterprise also forms a consumption fund, which is the basis of the income of the enterprise’s employees and includes:

* wage fund (WF) - funds accrued to pay for the labor of all employees;

* income (dividends, interest) paid on shares of the labor collective and contributions of members of the labor collective to the property of the enterprise, institution, organization;

* cash payments and incentives.

Self-test questions:

1. Name the basic principles of organizing remuneration.

2. What are the main stages of developing an in-house remuneration system?

3. What method is appropriate to use to diagnose work motivation?

4. What is the concept and essence of the wage fund?

Conclusion


In solving a set of problems related to motivating staff, money is the most obvious and often the main incentive. Money makes it possible to provide people with the necessary standard of living, allowing them to satisfy their basic needs for food, shelter, and security; money is a measure of justice, an indicator of assessing the employee’s contribution; This is the most universal reinforcement that can help shape desired behavior. The multiplicity of problems solved with the help of money even leads to the fact that many managers begin to consider it the only incentive to increase the work motivation of employees: “If there is money, there is motivation. No money - no motivation."

Summarizing the consideration of the experience of using financial incentives, it is necessary to point out the need for a differentiated approach in the use of the considered tools. In each specific case, the content of the personnel’s activities, the financial capabilities of the company, and the tasks solved by management will differ.