Principle new system of remuneration of workers is that there is a division wages into two parts. Such as: guaranteed - it is paid to the employee for the performance of his job duties, and the second part is called stimulating, its size depends on the quality, efficiency and effectiveness of the employee's work. The exact size of the incentive payment is unknown, it usually depends on the head of the enterprise.
Wages, divided into two groups - piecework system of remuneration and time-based.
There are three components to the standard pay system. These are: salary, wages; compensation and incentive payments. V new system of remuneration of workers there are also three components, but often these component parts are slightly different from each other.
New system of remuneration of workers implies that the salary and the wage rate are set on the basis of qualifications and professional level employee (professional qualification group), taking into account the volume of work performed, as well as the level of its complexity.
The professional qualification group includes a group of certain professions or positions of employees, which is formed taking into account the type of their activities and on the basis of the requirements presented to their prof. training or skill level.
An increasing coefficient is applied to the basic rate of an employee, which is considered the minimum for a certain position, which reflects the complexity of this job, as well as qualification level employee. As a result, not the base rate is calculated, but the official salary, that is, the remuneration for the performance of labor duties for one month is fixed.
The wage rate or official salary calculated in this way is the main part of the employee's salary, which is referred to in regulatory documents as the base part of the wage fund. This is the guaranteed and main part of the employee's pay.
In addition to the guaranteed part, a compensation part is also provided, which is made in the form of surcharges, surcharges, and so on. Compensation payments are not considered permanent, this is what they differ from the guaranteed part, which is usually considered independent of variable parameters.
Payments that are compensatory in nature created to compensate the employee for deviations from normal working conditions. These payments are made not because the employee does a greater amount of work, but because they work in difficult conditions. These include: difficult or unhealthy working conditions, poor climatic conditions, as well as other conditions that deviate from the standards. The amount of compensation payments is percentage to the salary, in a certain qualification and professional group.
Incentive payments are paid to an employee in order to stimulate his quality work. They should not be compared with payments regarding the conscientious performance of an employee of work. For this work he will receive a wage rate or salary. But if he shows a good result when performing this kind of work, then for this he should receive a stimulating payment.
As practice shows, those institutions that have introduced a new system of remuneration for employees, still continue to use the old principle of payroll. This is due to the fact that the head feels sorry for the employees, since everyone needs money. This is certainly not correct, since there is no real transition to the new system.
Bonus wage system implies additional payments associated with the expansion or excess of the scope of the employee's responsibilities or his achievement of a high level of performance.
| Forms and systems of remuneration | ||
Form of payment | Main characteristic | Documents required for payroll |
| Time-based | Salary is calculated based on established tariffs, rates or salaries for actually worked hours |
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| Simple timephased | Hourly wage rate multiplied by the number of hours worked |
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| Time-premium | The terms of the collective agreement (contract, provisions on bonuses to the enterprise) establish a percentage increase (monthly or quarterly bonus) to monthly or quarterly wages |
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| Piecework | Salary is calculated on the basis of a predetermined amount of payment for each unit of quality work performed or manufactured products |
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| Direct piecework | Earnings are determined at a predetermined rate for each unit of manufactured products of appropriate quality |
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| Piece-by-piece progressive | An employee's output within the established baseline is paid at basic (unchanged) rates, and all output in excess of the baseline is paid at increased piece rates |
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| Piece-bonus | An employee's salary consists of earnings at basic piece rates, accrued for actual production, and bonuses for the implementation and overfulfilment of established labor indicators |
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| Accordnaya | The amount of payment for the work performed is not established for each performed operation separately, but for the entire range of works |
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| Indirect piecework | The amount of earnings (usually auxiliary workers) is directly dependent on the results of the work of the main workers they serve. |
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The employee is divided into two parts - on the guaranteed part, which is paid to the employee for the performance of official duties, and on the incentive part, the size of which depends on how well, efficiently and effectively the employee worked. The amount of incentive payments is not limited.
The structure of the wage fund includes three main components:
Salary (official salary), wage rates (base part);
compensation payments;
incentive payments.
A similar structure of the wage fund is also adopted in the regions that are switching to the NSOT. Often these elements have slightly different names. For example, the first two elements can be referred to as the basic part, divided into general and special parts, which corresponds to salaries (rates) and compensation payments. The issue of naming is not fundamental, the purpose of payments of each kind is important.
The sizes of official salaries and wage rates are designed to ensure payment for the performance by employees of their official duties, determined by job descriptions and other documents. The employee receives for the performance of his range of duties in in full salary (rate) of wages. It should be remembered that it is prohibited by the Labor Code of the Russian Federation to require an employee to perform work that is not part of his job duties without the employee's consent. If the employee agrees to perform some work that is not included in his job duties, then this work must be paid additionally.
The NSOT provides that the size of salaries (official salaries), wage rates are set by the head of the institution based on the requirements for vocational training and the level of qualifications that are necessary for the implementation of the relevant professional activity (for the so-called professional qualification groups), taking into account the complexity and volume of work performed.
According to article 144 of the Labor Code of the Russian Federation, the Government of the Russian Federation can establish base salaries (base official salaries), base salary rates for professional qualification groups. At the same time, the wages of employees of state and municipal institutions cannot be lower than the base salaries (base official salaries) established by the Government of the Russian Federation, base salary rates of the corresponding professional qualification groups.
Professional qualification groups are understood as groups of workers' professions or groups of positions of employees, formed taking into account the scope of their activities and on the basis of the requirements for their professional training or the level of their qualifications. It follows from the definition that these groups should be defined by two parameters. First of all, this is a field of activity, which can include both the industry where the employee works and the work duties performed by him (position held). Secondly, the groups are formed depending on the professional training and qualifications of the employee required to perform this work (in a particular field of activity). To a certain extent, professional qualification groups are called upon to replace the UTS wage grades.
The determination of base salaries and rates can relate both to the sphere of federal powers and to the sphere of powers of the constituent entities of the Russian Federation. The constituent entities of the Russian Federation must establish their base salaries and rates for professional qualification groups, if they have not been established for them by the Government of the Russian Federation. In the event that such salaries and rates are set by the federal government, the subjects of the Federation are entitled to establish regional base salaries and rates in excess of the salaries and rates established by the federal government for the respective professional qualification groups. Such powers of the authorities state power subjects of the Federation follow from the norms of Article 6 and other articles of the Labor Code of the Russian Federation.
To the base salaries (rates), which are minimal and do not take into account many parameters of work in this position, which are of a permanent nature, increasing coefficients should be applied, reflecting the complexity of the work, the level of qualifications of the employee (for example, qualification categories, level of education, teaching experience), etc. As a result of the application of the coefficients, not the base salary (base official salary, base rate) is calculated, but the official salary, that is, a fixed amount of remuneration for the performance of labor duties for a month, or the wage rate, that is, a fixed the amount of remuneration for the fulfillment of the labor standard per unit of time.
Calculated in this way, the official salary or wage rate constitutes the bulk of the remuneration, often referred to in regulatory documents as the basic part of the wage fund. This is the main and guaranteed part of the employee's salary.
In addition to the guaranteed part of the salary, the Labor Code of the Russian Federation provides for the payment of the so-called compensation part in the form of additional payments, allowances and other payments. Compensation payments are not permanent and (or) common for all employees of a given position, and this is their fundamental difference from the guaranteed part of the salary, which does not depend on variable parameters.
Compensatory payments are intended to compensate employees of various kinds that deviate from the normal conditions in which they perform their job duties. For example, workers in the Far North work in more difficult climatic conditions, in connection with which they receive compensation, the payment of which is due precisely to this fact. The compensation payment is established not because the employee performs a greater volume of duties (in comparison with those who do not receive such payment), but due to the fact that he performs his job duties in specific conditions (for example, unfavorable climatic conditions, harmful or difficult working conditions, work in other conditions deviating from normal, for example, at night, etc.).
Payments of a compensatory nature are established in relation to salaries (official salaries), wage rates of employees for the corresponding professional qualification groups as a percentage of salaries (official salaries), rates or in absolute amounts, unless otherwise established by federal laws or decrees of the President of the Russian Federation.
Payments of a compensatory nature, the amount and conditions for their implementation in a particular institution (as an element of the remuneration system) are established by agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms, a list of types of compensation payments, if such a list is accepted by the founder.
Incentive payments are established for employees in order to stimulate them to better perform their job duties. These are, first of all, payments for high results of work, high quality of work, payments based on the results of work. Such payments should not be confused with payments for the good faith performance of official duties. An employee who performs the entire volume of duties established for his position receives a salary or wage rate for this work. If he does not just do the job in good faith, but at the same time shows good results, then in this case he should receive incentive payments.
As the practice of institutions where new remuneration systems have already been introduced, some managers “traditionally”, still guided by the old ideas, believe that payments for quality and performance should be made to all employees who “normally” perform their duties. The motives behind this decision include the following: all employees are working, everyone needs money, everyone needs to be helped. In this regard, we note that such an approach to distribution does not allow the implementation of the goals of the transition to the NSOT, that is, to stimulate the high-quality performance of their duties by employees. In addition, the functions of the institution should be delineated as well as the functions social protection... This approach does not fit public policy in the field of remuneration: simply the conscientious performance of official duties is paid with a salary or wage rate, and if an employee does not fulfill any of his duties or performs them improperly, then the question of his suitability for the position held or of disciplinary liability should be raised. The conscientious and proper performance of duties is a normal situation, and it is this performance that is paid by the salary / rate. If the employee does not just work properly, but fulfills his duties at high level, with high results in comparison with other employees - only in this case the employer must pay him incentive payments. It is required by the fundamental principle labor law- pay according to work.
The incentive part of wages is fundamentally different from other parts: incentive payments are not guaranteed to all employees, they cannot be equalizing by virtue of their purpose, and not all employees may be entitled to receive incentive payments, but only those who have achieved certain regulatory payments in their work. documents in force with the employer (local regulations, collective agreement, agreement), indicators and results. Incentive payments should be assigned solely for performance indicators that exceed the minimum required (ie, for exceeding the "normal" performance of work duties), indicating achievements and success in work.
An employee's performance assessment must be objective and based on regulatory documents (local acts, collective agreements, agreements) that provide for the procedure, types and amounts of incentive payments and determine performance indicators for the achievement of which the employer must assign such payments. At the institutional level, when establishing remuneration systems (adopting the above regulatory documents), it is necessary to provide for the types of incentive payments, the amount and conditions for their implementation. The conditions for the payment of the incentive part of the salary, in turn, should be scheduled according to the timing (periods) of payments (payments can be one-time, monthly for a certain period of time, for example, six months, a year, total at the end of a certain job or working period, etc. .), as well as by the indicators (criteria), the fulfillment (compliance with which) of the employee gives him the right to receive this payment. The conditions should also include the procedure for determining (on-value) payments. The manager should not arbitrarily, at his own discretion, distribute the fund of incentive payments.
When setting incentive payments, it should be borne in mind that this is the most effective tool for managing the work of the team. As practice shows, the team is sensitive to the establishment of payments for one reason or another. Therefore, it is necessary to be especially careful to determine what exactly needs to be stimulated by means of this part of the remuneration.
In order to allocate sufficient funds to stimulate the quality of labor, it is assumed that the volume of the incentive part should be at least 30% of the wage bill.
It is assumed that the salaries of heads of institutions, their deputies and chief accountants also consist of three parts: salary, compensation payments and incentive payments. The official salary of the head of the institution is determined by the employment contract, and it is supposed to be established in multiples of the average salary of employees who belong to the main personnel of the institution headed by him. The new rules for the remuneration of managers (deputies and chief accountants) are intended to stimulate them to ensure that the salaries of the main personnel of the institution headed by them are high and increase. The official salaries of deputy heads and chief accountants of institutions are planned to be set 10-30 percent lower than the official salaries of the heads of these institutions. In addition, incentive bonuses are also planned for managers (possibly by centralizing a certain part of the payroll).
Above, the procedure for changing the terms of the employment contract determined by the parties (the employee and the employer) was considered for reasons related to changes in the organizational or technological working conditions (Article 74 of the Labor Code of the Russian Federation). This procedure must be observed when changing the remuneration system. When introducing the NSAS, the heads of institutions must in advance adopt the appropriate local regulations(or conclude collective agreements, agreements), which would provide for the introduction of a new remuneration system, notify employees and take all other required actions.
Given the rights of the employing institution to establish remuneration systems, and especially the incentive part of remuneration, autonomous institutions have much greater opportunities to increase the wages of their employees in comparison with budgetary institutions in which all funds for the remuneration of employees are determined (and limited) by the budget. estimate.
The relatively new term NSOT can be deciphered as new wage systems. The abbreviation is relevant for public sector institutions, that is, for employees of municipal and state structures... What are the features of this approach to payroll calculation - more on that later.
What is NSOT
In accordance with the Government Decree No. 583 dated 05.08.08, put into effect new method payroll to public sector employees. The document entered into force on 01.12.08. From that moment on, the NSOT established by the Government affected the employees of the following institutions:
- Specialists from federal government agencies.
- Specialists of federal autonomous, budgetary and state structures.
- Civilian employees of military units, as well as their units and various institutions equated to military ones, in which the law provides for military service, and where salaries are calculated according to the federal ETS (uniform tariff scale).
The introduction of a new wage system is established by federal government agencies for their own personnel; the management of institutions, the main managers of funds federal budget- regarding the personnel of such and subordinate structures; federal executive bodies and GUSP of the President of the Russian Federation - for civilian personnel. What are the main legal features NSOT?
A new system of remuneration for employees of budgetary institutions - nuances
The reform of the salaries of public sector employees is due to the fact that the previous system, based on the UTS, does not take into account the results of a specialist's work. In order to motivate and stimulate personnel to increase labor productivity, the Government has developed and continues to improve absolutely new approach to pay. This methodology replaces the previous payroll based on tariffs with a differentiated approach.
Consequently, previously (before the VAT), salaries were calculated on the basis of basic official salaries. These indicators were taken from the pay scale, which was tied to the professional training and skill level of the employee. The qualification rank was assigned from lowest to highest. The new methodology, first of all, takes into account the performance of a specialist for a separate time period. The way the employee performs his job duties (volume and quality) now directly depends on his salary. Material incentives successful staff is performed by the head of the institution.
What makes up the salary according to the VAT (Resolution 583):
- Base salary.
- Compensation payments.
- Incentive payments.
When establishing the size of the base salaries of the personnel of the SUE and MUP, it is necessary to take into account the salaries approved at the federal level for qualifying professional groups (Article 144 of the Labor Code). And if such values are not established by the Government of the Russian Federation, the organization independently determines the size and approves them in the LNA, agreements, collective agreements and other documents.
Compensation payments are calculated in a fixed form or as a percentage of the base amount. Such accruals, unlike salaries, are not permanent and are intended to compensate for the lack of normal working conditions for those employees who work in more complex, specific, circumstances. For example, these are the staff of institutions located in the Far North, etc.
Incentive payments are intended to motivate employees and are charged for the growth of labor productivity, that is, high quality work, large volumes, etc. regulatory requirements... The exact incentive mechanism is approved by the management in the LNA, collective agreements.
Note! It often happens that the bulk of the salary is not a salary, but just additional payments. To justify the cost of wages, it is necessary to write in detail in the LNA, which incentive amounts are accrued to personnel, in what amount, and according to what criteria. Additionally, in the normative document flow of budgetary institutions, the procedure for calculating motivational payments and issuing compensations "on hand" to employees is established.
Risks of using NSAS
Changes affected different spheres the budgetary sector, first of all, the educational one. Many teachers worry about the impact of the innovation on their earnings. Since the new system is aimed at motivating personnel, it is necessary to talk about the advantages or disadvantages, first of all, from the point of view of the experience and level of qualifications that are necessary for High Quality the work of a specialist.
If, for example, the head of a school develops an effective procedure for calculating earnings, taking into account the length of service of a specialist, the financial situation of the teaching staff will only improve. If the motivational coefficients are not approved in accordance with the positions held, the accrual of “bare” salary with insignificant increases will not result in a decent remuneration. As practice has shown, not all organizations are able to immediately implement the optimal procedure for calculating salaries under the VAT. How can you painlessly switch to a new technique?
Transition to a new system
For a prompt and legally competent transition, each state-financed organization should develop and approve the procedure for calculating the salaries of personnel, taking into account the changes. This process will go through more quickly if employees do not mind the innovations. To confirm your consent, you must write a statement about the changes. The algorithm of actions will be as follows:
- Notification of personnel - according to stat. 74 TC for at least 2 months. before the planned changes.
- Obtaining the consent of employees - it is obligatory in writing in the form of statements from each specialist.
- Drafting of new supplementary agreements to contracts with personnel - in the conditions it is necessary to describe the new procedure for calculating salaries. At the same time, it is indicated in detail what exactly the earnings will be made up of - the size of the salary and compensation amounts, as well as from what moment the changes will begin to take effect.
- Offering other vacancies to those employees who do not agree with the innovations - according to the norms of stat. 74 TC, the employing company is obliged to offer such work in writing, including lower and lower paid positions in the given locality. It is allowed to offer employment in other territories only on condition that such a clause is spelled out in the contract, collective agreement or agreement.
- Dismissal of those employees who do not agree with the innovations or with the other position offered by the employer - the employee will also have to be fired if the employer does not have available other jobs. Grounds for dismissal - Clause 7, Part 1, Art. 77 TC.
Note! If, due to the changes, the employer may face a mass dismissal of personnel who disagree with new policy, the institution has the right to establish a part-time work schedule before the expiration of the six-month period. If, at the same time, the employee refuses to work, the dismissal is carried out on the basis of clause 2, part 1 of Art. 81 TC.
The concept of "wages" is used in relation to persons who are employed and are paid for their work in accordance with predetermined conditions. At the same time, wages of employees are one of the components of production costs.
Wages in a market economy can be defined as the amount of funds paid for work performed, which is based on the price of labor.
The second option for determining wages is the price of labor as a specific commodity in the labor market.
Wages, in accordance with the basic law of a market economy, are formed under the influence of supply and demand in the labor market. The income of an employee of the enterprise, in addition to wages, includes social benefits and dividends.
Social benefits are the full or partial payment of expenses for the following items: transport, medical care and medicines, additional vacations and weekends, meals during work, professional development of employees of the company, life insurance of employees of the company, etc. At the enterprises of developed countries, wages are only 50-70% of total staff costs. The rest is social benefits. Social payments are often organized on a “menu” basis. Within a certain amount, each employee can choose those types of payments that are most attractive to him. Dividends and gains from gains in the market value of shares represent a significant portion of the total income of the top management of joint stock companies.
State of the art economy allows us to talk about the changes that are taking place in the personnel salary system. In modern wage systems Special attention focuses on strengthening the commitment of each employee to improve performance efficiency.
The purpose of the work is to consider the main reasons and patterns of the emergence of new systems of remuneration, as well as to develop recommendations and conclusions based on the material studied.
The first chapter deals with social and economic reasons the emergence of new systems of remuneration.
In the second chapter, the application of new systems of remuneration of labor at the instrument-making plant is considered.
In the third chapter, proposals for improving the wage system are developed and formulated.
The work used textbooks and special literature.
When defining wages, it is necessary to keep in mind two concepts: nominal wages and real wages.
Nominal wage is the amount of money received by an employee in an hour, day, week, year.
Real wages are the quantity of goods and services that can be purchased for nominal wages, i.e., it is the purchasing power of nominal wages. Real wages depend on nominal wages and prices of purchased goods and services.
An increase in nominal wages, for example, by 8% with a rise in prices of 5% gives an increase in real wages by 3%. If the prices of goods and services rise faster than nominal wages, then real wages can fall with an increase in nominal wages. Wages have four main functions:
1) reproductive;
2) stimulating (motivational);
3) social (contributing to the implementation of social justice);
4) accounting and production, which characterizes the measure of participation of living labor in the process of price formation of a product, its share in total production costs.
Wages are directly dependent on the level of labor productivity: the higher the level of productivity of social labor, the higher the level of wages.
The level of wages should be determined based on the principles:
continuous improvement of the living standards of the working people;
the growth of labor productivity must outpace the growth of average wages. This should especially be observed in the field material production;
the importance of individual industries and industries in the system should be taken into account National economy;
different qualifications of workers and their working conditions must be taken into account.
Allowances and bonuses are introduced to stimulate conscientiousness in work, improve product quality and production efficiency. The difference between allowances and bonuses is that allowances are paid monthly at the same rate for a set period (for example, premiums for productivity above the norm), and bonuses can be irregular, and their amount depends significantly on the results achieved and changes quite often. Allowances and bonuses reflect the results of an employee's own achievements.
The main goal of the innovations is to significantly increase the salaries of public sector employees. Through the reform, we also hope to bring the minimum wage closer to living wage and to bring in the long term the average earnings of a public sector employee to 70-80% of wages in industry.
The solution of these tasks is impossible without fundamental changes, the essence of which is the rejection of the outdated Unified Wage Schedule, the transition to sectoral wage systems, the maximum expansion of the rights of regional and municipal authorities to regulate wages in their subordinate organizations and institutions.
The salary situation in the social sector largely depends on the economic capabilities of the state. However, significant differences in the dynamics of wages in industry and the public sector indicate serious defects in the UTS. It is obvious that the principles of strict wage regulation, which do not provide the required efficiency, have completely discredited themselves.
In the context of high inflation, the UTS played a positive role, offsetting the rise in consumer prices and ensuring the necessary differentiation of wages in accordance with its complexity. Today the Unified Grid has completely exhausted its possibilities.
The rigid framework of the ETS, as well as the requirements of the new Labor Code, do not allow the systematization of the existing salary standards. In the context of declining inflation, a rigid schematization of positions becomes unjustified, which does not allow taking into account the peculiarities of work of public sector employees, does not motivate them to increase productivity, does not increase their interest in the effective functioning of budgetary organizations, say, a school or a hospital.
With the change in the system of interbudgetary relations, the principles of the UTS functioning came into conflict with the current legislation: regional and municipal budgets today are independent and have the right to finance the social sector of local subordination at their own expense.
The uniform tariff rates and salaries of the UTS, which are uniform for all territories, do not fully take into account the differentiation of the levels of the cost of living by the constituent entities of the Federation, which necessitates a multi-level salary in the regions.
The fact that living conditions in different regions of the Russian Federation are not the same is evidenced by the following data: it is calculated that, for example, in Siberia a person spends more than in the central regions on food - by 6.7%; for clothes, linen, footwear - by 16.6%; for fuel - by 108.6%. These differences in living and working conditions are compensated for by workers through regional coefficients to wages according to the tariff. They are installed for employees of enterprises located in the northern regions, at Far East... The size of these coefficients ranges from 1.1 to 2.0.
When forming each of the sectoral systems, first of all, the content and working conditions, the amount of budgetary allocations and the availability of extra-budgetary funds are taken into account. Since the results of work of state employees to a lesser extent than in production are amenable to direct accounting, the main factors of wage differentiation are the level of education, qualifications, special experience, complexity and quality of labor. As for the salary structure, it changes in favor of the main - the tariff part. In this regard, it is envisaged to streamline the system of above-tariff payments, improve labor rationing, transfer workers of certain professions (positions) to fixed-term employment contracts, etc.
Another feature of the reform is associated with the expansion of the rights of regional and municipal authorities in terms of making decisions on the size of tariff rates and salaries, incentive and compensation payments. Regional coefficients take into account significant regional differences associated with climatic conditions of life, with other factors, but do not solve the wage problem. It should be borne in mind that RKs have changed significantly since their establishment, as well as the fact that in a number of regions they were introduced, for example, to attract labor. Today's task is to ensure that the population of each region has the opportunity to receive a decent salary (especially for public sector employees), regardless of climatic, economic and social conditions.
The emergence of new wages, in our opinion, is due to the fact that wages today have become a powerful motivational and stimulating tool.
The current stage in the Russian economy is characterized by a crisis of motivation and a negative perception of the majority of employees of enterprises about labor activity... The essence of labor motivation was practically reduced to the desire to have the maximum guaranteed wages with an indifferent attitude to the results of labor (quality, labor efficiency). Poverty of motivation and a narrow range of needs met through labor activity reduced the manageability of workers, made them weakly subject to incentives.
The above applies not only to employees, but also to specialists and managers, in particular middle managers.
Some of the workers who have preserved the moral foundations of labor consciousness, rich labor motivation are a minority and are often in pre-retirement and retirement age... As for employers and senior managers, according to opinion polls, 90% of them, in contrast to other forms of influence, prefer administrative pressure, explaining this choice of methods of managing the decline in discipline. Therefore, as the most widespread method of influencing people in order to obtain the desired result, the “carrot and stick” method, which is implemented through a system of the simplest economic and administrative incentives and sanctions, has become established today. Such a system is quite effective with low content of work, authoritarian leadership style and significant unemployment. The "carrot and stick" method should include proportional additional payments and deductions, work on the terms of the administration, fines, collective contracting and other well-known techniques.
Although the "carrot and stick" method is not promising, it continues to be used in many organizations where the problem of personnel management is not given due attention, preferring to use "proven" methods of influencing people.
If we digress from the presentation of the theory of motivation, which gives an idea of the mechanism of incentives for the labor behavior of an employee, then in a specific form, individual methods of influence can be reduced to the following groups:
Methods, the main result of which is material remuneration and other material incentives (wages, monetary remuneration, bonuses, profit sharing, sale of shares to staff, benefits, solution of the housing problem, etc.);
Methods, the main result of which is psychological reward or incentives (job satisfaction, social recognition, great responsibility, personal contact with management, recognition from senior managers, etc.);
Elimination of negative incentives (unequal business career opportunities, injustice, deception by management, etc.);
Administrative (disciplinary) methods (remark, public warning, deprivation of privileges, reprimand, threat of dismissal, etc.);
Indirect impact (for example, through training, holding meetings, organizing competitions, etc.).
It is important to emphasize that if it is impossible in our country in modern economic conditions to ensure fair and sufficiently high wages, methods of non-material incentives are becoming increasingly important. Experience shows that the main motivating benefits can be: individual cases- free work mode; trust in the employee on the part of the management, recognition of his value for the organization; providing independence when performing tasks; reimbursement by the company of the employee's minor expenses for personal needs - payment for training courses, free meals, etc .; granting a loan for the purchase of housing, etc.
It is important to emphasize that some enterprises that introduce new systems of remuneration (that is, are capable of decent material remuneration of employees) do not remain “at a loss,” which we will try to demonstrate in the next chapter. It should also be noted that the new systems of remuneration are an objective assessment of the employee's contribution to the results of the enterprise.
To identify new trends in the wage system, consider the current situation at the instrument-making plant.
The average salary of operating personnel in 2005 increased by 11.3% compared to 2004 and amounted to 16389 rubles, which is 10.6% higher than the average salary (14821 rubles) of industrial and production personnel. Inflation in 2005 was 10.9%.
In accordance with the order, from January 1, 2006, the minimum wage rate for the first stage of remuneration for industrial personnel (PPP) is set at 2750 rubles, which will accordingly lead to an increase in monthly wage rates for personnel by 10%. Accordingly, from 01.01.2006, additional payments for multi-shift work and working conditions will increase by 10%. At the same time, the level of indexation of wages of operating personnel will correspond to the level of indexation of wages of all personnel.
The analysis of personnel salaries showed that the level of salaries of operating personnel exceeds by 11% the level of salaries of operating and maintenance personnel and is 19% higher than the level of planned salaries of industrial and production personnel, on the basis of which the planned funds allocated for labor remuneration are formed. In 2005, the growth in the salaries of operating personnel amounted to 12.8% compared to 2004, and the growth in the salaries of operating and maintenance personnel was 6.4%. The excess growth in wages for operating personnel is due, among other things, to the involvement of operating personnel in work on weekends and overtime.
The compensation policy characterizes the company's employee compensation system in accordance with corporate culture and the financial position of the company.
The growth in the share of benefits in labor compensation is characterized by the expansion of the variety of their types. They act as a factor in increasing the company's competitiveness in the labor market.
Over the past two to three years, the compensation policy has been acquiring a socially oriented character. If in 2004 the value of benefits averaged 8.2% of the compensation of employees, then in November 2005 this value was 15.76%.
Among the most common benefits are compensation for staff costs for food, training and medical care for employees.
The most common type of benefit is company meals. More than a third of employees receive this type of benefit in one form or another. Training at the expense of the enterprise as a factor in increasing the efficiency and productivity of labor is organized for 27% of employees. More attention is paid to maintaining the health of personnel. In one form or another, medical services are paid for by the enterprise for 10% of the personnel.
The structure of labor compensation, as a set of remuneration to an employee for the performance of his labor duties, includes salary, allowances, bonuses, bonuses and benefits.
Salary is a monthly remuneration to personnel provided for in the staffing table for the performance of certain functions of the position.
Surcharges and surcharges - payments to staff for the special nature of work, work outside the normal duration, for work on weekends and holidays, for the performance of work of various qualifications, for the length of service in the company, the traveling nature of the work, etc. They can be mandatory (provided by laws) and corporate (provided domestic politics company) character.
Bonuses are periodic payments paid to an employee for the actual results of achieving the goals of the position.
The practice of successful management shows that the efficiency of using human resources at the enterprise depends not so much on the size of wages as on the structure of labor compensation. Correct management of the labor compensation structure allows you to effectively manage personnel in terms of goals and results, influence staff turnover, and increase its level professional competence, motivate to solve individual and corporate problems.
The structure of labor compensation in 2005 can be seen on the example of a workshop foreman. Shop foremen, as a rule, have a pronounced floating structure of the ratio of salary and other payments. So, for example, for the foremen of the workshop we examined, the premiums were 25% of the labor compensation. Bonuses amounted to 4% of labor compensation.
The growth of labor productivity is an important indicator that can be considered a wage-dependent employee. Table 1 shows labor productivity indicators before the introduction of the new wage system (2004) and after the introduction (2005).
Table 1
Labor productivity
As can be seen from the table, labor productivity in 2005 increased in comparison with the previous year. Average monthly and average daily productivity, respectively, amounted to per worker in 2005, which is 220% and 225% more than in 2004.
Another example of the introduction of a new remuneration system is another enterprise (Novosibirsk MCC) that does not use a tariff-free system.
The tariff scale is a list of qualification categories and the corresponding tariff coefficients. The wage scale serves to determine the ratio in the wages of workers performing work of varying complexity and difficulties. With its help, the wages of workers are differentiated depending on their qualifications.
The enterprise uses an 18-bit unified wage scale to pay workers.
The tariff rate determines the amount of remuneration per unit of time - hour, day, month. For workers, it is set in the form of payment of the first category per day (shift) - the daily rate or per hour - the hourly rate. The amount of payment for work classified as the highest tariff categories is determined by multiplying the tariff rate of the first category by the corresponding tariff coefficient.
According to working conditions, there are currently three categories: normal, heavy (harmful) and especially heavy (especially harmful). Additional payments for working conditions from 4 to 24%. The size of the tariff rate changes depending on the change in the size of the minimum wage. The specific sizes of rates and ranks at the enterprise are determined by the conditions collective agreements... The amount of additional payments for working conditions, for work in the evening and at night is determined by the enterprise independently.
The introduction of the new system entailed the following changes (Table 2).
table 2
Change in turnover
As can be seen from the table, the turnover in 2005 increased in comparison with the previous year, which, apparently, indicates the viability of the new personnel remuneration system.
Another company that uses the tariff system of remuneration is CJSC Ekran-FEP. For the remuneration of workers in industrial enterprises, an 8-bit wage scale is used.
The tariff system determines the quality of the work of each worker, while the quantitative accounting of the labor expended by the employees of the enterprise is carried out using various forms of remuneration. The time-based is used at ZAO.
With a time-based form of payment, the worker's earnings are determined by his qualifications and the amount of time actually worked. To create material incentives for workers, a time-bonus system is used. It includes bonuses for the fulfillment and overfulfilment of various indicators; a system of indicators has been developed specifically for each profession, which stimulates work to the greatest extent.
The introduction of this remuneration system also influenced the work of the entire enterprise. Table 3 shows the changes over the past two years.
Table 3
Profitability indicators
| Indicators | Deviation | Rates of growth |
||
| Return on costs,% | ||||
| Fund profitability,% | ||||
| Profit per sq. m. of retail space, thousand rubles | ||||
| Profit per sales worker |
This suggests that in 2005, the activities of the enterprise were more efficient than in 2004.
In the industrial sector of the plant, the main form of wages is time-based, since the working regime is largely regulated by the operating mode of the equipment, and the object of payment is the time and quality of work. With a time-based form of payment, the worker's earnings are determined by his qualifications and the amount of time actually worked.
To create material incentives for workers, it is necessary to apply a time-bonus system. It includes bonuses for the fulfillment and overfulfilment of various indicators; a system of indicators is developed specifically for each profession, which to the greatest extent stimulates the work of workers in this profession. For example, for apparatchiks - maintaining the technological parameters in the established modes, increasing the main component in the final product, saving raw materials, energy, fuel, etc.
Piecework payment is used in those jobs where the production of products and their quality largely depend on the personal skill, skill, qualifications and intensity of workers' work.
The use of piecework forms of remuneration is advisable when:
strict accounting of production is ensured;
technically based production rates and time rates can be used;
the results of production depend directly on the labor of the worker.
Piece-work payment subdivided into direct, collective, piece-bonus, indirect piece-rate and lump-sum systems.
With direct piece-rate pay, a worker's earnings are directly related to the quantity and quality of his products. This earnings is determined by multiplying the piece rate per unit of production by the total output of products for a given period of time (month, shift, etc.).
With collective piecework wages, the production rate is set for the entire brigade and, regardless of its size, is mandatory for each member of the brigade. The earnings of all members of the brigade is determined by the product of the brigade piece rate for the number of products produced by the brigade per month (shift).
Distribution of earnings is carried out by various methods: through the coefficient-hours (days); running-in coefficient, CTU. The latter is the most progressive, since it takes into account the personal contribution of each worker.
An indirect system is used to pay workers whose labor defies regulation and accounting. This system usually pays for the labor of workers serving the main production. At the same time, earnings depend not on their personal development, but on the results of the labor of the main workers they serve. This is not always advisable; it is better to use a time-premium payment system.
Lump-sum payment should be applied in exceptional cases. For example, doing urgent work, liquidation of accidents. The amount of remuneration is set for the entire specified amount of work by agreement between the workers and the administration. The worker is paid regardless of the hours worked.
Piece-rate wages in most cases should be supplemented by bonuses, and thus a piece-bonus system of remuneration is formed. Bonuses are set to workers for overfulfilment of technically justified production standards, for saving raw materials and materials, electricity, for product output the highest category quality, productivity growth, etc.
In order to award bonuses, it is necessary to develop a bonus provision, in which the following should be determined:
indicators and conditions of bonuses,
size of premiums,
circle of employees to be awarded,
frequency of bonuses,
source of payment of premiums.
Bonus indicators should depend on the labor efforts of the employees of a given team (product quality, delivery times, etc.). The number of indicators varies from 2 to 3. The range of bonuses for certain indicators should include only those employees who can really influence these indicators.
Sources of payment: cost price (bonuses for key results economic activity; for the fulfillment of certain performance indicators important for bonuses, as well as remuneration based on the results of work for the year and a one-time incentive for completing especially important production tasks) and profit.
The maximum amount of bonuses for employees structural units is determined by the decision of the administration depending on financial condition enterprises.
The remuneration of managers, specialists and employees, as well as the remuneration of workers, is built in accordance with the quantity and quality of their labor.
The work of managers is assessed, first of all, according to the results of the activities of the entire team. This takes into account the degree of fulfillment of the functions assigned to them, the intensity of work, the achieved level of labor, production and management at the facility they manage.
The labor of specialists and employees is assessed based on the volume, completeness, quality and timeliness of fulfilling the official duties assigned to them. Thus, the nature of the work of management personnel, engineering and technical workers and employees presupposes the use of a time-based form of remuneration. Payment is made in accordance with the achieved level of quantitative and qualitative indicators characterizing the activities of the production units they manage or serviced, and their personal qualities.
Additional payments for combining professions, positions, expanding service areas or increasing the volume of work performed are established by the enterprise at its own discretion. For these purposes can be directed all the savings in the wage fund, formed due to the release of workers.
For the heads of production departments and services, specialists and employees, certification must be carried out at least once every 3 years. Based on its results, decisions are made on increasing or decreasing salaries, introducing and canceling allowances and even dismissing employees from their posts.
Since the salaries and total income of the majority of enterprise managers do not reflect the results of production activities. Often, the income of managers grows with a decrease in production volumes and headcount. This causes dissatisfaction with the main part of the personnel of the enterprise. Therefore, it cannot be an incentive for workers. The revision of these rules should strengthen the opinion of the staff of the enterprise that the income of each employee depends on himself, and he can influence it. Only in in this case staff salaries will be a motivation mechanism.
As you can see from the examples above, different businesses have different pay systems, but all businesses have improved their performance. Therefore, the main conclusion that can be drawn is that each company should use the remuneration system that meets and corresponds to the goals of both the organization itself and the employees.
The main method for improving motivation was the employee bonus system. Bonus indicators should depend on the labor efforts of employees of a given team. The circle of bonuses for certain indicators should include only those employees who can really influence these indicators. Bonuses are set to workers for overfulfilling technically grounded production standards, for saving raw materials and materials, electricity, for the production of products of the highest quality category, productivity growth, etc. The work of managers should also be evaluated according to the contribution they made.
Division of labor - specialization, differentiation of labor activity, leading to the emergence and existence of it different types.
Any somewhat developed enterprise consists of subdivisions that combine similar functions of workers and the material resources that these workers use. Each division is distinguished by a special type of activity necessary for the overall business of the enterprise. The department makes specific decisions, acts largely independently and bears full responsibility for its activities.
The work done allows us to draw the following conclusions.
Today, salary is a powerful motivating and stimulating mechanism. The main goal of each employee is to receive so much that the efforts expended bring both moral and material satisfaction.
The use of various salary systems allows specific enterprise choose exactly the strategy that matched the goals of both the organization and each employee.
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The system of remuneration for the work of public sector employees according to the Unified Tariff Schedule, long time practiced in our country, has shown its ineffectiveness in the educational industry.
The tariff category established for the qualifications and experience of a teacher does not reflect the effectiveness of his work, and therefore does not stimulate efficiency and quality improvement.
It was necessary to reform the system of remuneration for educators; a completely new approach was needed. It is this process that continues in the Russian Federation today.
Like any new undertaking that has not yet been sufficiently tested in practice, the new wage system (NWS) contains both advantages and unexpected pitfalls. Let's consider the features of this system, its regulatory framework, analyze how it is introduced in budgetary educational institutions, consider its positive and negative nuances.
What is NSOT
NSOT stands for "new pay system". This is an initiative that replaces the principle of calculating labor remuneration for employees in the educational industry from salary (based on the Unified Tariff Schedule) to a differentiated approach.
Under the usual system, the salary of a public sector employee was calculated based on the salary (tariff), which corresponded to a certain qualification category in terms of length of service and employee category. The productivity of labor in each specific time period had practically no effect on the size of wages.
The NSOT declares a different principle for the distribution of salary funds: managers receive the sole right to dispose of their distribution, assigning different amounts depending on the quantity and quality of work of each employee of the public sector, encouraging more successful and qualified employees.
Funds for such payments should appear due to savings in funds, as well as by expanding budget allocations at the federal level by about a third.
If the time volume of the state employee's work remained at the same level, as well as the level of his official duties, then the salary based on the VAT cannot be less than it was under the UTS.
Legislative rationale
The Government of the Russian Federation adopted a Resolution, according to which employees of the public sector, related to certain sectors, and above all, to education, are switching from the UTS to the NSOT. This document highlights general issues related to a new approach to the system of remuneration in public sector.
In Art. 144 of the Labor Code of the Russian Federation, the procedure for documentary regulation of the payment system and other working conditions at each level of distribution of budgetary funds is highlighted:
Federal institutions should reflect this procedure in collective agreements, supplementary agreements to labor contracts or other local regulations stipulated by federal law;
in regional state institutions - in the same documents, but taking into account the specifics adopted at the legislative level of the constituent entities of the Russian Federation;
at the municipal level, it will be necessary to take into account the subtleties local government.
This law actually gives priority in establishing the wage system directly to the employer, that is, to the heads of the budgetary institution.
The new system of remuneration for educational institutions financed from the budget is built on the following grounds:
1. The salary fund of the institution is formed in relation to the number of students (finances from the budget are allocated for each student served).
2.Taking into account the amount of allocated funds educational institution has the right to make its own staffing table.
3. The entire payroll consists of two shares: basic (guaranteed to be paid according to tariffs and regular compensation) and incentive (it is distributed according to successes, achievements, workload, working conditions of employees).
4. The accounting of payments for the incentive part also includes those duties of the teacher that previously amounted to virtually unregulated employment, for example, conversations with parents of students and their documentation, checking student papers, managing special rooms, etc.
5. The amount of payment received by the management should not exceed the average salary of the rest of the employees.
Incentive payments under the VAT
Part of the salary, which is precisely the essence of the NSAS, should be paid in addition to the guaranteed amounts as a reward for specific achievements and incentives for further success.
Incentive payments, in contrast to the traditional "bonus", are paid not for the absence of complaints and the normal performance of their official duties, but specifically for achievements, special results, increased efficiency.
Internal regulations need to clearly regulate:
Types of incentive payments;
criteria for their accrual;
the size of the amounts and / or the procedure for calculating;
the frequency of payments (weekly, monthly, based on the results of half a year or a year);
the procedure for assessing the achievement of the declared indicators (by the director with the participation of educational councils).
Approximately 30% of the total wages fund should go to ensure these payments, that is, this is exactly the share by which subsidies from the state budget are increased as part of the introduction of the NSOT.
How to switch to NSOT
In order to introduce a new payment system, each budgetary institution is obliged to amend or adopt new regulations, which, in fact, regulate changes in essential working conditions, and therefore require the consent of the employees themselves.
If you interpret the transition to the NSAS as a change in technological conditions or work organization, then it is not necessary to obtain the consent of workers.
To do this, the employer must take a number of steps prescribed by law:
1. Notify employees in writing about the changes within two months.
2. If the employee agrees to work under the new conditions, he must express this in writing.
3. If the conditions are not suitable for the state employee, he needs to be offered vacancies in writing, if any, including those from those paid below the current ones, as well as in other regional divisions.
4. In the absence of vacancies or the employee's disagreement to take one of them, he is dismissed under clause 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation.
5. An additional agreement is concluded with the agreed employees with the new terms of remuneration prescribed in it (they should not be worse than the old ones): the amounts of payments on salaries, compensations, allowances, incentive part of the salary.
Criticism of the NSOT
Very effective in theory, in the process of applying the NSOT, it discovered several extremely unpleasant "pitfalls".
It was thought that all funds allocated from the budget are spent within the institution itself, and those that have been saved are transferred to the wage fund, from which they are distributed by the management as a stimulating part of the salary.
In practice, it turned out that the management, together with the obligation to allocate funds, has an almost uncontrollable opportunity to increase its own salary.
This is easy to do by reducing the volume of services provided by the institution, which naturally negatively affects the quality of work. You can also manipulate the basic part, setting the "director" salary significantly higher than the average for the institution, motivating the fact that many employees work at 1.5 rates.
The NSOT unwittingly placed the management of institutions and its staff in the position of business partners with conflicting interests, which cannot but create a certain social tension.
