Piecework. Piece wages: types and description. Calculation of piecework wages

Wages are compensation for invested labor, and piecework payment is remuneration for a certain result. That is, the better the achievements, the greater the salary you can expect. This is a great way to interest an employee in improving work performance. For many enterprises, piece rates are the only rational way to stimulate workers. We’ll talk about this and other features of piecework wages further.

Types of piecework wages

One of the main issues when applying for a job is discussing amount of remuneration and method of payment. Most Russian enterprises use time-based charging, when an employee serves a certain amount of time within the work schedule. At the end of the reporting period, he is given a salary calculated on the basis of a fixed salary.

In the case of applying piecework standards, “sit out” will not be learned, since the final payment depends on the efforts made and the employee’s skills used to achieve a given result.

Piece wages are one of the types of forms of remuneration employee, in which the amount of final remuneration depends entirely on the efficiency of his production activities.

For any type of piece work special tariffs apply, allowing to take into account their complexity. At the same time, the employee knows for sure that payment will not follow for a large number of low-quality products or work.

Therefore, the worker strives to complete the maximum amount of work possible without losing its quality.

Piece rates may not apply to all employees. For example, an accountant or storekeeper cannot describe their activities in quantitative units, so applying piece rates to them does not make sense.

Russian legislation allows the company to use any form of employee incentives. Piece-rate labor pricing has several varieties that can be applied depending on production goals:

  1. Straight. Requires accounting of the quantity of manufactured products. Each product is assessed according to labor intensity, the need for certain experience, knowledge and qualifications.
  2. Progressive. For each worker, a production standard is established at clear prices for a certain calendar period of time. In case of production of goods in excess of the established plan, the employee is entitled to a progressive bonus. Typically, tariffs for excess products are twice the standard. This method of stimulating production is temporary in nature to fulfill urgent orders.
  3. Premium. When using this system, an employee who meets the established standard can receive additional remuneration for the absence of defective products, material savings, and increased labor productivity. A bonus is determined for each type of achievement.
  4. Chord. This form of payment involves accounting not for a unit of production, but for the total volume. That is, the scope of work and the period for its implementation are determined. The reward is paid only after the entire order is completed. For long-term work, an advance payment is required in accordance with current legislation. If the task is completed efficiently and earlier deadline a bonus may be awarded. This payment system is relevant for construction companies and repair organizations.
  5. Indirect. It is used to stimulate service personnel, on the quality of whose work the activities of the main workshops depend. (For example, equipment adjusters, repairmen, suppliers, electricians and other minor employees.) Payment for their labor is directly dependent on the volume of products produced by the main industries.
  6. Time-based piece work. It is a combined form. Rarely used in production. During the month, an employee can perform piecework work. In their absence, remain on time-based tariffs.
  7. Collective. Used when paying for team work. This form is widespread. A group of workers is given a specific task, the completion of which is estimated at a specific amount. The salary of each brigade member depends on his contribution and is decided by a general vote.

Piece-rate workers are required to comply with the work schedule established by the enterprise, despite the fact that their wages do not depend on the number of hours spent at the workplace.

Sample calculation

Let's try to look at a few examples of calculating piecework wages in order to better understand its essence.

Example 1

Piece-rate labor assessment rates are applied to the worker Petrov. One manufactured product costs 500 rubles. At least 65 units of products must be produced per month. In March, Petrov qualitatively fulfilled the established standard. His monthly remuneration is:

500 * 65 = 32500.00 rubles.

This result is obtained for accrual. After paying all the necessary taxes, a smaller amount will be issued. This is an example of direct piece rate calculation wages.

Example 2

In April, Petrov exceeded the established standard by 5 units. Each unit of product above the norm is valued at 750 rubles. His payable salary will be:

500 * 65 = 32500.00 rubles.

750 rubles x 5 units of excess products = 3750.00 rubles

32500.00 + 3750.00 = 36250.00 rubles

This amount will be accrued to Petrov when progressive piece rates are applied.

Example 3

If grading is used when assessing product quality, it may occur next situation. In May, Petrov fulfilled the established standard of 65 units of finished products.

Wherein:

  • 5 products are classified as class III products and are valued at 350 rubles per piece;
  • 7 products – for class II products at 450 rubles per piece;
  • 53 products - first grade products at 500 rubles per piece.

Payroll will be calculated as follows:

(5 * 350) + (7 * 450) + (53 * 500) = 1750 + 3150 + 26500 = 31400.00 rubles

Example 4

Worker Petrov's work is valued at piecework-bonus rates, on the basis of which a bonus is awarded in the amount of 15% of the basic tariff for exceeding the plan by 10% or more. The basic tariff is 500 rubles for each unit of product. According to the standard, 65 products must be completed per month. Ivanov produced 73 units of products in May, which exceeds the plan by 8 units or 12.3%. Fulfilling this condition allows you to accrue a bonus.

Monthly salary is calculated as follows:

500 * 65 = 32500.00 rubles

The premium is equal to:

32500.00 * 15% = 4875.00 rubles

Total earnings are:

32500.00 + 4875.00 = 37375.00 rubles.

Advantages and disadvantages for the employee and the company

Each remuneration system has certain advantages for both the employer and the employee.

When using this form of employee incentives, an enterprise receives the following benefits:

  1. Motivating employees to qualitatively increase labor productivity.
  2. Remuneration for work depends entirely on the quality and quantity of products produced.
  3. Decrease production costs for the production of a unit of product.
  4. Increasing production profitability by reducing labor intensity.

Employees of the enterprise highlight the following positive aspects from the introduction of piecework rates:

  1. The amount of salary depends on your own efforts and efforts.
  2. The task received is fully consistent personal experience and professional skills.
  3. Some jobs can be obtained without providing a resume or having a bad reputation. The most striking example of such work is harvesting.

Despite a large number of positive factors, this system of labor motivation has a large number of disadvantages.

The following negative factors are determined for a piecework employee:

The enterprise must be prepared for the following negative factors when introducing piece-rate tariffs:

  • deterioration in product quality due to an increase in its quantity;
  • introduction of additional departments to record the quantity of products produced and assess their quality, development of new documentary forms of labor accounting;
  • Due to the desire to earn more, an employee may overload the equipment, which will cause it to break down. Possibly a violation of labor protection rules, the appearance large quantity defective products, excessive consumption of materials, electricity and other negative aspects;
  • the size of the wage fund is constantly changing depending on production volumes;
  • in an effort to increase the quantitative indicators of labor, the employee begins to ignore the complete technological cycle works As a result, the complexity of the work is reduced. As a result, the unit tariff is reduced. This is called the "ratchet effect";
  • When using individual piece rates, the employee becomes fixated on achieving his own results. He separates himself from the team, he is not interested in the future prospects of the organization, the overall work of departments and workshops. The worker is focused on earning income at a given time. Only this indicator keeps him at the enterprise. As a result, such employees often change workplace.

Each enterprise can choose for itself the most optimal form of remuneration employees. Given the presence of a large number of negative factors, piecework wages can be considered the fairest form of employee motivation. Each type of piece rate tariff has its negative and positive points. Therefore, you cannot use the same type for different workshops and departments. It is difficult to answer which type of piecework payment is better. This is an individual solution for each organization. Perhaps after several failed attempts be able to work out the most rational scheme monetary motivation of hired employees.

This video contains useful information about types of remuneration.

Remuneration is a monetary reward that is part of the cost of the product produced by the employee. The order for the production of products is given by the employer.

There are several forms of payment for labor, one of them is the piece-rate system, which, in turn, includes several varieties, each of which is characterized by its own characteristics of wage calculation. The article presents the necessary formulas and examples.

A piecework payment system is a form of monetary remuneration, the amount of which depends on the number of manufactured units of the product or the scope of work(services) performed by the employee, as well as working conditions. This system refers to .

Piece work system it is advisable to use when calculating personnel wages, subject to:

  • obvious opportunity to increase the amount of product produced in the existing technical conditions production;
  • the presence of a quantitative indicator of productivity or work done;
  • rational use of energy, materials and other resources.

How is it different from time-based form?

The piecework form of payment establishes a direct relationship between monetary remuneration and the result of the work itself. With the slightest decrease in the intensity of the work process, the amount of earnings decreases. Under such conditions, the employer does not need to control what is spent work time.

For example, assessing the quality of a financial report prepared by an accountant is quite difficult. Or the friendly attitude of the administrator towards guests at the hotel.

In such cases, employees are paid on a time basis. This gives the employee a guarantee that his ability to perform the job skillfully and the personal qualities initially taken into account in employment contract, will be paid for time worked.

It is advisable to use piecework payment in situations where the goal of the work process is quantitative indicators of the work done. Time-based - when it is necessary to pay for organizational, creative or research work.

What types and varieties are there?

To the piecework form of remuneration includes 5 types:

With direct piecework In this system, the worker’s earnings are proportional to the work done.

With piecework-bonus system, the employee is paid a monetary remuneration established by the prices for the manufactured product, and is supplemented by a bonus for quantitative and qualitative indicators. The regulations on bonuses usually indicate 2-3 reasons for bonuses. One of them is the main one, characterizing the quantitative indicators of production, the rest are additional, taking into account the quality of the manufactured product.

With piecework-progressive In the system, the employee’s wages are calculated within the limits of meeting standards using direct piece rates. And if the initial standards are exceeded, prices increase. Consequently, there is a differentiation of piece rates, which directly depends on the level of excess of standards.

When using this system, the growth in employee income significantly outpaces the growth in efficiency labor process, therefore it is used extremely rarely, most often on certain areas enterprises where, for some reason, the work plan has not been fulfilled.

With indirect piecework The system accrues salaries to auxiliary workers, whose responsibilities include not producing products, but assisting in their production. These workers include equipment repairers and adjusters, crane operators and other transport workers. The salary of support staff depends on the quantitative indicators of piece workers.

Chord The system involves assessing a number of different completed jobs with a deadline for completion.

How to calculate wages of employees - formulas

Wages with direct piecework The wage system is calculated as follows:

Salary= Kpr. × Sd.rast., where:

  • ZP - salary;
  • Kpr. - quantity of manufactured product;
  • Sd.rast. - piece rate per unit of product.

Wages with piecework-bonus

Salary= Kpr. × Sd.rast. + Kpr. × Sd.rast. ×%, where:

  • % - bonus.

Under the piecework-progressive system, wages are charged separately for a manufactured product within the norm and separately for a manufactured product in excess of the norm at an increased rate.

Wages according to indirect piecework system is calculated using the formula:

Salary= SD.rast./SKTU × KTUk.r., where:

  • SKTU - the sum of KTU (labor participation coefficient) for all teams of workers;
  • KTUk.r. - KTU of a specific worker.

Read also about wage calculation under the piecework system.

Salary calculation examples

Straight shape

The enterprise has installed the price for processing one part is 10 rubles, for assembling one machine - 400 rubles.

In July, the employee processed 4,000 parts and assembled 35 machines.

4000 × 10 + 35 × 400 = 5400 0 rub.

Piece-bonus

The company installed The price for processing one part is 10 rubles. Provided that the product is manufactured without defects, the employee is entitled to a bonus of 15%.

In May, the specialist produced 1,000 parts without defects.

Let's calculate his salary:

1000 × 10 + 1000 × 10 × 15% = 11500 rub.


Piece-progressive

The enterprise has installed skit for processing one part 10 rubles. The production rate is 2000 units/month. Piece rate above the norm - 13 rubles.

The specialist processed 4,000 parts in February. 4000 – 2000 = 2000 parts were exceeded the norm.

Let's calculate his salary:

2000 × 10 + 2000 × 13 = 46000 RUR b.

Piecework-indirect

The company has created a team of 6 people: 1 foreman, 1 assistant foreman and 4 workers. The cost of the work provided to the team is 350,000 rubles. KTU are installed as follows:

  • foreman - 1.4;
  • assistant foreman - 1.2;
  • workers - 1.1.

Let's calculate the salary of each specialist =SKTU = 1.4 × 1 person. + 1.2 × 1 person + 1.1 × 4 people = 7.

The foreman's salary will be =350,000 ÷ 7 × 1.4 = 70,000 rub.

Salary for assistant foreman =350,000 ÷ 7 × 1.2 = 60,000 rub.

Salary of each worker =350000 ÷ 7 × 1.1 = 55000 RUR b.

How to write it in an employment contract?

Any payment system must be specified in the employment contract.

It should indicate what the payment will be for non-working days (namely holidays), set prices, salary amounts, bonuses, prices for the manufacture of each unit of product or provision of services. The fact that the employee will work on a piece-rate basis and that payment will be calculated on a piece-rate basis must be indicated in the employment agreement.

How to indicate it in the staffing table?

IN staffing table in the “Tariff Rate” column you must enter that the employee will be paid according to the piecework system.

It must also be indicated what exactly the employee will receive - percentage or fixed amount.

Conditions of use

Piece form of remuneration is applied provided that the enterprise can express the result of work in any unit of measure: piece, kilogram, liter, meter, etc. A price is set per unit of measure.

I am sure that for the majority of Russian entrepreneurs the question: deal or no deal is not worth it. Of course it's a deal! In a society where money rules, it cannot be any other way. Money is the most powerful incentive. And if you create a direct relationship: the result is money, then you will get the most effective enterprise model.

Indeed, piecework wages have many advantages for the enterprise:

Firstly, Every worker understands that the more he works, the higher his salary. Therefore, if he needs money, and, as we know, there is never too much money, he will literally “die” at the machine, only in order to get as much of this coveted material well-being as possible. And natural human greed, fueled, or one might even say inflamed, by the media, pushes the employee more than ever to give, as they say, “to the fullest.”

Secondly, the deal allows the employer to completely protect itself from lazy or unproductive workers. If an employee does nothing, then he earns nothing. He doesn't have to pay for work he didn't do. And the share of wages in the cost of a unit of production is always constant. The risk of paying for employee idleness is reduced to zero - the employer pays only for those employee actions that led to the desired result.

Third, the transaction, as a rule, is accompanied by full financial responsibility of the employee for the results of his work. In other words, all risks possible marriage products are borne by the employee. Through a system of fines, it fully compensates the employer for all losses incurred by the latter due to the employee’s negligence. And this is fair, although not always legal.

Fourthly, full material liability The employee forces him to treat raw materials and materials more rationally, monitor the consumption of materials and fall into the established norms of technological waste. The employer, in turn, can, and, as a rule, takes advantage of this, to save on the quality of the material. Making candy out of “shit” is the main responsibility of a transaction worker.

Fifthly, the employee treats the tools and equipment entrusted to him more carefully, since the maximum amount of work that the employee can “squeeze” out of them depends on their condition. Often, an employee is forced to make or buy various devices and tools at his own expense to increase his productivity. For the employer, this is another cost saving item.

At sixth, since the employee himself is interested in as much work as possible, the deal allows the employer to reduce the costs of maintaining the structures that control the employee. Indeed, why force an employee to do more and constantly monitor him so that he does not shirk from work, if he himself is eager to “go into battle” - just have time to “throw” work at him. In addition, the transaction leads to the creation at the enterprise of an internal, hyper-competitive environment among employees for the most profitable work, which further encourages them to do as quickly, more and better as possible, and creates additional leverage for the employer to manage, or rather manipulate, employees. What else does an employer need?

Seventh, the transaction implies almost no costs on the part of the employer for training and advanced training of employees. They pay more for skilled labor, and since workers strive for more earnings, they themselves are interested in improving their skills. “Training”, as a rule, occurs by observing older comrades and getting your own “bumps”, since no one will teach themselves to their competitors. Here, as in natural selection, – the strongest survive, and this leads to an increase in the overall efficiency of the enterprise.

And finally, workers who go to work solely for money view it as inevitable, wasted time, and an obligatory payment for subsequent pleasures. Working time is not associated with a full life, therefore their requirements for the surrounding reality during this period are minimal. They do not need to create additional comfortable working conditions. You can get by with minimal necessary set mandatory amenities. They are of little interest in the “working” atmosphere in the team, since everyone is for himself. Yes, and everyone arranges their own workplace - there is no time for ergonomics, the main thing is that it allows for maximum volume. With a minimum of costs - maximum results.

Complete advantages for both the employer and the employee. But while listing the advantages, one cannot fail to note the disadvantages. When there is a transaction, there is only one - it cannot always be applied.

So, let's summarize. The deal is:

  • strong motivation and, consequently, high productivity;
  • high quality of products without additional costs for its maintenance;
  • reducing to zero the risks of increasing product costs due to laziness and carelessness individual workers;
  • reducing costs for monitoring productivity and material consumption; no costs for training and creating a comfortable environment for workers.

This is what most Russian entrepreneurs think. But…

If you have worked in real operating enterprises with their problems, achievements, successes and failures, you must have noticed that all the above arguments often work exactly the opposite.

Let me make a reservation right away that piecework wages can be justified if the following conditions are simultaneously met: the work is low-skilled, the number of operations is limited, the work is temporary, or the employer is not concerned about high staff turnover. If all three conditions have met at your enterprise, then you can use the deal. But even in this case, this will not be the most effective solution.

The only thing that justifies managers who rely on piecework wages is their inability or unwillingness to use stronger, but at the same time more troublesome and complex, methods of motivating their employees.

But first things first.

We all dream of living well, we all strive for material well-being, and for this, as we know, we need money. Much money. So much money. And from all sides we are constantly being told and proven that success and wealth are two inseparable things. And happiness, which, as you know, even though you can’t buy it with money, is somehow not so bright without a material base, and is short-lived. About “paradise in a hut” - this is not about us at all. How can one not resist and not become greedy, self-interested, mercantile, in the good sense of these words. This is a very strong motivation. This is exactly what any manager needs from his employees.

Everything would be fine, but there is one “but” that spoils everything.

All people are lazy. All. There is nothing offensive here. This is the law of nature. Laziness is the engine of progress.

Hard work and even workaholism is one of the manifestations of the multifaceted properties of laziness: either unsettled life personal life and an attempt to escape from complex everyday problems (instead of resolving them) into the illusion of full employment in less problematic work, which occurs most often. Or a desire, even an obsession, to get rid of the piled-up work as soon as possible. But, as you know, work tends to “multiply” without ending. And in parallel with the first job, a second, third, etc. appears.

Thanks to laziness, each person has his own limit of value, but not consciously - at the subconscious level. And for every financially motivated person, a moment comes when the level of his material income becomes equal to his internal material needs, his internal self-esteem. At such a moment, further material motivation stops working, because... stumbles upon an insurmountable barrier of the body’s reluctance to strain once again to obtain extra material benefits.

But what about: “there is no such thing as extra money”? Can not be. Who would refuse extra money if it falls from the sky without any additional stress? But if in order to get this extra money you need to make an effort, and not a small one, then every employee will prefer to rest once again. Let me remind you that we are talking only about material motivation.

I repeat, material motivation always has a limit. Of course, over time this “ceiling” grows for each prosperous employee, and falls for the unfavorable one, but it is always there.

Moreover, often, after a worker's income has reached the limit of his value, material well-being has the opposite effect: an employee with increased needs wants to receive more income for the same work than before. And not getting what he wants, he remains dissatisfied. “No matter how much you feed the wolf, he still looks into the forest.” This ends with his dismissal and transfer to another enterprise.

Piece-rate wages produce a noticeable effect only at the first moment of its implementation - productivity actually increases, sometimes significantly. But a person quickly gets used to everything, so what follows is stagnation and a drop in performance. And additional stimulants are required: deductions, fines or even bonuses, which are not always effective.

Of course, in a transaction, theoretically, the wage fund should directly depend on the volume of products produced. But in practice everything is not so simple.

Firstly, at any enterprise there are so-called office workers and management personnel, who are paid on time or on salaries, and their work, although very important, is, in general, not directly tied to the volume of products produced by the enterprise.

Secondly, in the production itself there are a number of workers, mainly service staff who are not directly involved in the manufacture of products. Their work increases the costs of the enterprise without adding value to the product. Therefore, no matter how paradoxical it may sound, the less they work, the more profitable it is for the enterprise. And if they are on a deal, they will always find something to do with themselves, causing additional harm to the company.

Third, It’s impossible to digitize everything, unless, of course, your company is digging a trench “from sunrise to fence.” There are always jobs, I would even say, there are always jobs, which for one reason or another are not included in the list of approved tariffs. And then the question arises: how to pay for them? This is usually achieved through negotiations with employees, searching for compromises, agreements on some ceiling amounts (i.e. taken “out of thin air”), often tied not to the results of the work performed, but to the time of its completion, because no one knows its exact volume.

Fourthly, Any new employee, no matter how highly qualified he is, cannot immediately and painlessly “merge” into his new working conditions. Each enterprise has its own characteristics, and it takes time to adapt to them. Therefore, for newly hired employees there is a period of entry into new company(I'm not even talking about probation), during which this employee is usually given time payment labor, because at first his productivity will be extremely low, he will not earn anything and will simply quit after the first days of work. But even this period, which usually lasts one or two months, is often not sufficient to achieve the desired productivity. Moreover, no one teaches him or instructs him, because... all the “old” employees are on a deal, and there is no reason for them to waste their time on a newbie. Moreover, he is their competitor (but more on that below). And the new employee himself is forced to “flounder” in his problems and try to “swim out” on his own. Usually, a new employee quits immediately after receiving his first salary, calculated based on piecework, or a little earlier, having estimated what he can get in the end. Therefore, in enterprises with piecework wages there is a very high turnover among newly hired workers, and not only - simply, a high turnover.

Full financial liability, fines, and deductions are also an illusion of insurance for managers against unscrupulous employees, not to mention the illegality of such methods. Firstly, an employee’s wages can only in rare cases cover the damage caused by the manufacture of low-quality products. Secondly, any employee, and especially a good one, must have the right to make a mistake, so he will endure the extortions, considering them unfair, as long as his salary with these fines fits into his cost limit; in fact, the fines are already taken into account in his tariffs. As soon as the manager crosses this line, and this will definitely happen sooner or later, and the employee receives significantly less than he expected, he will either quit immediately or refuse to do difficult work with unpredictable risks next time. In any case, the company will lose good worker for a certain type of work.

In general, with piecework wages, financial punishment practically does not work. An employee is connected to the company in which he works only with money, and when the manager breaks this thin thread, depriving him of his only attachment, the employee simply leaves for another company. Only the force of inertia and that very “known evil” in this company and the unknown in another forces individual workers to remain faithful to their enterprise. But this is rather an exception.

It is obvious that an employee who only needs money from the company, always money and nothing but money, is only interested in producing as much product as possible with the least amount of effort, the volume of which directly determines his earnings. This is achieved by constant violation of technology and exorbitant operation of equipment. He is only interested in the quality of the manufactured product until it is checked by the quality control department or transferred to another site; what happens next with his product is absolutely not important to the employee. And no punishment or convincing the employee that, for example, the condition of the equipment depends on its production, and, consequently, earnings, can change the situation. He is simply not paid directly for this work. He is paid only for the external result, with little control over the process of obtaining this result and, as a result, without representing the consequences either for the result itself or for the objects involved in this process. For an employee, only a limited list of operations with established tariffs is valuable, for which he goes to work. This list does not include maintenance of equipment, adherence to technology, improvement of product quality, or careful handling of company property.

Another problem with piecework wages is discipline. Because the employee seems to be interested in high productivity, it is believed that there is no special need to customize him. He must push himself. But, besides the fact that all workers are lazy, as we have already found out, few of them are inclined to self-discipline, and if you give them free rein, we will get a long build-up at the beginning of the month and a rush at the end before the closing of the reporting period for payroll calculation. It is clear that no planning, rhythm of production, high productivity, product quality, careful attitude There is no need to talk about equipment and tools in such a situation. Even in a transaction, workers must be tightly managed.

But piecework wages give the worker a certain illusion of freedom. Because he is paid only for what he has done, and in this sense he does not owe the enterprise anything: if he did not do it, he did not receive it, then he believes that he has the right to determine for himself what and when he should do. And sometimes it is very difficult to overcome this situation.

In addition to the labor discipline determined by the internal rules labor regulations company, which, incl. determines the duration of daily work, the start and end time of work, and the time of breaks in work, etc., there is a concept: “production discipline”. It includes all aspects related directly to the production process: adherence to technology, fulfillment of approved deadlines and plans, etc. Every manager who counts his income must ensure that the employee completes the required amount of work within a strictly allotted working time interval . This is due not only to the company’s external obligations to its customers regarding the deadlines for fulfilling orders, which is also important, but also purely economic considerations.

The presence of an employee on the territory of the employer always has costs for the latter, even if the employee is not paid a salary. This includes cleaning the territory, security, lighting, ventilation, heating, etc., even labor protection. Therefore, a competent manager is always interested in ensuring that the employee does as much as possible in the strictly allotted time and does not overwork, even with piecework wages. I repeat, in a transaction, achieving this can sometimes be very difficult. Often, instead of properly organizing their working day and getting everything done, employees stay after working hours and go out to work on weekends. Employees are not paid for this time, but the company incurs additional costs. Many managers are forced to put up with this or increase the number of controllers. This is another paradox: the number of managers and supervisors with piecework wages increases compared to time-based wages.

But that's not the worst thing. The transaction requires accurate accounting of all technological operations, which the employee made during the accounting period and recalculating them into his salary. And this is expensive software, and a whole staff of collectors of this information, accountants, bookkeepers, etc. In addition, with each salary payment there will definitely be 10-15% of “cheated” workers, with each of whom someone must deal. To top it all off, add to this list of “servants” of the transaction also specialists who will constantly carry out timing and change existing tariff rates or install new ones when changing technological processes. And this will definitely need to be done.

Another negative side of the deal is the fierce competition among workers within the team. Competition is only good between companies, but competition within a company is unacceptable. Some elements of competition and competition between employees are welcome, but competition should not be allowed.

The fundamental difference between “competition” and “competition”, as I mean it in the meaning of these words, is that competition presupposes victory over an opponent in terms of established rules and thanks to the improvement of one’s own performance, and competition allows for any techniques, incl. aimed at deteriorating the opponent’s performance until his complete destruction.

Therefore, competitions in a team, and even aimed at helping those lagging behind, only strengthen the corporate spirit, improve the business climate, and help improve the skills of employees. In general, they increase the status motivation of employees.

Competition breeds enemies within the team, reduces productivity, makes management dependent on production “stars,” increases staff turnover, and deteriorates the quality of products. There are cases when workers harm each other by secretly damaging a “competitor’s” product or breaking his tools. As a result, not only the competing workers themselves suffer, but also the enterprise.

Competition arises because there is nothing uniting workers in a team; everyone is for himself. They are forced to fight, sometimes literally, for lucrative orders, for new tool, for quality raw materials. In war, as we know, all means are good. It is also known that in war there are no casualties and destruction, and it is primarily the enterprise that suffers from this.

Business managers, most often, do not notice this competitive struggle, or pretend that they do not notice, because competition is good: the strong will survive, the weak will be strengthened. But even in a free market there are rules governing competition that limit monopolies. In an enterprise, if this is not stopped or at least not regulated, then as a result, just like in the market, everything is monopolized by a few employees, who dictate their terms to management. They are not interested in the development of new technologies at the enterprise - why would they need an extra headache, nor in improving their own qualifications - it is easier not to allow other workers with higher qualifications than them into their sphere of interests. It is very difficult to fight these, because... in order to put them in their place, you first need to have an alternative to them in case they leave, but you cannot create an alternative - they will prevent this in every possible way.

Another statement that does not require much explanation: the deal creates temporary workers. An employee motivated only by money will leave the company as soon as he believes that he will be paid more elsewhere than here. Which is what often happens.

In general, there is nothing surprising in what is described above. What you manage is what you get.

Piecework wages motivate only the volume of operations performed at a specific workplace. I repeat, the net deal is not aimed at increasing output finished products enterprises as a whole, but only for irregular bursts of activity in local production areas. As a result, the transaction always increases the production cycle and generates huge production and warehouse inventories, incl. illiquid assets. The logic here is clear: every participant in piecework wages, including not only direct performers - workers, but also teams, sections, workshops, is only interested in producing as much profitable product as possible at his workplace, without caring at all about workload and needs of cooperation neighbors. Therefore in individual moments, when “all the stars have aligned”, and this particular workplace is fully provided with orders, raw materials and semi-finished products, and free production facilities, there is a temporary increase in productivity, and the rest of the time there is sluggish activity waiting for the missing components of the production process. At the same time, every workplace is simply overwhelmed with incomplete orders.

In conclusion, I want to say that piecework wages can be made more effective. To do this, it is necessary to organize the work of the enterprise so that all employees are motivated to common goals enterprises. But time-based wages are better suited for this.

The relationship between an employee and an employer is a complex process of interaction, which is based, first of all, on the main principle: both parties receive material benefits from each other.

In order to implement this task, various ways of organizing the remuneration system in companies are being developed. They can be divided into two large groups:

  • piecework form of payment;
  • time-based form of payment.

Within the framework of this article, the first form will be considered in more detail.

Piecework wages are a more complex phenomenon than time-based wages, as they can include various combinations and options.

Piece wages for modern enterprises is one of the popular forms of wages. It provides for remuneration for labor, which depends on the quantitative and qualitative indicators of the employee over the past period. In other words, payments are made exclusively for the amount of work completed. A bonus amount may be added to piecework payment for various additional indicators.

Concept of remuneration

The organization of remuneration is regulated by all-Russian labor legislation at the following levels:

  • minimum guarantees that an employer is obliged to provide to an employee;
  • tariff agreements of trade unions (or other workers' organizations) representing the interests of workers with employers' unions (at the level of guarantees secured by work results);
  • collective agreements between employers and trade unions (at the level of guarantees that a particular employer can afford);
  • according to tax laws.

Regulations currently in place include:

  • legislative establishment and change of the minimum wage;
  • tax regulation cash income, which are used to pay for labor by organizations, as well as income of individuals;
  • establishment of guarantees from the state.

Russian labor legislation determines following forms wages:

  • tariffs that determine the completion of work of a given volume and given complexity in a limited period of time;
  • at a fixed rate, which is paid to the employee per month in accordance with the established for him job responsibilities and a certain complexity.

The first form is piecework, and the second is time-based (or salary-based).

Both of these forms are required integral part salaries - payments directly for work performed. Another component is added here, which takes into account special special conditions labor. The third element is the incentive portion of the salary. Therefore, an employer who uses an incentive (bonus) system at an enterprise must:

  • make decisions about what he needs to pay, in addition to salary, also bonuses;
  • determine the rules for calculating bonuses.

Remuneration for piecework-bonus work is the sum of the following accruals:

  • payment for the work itself at existing rates;
  • allowances and additional payments for special working conditions;
  • payment of bonuses due to the employee in the event of certain conditions being created.

The concept of piecework wages

Piece wages should be understood as a type of payment (a method of determining wages) in which a monetary reward is paid for each unit of product or volume of work, taking into account the specifics, quality and complexity of production. Here they take into account complicated working conditions, increased danger at work, hazardous conditions, etc.

Main types

Apply the following types payments at modern enterprises:

  • a simple piece-rate bonus form, in which permanent bonuses are paid through the payment of additional monetary remuneration for exceeding established labor standards and the absence of defects in the work performed and products;
  • piecework-progressive, which provides for the establishment of special increased prices for work performed in excess of certain standards established for it;
  • accord-bonus, which is used to estimate the cost of a set of works performed within a certain short period of time (the cost of these works is calculated on the basis);
  • indirect piecework is used in the work of auxiliary divisions of the company.

Main features

The company's incentive system should be aimed at the following:

  • employee motivation management;
  • stimulating staff to achieve the best results in achieving the goals of the business plan in accordance with the company strategy;
  • increasing personal and team performance of employees;
  • establishing a direct relationship between remuneration and other benefits of employees upon their achievement of specific results in accordance with approved work plans;
  • attracting and retaining employees needed by the company;
  • positioning the company as the “best employer”.

The characteristic features of the remuneration system developed in the company under such a system are:

  • application only to those employees who receive wages according to the tariff;
  • dependence of salary on employee performance;
  • no need to constantly accrue bonuses, only if certain indicators are achieved;
  • the need for mandatory application of the regional coefficient, which has its own meaning in each region.

The incentive system must be comprehensive. It is built in accordance with employee motivation factors, their needs and expectations. The use of motivation tools allows the company to reduce staff turnover and increase labor productivity.

Establishing certain bonus rules includes the following types of information:

  • characteristics of the types and features of the procedure for applied material incentives;
  • characteristics of the conditions for calculating bonuses;
  • establishing special numerical values ​​for calculating bonuses;
  • determining the accrual of monetary surcharges;
  • identification of conditions for deprivation of bonuses.

Positive aspects of piecework wages

The advantages of this system for the employer include:

  • the popularity and sophistication of this system, since it allows the employee to be interested in the final performance of his work and the growth of the efficiency of the entire company as a whole;
  • the willingness of staff to work productively, and not just get paid;
  • decline fixed costs firms through labor intensification.

The advantages of this system for the employee include:

  • income directly depends on the quality of the employee’s work;
  • You can hire newbies for any job.

Negative aspects of the system

Like any economic phenomenon, this system also has its disadvantages.

Negative aspects for the employer:

  • complexity of administration, which should be understood as the need to maintain a staff of controllers and accountants (this puts an additional burden on the wage fund);
  • a possible decrease in the quality of work, since the employee may be focused not on the quality of the work performed, but on its quantity (the need for strict control of defects);
  • the level of injuries is higher than under normal conditions (the employee, in pursuit of the volume of work, loses attentiveness and concentration);
  • complexity of the labor standardization process.

Negative aspects for employees:

  • The “ratchet” effect suggests that an increase in the volume of work performed entails an increase in standards. With a constant increase in standards, the employee’s capabilities are at the limit, he ceases to cope and, as a rule, loses interest in productive work.
  • Reduced income when going on vacation or sick leave.

Calculation formula

Let's consider the question of how to calculate piecework wages. The calculation procedure determines the accounting of the number of units of goods produced by the employee. Each unit has its own cost. Therefore, the calculation of piecework wages is based on the quantity of the finished product.

For calculation we use two values:

  • production rate per day (NI);
  • official rate per day.

ZP = NI * D,

where ZP is the employee’s salary, thousand rubles.

With a piece-rate wage system, the following formula is used:

ZP = B * SCH,

where B is the time that a worker needs to perform the necessary operations in relation to a unit of goods, expressed in hours; SP - monetary value of one hour, rub.

Basic prices

Let's consider the question of how to correctly calculate piecework wages and prices for them. The piece rate can be calculated by a rater based on an analysis of the work of an employee or the team as a whole over several months.

The instructions for calculating the piece rate are as follows:

  • Conduct a performance analysis for three, six and twelve months. To do this, all products produced during the analysis period are added up and divided by the number of working days in billing period. Thus it turns out average products produced in one day. The resulting value must also be divided by the number of working hours, to obtain the number of products produced per hour.
  • We provide pricing for manufactured products. To do this, we determine the average daily salary of an employee. To make this calculation, we add up all the employee’s earnings for 12 months, divide them by 12 and 29.4 (average We receive a salary for one day.
  • Let's divide the average daily wage by the number of products produced by a worker in one day. We get the cost of one part.
  • To determine average piece rates, we add up the number of products produced for three, six, twelve months of all employees and divide by the number of days during which the products were produced.
  • We calculate average earnings for the analysis period.
  • We divide the average daily salary by the number of products produced per day. We thus obtain the average piece rate.

Calculation of maternity leave payments (B&R)

Let us consider the features of such payments for piecework wages. How to calculate the amount according to the BiR?

Amount of vacation pay according to BiR:

C = SD x PO,

where SD is the average daily earnings, rub.; PO - duration of vacation, days.

Before that, you need to take into account not only the minimum salary and the minimum insurance period. There are also restrictions on maximum income. Accordingly, the amount of benefits and maternity benefits is calculated from this maximum amount, regardless of the amount of income that exceeds it.

Calculation example

Let’s assume that the organization Akkond LLC has established piecework wages. In November 2017, the employee produced 250 units of goods per month. At the same time, the piece rate for one unit of goods in the company is 30 rubles. Then the employee’s salary will be:

250 units * 30 rubles per unit = 7,500 rubles.

An example of a calculation using a progressive form of remuneration is as follows. Let's take the same worker who produced 250 units. products.

The piece price for it is:

  • up to 100 units - 30 rub.;
  • from 100 to 300 units. - 40 rub.;
  • over 300 units - 50 rub.

The payroll calculation will look like this:

100 units * 30 rub./unit. + 150 units * 40 rub./unit. = 3,000 + 6,000 = 9,000 rub.

Obviously, for a given amount of work, the employee’s wages are higher. Piece-bonus wages can be calculated in the following form.

To all the above conditions we will add a bonus of 20% for meeting production standards, which is 250 units of goods.

Then the employee’s salary will be:

250 units * 30 rub./unit. = 7,500 rub.

The bonus will be:

7,500 * 20% = 1,500 rub.

Total earnings:

7,500 + 1,500 = 9,000 rub.

Calculation of piecework wages using an example showed that the option of a piecework-bonus system is more profitable for the employee.

conclusions

The transition to piecework wages for employees will stimulate labor productivity, and the number of products produced will increase significantly. But the mechanisms on the basis of which payment is made must work smoothly and clearly.

Types and forms of wages and highlighted the piecework wage system as one of the main ones, along with time system. We will tell you more about the piecework form of remuneration in our material.

What is piecework wages?

The essence of the piecework wage system is that wages are paid for the actual amount of work performed, regardless of the time spent. Naturally, piecework wages can be set only for those workers whose work results can be measured quantitatively (for example, the volume of timber harvested, the area of ​​excavated land, or the number of products manufactured).

Accordingly, with a piecework wage system, the establishment of piecework rates is important. In the labor remuneration system, the piece rate determines the cost of a unit of labor result (for example, the cost of 1 piece of a manufactured part). And piecework wages are, in this case, the product of piecework rates and the quantity of products produced.

The use of a piecework wage system does not mean that the employer will not control the working time of each pieceworker. It is the responsibility of each employee to be at the workplace during working hours in accordance with the internal labor regulations and the terms of the employment contract, and the employer’s responsibility is to monitor compliance with this requirement (Article 91 of the Labor Code of the Russian Federation).

Piece wages in an employment contract (sample)

An indication of the piecework form of remuneration as essential condition labor relations with the employee is subject to mandatory inclusion in the employment contract (Article 57 of the Labor Code of the Russian Federation).

In an employment contract with a piecework worker, the wage clause may look like this:

“Set piecework wages to the employee based on:

  • 1,000 rubles for 1 piece. manufactured product of group A;
  • 1,500 rubles for 1 piece. manufactured product of group B.

The planned target for the number of products of both groups to be manufactured in the reporting month is communicated to the employee no later than the 25th day of the previous month.”

It must be borne in mind that if, due to lack of work or failure to fulfill the minimum plan by an employee, his piecework earnings turned out to be less than the minimum wage, but the working month was worked in full, the employer is obliged to pay the employee up to the minimum wage. After all, setting wages below the minimum wage is prohibited by labor legislation (Part 3 of Article 133 of the Labor Code of the Russian Federation). From July 1, 2016, the minimum wage was set at 7,500 rubles per month (Article 1 of the Federal Federal Law No. 164-FZ dated June 2, 2016).

Piece-bonus system

In practice, the piecework form of remuneration is usually used in the form of piecework-bonus payments. Piece-bonus wages are a form that involves not only the calculation of direct earnings taking into account the actual results of labor, but also the establishment of allowances (bonuses) for meeting and exceeding planned targets.

For example, an employment contract with an employee stipulates that exceeding the planned target for the quantity of manufactured products by at least 15% for the reporting month provides for a bonus for the employee in the same percentage of the monthly planned target. The plan for August 2016 was set at 200 units. products. The piece price for one product is 80 rubles. In fact, in September the employee produced 240 pieces. products (overfulfillment was 20%).

Therefore, for August 2016 the employee will be accrued:

  • piecework earnings 19,200 rubles (240 pieces * 80 rubles/piece);
  • bonus in the amount of 20% of the planned target for September 2016. 3,200 rubles (200 pcs. * 80 rub./pc. * 20%).

Total: 22,400 rubles (19,200 rubles + 3,200 rubles)