Formation of wages of workers in construction. Features of wages in construction. Disadvantages of collective piecework pay

The element “Labor costs” reflects the labor costs of all construction and production personnel and line personnel when they are included in the employees of sections (teams) employed directly on construction works Oh. These costs include performance bonuses, incentive and compensation payments.

In accordance with Article 129 of the Labor Code Russian Federation(hereinafter Labor Code of the Russian Federation):

“Salary (remuneration of an employee) remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal , work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments)”.

Pay attention!

Since October 6, 2006, the Labor Code of the Russian Federation has been in force in the version of the Federal Law of June 30, 2006 No. 90-FZ “On Amending the Labor Code of the Russian Federation, Recognizing Certain Regulatory Legal Acts of the USSR as Invalid on the Territory of the Russian Federation and Invalidated Certain Legislative Acts ( provisions of legislative acts) of the Russian Federation” (hereinafter Law No. 90-FZ).

An employee's salary is set employment contract in accordance with the current remuneration systems of the given employer. In accordance with Article 135 of the Labor Code of the Russian Federation, the remuneration systems, including the size of the tariff rates of salaries (official salaries) of additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, the system of additional payments and bonuses of an incentive nature and bonus systems, are established by collective contracts, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

At present, the most widely used economic activity organizations found time-based, piecework and commission systems of remuneration. Firms set their own wage systems. In addition to the above, other systems of remuneration may be provided.

With time (tariff) wages, the employee's earnings are determined based on the time actually worked by him and tariff rate(salary). The tariff rate is understood as a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments (Article 129 of the Labor Code of the Russian Federation).

According to Article 143 of the Labor Code of the Russian Federation, tariff wage systems are wage systems based on the tariff system of differentiation of wages for workers of various categories.

Tariff system of differentiation of wages of employees various categories includes tariff rates, salaries (official salaries), tariff scale and tariff coefficients.

Tariff scale a set of tariff categories (professions, positions) determined depending on the complexity of work and requirements for the qualifications of employees using tariff coefficients.

The main types of time wages are simple time wages and time-bonus wages.

With simple time wages the basis for calculating the amount of remuneration of an employee is the tariff rate or official salary in accordance with staffing organization and the amount of time worked by the employee. If during the month the employee has worked all the working days, then the amount of his earnings will correspond to his official salary, but if not all working hours have been worked, then remuneration will be accrued only for the hours actually worked.

Some organizations use hourly and daily forms of wages as varieties of the time system. In this case, the employee's earnings are determined by multiplying the hourly (daily) wage rate by the number of hours (days) actually worked.

With a time bonus remuneration provides for the accrual and payment of a bonus, established as a percentage of the official salary (tariff rate) on the basis of the provision developed in the organization on bonuses for employees, a collective agreement or an order (instruction) of the head of the organization.

The time-based remuneration system, as a rule, is used when remunerating the labor of the management personnel of the organization, employees of auxiliary and service industries, as well as persons working part-time.

With piecework wages, earnings are accrued to the employee according to the final results of his work, which stimulates employees to increase labor productivity. In addition, with such a system of remuneration, there is no need to control the expediency of using working time by employees, since each employee, like the employer, is interested in producing more products.

The basis for calculating piecework wages is the piecework rate, which is the amount of remuneration payable to an employee for manufacturing a unit of output or performing a specific operation.

Depending on the method of calculating earnings, the piecework wage system is divided into direct piecework, piece-progressive, indirect piecework, and piecework.

With direct piecework In the form of remuneration, remuneration to an employee is accrued for the work actually performed (manufactured products) at established piece rates.

With a piece-progressive form of remuneration, the employee's earnings for the manufacture of products within the established norm are determined at established piece rates, and for the manufacture of products in excess of the norm, at higher prices.

According to article 131 of the Labor Code of the Russian Federation, wages are paid in cash and must be in rubles.

Note!

Other (non-monetary) forms of remuneration may be applied only with the consent of the employee himself, confirmed by his written application, and the share of wages paid in non-monetary form cannot exceed 20% of the accrued monthly wage.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract (Article 136 of the Labor Code of the Russian Federation).

If the labor collective or individual employees refuse to receive their wages in kind (including due to dissatisfaction with the range of goods offered), the employer is obliged to take measures to pay wages in cash or change the range of goods offered, for which on account of wages, workers can agree.

Article 131 of the Labor Code of the Russian Federation establishes restrictions on the payment of wages in bonds, coupons, in the form of debt obligations, receipts, as well as in the form of alcoholic beverages, narcotic, toxic, poisonous and harmful substances, weapons, ammunition and other items, if there are prohibitions or restrictions for their free circulation.

In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid to the employee, as a rule, at the place of work or transferred to the bank account indicated by the employee on the terms determined by the collective agreement or labor contract. Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half a month on the day established by the internal regulations, collective agreement, labor contract.

For the correct calculation of wages, the construction organization must take into account deviations from normal working conditions, which require additional labor costs and are paid in addition to the current rates for piece work.

Surcharges are payments of a compensatory nature related to the mode of work and working conditions.

When performing work in working conditions that deviate from normal (when performing work of various qualifications; when combining professions; when working overtime, at night, at holidays and others) construction and installation organizations are obliged to make appropriate additional payments to employees.

The amount of additional payments and the conditions for their payment are established by organizations independently and are fixed in collective agreements (regulations on wages), while the amount of additional payments cannot be lower than those established by law (Article 149 of the Labor Code of the Russian Federation).

Pay for night work.

Night time time from 22:00 to 06:00. The duration of work (shift) at night is reduced by one hour without subsequent working off (Article 96 of the Labor Code of the Russian Federation).

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by labor legislation and other regulatory legal acts containing labor law norms (Article 154 of the Labor Code of the Russian Federation).

The minimum wage increase for night work is established by the Government of the Russian Federation, taking into account the opinion of the tripartite commission for the regulation of social and labor relations.

The specific amounts of wage increases at night are established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

The basis for payment of overtime work is the appropriately issued order (instruction) for the organization. The work is paid according to the established rates, and in addition:

· for the first two hours of work not less than one and a half times;

· for the following hours not less than double the amount (Article 152 of the Labor Code of the Russian Federation).

To account for overtime work, the T-15 form is used, or such work is drawn up with a time sheet and an accounting statement.

Overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year (Article 99 of the Labor Code of the Russian Federation).

On holidays, work is allowed, the suspension of which is impossible due to production and technical conditions (continuously operating enterprises, institutions, organizations), work caused by the need to serve the population, as well as urgent repair and loading and unloading work.

Work on weekends and non-working holidays is paid at least twice:

· Pieceworkers at least at double piece rates;

· employees whose work is paid at daily and hourly rates, in the amount of at least double the daily or hourly rate;

employees receiving a monthly salary, in the amount of at least a single daily or hourly rate in excess of the salary, if work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in an amount of at least a double hourly or daily rate in excess of the salary, if work was carried out in excess of the monthly norm (Article 153 of the Labor Code of the Russian Federation).

Note that at the request of an employee who worked on a holiday, he may be given another day of rest. In this case, work on a holiday is paid in a single amount, and the day of rest is not payable.

To calculate the average earnings are taken into account all types of payments provided for by the remuneration system used in the relevant organization, regardless of the sources of these payments.

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation approved the Regulations on the specifics of the procedure for calculating the average wage. The procedure for calculating average earnings is determined by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 “On the Peculiarities of the Procedure for Calculating Average Wages” (hereinafter Decree No. 213).

At present, the procedure for calculating the average wage, approved by this Decree, is somewhat outdated due to the entry into force of the new edition of the Labor Code of the Russian Federation.

The calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, a calendar month is considered the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February to the 28th (28th) day inclusive).

In all cases, except for the application of the summarized accounting of working hours, the average daily earnings are used to determine the average earnings.

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days).

Let us consider in more detail the calculation of average earnings for vacation pay.

If leave is granted in calendar days, then the average daily wage is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). We remind you that this procedure has been in force since October 6, 2006 in connection with the amendments made to the Labor Code of the Russian Federation by Law No. 90-FZ. Previously (before October 6, 2006), if vacation was granted in calendar days, the average daily wage was calculated by dividing the amount of wages actually accrued for the billing period by 3 and the average monthly number of calendar days (29.6).

Consider, for example, how the average earnings were calculated before the new edition of the Labor Code of the Russian Federation was put into effect.

Example 1

Since May 10, 2006, an employee of the organization goes on a regular vacation lasting 28 calendar days. His monthly salary is 8,800 rubles. The billing period (February-April) has been fully worked out by the employee.

1) Calculate the average daily wages: (8,800 rubles + 8,800 rubles + 8,800 rubles) / 3 / 29.6 = 297.30 rubles.

2) Determine the amount of vacation pay: 297.30 rubles x 28 days = 8,324.40 rubles.

End of example.

Now let's look at an example of how the average earnings are calculated after October 6, 2006.

Example 2

From October 10, 2006, an employee of the organization goes on a regular vacation lasting 28 calendar days. His monthly salary is 8,800 rubles. The billing period (October 2005 -September 2006) has been worked out by the employee in full.

Let's calculate the average daily wage: (8,800 rubles x 12) / 12 / 29.4 = 299.32 rubles.

Let's determine the amount of vacation pay: 299.32 rubles x 28 days = 8,380.96 rubles.

End of example.

The above examples allow us to note that in accordance with new edition The Labor Code of the Russian Federation, the amount of vacation pay is greater than if they were calculated according to the old procedure, however, this is only true if the employee has worked out the entire billing period.

We add that employers can save on vacation pay if employees' wages have increased in recent months, because the billing period is now 12 months and vacation pay, therefore, will be less than if they were calculated according to the old procedure.

If one or several months of the billing period were not fully worked out or time was excluded from it in accordance with paragraph 4 of Decree No. 213, then the average daily wage is calculated by dividing the amount of actually accrued wages for the billing period by an amount consisting of the average monthly number of calendar days ( 29.4) multiplied by the number of months fully worked, and the number of calendar days in months not fully worked. The number of calendar days in months not fully worked is calculated by multiplying the working days according to the calendar of the 5-day working week falling on hours worked by a factor of 1.4.

Example 3

Since October 11, 2006, an employee of the organization goes on a regular vacation lasting 28 calendar days. The billing period is from October 2005 to September 2006. His monthly salary is 8,800 rubles.

The period from October to August was fully worked out by the employee, and from September 7 to September 30, he was temporarily disabled. Wages for actually worked time in September (for 4 days) amounted to 1676 rubles.

1) Calculate the average daily wage: (8,800 rubles x 11 + 1,676 rubles) / (29.4 x 11 months + (4 days x 1.4)) = 299.32 rubles.

2) Determine the amount of vacation pay: 299.32 rubles x 28 days = 8,380.96 rubles.

End of example.

If leave is granted in working days, then the average daily wage is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

Example 4

On October 8, 2006, the citizen entered into a short-term employment contract for 1 month. The amount of wages 8,800 rubles per month. The employee worked for one full calendar month and, on the basis of Article 291 of the Labor Code of the Russian Federation, he was granted leave 2 working days. The number of working days according to the calendar of the 6-day working week in October 26.

1) Calculate the average daily wage: 8,800 rubles / 26 days = 338.46 rubles.

2) Determine the amount of vacation pay: 338.46 rubles x 2 days = 676.92 rubles.

End of example.

The number of working days in not fully worked months when granting vacations in working days is calculated by multiplying the working days according to the 5-day working week calendar falling on the hours worked by a factor of 1.2.

Example 5

On October 1, 2006, the citizen entered into a short-term employment contract for 1 month. The amount of wages 8,800 rubles per month. On the basis of Article 291 of the Labor Code of the Russian Federation, the employee was granted leave 2 working days. The worker was ill for 3 days (from 16 to 18 October). Salary for October, taking into account the time of illness, 7,600 rubles. The number of working days according to the calendar of the 5-day working week falling on hours worked 19.

1) Calculate the average daily wage: 7,600 rubles / (19 days x 1.2) = 333.33 rubles.

2) Determine the amount of vacation pay: 333.33 rubles x 2 days = 666.66 rubles.

End of example.

The procedure for calculating the average daily wage of an employee for paying vacations and paying compensation for unused vacations, discussed above, also applies if the employee is assigned part-time work (part-time work week, part-time work day).

Recall that the maintenance of summarized accounting of working time is allowed so that the duration of working time for the accounting period does not exceed the normal number of working hours.

Please note that article 104 of the Labor Code of the Russian Federation now, in accordance with Law No. 90-FZ, defines the methodology for calculating the normal number of working hours for maintaining summarized records of working hours:

“The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of workers. For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.”

Note!

When determining the average wage of an employee who is set to the sum, the employer, as a rule, uses the average hourly wage (clause 13 of Decree No. 213), calculated by dividing the amount of wages actually accrued for the billing period by the number of hours actually worked in this period.

According to Decree No. 213, the average wage of an employee is determined by multiplying the average hourly wage by the number of working hours in the period payable.

The average wage of an employee for vacation pay is determined by multiplying the average hourly wage by the number of working hours (in hours) per week, depending on the established length of the working week, and by the number of calendar weeks of vacation.

Consider, for example, how the procedure for calculating the average salary of an employee for paying vacation pay is carried out in accordance with paragraph 13 of Resolution No. 213.

Example 6

From November 1, 2006, an employee who has a summarized record of working time (based on a 40-hour working week) is granted a vacation of 28 calendar days.

The billing period has been fully completed. For the billing period, the employee was paid a salary of 60,000 rubles (5,000 rubles x 12 months). Number of hours worked in November 2005 167, December 176, January 2006 128, February 151, March 175, April 160, May 167, June 168, July 168, August 184, September 168, October 176. Total for the billing period 1988 hours.

Let's determine the average hourly wage: 60,000 rubles / (167 + 176 + 128 + 151 + 175 + 160 + 167 + 168 + 168 + 184 + 168 + 176) = 30.18 rubles.

Let's determine the amount of vacation pay: 30.18 rubles x 40 hours x 4 weeks = 4,828.80 rubles.

The billing period has not been fully completed. An employee was ill for 3 days in February. For the billing period, the employee was paid a salary of 59,205.30 rubles (5,000 rubles x 11 months + 4,205.30 rubles). The number of hours actually worked in the billing period 1964.

Let's determine the average hourly wage: 59205.30 rubles / 1964 = 30.15 rubles.

Let's determine the amount of vacation pay: 30.15 rubles x 40 hours x 4 weeks = 4,824 rubles.

End of example.

It was not by chance that we touched on the procedure for calculating vacation pay for an employee who has a summarized accounting of working time. Please note that by the decision of the Supreme Court of the Russian Federation dated July 13, 2006 No. GKPI06-637, the procedure for calculating vacation pay, specially established for employees with summarized working hours, was declared invalid, as it violates the rights of such employees. In said decision Supreme Court of the Russian Federation noted that an employee who has a summarized record of working time, performing at the initiative of the employer overtime work, paid at an increased rate, is deprived of a part of the average earnings retained by virtue of the law for the period of annual paid leave. In other words, average earnings for the period of vacation for an employee who has a summarized record of working time, is lower than the average earnings of an employee with daily accounting for working time with the same number of overtime work.

The Supreme Court of the Russian Federation in its Decision also noted that the Government of the Russian Federation, in accordance with Article 139 of the Labor Code of the Russian Federation, has the right to establish features for calculating the average wage, but not those that lead to a decrease in its size. At the same time, the Supreme Court of the Russian Federation did not indicate how the calculation of vacation pay should be carried out for employees who have a summarized record of working time.

Thus, the calculation of vacation pay should be made for all employees equally. Therefore, the average daily wage must be calculated in accordance with part 4 of article 139 of the Labor Code of the Russian Federation:

"The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days)".

With regard to the recalculation of the amounts of vacation pay accrued earlier, we note the following. If an employee has applied for a recalculation of vacation pay, in the opinion of the authors of this book, it is better to do this in order not to bring the case to court.

With an increase in the organization (branch, structural subdivision) of tariff rates (official salaries, monetary remuneration), the average salary of employees increases in the following order:

1) if the increase occurred during the billing period, then the payments taken into account when determining the average wage and accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the event with which the maintenance of the average wage is associated, on tariff rates (official salaries, monetary remuneration) of each of the months of the billing period.

Example 7

The employee is granted regular leave from October 21, 2006 for a period of 28 calendar days. The billing period has been fully completed. Wages accrued: from October 2005 to August 2006 5,000 rubles, in September 6,500 rubles (since September 1, the salary of each employee of the organization has been increased by 30%).

Let's determine the average daily wage: (5,000 rubles x 11 x 1.3 + 6,500 rubles) / 12 / 29.4 = 221.09 rubles.

The amount of paid vacation pay will be: 221.09 rubles x 28 days = 6,190.52 rubles.

End of example.

2) if the increase occurred after the settlement period before the occurrence of the event, which is associated with the preservation of the average wage, then the average wage calculated for the billing period increases.

Example 8

The employee is granted regular leave from October 21, 2006 for a period of 28 calendar days. The billing period has been fully completed. Wages accrued from October 2005 to September 2006 5,000 rubles. Since October 1, the salary of each employee of the organization has been increased by 30%.

Let's determine the average daily wage: (5,000 rubles x 12) / 12 / 29.4 x 1.3 \u003d 221.09 rubles.

The amount of paid vacation pay will be: 221.09 rubles x 28 days = 6,190.52 rubles.

End of example.

3) if the increase occurred during the period of maintaining the average wage, then a part of the average wage rises from the date of the increase in tariff rates (official salaries, monetary remuneration) until the end of the specified period.

Example 9

The employee is granted regular leave from October 21, 2006 for a period of 28 calendar days. The billing period has been fully completed. Wages accrued from October 2005 to September 2006 5,000 rubles. Since November 1, the salary of each employee of the organization has been increased by 30%.

Let's determine the average daily wage: (5,000 rubles x 12) / 12 / 29.4 = 170.07 rubles.

The amount of vacation pay paid will be: for the period from October 21 to 31 170.07 rubles x 11 days = 1,870.77 rubles, for the period from November 1 to 18 170.07 rubles x 1.3 x 17 days = 3,774, 02 rubles.

The holiday November 4 is excluded from the calculation, since, according to Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the vacation period are not included in the number of calendar days and are not paid.

The total amount of vacation pay paid will be: 1,870.77 rubles + 3,774.02 rubles = 5,644.79 rubles.

End of example.

A similar procedure for calculating the average wage is provided for when increasing the size of allowances for a qualification category.

For more information on issues related to remuneration, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Remuneration".

Liability for damage caused to the organization in the course of execution job duties, is assigned to the employee, provided that the damage was caused through his fault. This liability, as a rule, is limited to a certain part of the employee's earnings and should not exceed the full amount of the damage caused, with the exception of cases provided for by law (Article 238 of the Labor Code of the Russian Federation).

When determining the amount of damage, only direct actual damage is taken into account; unearned income is not taken into account.

For damage caused to the organization in the performance of labor duties, employees who are responsible for the damage are liable in the amount of direct actual damage, but not more than their average monthly earnings (Article 241 of the Labor Code of the Russian Federation).

Liability in excess of the average monthly earnings is allowed only in cases specified in the legislation.

Liability in the full amount of the damage caused is assigned to the employee in accordance with Article 243 of the Labor Code of the Russian Federation.

Written contracts for complete liability can be concluded by the organization with employees (who have reached the age of 18) occupying positions or performing work directly related to the storage, processing, sale (vacation), transportation or use in the production process of the values transferred to them.

Income tax is the most massive tax. It is used, like all taxes and fees, as a source of budgeting, as well as a regulator of income for various social groups. The tax is a mandatory non-refundable contribution Money state or local self-government bodies in the legally established amounts and within predetermined terms.

Taxpayers of personal income tax (hereinafter PIT) are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources located in the Russian Federation and are not tax residents of the Russian Federation (Article 207 of the Tax Code of the Russian Federation).

According to paragraph 2 of Article 207 of the Tax Code of the Russian Federation:

“Tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the Russian Federation for short-term (less than six months) treatment or education.

3. Regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad, as well as employees of state authorities and local governments seconded to work outside the Russian Federation, are recognized as tax residents of the Russian Federation.

The object of taxation of personal income tax includes the taxpayer's income received:

· in the form of money;

· in natural form;

· in the form of material benefit, as well as the right to dispose of these incomes, which he has acquired.

Income is an economic benefit in cash or in kind, taken into account if it is possible to estimate it and to the extent that such benefit can be estimated.

The taxpayer's income may be attributed to income from sources in the Russian Federation or to income from sources outside the Russian Federation.

If Article 208 of the Tax Code of the Russian Federation does not allow unequivocally attributing the income received by the taxpayer to income from sources in the Russian Federation or to income from sources outside the Russian Federation, then the attribution of income to one or another source is carried out by the Ministry of Finance of the Russian Federation.

According to Article 209 of the Tax Code of the Russian Federation, the object of taxation is the income received by the taxpayer:

· from sources in the Russian Federation and (or) from sources outside the Russian Federation for individuals who are tax residents of the Russian Federation;

· From sources in the Russian Federation for individuals who are not tax residents of the Russian Federation (Article 209 of the Tax Code of the Russian Federation).

tax deductions.

Articles 218-221 of the Tax Code of the Russian Federation provide tax deductions from the income of taxpayers, which are divided into:

standard;

social;

property;

professional.

Standard tax deductions are provided to the taxpayer by one of the sources of income payment, at the choice of the taxpayer, on the basis of his written application and documents confirming the right to such tax deductions.

The right to receive a tax deduction in the amount of 400 rubles for each month tax period applies to all categories of taxpayers and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period by the employer providing this tax, exceeded 20,000 rubles. Starting from the month in which the specified income exceeded 20,000 rubles, tax deduction does not apply.

The right to receive a tax deduction in the amount of 600 rubles for each month tax period applies to each child of taxpayers who support the child, who are parents or spouses of parents, guardians or trustees, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period by the employer providing this standard tax deduction, exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction is not applied.

Article 219 of the Tax Code of the Russian Federation provides social tax deductions , to which the taxpayer is entitled, and which reduce taxable income.

professional tax deductions, provided for in Article 223 of the Tax Code of the Russian Federation, are documented expenses directly related to the receipt of income from entrepreneurial activities, private practice, from the performance of work (provision of services) under civil law contracts.

For more information on issues related to the calculation and payment of personal income tax, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Tax on income of individuals."

The UST is designed to mobilize funds for the implementation of the right of citizens to state pension and social security and medical care.

The composition of the UST does not include and is paid in accordance with federal laws on this type of social insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases (Article 11 of the Federal Law of August 5, 2000 No. of the second Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes”).

On the basis of Article 235 of the Tax Code of the Russian Federation, taxpayers are recognized:

1) persons making payments to individuals:

organization;

· individual entrepreneurs;

individuals who are not recognized as individual entrepreneurs.

Based on Article 236 of the Tax Code of the Russian Federation, payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to individual entrepreneurs), as well as copyright agreements.

The tax base on the basis of Article 237 of the Tax Code of the Russian Federation for taxpayers of organizations is determined as the amount of payments and other remunerations provided for in paragraph 1 of Article 236 of the Tax Code of the Russian Federation, accrued by taxpayers for the tax period in favor of individuals.

When determining the tax base, any payments and remuneration are taken into account (with the exception of the amounts specified in Article 238 of the Tax Code of the Russian Federation), regardless of the form in which these payments are made, in particular, full or partial payment for goods (works, services, property or other rights). ) intended for an individual employee, including utilities, meals, recreation, training in his interests, payment of insurance premiums under voluntary insurance contracts (with the exception of the amounts of insurance premiums specified in subparagraph 7 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation).

The taxpayers specified in subparagraph 1 of paragraph 1 of article 235 of the Tax Code of the Russian Federation determine the tax base separately for each individual from the beginning of the tax period after the end of each month on an accrual basis.

When calculating the tax base, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated on the basis of their market prices(tariffs), and when state regulation prices (tariffs) for these goods (works, services) based on state regulated retail prices.

At the same time, the cost of goods (works, services) includes the corresponding amount of VAT, and for excisable goods, the corresponding amount of excises.

The customer paid a fee for early commissioning of the facility. At the expense of remuneration, the construction organization paid bonuses to employees. Do I need to tax UST payments?

In accordance with Article 236 of the Tax Code of the Russian Federation, the object of taxation is:

“3. The payments and remuneration specified in paragraph 1 of this article (regardless of the form in which they are made) are not recognized as an object of taxation if:

for taxpayers organizations, such payments are not classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period;

for taxpayers individual entrepreneurs or individuals, such payments do not reduce the tax base for personal income tax in the current reporting (tax) period.

Premiums are not subject to UST only if they do not reduce taxable income, in this situation it is necessary to accrue UST on these payments.

Article 255 of the Tax Code of the Russian Federation provides:

“The taxpayer’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements

Labor costs for the purposes of this chapter include, in particular:

2) accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional excellence, high achievements in labor and other similar indicators.

The organization is obliged to take into account bonuses for production results as part of labor costs that reduce taxable profit. The organization cannot change this order.

And the incentive for early commissioning of an object is a bonus for production results. Consequently, these payments are included in expenses that reduce profits and are subject to UST, and the amounts received from the customer are the contractor's income, subject to VAT and income tax.

For more information on issues related to the calculation and payment of UST and insurance premiums for compulsory insurance, you can find in the books of the authors of CJSC "BKR-INTERCOM-AUDIT" "Unified social tax", "Pension insurance" and "Contributions for insurance against accidents" .

Unified forms of primary accounting documentation for accounting for labor and its payment are approved by the Decree State Committee of the Russian Federation on statistics dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” (hereinafter Resolution No. 1). This document was published on April 24, 2004 in Financial Newspaper No. 13, entered into force on April 4, 2004 and, according to the conclusion of the Ministry of Justice of the Russian Federation dated March 15, 2004 No. 07 / 2732-YUD, does not need state registration.

With the introduction of these forms, the unified forms of primary accounting documentation approved by the Decree of the Goskomstat of the Russian Federation dated April 6, 2001 No. 26 “On approval of unified forms of primary accounting documentation for recording labor and its payment” were recognized as invalid (paragraph 3 of Resolution No. 1).

Here is a list of forms specified in paragraph 1 of Decree No. 1 and Instructions for the use and completion of these forms.

1. Unified forms of primary accounting documentation for personnel records (for legal entities all forms of ownership):

T-1 "Order (instruction) on hiring an employee";

T-1a "Order (instruction) on the hiring of workers";

T-2 "Personal card of the employee";

T-2GS (MS) "Personal card of a state (municipal) employee";

T-3 "Staffing";

T-4 "Account card of a scientific, scientific and pedagogical worker";

T-5 "Order (instruction) on the transfer of an employee to another job";

T-5a "Order (instruction) on the transfer of employees to another job";

T-6 "Order (instruction) on granting leave to an employee";

T-6a "Order (instruction) on granting leave to employees";

T-7 "Vacation schedule";

T-8 "Order (instruction) on the termination (termination) of an employment contract with an employee (dismissal)";

T-8a "Order (instruction) on the termination (termination) of an employment contract with employees (dismissal)";

T-9 "Order (instruction) on sending an employee on a business trip";

T-9a "Order (instruction) on sending employees on a business trip";

T-10 "Travel certificate";

T-10a "Service task for sending on a business trip and a report on its implementation";

T-11 "Order (instruction) on the promotion of an employee";

T-11a "Order (instruction) on the promotion of employees."

2. Unified forms of primary accounting documentation for recording working hours and settlements with personnel for wages (for legal entities of all forms of ownership, except for budgetary institutions):

T-12 "Time sheet and payroll calculation";

T-13 "Time sheet";

T-49 "Payroll";

T-51 "Payroll";

T-53 "Payroll";

T-53a "Payroll registration log";

T-54 "Personal account";

T-54a "Personal account (svt)";

T-60 “Note-calculation on granting leave to an employee”;

T-61 “Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)”;

T-73 "Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work."

It should be noted that when hiring a manager, an Order is also drawn up in the T-1 form. At the same time F.I.Oh. the head is entered in the first line (last name, first name, patronymic), in the penultimate and last lines.

According to article 136 of the Labor Code of the Russian Federation wages are paid to the employee at least every half a month.

Many organizations deviate from this norm due to the fact that it is less convenient to issue salaries twice a month, while employees agree to receive it once a month. In this regard, we will consider the issue of administrative responsibility for the payment of wages once a month.

In accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the imposition of an administrative fine is provided for violation of labor legislation. Thus, non-payment of wages every half a month is a violation of Article 136 of the Labor Code of the Russian Federation, and, accordingly, leads to administrative liability.

Collective agreements or local regulations of the organization cannot establish terms for the payment of wages that worsen the position of employees in comparison with the law.

You can, of course, for these purposes, obtain the consent of employees to such actions by receiving statements from them about this. The application can be made in the form of a refusal to receive an advance for certain months of the year (January, February, March, and so on). But the legitimacy of this can be challenged by state labor inspectors, because article 136 of the Labor Code of the Russian Federation does not provide for a change in the terms of payment of wages less than once every two weeks, even on the basis of an application.

Payday should be established by the internal labor regulations of the organization, collective or labor contract. If the day of payment of wages coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day (and not the next day).

Introduction

Course work consists of two parts: theoretical and calculated parts.

The purpose of this course work is to disclose such a concept as remuneration: the most complete consideration of the principles, forms and systems of remuneration; staff motivation in the organization labor process, as well as the practical experience of enterprises in the organization of wages in general.

The study of these concepts is very important, because almost any person enters into labor Relations and knowing what and how his work will be paid for can largely determine his place of work and type of activity.

In the most general form, remuneration of employees is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed. The amount of this compensation has well-defined quantitative limits, since, on the one hand, they must provide the employee with a certain level of satisfaction of his personal and social needs, and the employer should receive the result at this workplace from the employee necessary to achieve the ultimate goal of the enterprise.

As a socio-economic category, remuneration reflects the opposition of the interests of the employee and the employer in their relationship with the work performed by the employee. For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of the ability to work and a member of society. For the employer, the remuneration of employees is always the cost of labor as a resource involved in the production process.

In economic models based on the relationship between the employee and the employer mediated through the labor market, the level of remuneration is affected by the action of market factors (demand, supply, market conditions - territorial, sectoral, professional) and their social regulators (legislative norms, agreements between employees and employers, social and political influences, etc.).

The purpose of the settlement part of the work is to determine the contractual price for the construction of a "Three-story 12-apartment residential building".

Chapter 1. Economic content wages

1.1. The essence of wages

Remuneration of labor is a system of relations related to the provision of payments to employees for their work in accordance with labor laws, regulatory legal acts, collective agreements, agreements, local regulations, labor contracts.

Wage systems serve to create motivation to increase production, improve the quality of construction and installation work, and the efficiency of production in general.

Salary is primarily a reward for labor indicators, depending on the qualifications of the employee, the complexity, quantity, quality of work performed, working conditions, compensation and incentive payments for difficult, dangerous and harmful conditions.

The minimum wage is the amount of monthly wages guaranteed by federal law for the work of an unskilled worker who has fully worked the working time when performing simple work under normal conditions at the workplace.

In the most general form, remuneration is compensation to employers for the work of an employee, corresponding to the quantity and quality of work performed. The amount of compensation has quite definite quantitative limits, since, on the one hand, they must provide: the employee - a certain level of satisfaction of his personal and social needs; to the employer - obtaining from the employee the result necessary for the ultimate goal of the enterprise.

Distinguish between monetary and non-monetary (natural) forms of remuneration.

Salary performs many functions, which together allow us to correctly understand its essence:

Reproductive, which consists in ensuring the possibility of reproduction of the labor force; Stimulating (motivational), aimed at increasing interest in the development of production; Social, contributing to the implementation of the principle of social justice; Accounting and production characterizing the degree of participation of living labor in the process of formation of the price of the product, its share in the total production costs.

1.2 The main elements of the organization of remuneration

Technical rationing of labor is the process of establishing technically justified norms for the expenditure of labor necessary for a quantitative assessment of labor costs and its results.

Quantitative assessments include: norms of time, number of personnel, development of normalized tasks.

The initial estimate of the measure of labor expended is the norm of time. It reflects the amount of working time that an employee of the appropriate qualification must spend to perform a unit of work in certain organizational and technical conditions. Importance also has quality standards. The use of unstressed norms leads to an overestimation of the employee's labor contribution, and hence wages, which is unprofitable for the enterprise, since the cost of production increases unreasonably and profits decrease. In addition, underestimation of the norm adversely affects the stimulating functions.

Thus, the norms are used to set prices, i.e. wages per unit of piece-work performed. With time wages, the norms are necessary for the calculation of normalized tasks. The norms of the number of employees predetermine, along with other factors, the size of official salaries.

The system of tariff regulation is a set of normative materials, with the help of which the level of wages of employees at an enterprise is established, depending on the qualifications of employees, working conditions, geographical location of the enterprise and other industry specifics.

Tariff means the rate of payment for any services, including the rate of wages. Tariff rationing of wages is the establishment of wage rates for workers and employees on the basis of certain tariff standards (tariff rates of the lowest qualification category, tariff scales, salary schemes, tariff and qualification reference books). The tariff system serves as a tool that allows, with a certain degree of approximation to real indicators, to assess the quality of work. Based on the tariff system, other forms of remuneration for employees of enterprises, organizations, and institutions are also being developed. Among them, additional payments to the tariff part of wages and bonuses to it play a significant role.

The forms of the wage system are a mechanism for establishing the amount of earnings depending on the quantitative result and the quality of labor (its complexity, intensity, conditions).

To determine the wages of workers of an enterprise (organization) using traditional approaches to the organization of remuneration, apply:

The tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated.

Tariff rate - a fixed amount of remuneration of an employee for the fulfillment of a labor norm (duties) of a certain complexity (qualification) per unit of time.

Billing of work - assignment of types of labor to tariff categories depending on the complexity of the work performed.

The tariff category is a value that reflects the complexity of the work and the qualifications of the employee.

Qualification category - a value that reflects the level vocational training worker.

Tariff scale - a set of tariff categories determined depending on the complexity of the work and the qualification characteristics of employees using tariff coefficients.

The tariff coefficient is the hourly tariff rate of the corresponding category to the hourly tariff rate of the first category.

Tariff scale

Section 2. Principles, forms and systems of remuneration at enterprises

2.1 To implement the main functions of remuneration, it is necessary to comply with the following principles of remuneration

1) The principle of increasing real wages with the growth of production efficiency provides for the opportunity to receive wages for one's work, depending on the results of the production and economic activities of the enterprise and labor efficiency.

2) The principle of faster growth rates of labor productivity over the growth rate of average wages means maximizing labor income on the basis of development and increasing the efficiency of production.

3) The principle of wage differentiation is designed to take into account the dependence of the labor contribution of each employee in the results of the enterprise's activities on the organization and working conditions, the area of location and industry affiliation of the enterprise.

4) The principle of equal pay for equal work means both the non-admission of discrimination in wages by sex, age and other characteristics, as well as the fairness of the distribution of funds according to the labor contribution of each employee. This is one of the most important requirements for the organization of remuneration at the enterprise, which also consists in the fact that the indicators used to account for labor costs employees, made it possible to evaluate their quantity and quality.

5.1. The current labor legislation (Articles 80, 81 and 83 of the Labor Code) establishes that when remunerating workers, tariff rates, salaries, as well as a tariff-free system can be applied if the enterprise, institution, organization considers such a system to be the most appropriate.

The type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between individual categories of personnel of an enterprise, institution, organization are determined independently and fixed in collective agreements, other local regulations.

Remuneration of labor of managers, specialists and employees is made, as a rule, on the basis of official salaries.

Official salaries are established by the enterprise, institution, organization in accordance with the position and qualifications of the employee.

In order to strengthen the material interest of employees in fulfilling plans and contractual obligations, improving production efficiency and quality of work, bonus systems, remuneration based on the results of work for the year, and other forms of material incentives can be introduced.

5.2. The establishment of forms and systems of remuneration, bonuses and material incentives for employees, the approval of regulations on these issues are carried out by the administration of the organization, enterprise (employer) in agreement with the trade union or other representative body that reflects the interests of employees.

The adopted agreed decisions are reflected in collective agreements developed and concluded in accordance with the laws of the Russian Federation dated March 11, 1992 No. 2491-1 "On collective agreements and agreements" and dated November 24, 1995 No. 176 "On amendments and additions to the law of the Russian Federation" About collective contracts and agreements "".

5.3. The main forms of remuneration for workers in construction are piecework and time.

On their basis, other systems of remuneration have been created and are being applied: piece-bonus and time-bonus, lump-sum and lump-sum bonus, remuneration for collective and rental contracts using labor participation coefficients, labor contribution and without them, remuneration for the performance of normalized tasks temporary workers, etc.

5.4. With piecework wages, the earnings of workers (links, teams) are determined by the volume of work performed (products) and the piecework rate per unit of measurement.

The work performed and presented for payment must comply with the project and the requirements for their quality, provided for by building codes and regulations, standards and other regulatory documents.

Piece rate - this is the amount of wages per unit of work, determined by multiplying the average wage rate of workers by the rate of labor costs for its implementation.

In case of overfulfillment of a given amount of work in the billing period, reduction of standard labor costs and terms of work performance in compliance with the requirements for their quality, piecework earnings may be charged a bonus within the funds provided for these purposes in contract prices (second paragraph of clause 3.17 of the Recommendations). Piecework wages at the same time becomes piece-bonus.

It is advisable to base the use of piecework and piecework-bonus wage systems on enlarged and complex norms drawn up by calculating for the type or set of works, structural element, etc. The starting points for these purposes are the production standards contained in the ENiR and VNiR collections, as well as similar or newly developed standards.

Piecework and piecework-bonus wage systems are most often applied to the volume and range of work assigned to workers in the billing period, usually for a month. The task (order) for the performance of these works is agreed upon and signed by the parties issuing it, in the person of the foreman or foreman, and accepting it for execution, in the person of the foreman or link officer, after which it is approved by the head or chief engineer of the site.

5.5. Piece-by-piece and piece-bonus remuneration systems are used for the performance of larger volumes of work, their complexes, up to the construction site as a whole.

A chord task (order) is issued not for the billing period (month), but for the entire period of work; the wages of the brigade for settlement periods are accrued in the form of an advance payment, and the final payment is made after the completion of the entire task.

Under this system, the relationship between the earnings of the brigade and the volume of finished construction products is strengthened. The amount of wages for the chore task remains unchanged (except for cases of its indexation carried out during the period of the task) and is completely at the disposal of the team, regardless of the actual labor costs for its implementation.

This system increases the interest of workers in the best use of working time, in completing the task with fewer numbers and in reducing the time it takes to complete it. In order to strengthen this interest, bonuses are introduced for the completion of chord tasks, the main indicators of which are: completion of the entire task on time and ahead of schedule; reduction of actual labor costs in comparison with the normative ones;

ensuring high quality construction, which is usually assessed by "acceptance at first sight" - if the requirements of building codes and regulations, standards, compliance with project documentation are fully met.

If there are defects, imperfections, etc. the size of the bonus may be reduced taking into account the costs of their elimination, up to the complete cancellation of the bonus, which should be reflected in the Regulations on remuneration and bonuses for employees under these systems, approved by the organization in the prescribed manner.

5.6. Time and time-bonus wage systems should be used in cases where the worker's earnings cannot be determined depending on the specific amount of work performed due to their diversity, heterogeneity in composition, meters and volumes, etc. In such cases, the worker's earnings are determined by tariff rates (salaries) and hours worked.

In construction organizations, it is advisable to use time and time-bonus wages for workers engaged in the management of hoisting and transport machines (tower and jib cranes, automobile cranes, elevators, mine hoists, etc.), machines and mechanisms by which certain types works with periodically recurring, but not stable volumes of work (rollers, compressors, concrete mixer trucks, tractors, tractors, etc.), as well as for remuneration of workers engaged in auxiliary work, such as:

transport, rigging and loading and unloading operations at the construction site;

repair and maintenance construction machines, means of small-scale mechanization, machine tools, equipment, tools;

installation and maintenance of electrical networks, electrical equipment, electrical equipment;

cleaning and maintenance of the construction site, buildings, structures, services;

warehouse-receiving, storing, issuing materials, tools, inventory, workwear, picking materials, loading and unloading operations in warehouses, etc.

Depending on the specific conditions in organizations, it is practiced to include operators of tower, jib cranes, and other machines in the composition of construction and installation teams. In this case, the calculation of labor costs and wages for the final meter of construction products (type, stage, set of works), on the basis of which the brigade is paid according to the task (alongside), includes the standard working time and wages of the driver. As part of the brigade, the earnings of the driver (including bonuses), as well as other members of the brigade, are determined by the time actually worked and the tariff rate (salary).

For other categories of time workers, normalized tasks can be established, which determine the composition and volume of work, the standard labor intensity of their implementation and the timing of the task with a known number of workers.

The basis for establishing normalized tasks are the norms of labor costs for maintenance, the norms for the number of workers, and the norms for servicing.

The labor cost rate for maintenance is the labor cost (in man-hours) for servicing a piece of equipment, production space or other production units for workers of the corresponding profession and qualification under normal working conditions.

The standard for the number of workers is the number of workers (in man-shifts) of a certain profession and qualification, established to perform a certain volume and composition of work under normal working conditions, rational use means of production and labor time.

The procedure for the development of these standards and their application in setting standardized tasks is set out in the work of VNIPItrud in construction of the Gosstroy of the USSR "Rationing the labor of workers in construction" (M .: Stroyizdat, 1985).

5.7. Bonuses for piece-bonus, piece-bonus and time-bonus wage systems in the pre-reform period were established, as a rule, in the amount of up to 40% of earnings calculated at piece rates, tariff rates and salaries. These restrictions have now been lifted. The amount of these bonuses is determined by the organization within the total amount of funds for wages included in contract prices and construction estimates.

At the stage of negotiating the contract price and concluding a work contract, the amounts of these bonuses can be specially agreed upon and established by the parties based on their share in the average monthly earnings of workers in the previous year.

5.8. Construction and installation and repair and construction organizations may use the forms of remuneration of employees used in collective and rental contracts.

Remuneration of labor and bonuses to workers under collective contracts are based on the use of wage rates per ruble of the volume of construction and installation work. These standards are differentiated according to the types of work, taking into account the different complexity of their implementation and are set, as a rule, for the final product meter: type or set of works, structural element etc.

The standards are developed taking into account the actually achieved level of wages and include, in addition to the tariff part, all types of additional payments, allowances, bonuses, with the exception of payments from the part of the profit remaining at the disposal of the organization.

When renting a contract, the rights of organizations in the field of wages were expanded. Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 01.06.90 No. 217 / 8-36 provided that at rental enterprises centrally established tariff rates and salaries determine the minimum wages for workers of appropriate qualifications, are a form of social protection for workers and act as a state guarantee of a minimum level remuneration for the fulfillment of labor standards.

With this in mind, enterprises and organizations transferred to rent were granted the right, within the limits of available funds for wages, to independently increase the size of tariff rates and salaries in excess of the established minimum levels, without violating the ratios determined by the state tariff system in the wages of workers of various qualifications.

5.9. The subdivisions transferred to a collective and rental contract included not only workers, but all employees of this subdivision. Their remuneration was a certain integration of various systems and forms.

Employees of such units (from the brigade and above), when transferred to internal production cost accounting, were additionally encouraged for saving material resources, additional (in excess of the plan) reduction in the cost of work (manufactured products) at the expense of the funds received as a result of this.

5.10. In order to increase the interest of employees in improving the efficiency of production and labor, organizations can apply, when distributing part of the collective earnings between production participants, labor contribution coefficients - KTV (for units, teams, sections) and labor participation coefficients - KTU (for individual workers in the production team, units, brigades).

Numerical values of KTV and KTU are set according to a set of criteria that increase and decrease their average value, taken as a unit.

5.11. The coefficient of labor contribution, equal to one, is set for the teams of sections and brigades with 100% fulfillment of production indicators and the absence of gross violations of labor protection and safety, labor and production discipline. In case of non-fulfillment by the teams of all established production indicators, the KTV is set equal to zero.

The following indicators (Table 5.1) are accepted as additional criteria for assessing the labor contribution of sections and teams (Table 5.1), which increase or decrease the basic value of KTV = 1.

Table 5.1

Name of criteria	Numerical values of criteria
	for the site	for the brigade

Boosting KTV
Reducing the time for the production of work compared to the task
Reduction of labor costs set by the task
Delivery of completed works, their complexes, objects in general from the first presentation
Reducing the planned cost of work
Step down CATV
Failure to meet the deadlines for the production of work provided for by the task (schedule)
Exceeding labor costs set by the assignment
Failure to fulfill the task to reduce the cost of work
Delivery of objects (works) not from the first presentation
Violation of labor protection rules and safety precautions, occurrence of injuries
Gross violations labor discipline(absenteeism, lateness, etc.)

With the simultaneous establishment of raising and lowering criteria, the final KTV is determined as the difference between these values.

Example. Based on the results of work in February 1999, with overfulfillment of the production target by 15% and compliance with all other indicators, 1,500 rubles were allocated to the construction site to encourage three construction teams from the centralized incentive fund.

According to the Regulations in force in the organization, approved in the prescribed manner, the coefficients of labor contribution (KTV) are determined in the following sizes: brigade No. 1 - 1.2 (for its main role in overfulfilling the task), brigade No. 2 - 1.0, brigade No. 3 for admitted defects, which were eliminated by her, -0.8.

The distribution of the incentive amount between these teams is shown in Table 5.2.

The basic wage fund is determined by piece rates, tariff rates and salaries (column 2).

The estimated basic wage fund is determined by multiplying the basic wage fund by the KTV (column 4 \u003d gr. 2 x gr. 3).

Payments from the incentive fund to each team, taking into account the KTV, are determined by multiplying the basic wage settlement fund by a coefficient equal to the ratio of the total amount of incentive payments to the total size of this settlement fund:

1500: 9923.6 = = 0.1512 (group 5 = group 4  0.1512).

The amount of earnings is the sum of the basic wage fund and payments from the incentive fund (group 6 = group 2 + group 5).

In columns 7 and 8, for comparison, the distribution of payments from the incentive fund without the CTI is shown.

Incentive payments to brigades in this section are determined by multiplying their basic wage fund by a coefficient equal to the ratio of the total amount of incentive payments to the total size of this fund: 1500: 10056 \u003d 0.1492 (column 7 \u003d gr. 2 x 0.1492), and their sum represents the total earnings of the brigade (column 8 = gr. 2 + colum 7).

5.12. Coefficient labor participation workers - KTU, equal to one, is assigned when performing production tasks on time with proper quality and compliance with the rules of labor protection, safety, labor and production discipline.

Table 5.2

		Payments from		Earning without KTV
basic salary, rub.	Settlement fund of the basic salary, rub.	incentive fund, rub.	Amount of earnings, rub.	incentive payments, rub.	amount of earnings, rub.

As additional criteria for assessing the individual labor contribution of a worker to overall results labor, the indicators given in table 5.3 are taken into account.

When applying the labor participation coefficient, the employee's salary cannot be lower than the minimum tariff rate established by the industry tariff agreement for the relevant qualification category.

The wages of employees, determined taking into account the KTU, do not include additional payments for work at night and overtime, on weekends and holidays, up to average earnings, for leading a team (link); benefits for temporary disability and childbirth; average earnings paid in accordance with labor legislation; allowances for tariff rates for the mobile and traveling nature of work, for professional skills, etc.

The KTU of workers can be established when distributing collective earnings, bonuses and payments from the incentive fund or collective earnings as a whole, taking into account the above restrictions.

Table 5.3

Name of criteria	Numerical values of criteria
Increasing KTU
The manifestation of the initiative to master and apply advanced methods and techniques of labor, rational organization labor operations and workplace, contributing to the reduction of labor costs
High intensity of labor, affecting the reduction of the terms of the task
Performance complex operations or combination of professions, assistance in the work of other members of the team
Performing complex and responsible work, the category of which is higher than that of a worker
Reducing KTU
Failure to meet production targets on time, low labor intensity (systematic lagging behind the general pace of collective labor)
Marriage in work due to the fault of the worker, which caused alterations and additional labor costs
Failure to comply in time with the orders of the foreman (foreman, foreman)
Violation of the rules for the operation of machines and mechanisms, mechanized tools
Mismanagement of tools, inventory, fixtures, materials
Violation of safety regulations and fire safety
Being late for work, finishing work prematurely, leaving work without permission, allowing excess breaks in work
Absenteeism, appearing at work in a state of intoxication, suspension from work

KTU members of the brigade are approved by the team of the brigade (or its council) at a meeting by a majority of votes in an open vote on the proposal of the foreman.

Example. A team of 5 workers in February 1999 completed plastering work in the amount of 1600 m 2 with a task of 1430 m 2 (overfulfillment was 12%). All members of the brigade worked 160 hours under normal working conditions without additional pay and allowances for tariff rates (accepted for ease of calculation). The basic wage fund of workers, calculated at tariff rates and set in the assignment, amounted to 2,790 rubles; additional earnings for overfulfillment of the scope of work - 335 rubles. (2790  0.12); the bonus for the wage fund is provided in the amount of 30% or 837 rubles. (2790  0.3); payments from the centralized incentive fund - 422 rubles. (see table 5.2, brigade No. 2). The amount for distribution by KTU is 1594 rubles.

The determination of the wages of workers based on these inputs using the KTU is shown in Table 5.4.

The procedure for calculating indicators in columns 7, 8, 10 is similar to that set out in table 5.2 (columns 4, 5 and 7, respectively).

5.13. The systems and forms of remuneration of workers listed above are considered in relation to normal working conditions. For production and labor conditions that differ from normal, a whole system of compensation payments is used (see section 3 of the Recommendations).

According to their nature and ways of inclusion in the earnings of workers, these payments can be divided into the following groups:

increased tariff rates and salaries: for heavy and harmful, especially heavy and especially harmful work; for workers of the 6th category, engaged in managing powerful and especially complex construction machines and mechanisms for their maintenance and repair; when performing complex special work in special conditions (climbing, underground in mine construction, tunnel and metro construction, etc.);

increasing coefficients to time standards and rates: when performing work in winter, at facilities for reconstruction, technical re-equipment and overhaul, in the aftermath of accidents, natural disasters, etc.;

allowances and surcharges to tariff rates and salaries: with a mobile and traveling nature of work, shift method performance of work, secondment of workers to perform installation, adjustment and construction work, for overtime work, work at night, weekends and holidays.

In addition, a number of stimulating additional payments and allowances are applied: for professional skills, expansion of service areas, for leading a team (link), etc.

These compensation and incentive payments cannot be distributed using labor participation and labor contribution coefficients.

5.14. Almost all systems and forms of remuneration of workers used in construction are based on the use of tariff rates established in the tariff scale (clauses 3.1 and 3.2 of the Recommendations).

The tariff-free system of remuneration allowed by labor legislation can be applied in small teams that are fairly stable and homogeneous in terms of professional qualifications and gender and age composition. This system can only be used to distribute collective earnings among workers, and its indicators cannot be used to determine the amount of funds for wages in contract prices and construction estimates.

Table 5.4

							Earnings without KTU
Members of the brigade (link)	Tariff category	Hourly tariff rate, rub.	naya salary according to the tariff, rub.	Estimated basic salary, rub.	current, bonus and incentive payments, rub.	Total earnings of workers, rub. (group 5 + group 8)	earnings, bonus and incentive payments, rub.	the amount of earnings (group 5 + group 10), rub.

I.N. Alekseev
Yu.D. Borisov
IN AND. Vasiliev
P.I. Gavrilov
A.P. Denisov

With a tariff-free system, the individual salary of each employee 3 represents his share in the wage fund earned by the entire team and can be determined by the formula

	payroll (remuneration) fund of the team to be distributed among employees, rub.;
	qualification level coefficient assigned i-th employee of the team at the time of the introduction of the tariff-free system (in points, fractions of a unit or other conventional units) *;
KTU i -	coefficient of labor participation in the current results of work, assigned i-th employee for the period worked;
	amount of working time worked i-th employee in the period for which payment is made;
	the number of employees in the team participating in the distribution of the wage fund (wages).

* Assignment to an employee of a certain qualification level coefficient is not accompanied by the simultaneous establishment of an appropriate tariff rate or salary for him.

5.15. In modern conditions, when the only source of funds for the remuneration of workers employed in construction and installation works are contract prices and construction estimates, which determine the amount of these funds (see Section 4 of the Recommendations), any of the applicable forms and systems of remuneration should be based primarily on these documents.

When setting production targets for a brigade or other team in terms of the amount of work, the time it takes to complete a certain set of works, or when forming a set of works for a certain period (month, quarter), as well as the amount of funds for remuneration, along with projects or schedules for the production of work, the corresponding indicators of estimates for construction.

Example. A team (or link) of plasterers consisting of 5 workers was entrusted with performing improved plastering of walls and partitions inside the premises in the amount of 3000 m 2 in February-March (see clause 4.16 with an example and tables 4.1 and 4.2 of the Recommendations).

Based on the number of working days (in February - 20, in March - 22), the amount of work to be performed in these months will be 1430 m 2 and 1570 m 2, respectively. Full payment of wages is made after the completion of the entire scope of work, and interim payments can be made in the form of an advance payment in amounts not lower than the basic wage, calculated at a piece rate (205 rubles per 100 m 2) and tariff rates of workers.

The full calculation using Labor Participation Rates (LFCs) is shown in Table 5.5.

It is assumed in the calculation that the remuneration for the length of service to workers is paid monthly within the limits of their total annual amount.

Since the labor participation rate applies to the distribution of earnings and bonuses and cannot relate to guaranteed individual payments, the distribution fund (RF) can be determined by the formula:

For the conditions of this example, the distribution fund is:

RF \u003d (6150  1.2-5216.8)  1.15 \u003d 2488 rubles. (column 11 of table 5.5).

The total amount of workers' earnings (column 12 of table 5.5) is the sum of the indicators in columns 6, 7 and 8, multiplied by the regional coefficient of 1.15, and the indicators of colum. eleven:

(5216,8 + 597,6 + 523,4)  1,15 + 2488= 9776,6.

The limitation of the total amount of workers' earnings is the amount of funds for wages determined in the construction estimate (column 8 of Table 4.2), reduced by the amount of annual and one-time payments falling on the period of the assignment, for example, vacation pay, etc., i.e. e.:

FOT  SOT - PV r , (5.3)

For the conditions of the example in question, this would be:

9776,6 < (10800 - 713,6) или 9776,6 < 10086,4,

The transformation of inequality (5.3) into equality is possible with the complete coincidence of the actual and normative structure and the amount of labor costs of workers for the amount of work performed.

Table 5.5

The composition of the brigade (link)	Wage category of workers	Hourly tariff rate, rub.	Number of hours worked	Basic salary, rub.	Supplement for prof. skill, rub.	Remuneration for the length of service based on the time the task was completed, rub.	Labor participation rate, KTU	Estimated basic salary, rub. (gr. 6 x gr. 9)	Distribution of earnings and bonuses, rub.	Total amount of earnings, rub.

B.P. Andreev
HELL. Bobrov
E.P. Volkov
IN AND. Grigoriev
A.I. Davydov

5.16. The procedure for calculating the remuneration of time workers is similar to that set out above, with the difference that instead of the amount of work in physical terms, they set the standard work time based on projects and work schedules.

An exception may be complexes of mechanized works for planning construction sites and territories, digging pits and trenches, constructing roadbeds for roads and railways, laying foundations and pavement roads, railway superstructure, hydromechanized excavation, pile driving, etc.

The inclusion of drivers of material handling and similar machines in the composition of construction teams may be of limited use, since they simultaneously serve many specialized teams and links of workers. In this regard, the drivers of these machines can be included in the enlarged integrated teams of the final construction products, whose wages are paid for the object as a whole or for the completed set of works.

At the same time, it should be borne in mind that the tariff rates and earnings of machinists are higher than the average for a construction team, which usually creates psychological discomfort in a single production team during the distribution of earnings.

The remuneration of certain categories of time workers can be made according to the established monthly salaries. These are, first of all, drivers of electric and auto trucks, transport and harvesters, self-propelled mechanisms, storekeepers and weighers, and some others. It is advisable to take into account the funds for remuneration of their labor in contract prices and estimates for the construction of the facility as a whole and attribute it to the corresponding cost items.

The remuneration of the majority of workers of other professions (watchmen, watchmen, cleaners, stokers, etc.) is made at the expense of overhead costs, provided for in their norms, and additional calculations to justify the amount of funds for remuneration of their labor in contract prices and construction estimates are not required. The exception is workers of the specified professions, who are engaged in the operation and maintenance of the life of rotational camps.

Monthly salaries of the said workers, when working under normal working conditions, are established, as a rule, in the amount of the monthly tariff rate of construction workers of the 1st-3rd categories.

5.17. Remuneration for the labor of managers, specialists and employees is carried out according to official salaries established by organizations and enterprises based on the available funds for these purposes, which are contained in overhead costs.

When appointing an employee to a specific position and setting his official salary, it is necessary to be guided by the Qualification Guide for the Positions of Managers, Specialists and Employees, approved by the Decree of the USSR State Labor Committee and the All-Union Central Council of Trade Unions of March 27, 1986 No. No. 19/2-3-177, dated 23.02.89 No. 70/5-108, as well as additions to the industry-wide qualification handbook - Qualification characteristics of the positions of managers, specialists and employees of construction organizations, approved by resolutions of the USSR Gosstroy dated 03.07.87 No. 131 and dated September 16, 1987 No. 210, taking into account the changes due to the transition to market relations.

In order to increase the efficiency of their work, bonuses and additional payments of an stimulating and compensatory nature may be established to the official salaries of these employees. For the same purposes, by analogy with measures for workers, special forms of remuneration and incentives can be introduced, for example, using the KTV and KTU, the coefficient-share system of remuneration of executives, specialists and employees of the management apparatus of the organization (enterprise).

In addition, these employees may be paid bonuses, incentives, remuneration, depending on the results of the organization's activities and the specific contribution to them of the departments of the management apparatus and each employee.

5.18. When setting the size of official salaries for managers, specialists and employees, it is advisable to use the traditionally established ratios in the level of remuneration of various categories of workers, which in some organizations are often unreasonably violated, which leads to various kinds of conflicts and labor disputes.

Taking into account that in modern conditions, the size of official salaries of workers, as well as the tariff rates of workers, are very dynamic and must be indexed quarterly in the prescribed manner, it is advisable for organizations and enterprises to have approved by management in agreement with the trade union or other representative body that reflects the interests of employees, a system of correlations between the tariff rates of workers and official salaries of managers, specialists and employees. The basis of such a system can be the indicators given in Table 5.6, calculated in accordance with the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115.

5.19. Additional payments and allowances of a stimulating and compensatory nature may be established for the official salaries of managers, specialists and employees.

Bonuses for high achievements in labor and for the performance of particularly important work for the period of its implementation by the heads of departments, specialists and employees can be set in the amount of up to 50% of the official salary at the expense and within the savings of the wage fund of the corresponding category of employees. This allowance can also be set for the heads of organizations, depending on the overall results of work, primarily for the fulfillment of obligations under contractor agreements and indicators of financial and economic activity.

Surcharges for combining professions and temporary substitution of absent employees are established within the limits of the savings in the wage fund received as a result of this. At the same time, additional payments for the performance of duties of temporarily absent heads by their full-time deputies are not made.

Line managers and specialists of construction organizations working at least half of their working time in hazardous and especially harmful conditions labor, official salaries are increased respectively to 12 and 24%.

Foremen, heads of sites and other departments, specialists and employees working in multi-shift mode, at night, on weekends and holidays, with a mobile and traveling nature of work, on a rotational basis of work, when sent on a business trip to perform installation, adjustment and construction work are paid allowances and additional payments to official salaries in the manner and amount established for workers (clauses 3.8, 3.9, 3.12 of the Recommendations).

In a similar manner, payments are made to managers, specialists and employees according to regional coefficients, northern allowances, remuneration for length of service, etc. (clauses 3.14-3.16 of the Recommendations).

5.20. Based on the current labor legislation, construction organizations and enterprises can develop and use the Unified tariff scale for remuneration of their employees (ETC).

Table 5.6

Positions	Monthly official salary in relation to the monthly tariff rate of a worker of the 1st category

1. Production associations, trusts
Head, chief engineer of the construction and installation association
Manager (chief), chief engineer of a trust and an equivalent organization
Main: mechanic, technologist, surveyor, hydrogeologist, mine surveyor, power engineer, welder, economist, dispatcher
Heads of departments: production, technical, production preparation, auxiliary production, quality control of construction work, operation and repair of machines and mechanisms, design, equipment
Heads of departments: planning and economic, labor and wages, financial, labor protection, estimated contractual, equipment
Heads of laboratories: construction, economic analysis, labor organization and management
Heads of departments: capital construction, control and revision, transport, logistics
Heads: design and estimate bureau, design group, organization of construction and production of works
Head of Human Resources
Head of the legal department
Head of Department social development
Head of the Civil Defense Staff
II. Construction and installation departments and related organizations
Head, chief engineer
Main: mechanic, power engineer, dispatcher
Heads of departments: production and technical, operation and repair of machines and mechanisms, operational production, equipment
Heads of departments: planning and economic, labor and wages, logistics
Head of Human Resources
III. Specialists of construction and installation trusts, departments and equivalent organizations
Leading: designer, technologist, surveyor, engineer for organization and
labor rationing, architect
Engineers: designer, technologist, surveyor, architect:



Engineer for the organization and regulation of labor:


Leaders: engineers of other specialties, economist, accountant, accountant-auditor
Engineers of other specialties, economist, accountant, accountant-auditor, legal adviser, psychologist, sociologist, physiologist:


Dispatchers
Technicians of all specialties:


IV. Line staff
Senior foreman (site manager)
Foreman, chiefs: repair shop, operation areas and devices crane runways, scheduled preventive maintenance, relocation of construction machines and mechanisms, head of ancillary production, head of the production and assembly site
Foreman, site mechanic, senior mechanics of operation sites and installation of crane tracks, preventive maintenance, relocation of construction machines and mechanisms, senior site foreman, UPTK workshops
Site mechanics (listed above)
Head of loading and unloading section
Foreman of the site of loading and unloading operations
V. Employees
Heads: office, central warehouse, senior merchandiser
Head of the typing bureau, seniors: cashier, collector, inspector, merchandiser, translator-dactylologist, stenographer of the 1st category
Cashier, collector, inspector; managers: archive, household, warehouse, copying and copying bureau, photographic laboratory; stenographer II category, typist I category

Secretary-typist, supply agent, accountant, draftsman, clerk, archivist, contractor, accountant, timekeeper, copyist, freight forwarder, head of the storage room
Note. The coefficients given in Table 5.6 do not apply to employees of mine construction, mine sinking and mine installation organizations in the ferrous and non-ferrous metallurgy, coal and shale industries, tunnel and metro construction, where higher tariff rates and official salaries are set.

When developing an ETC, the following principles should be followed:

to maintain the current system of tariffing for the professions of workers and positions of managers, specialists and employees in order to ensure the possibility of using the regulatory framework in the field of labor and its payment that has been created over decades;

take as a basis the ratios established in construction in the sizes of tariff rates and official salaries of employees (tables 3.1, 3.2 and 5.6 of the Recommendations);

establish in the ETC for all categories of workers tariff coefficients for 18 categories (similar to the ETC for the public sector).

Example. Table 5.7 shows an exemplary unified tariff scale for the remuneration of employees of construction organizations by consolidated categories and positions, containing 18 categories, by analogy with the Unified tariff scale established for budgetary organizations.

The tariff coefficients given in it (second line) are determined by the Decree of September 17, 1986 No. 1115 "On improving the organization of wages and the introduction of new tariff rates and official salaries of workers in the production sectors of the national economy", which were included in the estimated regulatory base of 1991.

Tariff coefficients for the first 6 digits are taken directly from tariff scale, established by the specified resolution, and for 7-18 categories are calculated as the ratio of the relevant tariff rates and salaries of employees to the tariff rate of the worker of the first category (clause 2 of table 3.1 and tables 3.2 and 5.6 of the Recommendations).

If a construction organization represented by a manager (employer) and a trade union or other representative body that reflects the interests of employees deems it appropriate to introduce higher tariff coefficients, then they can be combined with the original tariff scale for the relevant categories.

Table 5.7 shows the possibility of such a combination with any ETC established for the public sector by Decrees of the Government of the Russian Federation No. 823 of 24.08.95 and No. 309 of 18.03.99 (third and fourth rows from the top).

5.21. A single tariff scale for wages should be introduced by decision of the general meeting or conference of the organization's (enterprise's) employees. Remuneration of labor on its basis, taking into account all payments of an incentive and compensatory nature, social guarantees and benefits, should be made within the funds received for these purposes from customers in accordance with contract prices and construction estimates.

5.22. When using the Unified tariff scale adopted in the organization, certain deviations from it are allowed, due to specific circumstances. This, in particular, applies to the establishment of the official salary for the head of the organization (employer), on whose professionalism and authority the success of the organization often depends to a decisive extent, especially when concluding work contracts, participating in contract tenders, etc.

Such derogations are provided for, for example, by Decree of the Government of the Russian Federation of March 21, 1994 No. 210 "On the conditions for remuneration of heads of state enterprises when concluding employment contracts (contracts) with them", letter of the Ministry of Labor of Russia of April 28, 94 Ns 727-RB on the application of the specified resolution, the Sectoral Tariff Agreement for the construction and building materials industry of the Russian Federation for 1998-1999.

These normative legal acts apply to state organizations and enterprises, to joint-stock companies in which the state-owned block of shares provides more than 50% of the votes at the shareholders' meeting. In joint-stock companies, where a block of shares providing less than 50% of votes at a shareholders' meeting is in state ownership, these terms of remuneration may be established for the general (executive) director by a decision of the Board of Directors or a shareholders' meeting at the proposal of a representative of the executive authority in the joint-stock company.

In accordance with the mentioned documents, the official salaries of the heads of the organizations listed above are established depending on the number of employees in the following multiple of the monthly wage rate of a worker of the first category of the main profession:

with the number of employees up to 100 people - 4.101 - 200 people. -6,201-500 people -8.501-1000 people - 10.1001-1500 people-12.1501-10,000 people-14, more than 10,000 people - 16.

In table 5.7, the official salaries of managers (12-18 categories) exceed the wage rate of a worker of the first category only 2.96-4.6 times (at a minimum) and 5.1-10.07 times (at a maximum).

Similar deviations from the Unified Tariff Scale adopted by the organization may be allowed in the contract form of hiring any highly qualified employee, including workers, for example, to perform non-traditional, especially complex work for the organization during the restoration of unique architectural and historical monuments, etc. In such cases, the size, terms of remuneration and incentives for employees should be reflected in the contract (labor contract) being concluded.

5.23. In addition to the systems and forms of remuneration discussed above (clauses 5.3-5.7 of the Recommendations), which provide for the payment of appropriate bonuses, organizations use other types of bonuses and incentives for employees for the results of their work and production and economic activities of the organization as a whole. The main ones are.

employees of construction and installation organizations is carried out on the basis of the provisions of the following regulations:
Labor Code of the Russian Federation (Labor Code of the Russian Federation);
Sectoral tariff agreement for the construction and building materials industry of the Russian Federation for 2000-2001 (registered with the Ministry of Labor of Russia on March 3, 2000 No. 1470-VYa) (hereinafter referred to as the Sectoral Tariff Agreement);
Industry tariff agreement on special construction of the Russian Federation for 2000-2001. (registered with the Ministry of Labor of Russia on March 21, 2000 No. 1840-VYa);
other normative acts regulating the labor legislation of the Russian Federation;

In accordance with current legislation setting the size of tariff rates and salaries, forms and systems of remuneration is the right of the organizations themselves and is fixed in collective agreements. When remunerating individuals, a tariff or tariff-free system of remuneration is used (Article 80 of the Labor Code of the Russian Federation).

Tariff system is a set of regulatory documents (materials), with the help of which wages are differentiated depending on the complexity and conditions of work, the degree of qualification and quality of work of the employee and other factors.

In construction, two generally recognized forms of tariff wages are used - time and piecework. At time wages the salary of a worker or employee is determined in accordance with his qualifications and the amount of time worked.

Such remuneration is applied, as a rule, in cases where the work of an employee cannot be normalized or the work performed cannot be reasonably accounted for. The sphere of distribution of time wages is managerial and administrative personnel, duty personnel (locksmiths, plumbers, electricians), workers, repairing and servicing machines.

Employees transferred to time wages, depending on the category assigned to them, are set an official salary (managers, employees, technical performers) or a tariff rate (for workers).

The official salary is the amount of wages for a fully worked month, the tariff rate is the amount of wages per unit of time.

The categories are established depending on the complexity of the work performed in accordance with the official salary schemes adopted at the enterprise (for managers, specialists, technical performers) or tariff and qualification reference books (for workers) used at the enterprise.

Tariff-qualification reference books of works and professions of workers (TKS) are also used for the tariffing of work.

Differentiation of wages is carried out using the tariff scale, the construction of which provides for:

the scale of tariff categories and the scale of tariff coefficients corresponding to it (the higher the category, the higher the tariff coefficient);
the value of the minimum tariff rate for the I tariff category.

Depending on the nature of the work performed and the conditions for organizing production and labor, a simple time-based and time-based-bonus wage system is used.

With a simple time wage, the employee receives wages for the amount of time worked. In this case, wages are determined by multiplying the tariff rate of the category assigned to the employee by the number of hours or days worked and paid.

Example 1 The hourly rate of a third-class locksmith on duty is 20 rubles. 20 kop.
In April 2001, he worked 167 hours.
The employee's salary will be:
3373 rub. 40 kop. (20 rubles 20 kopecks x 167 hours).

With time-bonus wages, the employee, in addition to the main salary, receives bonuses for achieving established quality indicators.

An employee has the right to receive a bonus if he has fulfilled the indicators and conditions of bonuses established by the regulation on bonuses (collective agreement). The administration is obliged to reward the employee in amounts not less than those established by the current regulation.

Example 2 From example 1, based on the results of work for the month, the locksmith was given a bonus of 50% of the tariff rate.
tariff rate - 3373 rubles. 40 kopecks;
premium - 1686 rubles. 70 kop. (3373 rubles 40 kopecks x 50%);
total - 5060 rubles. 10 kop.

The wages of managers, specialists and other employees who are assigned official salaries are determined by dividing the established monthly salary by the calendar number of working days in the month and multiplying the amount received by the amount of time actually worked.

In addition to the official salary, employees can also receive bonuses.

Example 3 In April 2001, the head of the personnel department worked 15 days out of 21 working days according to the schedule. According to the staffing table and the order of the head, the employee is set a salary of 3300 rubles. The monthly premium amounted to 30%.

Monthly salary will be
salary - 2357 rubles. 14 kop. (3300 rubles / 21 days according to the schedule x 15 days);
premium - 707 rubles. 14 kop. (2357 rubles 14 kopecks x 30%);
total - 3064 rubles. 28 kop. (2357 rubles 14 kopecks + 707 rubles 14 kopecks).

At piecework wages the employee receives wages depending on the amount of work performed at established piece rates per unit of high-quality products, expressed in natural terms.

When using piecework wages, time standards, production rates, piece rates are applied. Norm of time - the time required to complete a unit of good quality work under normal working conditions.

Production rate - the amount of good-quality work that a worker must perform (work out) within a certain time under normal working conditions.

piece rate - the established wage rate per unit of good quality work.

Varieties of piecework wages - direct piecework, piece-bonus, piece-progressive, piecework, indirect.

With direct piecework wages, wages are calculated depending on the amount of work performed, based on piecework rates per unit of good-quality products.

Example 4 According to the norms for construction, installation and repair and construction works (ENiR), the norm of time for the work assigned to the carpenter for April 2001 is 180 hours.
The employee was assigned the IV tariff category, which corresponds to the tariff rate of 2200 rubles. per month - Works are also assigned to the IV category.

At the end of the month, the works were fully accepted with satisfactory quality.

The monthly salary will be:
tariff rate - 2371 rubles. 26 kop. (2200 rubles / 167 hours (norm of working time for April with a 40-hour working week) x 180 hours);

Example 5 The turner of the workshops of the construction and installation organization was assigned the III tariff category.
In April 2001, the employee made:
75 units products A (works are classified as category III, piece rate - 30 rubles per unit);
50 units products B (works are assigned to category IV, piece rate - 34 rubles per unit);
Items received without defects.
The monthly salary will be:
piece rate for product A -2250 rubles. (30 rubles x 75);
piece rate for product B - 1700 rubles. (34 rubles x 50);
total - 3950 rubles.
In case of piece-bonus wages, the employee is additionally charged a bonus for fulfilling the conditions and indicators of bonuses.
The bonus (however, as with time wages) can be set in a fixed amount or as a percentage of the employee's tariff rate (any other amount of wages).

Example 6 From example 4, based on the results of work for the month, the carpenter, on the basis of an organization order, was awarded a bonus in the amount of 500 rubles.
The monthly salary will be:
tariff rate - 2371 rubles. 26 kopecks;
premium - 500 rubles;
total - 2871 rubles. 26 kop.

Example 7 From example 5, for the production of high-quality products and the timely provision of the organization’s garage with spare parts, according to the organization’s order, a turner was assigned a bonus in the amount of 50% of the accrued wages.
April salary will be:
salary based on piece rates - 3950 rubles;
premium - 1975 rubles. (3950 rubles x 50%);
total - 5925 rubles.

With piecework-progressive wages, output within the established norm is paid at the basic fixed rates, and output in excess of the norm is paid at higher rates. With this form of remuneration, bonuses to employees can also be used.

Example 8 From example 5, according to the issued employee, along with 70 units for a month, products A and 40 units. products B

The works are assigned to the III category and the following piece rates are set:
for product A: within the task - 30 rubles; over the task - 32 rubles. for a unit;
for product B: within the task - 34 rubles; over the task - 38 rubles. for a unit;
In April, the employee produced 75 units. products A and 50 units. products B.
The monthly salary will be:
for item A
piece rate within the norm -2100 rubles. (30 rubles x 70 pieces);
piece rate above the norm - 160 rubles. (32 rubles x 5 pieces);
for item B
piece rate within the norm - 1360 rubles. (34 rubles, x 40 pieces);
piece rate above the norm - 380 rubles. (38 rubles x 10 pieces);
total - 4000 rubles.
In the case of piecework remuneration, a team or an individual employee is given a piecework task, a deadline for its implementation and the amount of wages are set.
In combination with bonuses for reducing the standard time of a piece job, a piece-bonus wage is used.
The total amount of wages for an assignment or alongside (with bonuses) is distributed among the members of the brigade in proportion to the time actually worked by each member of the brigade and the hourly tariff rate of the category assigned to him.
The difference between the amount of wages along with and the tariff rates of employees based on the actual working hours (surcharges) between the members of the team is distributed according to the earnings coefficient. When calculating the wages of the members of the brigade by the coefficient of earnings, the wages of each member of the brigade are first calculated according to the tariff by multiplying the hourly tariff rate of the category assigned to him by the number of hours actually worked in a given month, then the coefficient of earnings is determined by dividing the total amount of earnings by the total amount of wages according to the tariff.
The salary of each member of the brigade is calculated by multiplying his salary by the coefficient of earnings.
Example 9 A team of three people was awarded 9300 rubles for the work performed on the side-task.
The distribution of wages is given in table. one.
The amount of wages according to the tariff - gr. 4 x gr. 5;
running-in coefficient - total gr. 8/ /total gr. 6;
the amount of wages along with - wages according to the tariff (column 6) x coefficient of earnings (column 7).
The distribution of wages between the workers of the brigade can also be made using the coefficient of labor participation (KTU), which is a generalized quantitative assessment of the personal contribution of each member of the brigade to the final results of work.
The procedure and conditions for the application of KTU for brigades and certain categories of workers are discussed and adopted by the council of the labor collective and approved by the head of the organization. Members of the labor collective must familiarize themselves with them and give their consent to their application.

Unit is used as the base value of KTU. The value of the KTU of each member or team of the team can be equal to the base (one), more or less than it in any range (for example, from 0 to 1.5) depending on the contribution to the overall results, assessed according to the criteria adopted by the organization. The list of indicators and KTU values that increase or decrease the base coefficient is determined by the KTU scale adopted at the enterprise.

For an objective assessment, a record of the quantity and quality of work performed by each employee is organized. The decision to establish the members of the KTU brigade is made monthly at a meeting of the meeting by open voting and drawn up in a protocol, which, together with the task order and the time sheet, is transferred to the accounting department.

Example 10 From example 9, the distribution of wages is made according to the established employees of KTU (column 7, table 2).

The calculation of the earnings of each of the employees should be carried out in the following order:

1) salary according to the tariff - 7149 rubles;
2) piecework earnings - 2151 rubles. (9300 rubles - 7149 rubles) (total for gr. 9);
3) established KTU: Grigoriev - 1.2 (for the leadership of the brigade); Pashin - 1.0; Nikolaev - 1.1 (systematic performance of work in a related profession);
4) the calculated value used for the distribution of piecework earnings. It is necessary to multiply the amount of the tariff wage by the coefficients of labor participation and add up the resulting products for each of the employees (total for column 8).
5) the amount of piecework earnings per unit of the sum of calculated values: total for gr. 9 is divided by the total for gr. 8 (2151 rubles / 7884.90 == 0.272799);
6) the amount of piecework earnings for each employee is calculated: gr. 8 is multiplied by the run-in distribution factor.
7) wages of the employee along with: gr. 6 + gr. 9.

Example 11. The link of plasterers of three people (Grigoriev - IV category, Pashin - III category, Nikolaev - III category) was entrusted with work, for the implementation of which, in accordance with the ENiR, it is necessary to spend 540 man-hours. - Works according to ENiR are carried out by a link of three workers: IV category (two) and III category (one).
Tariff rates for employees of the enterprise: III category - 1260 rubles. per month; IV category - 1340 rubles. per month.
The work was completed in a month in full, while it was worked out by: Grigoriev - 156 hours, Pashin - 176, Nikolaev - 158 (the norm of working time per month is 176 hours).
In order to calculate the wages for each of the employees, it is necessary to determine the total amount of wages for the entire amount of work performed. The average category of work is (2 x 4 + 3) / 3 = 3.66.
The amount of remuneration for the entire scope of work in accordance with the tariff rates adopted at the enterprise is 1313 rubles. (1340-00 x 0.66 +1260-00 x 0.34).
The hourly tariff rate for the work performed is 7 rubles. 46 kop. (1313 rubles / 176 hours (norm of working time in a month).
piecework unit rate for the amount of work performed - 4028 rubles. (7 rubles 46 kopecks x 540 hours).
The amount of wages of each employee of the link will be:
based on the tariff rate established by the employee:
Grigoriev - 1188 rubles. (156 x (1340/176));
Pashin - 1260 rubles. (176 x (1260/176));
Nikolaev - 1131 rubles. (158 x (1260/176));
total - 3579 rubles;
piecework earnings - 449 rubles. (4028 rubles - 3579 rubles);
distribution coefficient of running in - 1.12545 (4028 rubles / 3579 rubles);
amount of wages along the line for the month:
Grigoriev - 1337 rubles. (1188 rubles x 1.12545);
Pashin - 1418 rubles. (1260 rubles x 1.12545);
Nikolaev -1,273 RUB (1131 rubles x 1.12545);
total - 4028 rubles.

Tariff-free payment labor can be used to pay employees of supply departments.

The essence of tariff-free wages is that the employee's earnings are made dependent on the final results of work. structural unit in which he works, or on the amount of funds allocated by the administration of the enterprise to pay employees.

Often, the amount of earnings of an employee with tariff-free wages is calculated as a percentage of the value of the contracts concluded by him for the supply (sale) of products (goods) or as a percentage of the value of the income (profit) of the enterprise from transactions made by the employee in favor of the organization.

When remunerating their employees, organizations must necessarily comply with the requirements of labor legislation on the minimum wage.

According to Art. 78 of the Labor Code of the Russian Federation, the monthly wage of an employee who has worked out the norm of working hours fully determined for this period and fulfilled his labor duties (labor standards) cannot be lower than the minimum wage established by law (from January 1, 2001 - 200 rubles, from 1 July 2001 - 300 rubles). At the same time, additional payments and allowances are not included in the minimum wage. bonuses and other incentive payments.

Organizations covered by the Industry Agreement (members of the trade union of construction workers and the building materials industry, the trade union of workers of military and specialized construction organizations of the Russian Federation), when remunerating employees, must comply with the terms of the Tariff Agreement on the minimum monthly wage rate for workers of the 1st category.

According to the Industry Agreement, the monthly tariff rates for workers of the 1st category when working in normal working conditions are set at an amount not lower than those given in Table. 3.

Tariff rates for workers of subsequent categories and salaries of workers of other professional and qualification groups are established in collective agreements on the basis of the inter-category tariff coefficients in force in organizations and the ratios between categories of workers.

The tariff rates and official salaries of employees, provided for by the Industry Tariff Agreement, are the minimum guaranteed level of remuneration, below which no organization in the relevant region, regardless of the organizational and legal forms of ownership, has the right to pay employees on an employment basis, subject to the duration established by law working hours and performance by the employee of established labor duties or labor standards.

The minimum tariff rate in accordance with the Industry Tariff Agreement is quarterly indexed as the subsistence minimum grows in the constituent entities of the Russian Federation based on data from the State Statistics Committee of Russia.

Thus, construction and installation organizations, guided by the provisions of the Industry Tariff Agreement, have the right to determine the amount of funds for the remuneration of employees engaged in their core activities, in free (contractual) prices for construction products (works, services), in amounts not lower than those listed, based on tariff rates and salaries stipulated by the Industry Tariff Agreement.

In organizations (which are subject to the Sectoral Tariff Agreement) that apply the tariff rates of other industries, the minimum monthly wage rate for a worker of the first category is set in the following order: the ratio of the monthly minimum wage rate provided for by the tariff rate scheme in accordance with the Decree of the Central Committee of the CPSU, the USSR Council of Ministers is determined , All-Union Central Council of Trade Unions of September 17, 1986, No. 1115, to the monthly minimum wage rate of a worker employed in construction and installation and repair and construction works. The resulting ratio is multiplied by the minimum wage of a worker of the 1st category, determined by the Industry Agreement.

The remuneration of employees of the non-production sphere of organizations on their balance sheet (institutions of culture, sports, education, health care), in accordance with the Industry Tariff Agreement, can be carried out on the basis of the Unified Tariff Scale for the remuneration of employees of organizations in the public sector, approved by the Decree of the Government of the Russian Federation of March 18, 1999 No. 309.

The remuneration of managers, specialists and employees is carried out according to official salaries established by organizations and enterprises based on the available funds for these purposes.

When appointing an employee to a specific position and setting his salary, organizations are guided by the Qualification Handbook for the positions of managers, specialists and employees, approved by the Decree of the Ministry of Labor of Russia dated August 21-98 No. employees of construction organizations, approved by the Decrees of the USSR Gosstroy of 07/03/87 No. 131 and of 09/16/87 No. 210, taking into account changes due to the transition to market relations.

To the tariff rates and official salaries of employees of construction and installation organizations, the following allowances and surcharges are established in accordance with current standards:

for difficult and harmful working conditions - up to 12% and for especially difficult and especially harmful working conditions - up to 24%;
for professional skills for workers of the III category - up to 12%, IV category - up to 16%, V category - up to 20%, VI and higher categories - up to 24%;
for the mobile and traveling nature of work - 30-40% and 15-20%;
when performing work on a rotational basis - 75%;
for work in multi-shift mode (evening time - 20%, night time - 40%);
for work on weekends and holidays, overtime, regional coefficients, northern allowances, etc. - in the amounts provided for by current legislation.

In addition to the above payments, employees are paid remuneration for long service and bonuses for putting objects into operation.

Remuneration for the length of service is paid to employees quarterly or monthly within the total annual funds allocated for these purposes.

At the same time, the amount of the annual remuneration of each employee is;

with work experience from 1 to 3 years - 0.6 monthly tariff rate (official salary);
from 3 to 5 years - 0.8;
from 5 to 10 years - 1.0;
from 10 to 15 years - 1.2;
over 15 years - 1.5 rates (salary).

The amount of funds for bonuses to employees for the commissioning of facilities included in the contract prices is determined in accordance with the Letters of the Ministry of Labor of Russia and the Gosstroy of Russia dated 12.08.92 No. 1636-RB / 7-26/149, dated 15.03.93 No. 463-RB/7-13/32.

Specific types, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between individual categories of enterprise personnel are determined independently and fixed in collective agreements. Issues of material incentives are also resolved by the adopted provisions on bonuses and payment of remuneration based on the results of work for the year.

It must be taken into account that the change essential conditions labor - systems and wages, benefits, working hours, the establishment or abolition of part-time work, combination of professions, changes in categories and job titles and others - the employee must be notified no later than two months.

The current labor legislation establishes that tariff rates, salaries, as well as a tariff-free system may be applied when remunerating workers, if an enterprise, institution, organization deems such a system to be the most appropriate. Guidelines for determining funds for wages in contract prices and estimates MDS 83-1.99.

Remuneration of labor of managers, specialists and employees is made, as a rule, on the basis of official salaries.

Official salaries are established by the enterprise, institution, organization in accordance with the position and qualifications of the employee.

The establishment of forms and systems of remuneration, bonuses and material incentives for employees, the approval of regulations on these issues are carried out by the administration of the organization, enterprise (employer) in agreement with the trade union or other representative body that reflects the interests of employees.

The adopted agreed decisions are reflected in collective agreements Law of the Russian Federation No. 2491-1 dated March 11, 1992 “On Collective Agreements and Agreements” Law of the Russian Federation No. 176 dated November 24, 1995 “On Amendments and Additions to the Law of the Russian Federation “On Collective Agreements and Agreements »

The main forms of remuneration for workers in construction are piecework and time.

With piecework wages, the earnings of workers (links, teams) are determined by the volume of work performed (products) and the piecework rate per unit of measurement.

In case of overfulfillment of a given amount of work in the billing period, reduction of standard labor costs and terms of work performance in compliance with the requirements for their quality, a bonus may be charged to piecework earnings within the funds provided for these purposes in contract prices. Piecework wages at the same time becomes piece-bonus.

It is advisable to base the use of piecework and piecework-bonus wage systems on consolidated and complex norms compiled by calculating for the type or set of works, structural element, etc. The production norms contained in the ENiR and VNiR collections, as well as similar or newly developed rules.

Piece-by-piece and piece-bonus remuneration systems are used for the performance of larger volumes of work, their complexes, up to the construction site as a whole.

Under this system, the relationship between the earnings of the brigade and the volume of finished construction products is strengthened. The amount of wages for a piece assignment remains unchanged (except for cases of indexation carried out during the period of the assignment) and is completely at the disposal of the team, regardless of the actual labor costs for its implementation.

This system increases the interest of workers in best use working time, in the performance of the task by a smaller number and in the reduction of the term for its implementation. In order to strengthen this interest, bonuses are introduced for the completion of chord tasks, the main indicators of which are: completion of the entire task on time and ahead of schedule; reduction of actual labor costs in comparison with the normative ones; security High Quality construction, which is usually evaluated by "acceptance at first sight" - if the requirements of building codes and regulations, standards, compliance with project documentation are fully met.

Time and time-bonus wage systems should be used in cases where the worker's earnings cannot be determined depending on the specific amount of work performed due to their diversity, heterogeneity in composition, meters and volumes, etc. In such cases, the worker's earnings are determined by tariff rates (salaries) and hours worked.

In construction organizations, it is advisable to use time and time-bonus wages for workers engaged in the management of hoisting and transport machines (tower and jib cranes, automobile cranes, elevators, mine hoists, etc.), machines and mechanisms, with the help of which certain types of work are performed with periodically recurring, but not stable volumes of work (skating rinks, compressors, concrete mixer trucks, tractors, tractors, etc.), as well as for the remuneration of workers engaged in auxiliary work, such as:

- transport, rigging and loading and unloading operations at the construction site;
- repair and Maintenance construction machines, small-scale mechanization, machine tools, equipment, tools;
- installation and maintenance of electrical networks, electrical equipment, electrical equipment;
- cleaning and maintenance of the construction site, buildings, structures, services;
- warehouse - acceptance, storage, delivery of materials, tools, inventory, overalls, picking of materials, loading and unloading operations in warehouses, etc.

The basis for establishing normalized tasks are the norms of labor costs for maintenance, the norms for the number of workers, and the norms for servicing.

The standard for the number of workers is the number of workers (in man-shifts) of a certain profession and qualification, established to perform a certain amount and scope of work under normal working conditions, rational use of production means and working time.

The service rate is the number of pieces of equipment, production space or other production units that must be serviced by performers of the necessary profession, qualifications and numbers per unit of time (hour, shift, month) under normal working conditions with its rational organization. The procedure for developing these standards and their application in setting standardized tasks is set out in the work of VNIPI-labor in construction "Rationing the work of workers in construction" M .: Stroyizdat, 1985 .. Prizes for piece-bonus, piece-bonus and time- In the pre-reform period, bonus wage systems were set, as a rule, at a rate of up to 40% of earnings calculated at piece rates, tariff rates and salaries. These restrictions have now been lifted. The amount of these bonuses is determined by the organization within the total amount of funds for wages included in contract prices and construction estimates.

Construction and installation and repair and construction organizations can use the forms of remuneration of workers used in collective and rental contracts Methodological recommendations for determining funds for wages in contract prices and estimates MDS 83-1.99.

Remuneration of labor and bonuses to workers under collective contracts are based on the use of wage rates per ruble of the volume of construction and installation work. The specified standards are differentiated by types of work, taking into account the different complexity of their implementation, and are set, as a rule, for the final product meter: type or set of works, structural element, etc.

With this in mind, enterprises and organizations that were transferred to lease were granted the right, within the limits of available funds for wages, to independently increase tariff rates and salaries in excess of the established minimum levels, without violating the ratios determined by the state tariff system in the wages of workers of various qualifications.

The subdivisions transferred to a collective and rental contract included not only workers, but all employees of this subdivision. Their remuneration was a certain integration of various systems and forms.

In order to increase the interest of employees in improving the efficiency of production and labor, organizations can apply, when distributing part of the collective earnings between participants in production, labor contribution coefficients - KTV (for links, brigades, sections) and labor participation coefficients - KTU (for individual workers in the production team, unit, brigade).

Numerical values of KTV and KTU are set according to a set of criteria that increase and decrease their average value, taken as a unit.

The coefficient of labor contribution, equal to one, is set for the teams of sections and brigades with 100% fulfillment of production indicators and the absence of gross violations of labor protection and safety, labor and production discipline.

In case of non-fulfillment by the teams of all established production indicators, the KTV is set equal to zero.

As additional criteria for assessing the labor contribution of sections and teams, the following indicators are accepted (Table 1.1), which increase or decrease the basic value of KTV = 1.

Table 1.1 KTV indicators

Name of criteria	Numerical values of criteria
for the site	for the brigade
Boosting KTV
Reducing the time for the production of work compared to the task
Reduction of labor costs set by the task
Delivery of completed works, their complexes, objects in general from the first presentation
Reducing the planned cost of work
Step down CATV
Failure to meet the deadlines for the production of work provided for by the task (schedule)
Exceeding labor costs set by the assignment
Failure to fulfill the task to reduce the cost of work
Delivery of objects (works) not from the first presentation
Violation of labor protection and safety rules, occurrence of injuries
Gross violations of labor discipline (absenteeism, lateness, etc.)

With the simultaneous establishment of raising and lowering criteria, the final KTV is determined as the difference between these values.

As additional criteria for assessing the individual labor contribution of the worker to the overall results of labor, the indicators given in the table are taken into account.

Table 1.2 KTU indicators

Name of criteria	Numerical values of criteria
Increasing KTU
Showing initiative to master and apply advanced methods and techniques of labor, rational organization of labor operations and the workplace, contributing to the reduction of labor costs
High intensity of labor, affecting the reduction of the terms of the task
Performing complex operations or combining professions, assisting other members of the team in their work
Performing complex and responsible work, the category of which is higher than that of a worker
Reducing KTU
Failure to meet production targets on time, low labor intensity (systematic lagging behind the general pace of collective labor)
Marriage in work due to the fault of the worker, which caused alterations and additional labor costs
Failure to comply in time with the orders of the foreman (foreman, foreman)
Violation of the rules for the operation of machines and mechanisms, mechanized tools
Mismanagement of tools, inventory, fixtures, materials
Violation of safety regulations and fire safety
Being late for work, finishing work prematurely, leaving work without permission, allowing excess breaks in work
Absenteeism, appearing at work in a state of intoxication, suspension from work

KTU members of the brigade are approved by the team of the brigade (or its council) at a meeting by a majority of votes in an open vote on the proposal of the foreman.

The systems and forms of remuneration of workers listed above are considered in relation to normal working conditions. For production and labor conditions that differ from normal, a whole system of compensation payments is used.

According to their nature and ways of inclusion in the earnings of workers, these payments can be divided into the following groups:

- increased tariff rates and salaries: for heavy and harmful, especially heavy and especially harmful work; for workers of the 6th category engaged in the management of powerful and especially complex construction machines and mechanisms, their maintenance and repair; when performing complex special work in special conditions (climbing, underground in mine construction, tunnel and metro construction, etc.);
- multiplying coefficients to the norms of time and prices: when performing work in the winter, at the objects of reconstruction, technical re-equipment and overhaul, in the aftermath of accidents, natural disasters, etc.;
- allowances and surcharges to tariff rates and salaries: with a mobile and traveling nature of work, a rotational work method, secondment of workers to perform installation, adjustment and construction work, for overtime work, work at night, weekends and holidays.

In addition, a number of stimulating additional payments and allowances are applied: for professional skills, expansion of service areas, for leading a team (link), etc.

These compensation and incentive payments cannot be distributed using labor participation and labor contribution coefficients.

Almost all systems and forms of remuneration of workers used in construction are based on the use of tariff rates established in the tariff scale.

In modern conditions, when the only source of funds for remuneration of workers employed in construction and installation works are contract prices and construction estimates, which determine the amount of these funds, any of the applicable forms and systems of remuneration should be based, first of all, on specified documents.

The procedure for calculating the remuneration of time workers is similar to that set out above, with the difference that instead of the amount of work in physical terms, they set the standard work time based on projects and work schedules.

An exception may be complexes of mechanized works for planning construction sites and territories, digging pits and trenches, constructing roadbeds for roads and railways, laying foundations and pavements for roads, the superstructure of a railway track, hydromechanized earthworks, pile driving, etc. .

Monthly salaries of the said workers when working under normal working conditions are established, as a rule, in the amount of the monthly tariff rate of construction workers of the 1st - 3rd categories.

Remuneration for the labor of managers, specialists and employees is carried out according to official salaries established by organizations and enterprises based on the available funds for these purposes, which are contained in overhead costs.

When appointing an employee to a specific position and setting his official salary, it is necessary to be guided by the Qualification Directory of Managerial Positions

Line managers and specialists of construction organizations working at least half of their working time in harmful and especially harmful working conditions, official salaries are increased to 12 and 24%, respectively.

In a similar manner, payments are made to managers, specialists and employees according to regional coefficients, northern allowances, remuneration for length of service, etc.

Commissioning Award production capacity and construction objects is established by agreement of the parties.

In the contract, it is also advisable to determine the indicators for reducing or increasing these funds in case of violation or reduction in construction time. In cases of an increase in the construction time of an object compared to that established in the contract, it is necessary to determine the reasons for this, which may come from both the customer (delay or temporary suspension of construction financing, untimely transfer of funds for work performed and accepted for payment, their complexes and stages, etc.). etc.), and from the general contractor (insufficient concentration of forces and means at the construction site, deviations from the project, building codes and regulations, standards that required their elimination, etc.).

With a sufficiently long duration of the construction of the facility, by agreement of the parties, advance bonuses can be made using up to 40% of the total amount of funds for these purposes.

The general contractor distributes the amount of funds received from the customer among its own divisions and subcontractors in proportion to their participation in the construction of the facility, determined by the actual labor costs for performing the types, complexes and volumes of work specified by him within the established time frame. At the same time, the amount of funds and the conditions for their transfer to subcontractors are reflected in contracts with them.

Bonuses to workers for the implementation of measures that reduce the cost of construction can be carried out at the expense of two sources.

If during the construction process, the previously adopted design decisions are improved and changed in agreement with the customer, in connection with which the cost of construction and the contract price are reduced, then the customer will save money, which transfers its part stipulated by the contract to the general contractor.

If the implementation of cost-cutting measures is associated with the improvement of engineering and construction technology, including the use of rationalization proposals and inventions without changing the previously adopted design decisions and the contract price, then the contractor will save money by reducing the cost of construction and installation work and increasing profits.

The funds received are directed to encourage those employees who participated in the implementation of these activities, regardless of the sources of receipt of these funds. Letter of the Ministry of Construction of Russia dated February 21, 1995 No. 8-16 / 29 "On the assessment and stimulation of measures that reduce the cost of construction."

Bonuses to employees for saving material and fuel and energy resources are carried out at the expense and within the limits of this saving.

The indicated savings are formed due to the careful use and storage of resources, compliance with technically justified consumption rates, as well as reducing the cost of their acquisition or the cost of manufacturing at the enterprises of the organization's own production base. At the same time, an important reserve for reducing the cost of materials in modern conditions is the optimization of transport schemes for their delivery and the rejection of the services of intermediaries between manufacturers of materials and a construction organization.

Saving material resources in physical terms should not allow a decrease in the quality of construction.

Bonuses for employees for saving material and fuel and energy resources are carried out in accordance with the provisions developed and approved by organizations (enterprises) in the prescribed manner.

The remuneration of employees for current performance and for the year is paid out of deductions from profits remaining at the disposal of organizations after paying all taxes, mandatory payments, as well as transferring part of it to the social and production needs of the organization.

The accrual of remuneration based on the results of work for the year is made in accordance with the income received by each employee salary in a year. At the same time, increasing coefficients can be set for it, taking into account the length of service in the organization.

As part of the salary on which remuneration is accrued, it is not recommended to take into account:

- remuneration for long service;
- the amount of remuneration for the overall results of work paid at the end of the previous year; allowances for work experience in the regions of the Far North and equivalent areas;
- social security benefits for the time of disability; holiday pay, compensation for unused vacation; payments from the material incentive fund for the provision of one-time material assistance;
- bonuses of a one-time nature; additional payment for the break for nursing mothers; supplements for teenagers and minors.

Long Service Award. In some organizations, it is practiced to combine this remuneration with remuneration based on the results of the organization's work for the year. Such a combination is inappropriate, since the sources of payment of these remunerations are different, and it may cause objections from customers when agreeing on the amount of funds for wages at contract prices for construction.

The amount of individual bonuses to employees for any of the types and systems discussed above (except for remuneration for long service), as well as the total amount of bonuses paid to one employee, are not limited to maximum sizes. Bonuses for employees are carried out according to the provisions developed with the participation or taking into account the opinions of all members of the organization's team. The provisions on bonuses are approved by the management of the organization in agreement with the trade union or other representative body that reflects the interests of employees.

The Regulations on targeted bonuses and bonuses for the results of the production and economic activities of the organization and its divisions should determine all the main components of any bonus system. These include:

- bonus indicators for which the bonus is paid, and the amount of its increase or decrease in accordance with changes in these indicators;
- bonus conditions, in case of non-compliance with which the bonus is not paid ( mandatory conditions) or its size decreases (additional conditions);
- the circle of bonus employees who, through their activities, influence the achievement of established bonus indicators;
- the size of the bonus for the fulfillment of the main indicator (initial level) and its increase or decrease for overfulfillment or underfulfillment of this indicator;
- periods of bonuses or frequency of payment of bonuses (monthly, quarterly, annual, one-time);
- sources of funds for bonuses, at the expense of which a specific bonus is paid.

Organizations and enterprises when planning a payroll fund, as well as a material incentive fund (incentive fund) or a social benefits fund formed from a part of the profit remaining at their disposal, must take into account the specifics of their activities due to market relations.

Labor plan, like other types and sections general plan production and economic and financial activities, can be formed on the basis of a set of work contracts concluded for the forthcoming period. Thus, the duration of the planning period is predetermined by the presence of concluded work contracts, which can ensure sufficient workload for the organization.

If the organization is underloaded and the prospects are unclear in this regard, appropriate measures are needed to intensify contractual work, to possibly reduce the number of subcontractors involved and increase the amount of work performed on its own with the organization, if necessary, appropriate retraining of personnel, to ensure employment of employees in other types of activities where their professional potential can be used to expand the range and volume of repair and construction services provided to the population, for the production of consumer goods at enterprises of their own production base, etc.

The planned wage fund of the organization and its divisions is formed as the sum of funds for wages included in contract prices and construction estimates. It is expedient to carry out its distribution in time and by contractors on the basis of construction organization projects, work production projects or construction schedules.

The material incentive fund (incentive fund) of an organization can combine all funds intended for these purposes, dividing them by types of bonuses and sources of funds.

The payroll fund for managers, specialists and employees is formed at the expense of the amount of funds for the payment of their labor contained in overhead costs for all facilities to be built in the upcoming planning period, with the addition of funds received from other types of activities of these employees. Its expenditure is carried out in accordance with the approved budget.

payroll calculation