Accounting. Remuneration: types, forms, calculation procedure (the most important)

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Accounting. Remuneration: types, forms, calculation procedure (the most important)

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72. Remuneration of labor: types, forms, accrual procedure

Distinguish the following types of remuneration.

1. Basic salary. In composition basic salary includes:

1) pay for hours worked, for the quantity and quality of work performed with time, piecework and progressive payment;

2) surchargesrelated to deviations from normal working conditions, for overtime work, for work at night and on holidays, etc.

3) payment for downtime through no fault of the employee;

4) prize, bonuses, etc.

2. Additional salary. Additional wages include payments for unworked time provided for by labor legislation and collective agreements:

1) payment for vacation time;

2) payment for the time of fulfillment of state and general economic duties;

3) payment for breaks in the work of nursing mothers;

4) payment of preferential hours for teenagers;

5) payment of severance pay upon dismissal, etc.

Forms of remuneration:

1) time-based - Remuneration for hours actually worked.

Salary workers with a time-based form can be made:

▪ at hourly tariff rates;

▪ at daily tariff rates;

▪ based on the established salary.

The time-based form of remuneration contains the following systems:

▪ simple time-based - a system of remuneration in which payment is made for a certain amount of time worked, regardless of the number of jobs;

▪ time bonus - a system of remuneration, in which payment is made not only for hours worked, but also for bonuses for the quality of work;

2) piecework - remuneration depends on the amount of work performed and the price per unit of output.

Piecework wages include the following: systems:

▪ direct piecework - a system of remuneration, in which wages increase in direct proportion to the number of products (works) produced, based on piecework rates, taking into account the necessary qualifications;

▪ piecework premium - a system of remuneration that provides for bonuses for overfulfillment of production standards and specific indicators of their production activities;

▪ piece-progressive - a wage system that provides for an increase in payment for finished products for products in excess of the norm according to the established scale, but not higher than double the piece rate;

▪ chordal - a system of remuneration, in which a complex of various works is evaluated with an indication of the deadline for their implementation;

▪ indirect piecework - the system of remuneration, which is used when remunerating workers servicing equipment, and is carried out as a percentage of the earnings of the main workers of the serviced area.

With the time-based form of remuneration, the employee's earnings is determined by multiplying the hourly or daily tariff rate of his category by the number of hours or days worked by him.

If the employee worked an incomplete number of working days, then his earnings are determined by dividing the established rate by the calendar number of working days and multiplying the amount received by the number of days actually worked.

With piecework wages, the employee's earnings directly proportional to the volume of products produced in accordance with the production documents (for example, work order).

Author: Kabkova E.N.

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