Accounting financial accounting. Forms of remuneration (the most important)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Accounting financial accounting. Forms of remuneration (the most important)

Lecture notes, cheat sheets

Table of contents (expand)

59. FORMS OF PAYMENT

Forms of remuneration determined by Art. 131 of the Labor Code of the Russian Federation. Wages are paid in cash in rubles. In accordance with a collective or labor agreement, upon a written application of an employee, remuneration may also be made in other forms that do not contradict the legislation of Russia and international treaties. The share of wages paid in non-monetary form must not exceed 20% of the total wages.

Allocate time and piecework forms of remuneration.

Time - a form of remuneration in which the employee's salary is calculated on the basis of the established tariff rate or salary for the time actually worked. There are two main types of time wages - simple time and time-bonus. AT first case the amount of wages depends on two factors - the hourly wage rate and the amount of time worked. At time-bonus wages are subject to a percentage increase in wages. For the remuneration of managers, specialists and employees, as a rule, official salaries are applied, which can be fixed or floating. Floating salaries provide for a monthly adjustment of employees' salaries depending on the growth or decrease in the main performance indicators of the areas they serve (for example, labor productivity, product quality and other indicators).

piecework - a form of remuneration, in which wages are determined on the basis of the established amount of payment for each unit of labor products (piecework rates) and the quantity of products produced, the volume of work performed and services rendered. There are several types of piecework wages: direct piecework, piece-progressive, piece-bonus, indirect piecework, wages based on the final result. At direct piecework form of wages is determined by the rates and volumes of products of labor. At piece-progressive form, production within the established norms is paid at established rates, excess - at increased piece rates. At piece-bonus form, wages consist of the amount accrued at piece rates and bonuses for the fulfillment of the relevant conditions and indicators. At indirect piecework form, the wages (usually workers of auxiliary production) are made dependent on the results of the work of the workers they serve. The amount of wages for end results is established not for each unit of products, works, services, but for the whole complex of works.

<< Back: Pay systems

>> Forward: Payroll

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Competition. Crib

▪ Consumer behavior. Crib

▪ Environmental law. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

crystalline cellulose 02.07.2015

Everyone talks about cellulose fibers, pulp, but what is crystalline cellulose? The fiber consists of nanofibrils, nanofibrils - of polymer filaments, and in some areas long cellulose molecules are firmly connected by hydrogen bonds and highly ordered, while in others they have an amorphous structure.

Cellulose, purified from lignin and hemicellulose, is soft and fibrous. But if it is treated, for example, with a strong acid or an enzyme that destroys the disordered sections of the polymer, then miniature needles of nanometer diameter will remain, consisting of tightly packed fragments of glucose chains. These needles - crystalline nanocellulose (CNC) - are stronger than Kevlar and carbon fiber, and cost ten times less. Their output is about 30% of the pulp mass, they hope to bring the price in mass production to several dollars per kilogram. In addition, cellulose nanocrystals are transparent, and nanocrystalline cellulose films have interesting optical properties.

Cellulose fibers, or nanofibrils, of nanometer diameter and a few micrometers long, are also useful materials; they can be used to make nanocomposites, films for various filters, and solutions of cellulose nanofibers have unusual physical properties. Unlike many other nanoparticles, nanocellulose is completely biocompatible and does not inspire fear in the most ardent environmentalists. These materials have an important disadvantage - high hygroscopicity: even small particles of wood tend to bind water. But here the cards are already in the hands of chemists and technologists.

Hydrophobic, plastic and transparent nanocellulose films have recently been obtained by a group of Japanese researchers who have been working for many years with cellulose nanofibers oxidized with NaClO in the presence of (2,2,6,6-tetramethylpiperidin-1-yl)-oxyl (TEMPO or TO for short) and bromide. sodium. During oxidation, free surface -CH2OH groups are converted into carboxyl -COO-; the researchers called such nanofibers TOCN. In this work, the Japanese obtained films by drying an aqueous TOCN dispersion with quaternary alkylamines, molecules in which four alkyl chains are attached to one positively charged nitrogen atom. Alkylamines became counterions for carboxylate surface groups and imparted plasticity to the film - alkyl chains cover its surface and occupy the space between nanofibers.

In addition, the nanocellulose film became water-repellent: if tetra(n-butyl)-ammonium is used, then the contact angle with water reaches 100°. Such nanofibrils can be a filler in hydrophobic polymer matrices.

Other interesting news:

▪ Profession choice - by genes

▪ Smart shoes from LG

▪ Microbes will make oil extraction more efficient

▪ New battery for Tesla unveiled

▪ Chinese analogue of GPS

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the website Experiments in Physics. Selection of articles

▪ article Inorganic chemistry. Crib

▪ article What is an avalanche? Detailed answer

▪ engraver article. Job description

▪ article VHF FM tuner. Encyclopedia of radio electronics and electrical engineering

▪ article Eggs are everywhere. Focus Secret

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews